Knowledge and understanding
After successfully completing the course, students will be able to:
- define basic categories of international tax law in the context of modern legal approaches;
- critically evaluate and recognise basic factors of the occurrence of international tax law relations;
- explain theoretical approaches and define differentiation criteria in solving individual international tax law problems;
- explain the differences in the aforementioned approaches;
- indicate modern theories about determination of the scope of tax obligation;
- explain research methods that are the basis for original thinking and scientific research in international tax law.
Application
After successfully completing the course, students will be able to:
- group and describe categories of international tax law;
- understand the difference in tax law approach in tax systems of different countries
- apply the knowledge about these different systems in the analysis of resolution of different tax-law problems in these systems;
- outline application of research methods.
Analysis
After successfully completing the course, students will be able to:
- categorise causes of the creation of individual solutions of international tax law, relations within it and material effects that it produces;
- demonstrate causes of the occurrence of individual problems within international tax law;
- analyse criteria for differentiating between national and international tax law;
- compare the role of national tax-law system and comparative tax systems in different periods;
- analyse various theories about international tax law.
Synthesis
After successfully completing the course, students will be able to:
- construct the connection between solutions in international tax law with basic elements of tax law in general;
- propose a change of individual research methods for certain international tax law phenomena;
- formulate causes of the occurrence of certain international tax law phenomena;
- distribute the roles of various factors in the creation of certain international tax law phenomena;
- form a plan for the application of a research method in the analysis of one or more international tax law phenomena in a relevant modern country.
After successfullly mastering the course, students will be able to:
- publicly present learning outcomes;
- express themselves in a clear and structured manner while explaining their standpoints;
- develop communication skills;
- participate in team work.