Infopaket

International Strategies of Tax Optimization

ВК 5.2

Вибіркова дисципліна для ОП

Second

2021/2022

2 Semester

3

To know the fundamentals of international taxation. Know trends and problems of application of methods of international tax planning in the context of international tax relations. To know the basic provisions of the OECD and UN tax model conventions. Know the methods of developing schemes to minimize the taxation of MNE in different jurisdictions. To know the tools of international tax planning. To know the features of different approaches to combating corporate tax planning by the state. To know the nature and possible consequences of the international initiative OECD and G20 - BEPS. To be able to correctly choose the tax strategy of the MNE within the current tax legislation. To be able to develop optimization schemes using cross-border intergroup holdings. To be able to apply transfer pricing after the implementation of BEPS initiatives. To be able to apply the benefits of intellectual property to reduce group taxation after the introduction of BEPS initiatives.

Distance form

1) Possession of general material on microeconomics, macroeconomics, world economy, accounting and financial analysis. 2) Skills of calculation of direct and indirect taxes, use of Excel for this purpose. 3) Skills to search for information on the Internet, knowledge of English.

Content module 1. Conceptual base of tax management of an international enterprise. Introduction to the course. Concepts of tax management in the MNE. International tax planning as a way to legally minimize the tax burden of an international company. Double taxation agreements and international tax optimization. MNE tax strategies. Offshore companies and offshore jurisdictions in international tax planning. Content module 2. Practical aspects of tax management of an international enterprise. International holding as a way of tax optimization. Hybrid tax planning tools. Tax planning through intellectual property. Tax planning in building an efficient supply system. International practice of tax planning regulation. Tax risk management. Final modular test.

1. Намонюк В.Є. Ефективність міжнародної податкової конкуренції. Проблеми оподаткування суб’єктів господарської діяльності. Матер. І Міжвуз. наук.-практ. конф.Ірпінь, 2011. С. 51-53. 2. Намонюк В.Є. Ефективність міжнародної податкової конкуренції: теоретичний аспект. Гармонізація оподаткування в умовах глобалізаційних та інтеграційних процесів. Матер. Міжн. наук.-практ. конф.Ч. І. Ірпінь, 2011. С. 211-213. 3. Намонюк В.Є. Наслідки гармонізації оподаткування підприємств в ЄС. Адаптація податкового законодавства України до законодавства Європейського Союзу: стан, проблеми та перспективи. Матер. засід. кругл. Столу. Ірпінь, 2011. С. 68-69.

Lecture, seminar, independent work.

Oral answers, business cases, individual independent work, modular control work (test). Oral answers, business cases (max. – 50 points.), individual independent work (max. – 30 points.), modular test (max. – 20 points.).

Ukrainian