EUROPEAN AND INTERNATIONAL TAX LAW

ECONOMICS EUROPEAN AND INTERNATIONAL TAX LAW

0222210006
DIPARTIMENTO DI SCIENZE ECONOMICHE E STATISTICHE
EQF7
ECONOMICS
2017/2018



YEAR OF DIDACTIC SYSTEM 2016
SECONDO SEMESTRE
CFUHOURSACTIVITY
530LESSONS
Objectives
THE EXAM EUROPEAN AND INTERNATIONAL TAX LAW (5 ECTS) IS OPTIONAL AND COMMON TO ALL CURRICULA. IT AIMS AT ACQUIRING SPECIFIC COMPETENCES ON EUROPEAN AND INTERNATIONAL TAX LAW IN THE ENGLISH LANGUAGE.
THE MAIN KNOWLEDGE ACQUIRED BY THE STUDENTS ARE:
TAX TREATIES;
CASE LAW FROM DOMESTIC AND SUPRANATIONAL COURTS ON EUROPEAN AND INTERNATIONAL TAX MATTERS.

THE MAIN SKILLS ACQUIRED (I.E. THE CAPACITY TO APPLY THE ACQUIRED KNOWLEDGE) ARE:
THE ANALYSIS OF TAX LEGISLATION ON INTERNATIONAL MATTERS
THE STUDY AND ANALYSIS OF NATIONAL AND SUPRANATIONAL CASE LAW ON TAX MATTERS;
THE SOLUTION OF PRACTICAL CASES ON ISSUES OF EUROPEAN AND INTERNATIONAL TAX LAW;
CRITICAL SKILLS AND COMPLETE KNOWLEDGE OF TAX TREATIES WITH A VIEW TO SOLVING ISSUES OF EUROPEAN AND INTERNATIONAL TAXATION;
SKILLS TO INTERACT WITH THE COMPETENT AUTHORITIES AND/OR THIRD PARTIES ABOUT TAX TREATIES;
SKILLS TO DEVELOP KNOWLEDGE THROUGH EUROPEAN AND INTERNATIONAL TAX JOURNALS, TAX AND ACCOUNTING DATA BANKS, DOCUMENTS RELEASED BY THE OECD.
Prerequisites
NONE
Contents
COURSE DESCRIPTION:
EUROPEAN TAX LAW: THE IMPLICATIONS OF EUROPEAN INTEGRATION FOR ITALIAN TAXATION; DIRECT AND INDIRECT TAXATION; THE APPLICATION OF THE FUNDAMENTAL FREEDOMS IN TAX MATTERS; THE NON-DISCRIMINATION PRINCIPLE, STATE AID IN TAX MATTERS; SECONDARY LAW.
INTERNATIONAL TAX LAW: INTERNATIONAL DOUBLE TAXATION AND METHODS FOR ELIMINATION OF IT; DOUBLE TAX TREATIES; THE OECD MODEL.
Teaching Methods
LECTURES, SEMINARS, DISCUSSION OF CASE STUDIES WORKSHOPS, DISCUSSION IN CLASS, INDIVIDUAL PROBLEM SOLVING, INTERACTION WITH THE LECTURER THROUGH EMAILS.
Verification of learning
THE ACHIEVEMENT OF LEARNING GOALS IS ASSESSED BY AN EXAM GRADED ON A SCALE OF 30.
THE ORAL ASSESSMENT IS THE ENGLISH LANGUAGE AND FOCUS ON THE FOLLOWING 5 BLOCKS OF QUESTIONS WITH OPEN ANSWER: 1. INTERNATIONAL TAX CONFLICTS; 2. DOUBLE TAXATION CONVENTIONS AND THEIR INTERPRETATION; 3. TAX AVOIDANCE; 4. THE CONTENT OF DOUBLE TAXATION CONVENTIONS ON INCOME AND CAPITAL; 5. OTHER INTERNATIONAL TAX TREATIES.
IN THE ORAL ASSESSMENT 0 TO 6 POINTS SHALL BE GIVEN TO EACH OF THE 5 EXAM QUESTIONS FOR A TOTAL OF 30 POINTS ALONG THE FOLLOWING GRADING SCALE: SEVERELY POOR, POOR; PASS; GOOD; VERY GOOD ; EXCELLENT.
THE EXAMS ARE APPROVED IN CASE OF A MINIMUM VOTE OF 18 POINTS OUT OF 30.
THE EXAM PURSUES THE GOAL OF ASSESSING THE LEVEL OF UNDERSTANDING AND KNOWLEDGE ACHIEVED BY THE STUDENT ON THE TOPICS INDICATED IN THE STUDY PROGRAMME, THE AWARENESS OF METHODOLOGICAL INSTRUMENTS AND THE CAPACITY OF APPLYING KNOWLEDGE TO SOLVE THEORETICAL AND PRACTICAL PROBLEMS CONCERNING TAX LAW, WITH SPECIAL ATTENTION FOR ISSUES RELATED TO INTERNATIONAL TAX LAW IN THE EUROPEAN UNION.
THE EVALUATION WILL BE FORMULATED BY CONSIDERING THE CORRECTNESS AND COMPLETENESS OF THE CONTENTS, AS WELL AS THE CRITICAL AND ARGUMENTATIVE SKILLS OF THE STUDENT.
Texts
LANG, M., INTRODUCTION TO THE LAW OF DOUBLE TAXATION CONVENTIONS, IBFD, LAST. ED.
STUDENTS ARE INVITED TO READ THE MAIN TAX RULES IN FORCE.
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