The course aims to illustrate the main institutes of international and European taxation. In the present time, this perspective has taken on a strategic role, both for individuals and for businesses. Indeed, the globalization of markets involves the multiplication of transnational operations, but tax collection takes place on a national basis. On the one hand, new perspectives for corporate tax planning open up; on the other hand, more than in the past, there is a problem of distribution of taxable material between different States and of safeguarding national revenues. The knowledge of these themes favors a more conscious approach to the reality in which the economic subjects operate, representing a useful starting point for the acquisition of "professionalizing" skills, especially for future business lawyers.
Course Prerequisites
For better learning of the subject, a good knowledge of the main institutes of Italian tax law is required. Therefore the exam cannot be taken unless the exam of Tax Law (6 credits) has been passed successfully.
Teaching Methods
The teaching consists mainly of lectures given by the teachers, but with the integration of more participatory seminars for the study of case law.
Assessment Methods
Oral examination. Students must demonstrate not only a good basic knowledge of the tax legislation but also the ability to make the appropriate logical connections between the various topics and correct use of legal language.
Texts
F. TESAURO, Istituzioni di diritto tributario, parte generale e parte speciale, last ed., Torino, Utet (only the parts corresponding to the course program).
Contents
International Tax Law. Sources of International Tax Law. International income taxation principles. Double taxation conventions. The OECD convention model. Administrative cooperation in the international context. The resolution of international tax disputes. The transfer price. The Controlled Foreign Companies regime. Tax havens. The OECD Action Plan on "Base Erosion and Profit Shifting" (BEPS) and the Multilateral Instrument. The Global Minimum Tax.
European Tax Law. The role of the EU in tax matters. The general principles and the Treaty provisions of EU legal framework in the field of taxation: the non-discrimination principle, the fundamental freedoms, the “rule of reason” doctrine. Enterprise in EU law and State aid law. Harmonization in indirect taxation. Main sources of EU law in the area of direct taxation: the tax directives. Tax cooperation and the exchange of information procedures in the EU area. Landmark CJEU judgments in tax matters. The fundamental rights of the taxpayer, as provided by the Lisbon Treaty, the European Convention on Human Rights and by the Charter of Fundamental Rights of the EU.
Course Language
Italian
More information
Further information on the course will be available on the Kiro’s page of the course.
