The International Tax Law course is aimed at providing the student a knowledge on the theoretical and practical issues concerning tax claims related to taxable facts linked with more jurisdictions. The course will analyse the methods for avoiding international double taxation, the influence of EU law on taxation, the cooperation between tax authorities in the assessment and collection of taxes abroad, and taxpayer’s fundamental rights protection.
R.Cordeiro Guerra (a cura di), Diritto Tributario Internazionale. Istituzioni, CEDAM, Padova, 2012, chapters I-XI
Prerequisites
It is preferable to have already passed Tax Law
Teaching Methods
Front lessons: 40 hours
Type of Assessment
Oral examination
Course program
The course faces, in particular:
- the notions of international tax law and tax international law;
- the cross-border tax situations;
- the limits to ultraterritorial taxing power;
- the sources of international tax law and the influence of EU law;
- the international double taxation;
- the methods for avoiding double taxation: exemption and tax credit;
- the analysis of OECD Model Tax Convention;
- the forms of international tax co-operation in assessing and collecting foreign tax claims;
- the national provisions concerning taxation in Italy of foreign sourced income and of Italian sourced income produced by non resident taxpayers.