Магистратура
2025/2026
Налогообложение и налоговое планирование
Статус:
Курс по выбору (Магистр аналитики бизнеса)
Где читается:
Факультет экономических наук
Когда читается:
1-й курс, 4 модуль
Онлайн-часы:
20
Охват аудитории:
для своего кампуса
Преподаватели:
Сердюкова Наталья Владимировна
Язык:
английский
Кредиты:
3
Контактные часы:
6
Course Syllabus
Abstract
To follow the course «Taxation and Tax Planning» basic courses in Taxation and Corporate Finance are a recommended prerequisite. The following methods and forms of study are used in the course: – online lectures; – seminars (case studies, work in small teams, presentations, discussion); – Home reading (mostly supplementary); – Self-study; – Exam assignment.
Learning Objectives
- The main objective of the course is to develop basic tax analytical skills for making reasonable business decisions (for example, while structuring business or assessing consequences of incorporation of a company in a foreign jurisdiction) and solving of a basic practical cases. Having successfully completed the course, students should be able to: - Define and know main principles of taxation, discuss the main trends in the development of international taxation, including BEPS measures; - Know the difference between the various articles of the Model Tax Conventions (the OECD and the UN); - Know key techniques of preparation of transfer pricing documentations for different types of deals with tangible and intangible assets; - Apply 5 transfer pricing assessment methods in accordance with the nature of the transaction; - Know the criterions of formation of the permanent establishment; - Know the criterions of attribution of a company to CFC in accordance with the international and the Russian practice.
Expected Learning Outcomes
- Operate different tax planning schemes on Corporate income tax (CIT), Value added tax (VAT), property taxes, payroll taxes
- Clarify benefits of a different special tax regimes, which are in action at the territory of the Russian Federation (simplified tax system, special economic zones)
- Operate the term “beneficial owner of an income”
- Determine tax consequences after dividends, percent and royalty payments to the company, incorporated in a foreign jurisdiction
- Define the cases, in which a permanent establishment is formed
- Operate the term “hybrid financial instrument”
- Know and use the methods of transfer pricing for assessment of different kinds of transactions
- Define a controlled foreign company
- Know the methods of optimization of taxation of a Group of companies with the use of Fiscal Unity
- Know the reasons of implementation BEPS measures within OECD countries
- Know and describe the key initiatives within BEPS Action Plan
Course Contents
- Taxation and Tax System
- Tax Planning &International Tax Planning
- Tax Optimization Schemes
- Elimination of International Double Taxation
- Permanent Establishment (PE)
- Transfer Pricing (TP)
- Court Trials on Tax Issues
- Controlled Foreign Company (CFC)&Fiscal Unity
- Tax Control
- Horizontal (Tax) Monitoring and Tax Ruling as a Form of Counteraction of Tax Payer with Tax Authority
- Base Erosion and Profit Shifting (BEPS)
Bibliography
Recommended Core Bibliography
- 9789087226466 - Georg Kofler - Controlled Foreign Company Legislation - 2020 - IBFD - https://search.ebscohost.com/login.aspx?direct=true&db=nlebk&AN=2693010 - nlebk - 2693010
- Taxation of company reorganisations, , 2020
Recommended Additional Bibliography
- Ulrich Schreiber. (2013). International Company Taxation. Springer. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsrep&AN=edsrep.b.spr.sptbec.978.3.642.36306.1