INTERNATIONAL TAX LAW

After illustrating the main topics of tax law, the course focuses on the sources of international tax law (in particular, double tax treaties) and addresses the main issues for companies which operate in the international context.

At the end of the course, students should know the main aspects of national and international tax law. Students should recognize risks and opportunities of cross-border investment under the tax profile.

there are no special requirements

1. General notions of Italian tax law: key concepts, individual and corporate income tax.
2. Sources of international law, soft law, EU law.
3. Double taxation: economic, juridical, unilateral measures (tax exemption and tax credit) and tax treaties.
4. State aid
5. The notion of tax residence; taxation of residents and taxation of non-residents
6. Permanent establishment
7. Transfer pricing
8. CFC Rules
9. Exit and entry tax
10. Taxation of dividends, interest and royalties (tax treaty and UE directive)
11. Exchange of information and mutual agreement procedure
12. VAT and customs duties.

slides uploaded on moodle
Optional:
in italian: Tosi Baggio, Lineamenti di diritto tributario internazionale, Cedam, latest edition
in english: en S. Avi-Yonah, Advanced Introduction to International Tax Law, Elgar, latest edition

The final exam is written and consists in essay questions and multiple choice questions.

Frontal lessons (30 hours) with slides

English

written