- Oggetto:
- Oggetto:
Tax Law in an International and European Perspective
- Oggetto:
Tax Law in an International and European Perspective
- Oggetto:
Academic year 2019/2020
- Course ID
- MAN0282
- Teaching staff
- Dr. Leopoldo Parada, Ll.m. (Lecturer)
Alessandro Terzuolo (Tutor) - Year
- 3rd year
- Teaching period
- First term
- Type
- Related or integrative
- Credits/Recognition
- 6
- Course disciplinary sector (SSD)
- IUS/12 - diritto tributario
- Delivery
- Formal authority
- Language
- English
- Attendance
- Obligatory
- Type of examination
- Written
- Oggetto:
Sommario del corso
- Oggetto:
Course objectives
The course has the purpose to provide the students the main tools to understand the general aspects from tax law both from international and European law perspective. The foregoing includes the study of international tax law principles, such as ability-to-pay and neutrality; issues of international double taxation and double non-taxation; the role of multinationals enterprises within the international tax system; international tax avoidance and tax evasion and the challenges generated by the digitalization of businesses.
- Oggetto:
Results of learning outcomes
The course should prepare the students with the necessary tools to develop a critical approach on the current international tax law developments, including a tax policy approach to international and European tax problems.
- Oggetto:
Course delivery
The course is a 100% face-to-face course, which requires the assistance of students and their participation with questions and opinions during the class. Each section of the course has minimum lectures assigned, which are expected to be read before the class.
- Oggetto:
Learning assessment methods
The course will have a final written exam.
- Oggetto:
Support activities
Supporting activities might be arranged and will be informed to the students during the course. Guest lectures may also come to provide a brief lecture on specific topics.
- Oggetto:
Program
- Introduction
- Tax Sovereignty
- Tax Collection
- Tax Expenditure
- General Principles Governing Tax Law
- Legality
- Neutrality
- Ability-to-pay
- Single Taxation
- Taxation of Cross-Border Business Activities
- Business activities in general
- Basic Notions of Double Tax Conventions
- The role of tax treaties
- Active Business Activities
- Passive Investment
- International Tax Evasion and Tax Avoidance
- Digital Business Taxation
- The role of EU Tax Law in the International Context
- Introduction
- Fundamental Freedoms and Tax Law
- State Aid and Tax Law
- Tax Policy and the Design of International Tax Rules
- Importance of Good Tax Policies
- OECD, UN and other international actors
- Multilateralism v. Bilateralism
- International Tax Governance
- Introduction
Suggested readings and bibliography
- Oggetto:
Minimum reading materials:
Introduction
Ault H., Some Reflections on the OECD and the Sources of International Tax Principles, 70 Tax Notes Int’l 12 (2013).
General Principles Governing Tax Law
Avi-Yonah R., The International Tax Regime: A Centennial Reconsideration, University of Michigan Public Law Research Paper No. 462 (2015).
Shaviro D., The Two Faces of the Single Tax Principle, New York University Law and Economics Working Papers. Paper 419 (2015).
Taxation of Cross-Border Business Activities
Dagan T., The Tax Treaty Myth, 32 N.Y.U. J. Int’l L. Pol. 939 (2000).
Parada L., Double Non-Taxation: A Conceptual Analysis, (Chapter 1, “Double Non-Taxation and the Use of Hybrid Entities”, Kluwer Law International 2018).
Rosenbloom H. D., Cross-Border Arbitrage: The Good, The Bad and the Ugly, Taxes—The Tax Magazine, Vol. 85 (2007).
The role of EU Tax Law in the International Context
Helminen M., Concepts and Basic Principles of EU Tax Law (Chapter 1), EU Tax Law, Direct Taxation, IBFD (2019).
Mason R. and Parada L, Digital Battlefront in the Tax Wars, 92 Tax Notes Int’l 12 (2018).
- Oggetto:
Class schedule
- Oggetto:
