Catalogo dei Corsi di studio

Knowledge and understanding: students will master the principles on tax assessment methods as well as the rules on tax trial.
Applying knowledge and understanding: students will be able to understand and apply the rules and principles on tax assessment methods and tax trial.
Making judgement: students will acquire a wide knowledge on the main issues on the tax assessment procedures and the resulting tax trial in a theoretical, critical and comparative perspective.
Communication skills: students, through the analysis of legal institutions and rules, will develop a good legal language and a good communicative ability in the tax assessment matters as well as an adequate knowledge of the litigation terminology.
Learning skills: students will be able to continue the study of tax law, attending postgraduate specialization course, including processual law courses, such as PHD or master.

Programme

Introduction to the study of international and EU tax law
The sources of international and EU tax law
Double taxation and double not-taxation
OECD Model tax convention
Foreign tax credit
Permanent establishment
Transfer pricing
CFC regime
Branch exemption
Transfer of residence
Hybrid mismatch
Fundamental treaty freedoms
EU directives on direct taxes
Intra-community transactions
Unlawful State Aid

Adopted texts

Loris Tosi - Roberto Baggio, Lineamenti di diritto tributario internazionale, CEDAM, 2018, VI edizione

Prerequisites

no requirements

Study modes

Topics will be examined in: frontal lectures; seminars; application lessons.

Frequency modes

optional

Exam modes

In the evaluation of the exam, the following criteria will be used:
1. Full knowledge of all the topics.
2. Appropriateness, rigor and logic in illustrating the theories and normatives and their applications.
3. Ability to use the competences acquired during the course to understand and critically analyze the current related issues.
4. Use of an appropriate and technical language.