Educational guide 2023_24 Faculty of Business and Economics

Contents

Topic	Sub-topic
I. International taxation and tax systems	1. International taxation: basic concepts 2. Tax System: general structure 3. Corporation Tax 4. Value Added Tax 5. Income Tax for Non - residents 6. EU Tax Law
II. Conventions to avoid Double Taxation	1. Concept, scope and contents 2. OECD model Tax Convention on income and capital to avoid double taxation
III. Taxation and operations in the international market	1. Introduction 2. Transfer pricing 3. International tax planning 4. Non-cooperative jurisdictions 5. BEPS and other instruments to avoid tax planning