Bachelor Program in Business and Management

Tax Law in an International and European Perspective

Tax Law in an International and European Perspective

Academic year 2023/2024

Sommario del corso

• Course objectives
• Results of learning outcomes
• Program
• Course delivery
• Learning assessment methods
• Support activities
• Class schedule
• Teaching tools
• Course card

Course objectives

This course aims at providing students with the necessary tools to gain a general understanding of the basic concepts of International and European direct tax law. The course also addresses some current developments and tax planning strategies. Students will get familiarized with the general principles and concepts governing (international) tax law, the design of tax law systems, the basic notions of double tax treaties as well as the impact of EU law on EU Member States’ tax systems. Finally, students will learn about recent developments in international corporate tax law and engage in the international tax planning debate.

Results of learning outcomes

The course prepares students to become informed participants in the tax debate by explaining the foundations and practice of international tax law as well as by addressing current developments.

The understanding of the concept of tax in the international dimension is the first objective of the course. The expected learning outcomes are therefore as follows:

Knowledge and understanding: understand the basic principles underlying the international tax system.

Applying knowledge and understanding:Apply the principles learned to real-style cases. 

Making judgements:Having one's own opinion about the current environment, including being able to read rulings that give an idea of the direction rpended by the tax system

Communication skills:Be able to convey the concepts learned to a general audience, such as through a powerpoint presentation

Program

1. General Introduction

• Essential concepts and principles
• Types of taxes
• Elements of taxes
• Tax expenditures

1. Introduction to international Taxation

• Jurisdiction to tax
• International tax principles and concepts
• Role of supranational organisations
• Approaches to determining tax residence
• Juridical double taxation and double tax relief methods
• Double Tax Treaties (OECD Model tax Convention)
• Creation of a DTT
• Interpretation of DTT
• Persons and taxes covered
• Concept of residence
• Concept of permanent establishment
• Treatment of employment income
• Treatment of investment income
• Double tax relief methods

1. EU Tax Law

• Fundamental Freedoms
• Fiscal state aid
• Secondary Law

1. International tax planning debate

• Taxation of corporate groups
• Tax planning and ethical dimension
• Initiatives against aggressive tax planning

Course delivery

The course will be taught in presence at the SAA campus (Scuola di Amministrazione Aziendale).

The course requires the active participation of students with questions, opinions and presentations during the class.

Learning assessment methods

Assessment will be based 50% on class participation and 50% on a short oral examination. During the course, students will be divided into groups and will be asked to carry out some classroom activities and present their results. If the student does not participate in the classroom activities, he/she will instead be assessed through an oral examination. 

Some materials (powerpoint presentations, CJEU judgements, etc.) will be provided and uploaded on Moodle. Students are stongly advised to prepare the exam using the book mentioned hereinafter. 

Support activities

Supporting activities might be arranged and will be communicated to the students during the course.

Class schedule

• Teaching material
• Exams and finals
• Class schedule
• Go to Moodle
• Register for the course
• Enrolled students
• Invia email agli studenti registrati
• Export table