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 will focus 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.

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;
-Controls and exchange of information in tax matters between Countries;

G. Falsitta, Manuale di diritto tributario - Parte generale, Cedam, Padova, latest edition.
G. Falsitta, Manuale di diritto tributario - Parte speciale: il sistema delle imposte in Italia, Cedam, Padova, latest edition.

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

The exam consists in a written text with 8 multiple choice and 2 open questions.
The exam evaluation will be the following:
- multiple choice: starting with 26/30, -2 points for each wrong or blank answer;
- open question: a score from -2 to +2.
During the written exam it is not allowed to use books, tax codes, notes or electronic media.

Lessons and seminars.

Italian

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.

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