Learning objectives

This course is included the learning area on Internationalization of the markets. It aims to provide the student with the theoretical basis and the essential practical concepts to understand international tax law; in particular, the internal regulation of cross-border relationships, European tax law, the regulatory frameworks set forth by International agreements for the avoidance of double taxation in the light of transnational trade relations.
The acquired knowledge will be subject to assessments with the intent of encouraging students to develop analytical and critical skills, such as independent ability to analyse and designing international tax planning schemes.
At the end of the course students will have acquired the competence to independently and critically judge and comprehensively discuss the main topics of the teaching course.
Students will also acquire the ability to face and solve practical problems typical of the professional context in which they will operate, thus orienting their competence to the goal of contractual compliance and to the prevention of the judicial conflicts. Students will also be able to verify the practical and applicative consequences of the theoretical and regulatory framework and to set, in written and oral form (and also through group work, written exercises and the method of Problem Based Solving - PBS), the solution to concrete issues, using the appropriate and specific disciplinary vocabulary, adopting the correct lines of reasoning and argumentation, and formulating autonomous judgments. The teaching method used is functional to the continuous learning and updating of acquired knowledge.

Prerequisites and basic notions

No specific prior expertise is required

Program

The program will be divided into 2 parts. In the first part of the course the following topics will be dealt with: A) SOURCES: 1. The fundamental concepts of international tax law; 2. The sources of international tax law; B) BUSINESS INCOME IN RELATIONS WITH ABROAD 1. The credit for taxes paid abroad 2. The permanent establishment 3. The transfer pricing 4. The CFC regime 5. The branch exemption 6. The transfer of residence outgoing and incoming tax 7. Hybrid misalignments 8. Preventive agreements of multinational companies The following topics will be dealt with in the second part of the course A) EUROPEAN TAXATION 1. Negative harmonization through direct taxation directives 2 The ATAD Directive B) INTERNATIONAL TAXATION 1. The connecting factors and international double taxation 2. The conventions against double taxation

Bibliography

Didactic methods

The course lasts 36 hours (6 CFU) and will be held mainly in Italian with the support of previously indicated slides and study materials (eg legislation and jurisprudence of the European Union). The course will be partly in the presence (maximum 5 credits, 30 hours) and partly at a distance (with the invitation of speakers from other universities) (at least 1 credits, 6 hours). Students will also be invited to conduct independent research on selected topics (including the fight against international tax evasion and the taxation of the digital economy) following flipped learning and group-based learning methodologies.

Learning assessment procedures

The exam will be held in oral form. The aim is to evaluate the learning of the basic legal notions of the discipline, their ability to use an appropriate technical-legal language, to connect the different legal institutions as well as to understand their rationale.

Evaluation criteria

In evaluating the tests, the following three criteria will be taken into account: 1) knowledge of the legislation; 2) the effective understanding of the notions, general principles and rationale of the institutes 3) the use of correct legal terminology. For those attending, the degree of participation of the student during the lessons and research conducted individually or in groups will also be taken into account

Exam language

italiano