58026 - International tax law

Learning outcomes

At the end of the course, students acquire an overall view of the tax system of domestic and european enterprises and institutional knowledge of transfer taxes on the business activities, with specific reference to the imposition of value added tax (VAT ). In particular, the student is able to: - a comparison between the tax systems of enterprises in different countries; - studying the fiscal choices most appropriate for businesses.

Course contents

The course is divided in two parts: the first one is institutional, introducing the International and European Tax Law system; the second one is more operating, in which specific law cases will be discussed.

The first part is programmed as follows:

Domestic rules (residence principle, permanent establishment, international tax avoidance and tax evasion). International law sources. International double taxation and methods to prevent it. International treaties (application scope, taxes involved, taxation redistribution, income categories, transfer pricing, exchange of information, no discrimination). European Tax Law elements.

The second part of the course is dedicated to analyzing recent law cases consistent with subjects broached during the first part of the course.

Readings/Bibliography

L. Tosi, R. Baggio, Lineamenti di diritto tributario internazionale, Cedam, Padova, 3° ed., 2011.

Assessment methods

Oral examination

Teaching tools

Codice di diritto tributario a cura di Francesco Tundo, La Tribuna, Piacenza, u.ed.

Office hours

See the website of Francesco Tundo