International Taxation
BASIC DATA
course listing
A - main register
course code
MMA5040
course title in Estonian
Rahvusvaheline maksundus
course title in English
International Taxation
course volume CP
-
ECTS credits
6.00
to be declared
yes
fully online course
not
assessment form
Examination
teaching semester
spring
language of instruction
Estonian
English
Study programmes that contain the course
code of the study programme version
course compulsory
yes
Structural units teaching the course
MM - Department of Business Administration
Timetable link
Version:
VERSION SPECIFIC DATA
course aims in Estonian
Anda ülevaade rahvusvahelise maksuõiguse printsiipidest. Kirjeldada riikide maksusüsteeme. Tutvustada piiriüleste tehingute maksustamisest.
course aims in English
To give an overview of international and EC tax law. To bring practical examples of main cross border transactions.
learning outcomes in the course in Est.
Õppeaine läbinud üliõpilane:
- mõistab rahvusvahelise maksuõiguse printsiipe;
- selgitab enimlevinud piiriüleste tehingute/toimingute maksustamist;
- analüüsib majandusüksuse tegevust ja oskab hinnata võimalikku maksukohustust ning teha ettepanekuid maksude optimeerimiseks;
- hindab maksuarvestuse õigsust ja vastavust kehtivatele õigusaktidele.
- mõistab rahvusvahelise maksuõiguse printsiipe;
- selgitab enimlevinud piiriüleste tehingute/toimingute maksustamist;
- analüüsib majandusüksuse tegevust ja oskab hinnata võimalikku maksukohustust ning teha ettepanekuid maksude optimeerimiseks;
- hindab maksuarvestuse õigsust ja vastavust kehtivatele õigusaktidele.
learning outcomes in the course in Eng.
After completing this course, the student:
- understands the principles of international taxation;
- explains the taxation of main cross border transactions;
- analyses the activities of an economic entity and is able to assess the potential tax liability and make proposals for tax optimisation;
- assesses the appropriateness of tax accounting and its compliance with the current legislation.
- understands the principles of international taxation;
- explains the taxation of main cross border transactions;
- analyses the activities of an economic entity and is able to assess the potential tax liability and make proposals for tax optimisation;
- assesses the appropriateness of tax accounting and its compliance with the current legislation.
brief description of the course in Estonian
Rahvusvahelise maksuõiguse printsiibid ja allikad. Euroopa maksuõigus. Euroopa sotsiaalmaksusüsteem, maksulepingud, füüsiliste ja juriidiliste isikute residentsuse määramine, püsiv tegevuskoht, füüsiliste isikute piiriülese tulu maksustamine, siirdehinnad, intresside, litsentsitasude ja dividendide maksustamine, ärikasumid ja kasu vara võõrandamisest, maksude planeerimine. Maksudest kõrvalehoidmine ja selle tõkestamine. Käibemaks Euroopas.
brief description of the course in English
Principles of international and EC tax law. Sources of international and EC tax law, tax treaties. Residency, Societas Europaea, EEIG, SCE. Taxation of natural persons (income tax and social tax).
Permanent establishment, transfer pricing. Interests, royalties, dividends, business profits and capital gains. Tax avoidance and tax evasion, tax effective structures. VAT in Europe.
Permanent establishment, transfer pricing. Interests, royalties, dividends, business profits and capital gains. Tax avoidance and tax evasion, tax effective structures. VAT in Europe.
type of assessment in Estonian
Kirjalik eksam 60%, essee 40%.
type of assessment in English
Written exam 60%, essay 40%.
independent study in Estonian
Üliõpilane kirjutab essee õppejõu poolt antud teemal.
independent study in English
Every student has to prepare an essay on a topic given by the lecturer.
study literature
Legal acts: tax laws, double tax treaties concluded by Estonia, EC Treaty, OECD Model Convention, UN Model Convention, Regulation (EEC) No 1408/71. Lymer, A., Hasseldine, J. The International Taxation System. Kluwer Academic Publishers, 2002.
study forms and load
daytime study: weekly hours
3.0
session-based study work load (in a semester):
lectures
1.5
lectures
-
practices
0.0
practices
-
exercises
1.5
exercises
-
lecturer in charge
-
LECTURER SYLLABUS INFO
semester of studies
teaching lecturer / unit
language of instruction
Extended syllabus
2024/2025 spring
Marko Saag, MM - Department of Business Administration
Estonian