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Oggetto:
Oggetto:

Tax Law in an International and European Perspective

Oggetto:

Tax Law in an International and European Perspective

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Academic year 2022/2023

Course ID
MAN0282
Teachers
Francesco Cannas (Lecturer)
Ludovica Ostorero (Tutor)
Year
3rd year
Teaching period
First term
Type
Related or integrative
Credits/Recognition
6
Course disciplinary sector (SSD)
IUS/12 - tax law
Delivery
Formal authority
Language
English
Attendance
Obligatory
Type of examination
Oral
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Sommario del corso

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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.

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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.

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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
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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.

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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. 

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Support activities

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

Suggested readings and bibliography



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Book
Title:  
Principles of International Taxation
Year of publication:  
2021
Publisher:  
Bloomsbury Publishing
Author:  
Lynne Oats
ISBN  
Notes:  
The previous edition (7th) can also be used
Required:  
Yes


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Class scheduleV

Enroll
  • Open
    Enrollment opening date
    01/03/2020 at 00:00
    Enrollment closing date
    31/12/2022 at 23:55
    Oggetto:
    Last update: 07/11/2022 12:10
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