Факультет экономических наук Департамент финансов. Одобрена на заседании департамента финансов 2015 г. Руководитель департамента И.В. - PDF

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Федеральное государственное автономное образовательное учреждение высшего профессионального образования Национальный исследовательский университет Высшая школа экономики Факультет экономических наук

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Федеральное государственное автономное образовательное учреждение высшего профессионального образования Национальный исследовательский университет Высшая школа экономики Факультет экономических наук Департамент финансов Рабочая программа дисциплины «Международное налоговое планирование» (International Tax Planning) для образовательных программ: «Финансы и кредит» подготовки магистра «Стратегическое управление финансами фирмы», 2 курс Разработчик программы Русакова И.Г., профессор, Одобрена на заседании департамента финансов 2015 г. Руководитель департамента И.В. Ивашковская Рекомендована Академическим советом образовательной программы ОП «СУФФ» 2015 г., протокола Утверждена 2015 г. Руководитель департамента финансов И.В. Ивашковская Москва, 2015 Настоящая программа не может быть использована другими подразделениями университета и другими вузами без разрешения подразделения-разработчика программы. International Tax Planning Syllabus by Rousakova Irina Georgievna, PhD Moscow 2015 1 Course Description: a. Title of the course International Tax Planning b. Pre-requisites c. Course Type elective d. Abstract 2 Learning Objectives: Learning Objectives get an insight into the fundamental theory of international taxation, review the practice of applying double tax treaties and the methods of international tax planning. 3 Learning Outcomes: Upon mastering the discipline, the students shall: know the fundamental principles of international taxation, the OECD Model Tax Convention and the system of international double tax treaties; be able to analyse aggregate tax risks faced by business and the state, as well as accurately select the tax strategy of the company under effective tax laws; have relevant skills to identify and assess the challenges of tax implications while analysing specific practical cases, as well as suggest solutions subject to effective tax laws 4 Course Plan: No. Section Total hours Classroom hours Lectures Seminars Practical assignments Independent work 1 Basic notions and conceptual framework of international taxation 2 Territorial taxation principle and residency principle in the system of international tax relations 3 Double taxation and methods of its avoidance Types of tax systems under international taxation Transfer pricing in the international taxation system 6 Tax treaties in the international taxation system Anti-tax evasion methods in the international taxation system 8 Modern trends in international taxation (taxation of electronic commerce, use of tax ha vens, introduction of the data exchange practice) Total Grading System: Assessment is based on the results of the test run at the end of the lecture course. The test includes 20 questions on all topics specified in eight course sections above. The results are assessed using a 10-point scale. The lecturer assesses the students' performance during seminars and practical assignments, in particular their participation in discussions, business games, as well as in completing assignments during seminars. The accumulated grade under the 10-point scale for performance during the seminars and practical assignments is determined prior to the final assessment Grade seminars. The accumulated grade for the current assessment takes into account the student's results based on the current assessment as follows: Grade accumulated = 0,25* Grade seminars + 0,75* Grade test The resulting grade for the discipline is calculated as follows: Grade total = 0,4* Grade accumulated + 0,6* Grade exam The procedure for rounding the accumulated grade of the interim (final) assessment in the pass-fail exam form is arithmetical. 6 Guidelines of Knowledge Assessment: Illustrative questions/assignments for the pass-fail exam: 1. Give examples of the agent's different behaviour, when its activity results/does not result in a permanent establishment. 2. Preliminary approval. Describe all types. What is your opinion of such practice positive or negative? Is it necessary in Russia? 3. Double taxation. Avoidance of double taxation. What key methods do you know? Which of them are used in the OECD Model Convention? 4. Transfer prices. Cost sharing agreement. The arm's length principle. When significant deviation from the price may be justified? 5. Withholding tax. Who pays this tax? Explain its extraterritorial substance. What types of income this tax is generally imposed on? 7 Reading List: 4.1 Basic textbook 1. L.V. Polezharova, International Double Taxation: Avoidance Mechanism in Russia / L.V. Polezharova M. : Magistr, Corporate author the Tax Code of the Russian Federation, Part I and Part II. М. Prospekt (other publications are available), 3. S.A. Baev, Double Tax Treaties between Russia and Other EU Member States: Comparative and Legal Research. Wolters Kluwer, A.Ya.Barabash, Taxes and Taxation. St. Petersburg, Piter, L.I. Goncharenko, Taxation of Individuals. М. INFRA-M, Regulations 1. The Constitution of the Russian Federation М.: ZAO GrossMedia Ferlag, p. 2. The Civil Code of the Russian Federation. Official publication. М.: Yuridicheskaya Literatura, p. 3. The Tax Code of the Russian Federation (Part I and Part II) 4. Law of the Russian Federation No of 27 December 1991 On Corporate Profits Tax // Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR No. 11 Article USSR Law No On Taxes Imposed on Entities, Associations and Organisations of 14 June Bulletin of Regulations of Ministries and Agencies of the USSR, No. 1, Minutes of Approach Unification and Conclusion of a DTT with respect to Taxes and Property, Tashkent, 15 May 1992 // Information Bulletin of the Council of the Heads of States and Council of the Heads of Governments of the CIS // Sodruzhestvo, 1992 No Double Tax Treaty between the Government of the Russian Federation and the Government of the Republic of Cyprus with respect to Taxes on Income and Capital // Collection of Laws of the Russian Federation. 13 September 1999, No. 37 Article Double Tax Treaty between the Government of the Russian Federation and the Government of the Republic of Finland with respect to Taxes on Income // Collection of Laws of the Russian Federation 2003, No. 4. Article Double Tax Treaty between the Government of the Russian Federation and the Government of the Republic of Germany with respect to Taxes on Income and Property. // Collection of Laws of the Russian Federation 1998, No. 8, Article Resolution of the Russian Government No. 84 of 24 February 2010 On Signing Cross-Border Treaties on Avoiding Double Taxation and Preventing Fiscal Evasion with respect to Income and Property // Collection of Laws of the Russian Federation, 8 March 2010, No. 10, Article Main Trends of the Russian Tax Policy for 2011 and for the Planned Period of 2012 and 2013 (approved by the Russian Government on 20 May 2010). Consultant Plus Information System. 12. Main Trends of the Russian Tax Policy for 2012 and for the Planned Period of 2013 and Consultant Plus Information System. 13. Order of the Russian Ministry of Taxes and Levies No. of 23 December 2003 On Approving the Form of Tax Returns on Income Received by a Russian Organisation from Sources outside the Russian Federation, and Instructions on their Completion (registered with the Russian Ministry of Justice No on 20 January 2004). 4.3 Court Rulings 14. Russian Federation SAC Ruling No. VАS-5993/12 of 8 June 2012 in case No. А / Article 311 Elimination of Double Taxation of Chapter 25 Corporate Profits Tax of the Russian Federation Tax Code (selection of court rulings for 2012) // OOO Zhurnal Nalogi i Finansovoe Pravo. 16. Article 311 Elimination of Double Taxation of Chapter 25 Corporate Profits Tax of the Russian Federation Tax Code (selection of court rulings for 2012) // OOO TaxHelp Law Firm. 17. Article 311 Elimination of Double Taxation of Chapter 25 Corporate Profits Tax of the Russian Federation Tax Code (selection of court rulings for 2011) // OOO TaxHelp Law Firm. 18. Chapter 23 Personal Income Tax of the Russian Federation Tax Code (selection of court rulings for 2006) // OOO Zhurnal Nalogi i Finansovoe Pravo. 8 Methods of Instruction 9 Equipment and Software Support not required
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