INTERNATIONAL TAX LAW

As part of the “Global Development and Entrepreneurship” master’s degree course, aimed at training experts in the analysis of global development, with particular reference to the role of entrepreneurship, as a vehicle for growth in the economic, legal, cultural and social fields, the course “International Tax Law” aims to provide students with the knowledge tools essential to develop a correct international tax planning, aimed at favoring, in increasingly interdependent markets and jurisdictions, the rules of healthy competition and tax compliance.

At the end of the course, students will have acquired a systematic approach to international tax law, with regard to the comparative study of the main tax systems, to international conventions and to European tax law, as well to the role of international organizations. Particular attention will be driven to the provision provided in the UN and the OECD models of conventions against double taxation, to the measures to combat international tax avoidance and fraud, as well as to the field of mutual agreement procedures and judicial assistance.
In this context, the course will make extensive use of "case studies", aimed at encouraging the development of students' analytical and in-depth skills.

The minimum curricular requirements for access to the GDE Master's Degree Program provided for by art. 5 of the Didactic Regulations for the Academic Year 2021 - 22 (possession of at least a three-year degree; knowledge, as to the legal disciplines, of Commercial Law, Law of Economics, International Law, Tax Law), satisfy the conditions for a serene and effective course attendance.

1. The fundamental principles of international taxation.

2. The main national instruments of taxation: personal income tax; corporate tax; taxes on consumption or business. The factors of taxation: the tax base, the rate, the anti-avoidance regulations. The issue of tax havens.

3. The concept of residence for tax purposes.

4. The Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income: the UN and OECD Model double taxation conventions. The role of WTO in determining the rules on direct taxation.

5. The permanent establishment.

6. Transfer pricing

7. The Controlled Foreign Companies

8. The taxation of dividends, interests and royalties.

9. Tax challenges arising from the digitalization of the Economy. Global Anti-Base Erosion Model Rules.

10. The OECD – G20 action on BEPS (Based Erosion and Profit Shifting).

11. International cooperation on taxation; information exchange, mutual administrative and judicial assistance in tax matters.

12. VAT, GST, Excise duties: how they work. Missing Traders Intra Community (MTIC) and the VAT carousel fraud: economic impact and policy issues.

• Reuven S. Avi-Yonah, Advanced Introduction to International Tax Law, Edward Elgar Publishing, (2019);

• Roberto Baggio, Loris Tosi, Lineamenti di diritto tributario internazionale, Cedam Padova (2018);

• Claudio Di Gregorio, Giovanni Mainolfi, Gaetano Scazzeri, L’imposta sulle società nell’Unione europea, Il Sole 24 Ore Milano (2005);

• Claudio Di Gregorio, Giovanni Mainolfi, Guido Rispoli, Confisca per equivalente e frode fiscale, Giuffrè Milano (2011).

The slides of each lesson and the pertinent documents, constituting in-depth didactic material, will be provided to the students, from time to time, in pdf format, through the insertion on the dedicated Moodle platform.

The final exam will be held in a written form and will consist of a questionnaire of 30 multiple choices or “open-ended questions.
The exam may be held in an oral form as well, on the request of the single students.

Frontal lessons (30 hours)

English

Teaching language: English.

Exams: written or oral, depending on the request of the student.

written

This subject deals with topics related to the macro-area "International cooperation" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development