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.