63621 - INTERNATIONAL TAX LAW

Course contents

The course aims to provide students with a comprehensive knowledge of both the Italian and international tax systems, focusing on the taxation of financial instruments. The first half of the course will examine the following subjects: general principles of taxation; classification of revenues; personal and corporate income tax principles; VAT; tax litigation; principles of international taxation; double taxation and DTAs; tax planning and tax avoidance. The second half will examine the following matters: classification of financial instruments; financial and investment derivatives; interest income taxation; capital gains taxation; investment funds classification and taxation; financial transaction tax (FTT).

Readings/Bibliography

Didactic material by the teacher

Teaching methods

Lectures, discussion of case studies.

Assessment methods

The student's preparation is verified through written tests

The evaluation criteria are as follows:

1. Correctness of the contents.

2. Completeness of responses.

3. Clarity of presentation and mastery of the vocabulary.

4. Systematic classification capacity.

Given the articulation of the evaluation criteria, the grade below 18 is insufficient; between 18 and 23 sufficient; between 24 and 26 good, between 27 and 30 excellent. 30 and praise is excellent.

Teaching tools

material discussed during the lessons

Office hours

See the website of Roberto Baboro