MENITA GIUSY DE FLORA | INTERNATIONAL TAX LAW
MENITA GIUSY DE FLORA INTERNATIONAL TAX LAW
cod. 0212100036
INTERNATIONAL TAX LAW
| 0212100036 | |
| DIPARTIMENTO DI SCIENZE ECONOMICHE E STATISTICHE | |
| EQF6 | |
| BUSINESS ADMINISTRATION | |
| 2020/2021 |
| OBBLIGATORIO | |
| YEAR OF COURSE 3 | |
| YEAR OF DIDACTIC SYSTEM 2016 | |
| PRIMO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| IUS/12 | 5 | 30 | LESSONS |
| Objectives | |
|---|---|
| THE EXAM AIMS TO PROVIDE TO STUDENTS SPECIFIC KNOWLEDGE OF INTERNATIONAL TAX MATTERS AS RESULTING FROM NATIONAL, EUROPEAN AND INTERNATIONAL TAX LAW AND FROM THE PRINCIPLES, TAKING INTO ACCOUNT ALL THEORETICAL AND PRACTICAL ASPECTS AND WITH PARTICULAR ATTENTION FOR THE DOCUMENTS RELEASED BY THE INTERNATIONAL INSTITUTIONS (OECD) AND BY THE NATIONAL AND INTERNATIONAL COURTS. STUDENTS WILL ABLE TO RESOLVE PRACTICAL CASES ON ISSUES OF INTERNATIONAL TAX LAW, TO ANALYSE CASE LAW ON TAX MATTERS AND NATIONAL, EUROPEAN AND INTERNATIONAL TAX LEGISLATION, AS WELL AS THEY WILL ACQUIRE CRITICAL SKILLS AND COMPLETE KNOWLEDGE OF THE PRINCIPLES REGULATING INTERNATIONAL TAX LAW WITH A VIEW TO SOLVING ISSUES OF INTERNATIONAL TAXATION. STUDENTS WILL ALSO BE ABLE TO INTERACT EFFECTIVELY WITH THE COMPETENT AUTHORITIES AND/OR THIRD PARTIES ABOUT INTERNATIONAL TAX SITUATIONS, AS WELL AS TO DEVELOP KNOWLEDGE THROUGH EUROPEAN AND INTERNATIONAL TAX JOURNALS, TAX AND ACCOUNTING DATA BANKS, DOCUMENTS OF THE OECD. |
| Prerequisites | |
|---|---|
| NONE |
| Contents | |
|---|---|
| COURSE DESCRIPTION: SOURCES AND EXERCISE OF TAXING POWERS IN CROSS-BORDER SITUATIONS (6 HOURS); DOMESTIC TAX LAW ON INTERNATIONAL MATTERS (6 HOURS); TAX TREATIES (12 HOURS); DIRECT AND INDIRECT TAXATION IN THE EUROPEAN UNION (2 HOURS); APPLICATION OF THE FUNDAMENTAL FREEDOMS AND THE PROHIBITION OF STATE AIDS IN TAX MATTERS (2 HOURS); SECONDARY LAW OF THE EUROPEAN UNION (2 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 ORAL ASSESSMENT FOCUS ON THE FOLLOWING 5 BLOCKS OF QUESTIONS WITH OPEN ANSWER: 1. SOURCES AND EXERCISE OF TAXING POWERS IN CROSS-BORDER SCENARIOS; 2. DOMESTIC TAX LAW ON INTERNATIONAL TAX MATTERS; 3. TAX TREATIES; 4. THE CONTENT OF DOUBLE TAXATION CONVENTIONS ON INCOME AND CAPITAL; 5. TAXATION IN THE EUROPEAN UNION. 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 EUROPEAN AND INTERNATIONAL TAX LAW. 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. STUDENTS ARE INVITED TO READ THE MAIN EUROPEAN AND INTERNATIONAL TAX RULES IN FORCE. |
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