The course of International Tax Law 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 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.
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 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.
scheda docente
materiale didattico
1. Introduction to International Tax Law.
2. The ability to pay principle.
3. General principles of international taxation.
4. International tax regulations on residence.
5. International double taxation.
6. International tax avoidance and evasion.
7. Transfer pricing.
8. International tax cooperation.
9. Global approach to taxes.
1. TOSI Loris, BAGGIO Roberto, International tax law in the italian legal system, Cedam, Milan, 2023;
or
2. GIRELLI Giovanni, International Tax Law (in the process of being published)
Programma
Course contents:1. Introduction to International Tax Law.
2. The ability to pay principle.
3. General principles of international taxation.
4. International tax regulations on residence.
5. International double taxation.
6. International tax avoidance and evasion.
7. Transfer pricing.
8. International tax cooperation.
9. Global approach to taxes.
Testi Adottati
Recommended books:1. TOSI Loris, BAGGIO Roberto, International tax law in the italian legal system, Cedam, Milan, 2023;
or
2. GIRELLI Giovanni, International Tax Law (in the process of being published)
Modalità Valutazione
The final exam shall consist of an oral conversation and shall be based on the topics carried on during the classes and explained in the course materials (slides) and recommended books.