LABOUR TAXATION IN A COMPARATIVE AND TRASNATIONAL PERSPECTIVE

The purpose of the course is to provide the students with a detailed analysis of the taxation law regarding the taxation of the incomes coming from employment, equivalent incomes and incomes from self-employment. In a comparative perpective the teaching focuses on applicable tax regulations in different EU and extra-EU Countries, selected also upon ongoing relocation processes.
The course contents concern also the Country of tax residence and the treaties to avoid the double taxation regarding the employment incomes sourcing abroad; internal and international instruments for tax assessment and exchange of information in tax matters between Countries for the repression of tax evasion.

1. Knowledge and understanding:
- to know the rules related to the taxation of incomes coming from employment, equivalent incomes and incomes from self-employment also in a transnational perspective.
2. Ability to apply knowledge and understanding:
- know how to solve problems of interpretation of the provisions;
- know how to apply the rules to specific cases related to labour taxation also in relation with companies relocation processes.
3. Ability to judge:
- to be able to critically assess the ratio and function of the regulatory provisions;
- know how to identify the most correct and efficient choices regarding International labour taxation system.
4. Communication skills
- ability to express notions in a clear way and with a proper language.
5. Learning skills
- ability to internalize, rework and apply notions faced during lessons and individual study sessions.

Tax law.

-Taxation in Italy on income from employment;
-Taxation in Italy on income equivalent to employment;
-Taxation in Italy on income from self-employment;
-The employer as withholding agent for the income from employment and related declarative obligations;
-Employee and self-employed tax residence;
-Double taxation conventions;
-The tax regime regarding the income from employment and self-employment in different EU and extra-EU Countries;
-Inspections and exchange of information in tax matters between Countries.

M. INTERDONATO, Lezioni sull'IRPEF, Cacucci Editore, Bari, latest ed.

Codice tributario updated.

Papers from the lesson, prepared by the teacher on various topics.

The exam consists of a written test and an optional oral examination.
The written test will be held in person and will be divided into 10 multiple choice questions and an open question to reach a final grade of 28/30.
Marking criteria:
- for multiple choice questions: starting from 26, -1 point for the first and second wrong or blank answer, followed by - 2 points for each wrong or blank answer;
- the open question is evaluated from +2 to -2 points.
Students who obtain a grade equal to or greater than 26 in the written test will be able to take a supplementary oral test in person.
The use of tax codes, books, notes and electronic media is not allowed during the test.

Procedures for online examinations (only in cases provided for by the University):
The written test will be carried out on the Moodle platform with Safe Exam Browser (SEB) and will consist of 11 multiple choice questions.
The assessment will be as follows: -1 point for the first and second wrong or blank answer, - 2 points for each wrong or blank answer to follow.
Duration: 18 minutes.
Students who get a mark of 26 or higher in the written test will have to take an additional oral test on the Google Meet/Zoom platform.

written and oral

The instructor is responsible for ensuring the authenticity and originality of all examinations and coursework. In cases of suspected academic misconduct, an additional on-site assessment may be required during the exams, which may differ from the standard format.

The written test without any mistake allows the candidate to obtain a maximum score of 28.

Passing the written test without any mistake will result in an additional oral test if the candidate wants to gain a higher score.

Scores in the 28-30L range will be assigned in the presence of:

- very good knowledge and ability to apply understanding in reference to the course program;
- very good ability to apply knowledge by formulating independent judgments;
- very good ability to understand the text of the open question and to answer thoroughly and briefly;
- very good communication skills, especially in relation to the use of specific language that pertains to the course program.

Honors will be awarded in the presence of: excellent knowledge and applied understanding regarding the exam program, excellent judgment and communication.

Scores in the 26-27 range will be assigned in the presence of:

- good knowledge and ability to apply understanding in reference to the course program;
- good ability to apply knowledge by formulating independent judgments;
- good ability to understand the text of the open question and to answer thoroughly and briefly;
- good communication skills, especially in relation to the use of specific language that pertains to the course program.

Scores in the 24-25 range will be assigned in the presence of:

- fair knowledge and ability to apply understanding in reference to the course program;
- fair ability to apply knowledge by formulating independent judgments;
- fair ability to understand the text of the open question and to answer thoroughly and briefly.

Scores in the 18-23 range will be assigned in the presence of:

- sufficient/limited knowledge and ability to apply understanding in reference to the course program;
- sufficient/limited ability to apply knowledge by formulating independent judgments;
- sufficient/limited ability to understand the text of the open question and to answer thoroughly and briefly.

Lessons and seminars.

Accessibility, Disability and Inclusion
Accommodation and support services for students with disabilities and students with specific learning impairments

Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support services and accommodation available to students with disabilities. This includes students with mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.