Spring semester 2021/2022
The course offers a concise and, at the same time, broad overview of the key issues related to taxation from an international perspective. The course of International Tax Law explores the differences between various tax systems, providing an in-depth view of the scope and nature of international tax systems, as well as examining how the principles of jurisdiction apply to tax and the connected tools that are used by countries in order to impose taxes. The course comprises:
1) Fundamentals of International Tax Law (sources of law, foreign tax credits, how to tax non-resident, incoming and outgoing taxation both on passive income and on active income, etc.); 2) Tax treaties;
3)Types of tax jurisdiction;
4) Custom duties and Excise taxes;
5) International tax cooperation;
6) International measures to counter tax evasion and tax avoidance;
7) Key elements of transfer pricing. The aim of the course is to be an essential platform for students of International Tax Law, providing them with a detailed understanding not only of the technical aspect of international taxation, but also the ability to think deeply about the underlying principles.
Giovanni Girelli is Professor of Tax Law and International Tax Law at the Department of Law of the “Roma Tre” University. Previously he was Professor of Tax Law and International Tax Law at the “University of Salento”, of Tax Law at the “Unitelma Sapienza University”, of International Tax Law at the “Link Campus University of Malta”.
He has written four monographs and several articles and notes on sentences on leading national and international scientific journals. In his writings he studied in depth various issues relating to international tax law and in particular the one of the abuse of tax law with reference to the OECD legislation, European Union and some major European countries.
He is director of the editorial series “Law and Legal Institutions” and member of the editorial board of some leading national and international scientific journals including the “International Tax Law Review”, the Brazilian law journal “Interesse Público”, the Brazilian law journal “Direito Público”, the Brazilian law journal “Revista de Estudos Constitucionais, Hermenêutica e Teoria do Direito (RECHTD)”.