INTERNATIONAL TAX LAW
Learning outcomes of the course unit
The knowledge of the main issues of the EU tax law. In addition, the purpose is to investigate about the topics relating to the double taxation and the OECD model convention.
Course contents summary
The EU tax law will be analysed in depth, in particular with reference to the V.A.T. and other international tax law topics.
V. Uckmar – G. Corasaniti – P. De Capitani di Vimercate – C. Corrado Oliva, Manuale di Diritto Tributario Internazionale, Cedam, Padova, 2012, Introduction (from p. XXI to p. XXXII), chapters 1 (sections I - II – III; from p. 3 to p. 43), 2 (introduction and section I, from p. 45 to p. 70), 3 (sections I – II – III; from p. 123 to p. 226), 5 (sections I – II; from p. 399 to p. 426).
All the program will be analysed during the lessons. Some seminars about the ECJ and ECHR case-law will be organized.
Assessment methods and criteria
The examination will be oral. Three questions will be made about the overall programme.