Course ID 17SSA09
Programme
  • Banking and Stock Trading
ESPB 7
Number of classes 3+3
Semester 1
Status Optional
Course objective is to acquire basic knowledge of tax systems and international tax policy. Get to know the goals, principles and effects of taxation. Understand the importance of an agreement on the double taxation avoidance between sovereign tax systems when both countries claim the same tax refund.
Upon completion of this course, students will be able to:
• independently apply knowledge of international taxation in the field of foreign trade;
• international investment or financial cooperation;
• identify the taxpayer according to the state of residency and country of origin of tax revenue;
• explain the tax procedure in the event of a conflict of tax authorities, given the attractiveness of tax revenues for both countries.
Theoretical training
• Objectives of taxation;
• Principles of international taxation;
• International tax policy and taxation effects;
• Tax evasion;
• The concept and methods of removing international double taxation.
• International income taxation;
• International corporate taxation;
• International real-estate taxation;
• European Value Added Tax;
• Tax competition, and tax harmonization and tax havens;
• International Tax Procedure and Tax Administration.
Practical training
• Analysis of case studies from international practice;
• Analysis of international conventions and contracts.
Radičić, M., & Raičević, B. (2011). Javne finansije – teorija i praksa. Beograd: Data status.

D’Souza, J. (2012). Terrorist financing, money laundering and Tax Evasions. New York: CRC Press.

Hodak, Lj. (2010). Europska unija. Zagreb: Mate.

Baldwin, R., & Wyplosz, C. (2010). Ekonomija evropskih integracija. Beograd: Data status.

Popović, D. (2008). Poresko pravo. Beograd: Pravni fakultet.

Relevantni zakonski propisi
Lectures, interactive exercises, team work.
Assessment (maximum number of points 100)
Exam Requirements 65 points Final exam  35 points
Attendance 5 Written exam 35
Ongoing assessment 40 Oral exam  
Class participation 10  
Practice: 10    

 

Array

Practice classes