The course examines the main institutions and current issues of international tax law. An inductive approach will be privileged, centered on a single case, in relation to which the various topics will be introduced and deepened. This methodology allows, therefore, to drop the principles and institutions in a practical context, highlighting the relevance of the study of the subject.
FREQUENTING STUDENTS:
Lessons notes, together with the additional documents distributed during the lessons;
NON FREQUENTING STUDENTS:
PISTONE, Diritto tributario internazionale, III ed., Giappichelli, Torino, 2021, pp. 3-90; 109-160; 177-334.
Learning Objectives
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.
Prerequisites
It is advisable the previous overcoming of Diritto Tributario, Diritto internazionale e Diritto dell’Unione europea
Teaching Methods
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, some 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
Further information
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.
Attending students who actively participate in the lectures and debates held there will be assessed on the basis of the results of this activity. Should the vote thus obtained not be deemed satisfactory, they will still be able to take the oral examination using the syllabus for attending students.
Type of Assessment
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. For frequenting students, the outcome of their participation in the thematic groups and the interactions with the teacher during the lessons will be taken into account for the evaluation.
Course program
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