The course of International Tax Law offers a concise and, at the same time, broad overview of the key issues related to taxation from an international perspective.
The course of International Tax Law explores the differences between various tax systems, providing an in-depth view of the scope and nature of international tax systems, as well as examining how the principles of jurisdiction apply to tax and the connected tools that are used by countries in order to impose taxes.
The aim of the course is to be an essential platform for students of International Tax Law, providing them with a detailed understanding not only of the technical aspect of international taxation, but also the ability to think deeply about the underlying principles.
The course of International Tax Law explores the differences between various tax systems, providing an in-depth view of the scope and nature of international tax systems, as well as examining how the principles of jurisdiction apply to tax and the connected tools that are used by countries in order to impose taxes.
The aim of the course is to be an essential platform for students of International Tax Law, providing them with a detailed understanding not only of the technical aspect of international taxation, but also the ability to think deeply about the underlying principles.
scheda docente materiale didattico
1. Introduzione al diritto tributario internazionale.
2. Il principio della capacità contributiva.
3. Principi generali della fiscalità internazionale.
4. La normativa fiscale internazionale sulla residenza.
5. La doppia imposizione internazionale.
6. Elusione ed evasione fiscale internazionale.
7. Prezzi di trasferimento.
8. Cooperazione fiscale internazionale.
9. Approccio "globale" alle tasse.
1. TOSI Loris, BAGGIO Roberto, International tax law in the italian legal system, Cedam, Milan, 2023;
oppure
2. GIRELLI Giovanni, International Tax Law (in the process of being published)
Programma
Programma del corso:1. Introduzione al diritto tributario internazionale.
2. Il principio della capacità contributiva.
3. Principi generali della fiscalità internazionale.
4. La normativa fiscale internazionale sulla residenza.
5. La doppia imposizione internazionale.
6. Elusione ed evasione fiscale internazionale.
7. Prezzi di trasferimento.
8. Cooperazione fiscale internazionale.
9. Approccio "globale" alle tasse.
Testi Adottati
Testi consigliati1. TOSI Loris, BAGGIO Roberto, International tax law in the italian legal system, Cedam, Milan, 2023;
oppure
2. GIRELLI Giovanni, International Tax Law (in the process of being published)
Modalità Valutazione
L'esame finale consisterà in un colloquio orale e verterà sugli argomenti svolti durante le lezioni e illustrati nel materiale del corso (slides) e nei libri consigliati.