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International tax coordination

Pasquale PISTONE International tax coordination

0222200047
DEPARTMENT OF ECONOMICS AND STATISTICS
EQF7
ECONOMICS
2024/2025

YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2018
SPRING SEMESTER
CFUHOURSACTIVITY
1060LESSONS
PASQUALE PISTONE T Curriculum
ExamDate
PISTONE10/12/2024 - 08:30
PISTONE10/12/2024 - 08:30
Objectives
THE EXAM INTERNATIONAL TAX COORDINATION (10 ECTS): IT IS THE ONLY COMPULSORY EXAM ON TAX MATTERS THROUGHOUT THE ENTIRE BACHELOR AND MASTER LEARNING PROFILE RELATED TO THIS CURRICULUM. FOR THIS REASON IT STARTS FROM THE ACQUISITION OF THE BASIC KNOWLEDGE OF TAX MATTERS WITH SPECIAL EMPHASIS ON INTERNATIONAL TAX COORDINATION, AS RESULTING FROM EUROPEAN AND INTERNATIONAL TAX LAW, TAKING INTO ACCOUNT ALL THEORETICAL AND PRACTICAL ASPECTS AND WITH PARTICULAR ATTENTION FOR THE DOCUMENTS RELEASED BY THE INTERNATIONAL INSTITUTIONS (OECD, EU) AND BY THE NATIONAL AND SUPRANATIONAL COURTS.
THE MAIN KNOWLEDGE ACQUIRED BY THE STUDENTS ARE:
EUROPEAN AND INTERNATIONAL TAX PRINCIPLES;
DOMESTIC, TREATY AND SUPRANATIONAL (EU) TAX LAW;
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 SOLUTION OF PRACTICAL CASES ON ISSUES OF EUROPEAN AND INTERNATIONAL TAX LAW;
THE STUDY AND ANALYSIS OF NATIONAL AND SUPRANATIONAL CASE LAW ON TAX MATTERS;
THE ANALYSIS OF NATIONAL, SUPRANATIONAL AND INTERNATIONAL TAX LEGISLATION;
CRITICAL SKILLS AND COMPLETE KNOWLEDGE OF THE PRINCIPLES REGULATING EUROPEAN AND INTERNATIONAL TAX LAW WITH A VIEW TO SOLVING ISSUES OF EUROPEAN AND INTERNATIONAL TAXATION;
SKILLS TO INTERACT WITH THE COMPETENT AUTHORITIES AND/OR THIRD PARTIES ABOUT INTERNATIONAL AND SUPRANATIONAL TAX SITUATIONS;
SKILLS TO DEVELOP KNOWLEDGE THROUGH EUROPEAN AND INTERNATIONAL TAX JOURNALS, TAX AND ACCOUNTING DATA BANKS, DOCUMENTS OF THE EU INSTITUTIONS AND OF THE OECD.
Prerequisites
NONE
Contents
COURSE DESCRIPTION:

EUROPEAN TAX LAW: THE RELEVANCE OF EUROPEAN UNION LAW IN TAX MATTERS (SOURCES, PRINCIPLES, EUROPEAN JUDICIAL PROCEDURES, RELATIONS WITH THIRD COUNTRIES) (6 HOURS); THE IMPACT OF PRIMARY LAW OF THE EUROPEAN UNION ON TAX MATTERS (FUNDAMENTAL FREEDOMS AND PROHIBITION OF STATE AIDS) (5 HOURS); SECONDARY LAW OF THE EUROEPAN UNION: DIRECT TAXATION (DIRECTIVES THAT REMOVE OBSTACLES WITHIN THE INTERNAL MARKET; DIRECTIVES THAT ENHANCE MUTUAL ASSISTANCE BETWEEN TAX AUTHORITIES; PROPOSED TAX DIRECTIVES) (8 HOURS); COMMON SYSTEM OF VALUE ADDED TAX (6 HOURS); OTHER EUROPEAN TAXES AND FUTURE PERSPECTIVES (5 HOURS).

INTERNATIONAL TAX LAW: TAX SOVEREIGNTY (2 HOURS), SOURCES AND EXERCISE OF TAXING POWERS IN CROSS-BORDER SITUATIONS (SOURCES; CONNECTING TAX FACTORS, POSITIVE AND NEGATIVE CONFLICTS OF TAX JURISDICTION; CROSS-BORDER TAX DISPUTES) (6 HOURS); DOMESTIC TAX LAW ON INTERNATIONAL MATTERS (RELATIONS WITH CONSTITUTIONAL PRINCIPLES, TAXES ON INCOME AND THEIR IMPLEMENTATION; FIGHT AGAINST TAX AVOIDANCE; VALUE-ADDED TAX AND INTERNATIONAL ASPECTS OF OTHER TAXES) (6 HOURS); TAX TREATIES (MODEL CONVENTIONS, FUNCTION OF INTERNATIONAL TAX CONVENTIONS; CONTENT; TAX RULES IN NON-TAX TREATIES) (16 HOURS).
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 EXAM INCLUDES AN OPTIONAL INTERIM EXAM AND A FINAL ORAL ASSESSMENT ON TOPICS INDICATED BY THE TEACHER. THE INTERIM EXAM CONSISTS OF 8 MULTIPLE CHOICE QUESTIONS AND 2 WRITTEN OPEN QUESTIONS ON THE FOLLOWING 3 BLOCKS OF TOPICS: 1. TAX SOVEREIGNTY, SOURCES AND EXERCISE OF TAXING POWERS IN CROSS-BORDER SCENARIOS; 2. DOMESTIC TAX LAW ON INTERNATIONAL TAX MATTERS; 3. TAX TREATIES. THE INTERIM EXAM SHALL TAKE PLACE AT HALF OF THE COURSE AND LAST 60 MINUTES. THE FINAL ORAL ASSESSMENT SHALL TAKE PLACE ON THE DATES INDICATED IN THE OFFICIAL EXAMS DIARY AND HAVE AN AVERAGE DURATION OF 30 MINUTES FOR THOSE WHO HAVE PASSED THE INTERIM EXAM (45 MINUTES FOR ALL OTHERS). THE ASSESSMENT OF THE INTERIM EXAM SHALL BE BASED ON THE FOLLOWING GRADES: 2 POINTS PER CORRECT ANSWER TO MULTIPLE CHOICE QUESTION, 0 TO ANY WRONG OR MISSING ANSWER, 0 TO 7 POINTS PER ANY ANSWER TO OPEN QUESTIONS (ALONG WITH THE FOLLOWING GRADING SCALE FAIL; POOR; PASS; GOOD; VERY GOOD; EXCELLENT): FOR A MAXIMUM TOTAL GRADE OF 30 POINTS.
IN THE ORAL ASSESSMENT 0 TO 3 POINTS SHALL BE GIVEN TO ANY OF THE 10 EXAM QUESTIONS FOR STUDENTS WHO HAVE NOT PASSED THE INTERIM EXAM (5 QUESTIONS FOR THOSE WHO HAVE PASSED THE INTERIM EXAM WITH A GRADE OF 0 TO 6 POINTS) FOR A TOTAL OF 30 POINTS ALONG THE FOLLOWING GRADING SCALE: POOR; PASS; GOOD.
THE EXAMS ARE APPROVED IN CASE OF A MINIMUM VOTE OF 18 POINTS OUT OF 30.
THE INTERIM AND FINAL EXAM PURSUE 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 COORDINATION AS INSTRUMENTO TO SUPPORT ECONOMIC DEVELOPMENT THROUGH POLICIES OF GOOD TAX GOVERNANCE. THE FINAL ASSESSMENT FOR THE EXAM IS THE RESULT OF THE AVERAGE POINTS OF INTERIM AND ORAL FINAL ASSESSMENT, EXCEPT WHEN THE STUDENT MAY OPT TO DISREGARD THE P9OINTS OF THE INTERIM EXAM AND BE TESTED AT THE FINAL EXAM ON THE ENTIRE STUDY PROGRAMME, INCLUDING THE TOPICS THAT WERE THE OBJECT OF THE INTERIM EXAM.
THE EXAM IS PASSED WITH A MINIMUM GRADE OF 18 OUT OF 30.
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
PISTONE, P., DIRITTO TRIBUTARIO INTERNAZIONALE, GIAPPICHELLI, TORINO, LAST ED.
PISTONE, P., DIRITTO TRIBUTARIO EUROPEO, GIAPPICHELLI, TORINO, LAST ED.
STUDENTS ARE INVITED TO READ THE MAIN INTERNATIONAL AND EUROPEA TAX RULES IN FORCE.
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