Susanna CANNIZZARO | EUROPEAN AND INTERNATIONAL TAX LAW
Susanna CANNIZZARO EUROPEAN AND INTERNATIONAL TAX LAW
cod. 0160100449
EUROPEAN AND INTERNATIONAL TAX LAW
| 0160100449 | |
| DEPARTMENT OF LAW | |
| EQF7 | |
| LAW | |
| 2024/2025 |
| YEAR OF DIDACTIC SYSTEM 2012 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| IUS/12 | 8 | 72 | LESSONS |
| Objectives | |
|---|---|
| THE COURSE AIMS TO DEVELOP KNOWLEDGE OF INTERNATIONAL TAX LAW AS A SPECIFIC SECTOR OF TAX LAW, DEFINING A LEARNING AND TRAINING PATH SUITABLE FOR CREATING THE REQUIREMENTS FOR A SPECIFIC COMPETENCE IN THE FIELD OF INTERNATIONAL TAXATION. THIS OBJECTIVE IS PURSUED THROUGH THE ACQUISITION OF SUITABLE TOOLS FOR INTERPRETATION OF SECTOR REGULATIONS AND THE STUDY OF THE MAIN INSTITUTES GOVERNING THE SO-CALLED. INTERNATIONAL OPERATIONS. |
| Prerequisites | |
|---|---|
| INTERNATIONAL LAW; - EUROPEAN UNION LAW |
| Contents | |
|---|---|
| - GENERAL ASPECTS OF INTERNATIONAL TAX LAW - INTERNATIONAL TREATIES AGAINST DOUBLE TAXATION - ELEMENTS OF EUROPEAN TAX LAW - INTERNATIONAL TAX COOPERATION - INTERNAL RULES REGARDING INCOME TAXES - INTERNAL AND INTERNATIONAL RULES ANTI TAX AVOIDANCE AND ANTI TAX EVASION - VALUE ADDED TAX INTERNATIONAL TRANSACTIONS |
| Teaching Methods | |
|---|---|
| CLASSROOM TEACHING WITH POSSIBLE STUDENT INTERACTION |
| Verification of learning | |
|---|---|
| EXAM MODALITY: ORAL EXAMINATION. |
| Texts | |
|---|---|
| L. TOSI, R. BAGGIO, LINEAMENTI DI DIRITTO TRIBUTARIO INTERNAZIONALE, MILANO, CEDAM, LAST EDITION |
| More Information | |
|---|---|
| FOR ANY CLARIFICATION ABOUT THE PROGRAM, RECOMMENDED BOOKS OR THE EXAM TESTS, PLEASE CONTACT THE TEACHER |
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