B019368 - INTERNATIONAL TAX LAW

Italian

Cases where the facts are linked with two or more tax systems; methods to eliminate double taxation; tax rules within the EU and the ECHR; tax cooperation; the protection of taxpayer's rights. An overview of the main Italian rules concerning international taxation will be made at the end of the course.

FREQUENTING STUDENTS:
Roberto Cordeiro Guerra (ed.), Diritto tributario internazionale. Istituzioni, 2a edizione rivista ed ampliata, CEDAM, Padova, 2016, ISBN 978-88-13-36148-8 (only the parts concerning the arguments explained during the lessons), together with the additional documents distributed during the lessons;
NON FREQUENTING STUDENTS:
Roberto Cordeiro Guerra (ed.), Diritto tributario internazionale. Istituzioni, 2a edizione rivista ed ampliata, CEDAM, Padova, 2016, ISBN 978-88-13-36148-8, Capitoli I-XI.

The course aims at giving the students adequate knowledge of the basic rules and institutes of International Tax Law. Special attention will be paid to the resoutions of problems of double taxation within the Italian Tax System and the interaction between national as well as International and EU rules.

It is advisable the previous overcoming of Diritto Tributario, Diritto internazionale e Diritto dell’Unione europea

Lectures and seminars, during which the examination of the principles and norms will be alternated with the analysis of the main applicative profiles with reference to the guidelines of the practice and internal and international jurisprudential cases. Moreover, 2 to 4 groups of students will be trained, to whom a research topic will be assigned, the results of which will be presented and discussed in the last two lessons of the course.
Furthermore, seminars and conferences will take place with scholars and professionals or official from the Tax Administration

In order to attend the course, students shall subscribe to the MOODLE Platform by the first week of lessons. The attendance of the registered students will be verified by roll call on a random basis. Students enrolled in the course are required to notify the teacher before the beginning of each lesson if they are absent, writing an e-mail with the subject: "justification". A maximum of 5 justifications will be allowed.

Oral examination. It will consist of three questions. The evaluation will include, as well as the ability to answer the question, the ability to make connections between different scopes as well as the appropriateness of the legal language used

The course covers in particular:
Ð notions of international tax law and international tax law;
Ð the cases with elements of extraneousness;
Ð the limits to extra-territorial taxation;
Ð the sources of international tax law and the role of European Union law on the tax systems of the Member States;
Ð international double taxation;
Ð the mechanisms to avoid double taxation: exemption method and tax credit method;
Ð the examination of the OECD Model of the Convention against double taxation;
Ð the forms of international cooperation in the assessment of taxes and in the collection of tax credits;
Ð the national provisions regulating the taxation in Italy of income produced abroad and of those produced in Italy by non-residents