| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| HSZhOB 4324 | International Tax Planing and Offshore | төртінші курс | 6 | 180 | 2 | 2 | 0 |
The purpose of mastering the discipline: the formation of students' knowledge of the basic principles of international tax planning, the composition and purpose of the accounting policy of the corporation, as well as skills using digital services of the Tax Service of Kazakhstan to analyze decisions regarding tax liabilities of corporations and holdings, the impact of accounting policy provisions on the main taxes on the tax burden and tax risks of the corporation, to assess tax risks when making managerial decisions in the field of international tax planning, anti-offshore legislation
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Group work, pair work, flash questions, problem solving essay, problem-based learning method, brainstorming
| 1 | Knows the basic principles of international tax planning |
| 2 | Knows the composition and purpose of the accounting policy of the corporation, the restriction on the use of international tax planning tools |
| 3 | Аble to analyze decisions regarding tax obligations of corporations and holdings using digital services of the tax system of the Republic of Kazakhstan |
| 4 | Аble to analyze the impact of accounting policy provisions on basic taxes on the tax burden and tax risks of a corporation |
| 5 | Аble to assess tax risks when making a management decision in the field of international tax planning, the risks of anti-offshore legislation |
| 6 | Has the skills to formulate and critically evaluate accounting policy provisions for tax purposes in relation to the implementation of a business strategy using digital services of the Federal Tax Service of Kazakhstan |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | International taxation. International tax law. Basic concepts. | Ауызша және жазбаша |
| 2 | The main categories and principles of international taxation. | Ауызша және жазбаша |
| 3 | International double taxation and its elimination. | Ауызша және жазбаша |
| 4 | Comparative characteristics of tax systems and tax conditions of the leading countries of the world. | Ауызша және жазбаша |
| 5 | International tax planning as A way to legally minimize the tax burden. | Ауызша және жазбаша |
| 6 | Offshore companies and offshore jurisdictions in international tax planning. | Ауызша және жазбаша |
| 7 | Opportunities for corporate international tax planning. | Ауызша және жазбаша |
| 8 | Features of individual international tax planning. | Ауызша және жазбаша |
| 9 | International practice of countering tax evasion. | Ауызша және жазбаша |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
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| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | The tax system of the Republic of Kazakhstan. Almaty. 2019, B.J. Ermekbayeva, A.K.Mustafina | |
| 2 | Methodology for calculating taxes and other mandatory payments in the Republic of Kazakhstan: textbook, 2020 B.J.Ermekbayeva, A.K.Mustafina, D.M.Mukhiyaeva | |
| 3 | Tax system of the Republic of Kazakhstan. Training manual. I. I. Isakhmetov, V. Z. Erkebalaeva, A. O. Demeubayeva. - Almaty: Lantar Trade, 2021. | |
| 4 | Tax and taxation. Training manual. Turkestan, 2018 Azretbergenova G. Zh. , Kulbaeva M. A., Abdrashitova T. A. | |
| 5 | Tax administration. Training manual. Almaty. 2014 S. N. Abieva, M. M. Aliyeva | |
| 6 | Tax management.A study guide. Almaty 2018, B.J. Ermekbayeva, A.K.Mustafina | |
| 7 | Pimenov N. A. Tax planning : textbook and workshop for academic undergraduate studies / N. A. Pimenov. — M. : Yurayt Publishing House, 2020. – 136 p. | |
| 8 | Bodrova, T. V. Fee repeater and fee scheduler : textbook / t. V. Bodrova. - 2nd ed., ISPR. - Moscow: Dashkov and K, 2021. - 320 pp. | |
| 9 | Bolshukhina I.S. Tax planning : a textbook / Bolshukhina I.S. — Ulyanovsk: Ulyanovsk State Technical University, 2020. — 112 p. | |
| 10 | Smolitskaya E. E. Legal tax schemes: tax planning, special tax regimes, basic tax benefits, analysis of judicial practice in tax disputes, basic tax schemes, trends in tax practice/ Moscow: Prospekt, 2020. – 287 p. (accessed 01.01.2023). |