TAX LAW AND FUNDAMENTALS OF INTERNATIONAL FISCAL PLANNING
Learning outcomes of the course unit
The course aims to make students achieve:
- knowledge and understanding skills:
the student must demonstrate that he has acquired a basic knowledge of the tax system, with particular regard to the taxation of income and of the procedures and of the application of the taxes, and an ability to understand the general principles underlying the institutions;
- autonomy of judgment:
the student must demonstrate the ability to interpret and read systematically the legal rules and autonomous ability to identify the rationale underlying each rule;
- communication skills:
the student must demonstrate that he is able to express the concepts acquired with argumentative coherence, systematic rigor and language properties;
- ability to learn:
the student must demonstrate to know how to reconstruct the main institutes of tax law, substantive and procedural, applying the reference regulatory framework.
Course contents summary
The course aims to provide a general overview of the main taxes covered by our tax system (income tax, VAT, IRAP), with particular regard to the discipline of corporate taxation with reference to domestic law and the analysis of international profiles and involving the community.
The goal is to provide the basis for international tax planning with an emphasis on practical application of international tax law to income flows, the relationships between structures, and the dynamics tax group.
- The sources of the domestic tax law;
- The concept of tax and its partitions;
- The constitutional principles and the Statute of the taxpayer;
- Condition, taxable subjects and IRPEF tax base;
- The individual categories of income;
- Corporate income tax (/IRES): requirements, taxable subjects, determination of the tax base;
- General principles for the determination of business income;
- Positive and negative components of income: convergences and divergences between civil and tax assessments;
- The impact of IAS on the rules for determining the taxable business income;
- The tax transparency;
- The national consolidation: general aspects and scope of consolidation. Notes to the consolidated worldwide;
- Extraordinary transactions (mergers, divisions, transfers) and elusive issues;
- The cross-border restructuring transactions;
- A subjective, objective
- The OECD model convention for the elimination of double taxation;
- The residence of individuals and societies;
- The taxation of non-residents;
- The concept of a permanent establishment (income and VAT);
- The regulation of transfer pricing;
- Dividends, royalties and capital gains;
- Income from employment and self-employment;
- The concept of tax avoidance in domestic and international law;
- International tax avoidance and tax havens.
- The companies: holdings, trading, and financial;
- The CFC;
- The trust: overview
- FALSITTA, MANUALE DI DIRITTO TRIBUTARIO, PARTE SPECIALE, CEDAM., ULT. ED., Capp. II (sez. da I a VII); III (sez. da I a III), IV, VI;
- BEGHIN, DIRITTO TRIBUTARIO, CEDAM, ULT. ED.
For the exercises it is advisable to consult the following text:
- DEL FEDERICO, ESERCIZI,CASI E MATERIALI, GIAPPICHELLI, ULT.ED.
For the part of international taxation:
- SACCHETTO, A CURA DI, PRINCIPI DI DIRITTO TRIBUTARIO EUROPEO E INTERNAZIONALE, GIAPPICHELLI
o in alternativa:
- TOSI - BAGGIO, LINEAMENTI DI DIRITTO TRIBUTARIO INTERNAZIONALE, CEDAM, Capp. I, II, III, V;
o in alternativa:
- TARIGO, DIRITTO INTERNAZIONALE TRIBUTARIO, GIAPPICHELLI, ULT.ED.
o in alternativa
- PISTONE, DIRITTO INTERNAZIONALE TRIBUTARIO, GIAPPICHELLI, ULT.ED.
The study of the rules must be done with the use, as an alternative, of one of the following gathered regulations:
- BEGHIN – SCHIAVOLIN, Codice Tributario, GIUFFRE’, Milano, ult. ed;
- LOGOZZO, Codice Tributario, PACINI GIURIDICA, ult. ed.;
- CARINCI, Codice ragionato breve per lo studio del diritto tributario, GIAPPICHELLI, ult. ed.;
- BEGHIN, IL REDDITO D’IMPRESA, GIAPPICHELLI, ULT. ED.
- STEVANATO, FONDAMENTI DI DIRITTO TRIBUTARIO, LE MONNIER, ULT.ED.;
Frontal lessons, , theoretical and practical, tutorials and seminars.
Assessment methods and criteria
Written examination. Applications are evaluated as a whole, ensuring the knowledge, the ability to apply the knowledge, the ability to communicate with technical language appropriate, their independence of judgment and the ability to learn. Even the eventual oral supplementation will be evaluated on the basis of the aforementioned criteria. For each of the five criteria are awarded up to a maximum of 10 points, the sum of which gives the final grade. The exam consists of three open questions that can also contain simple exercises related to the descriptive part of the assigned question.
Since the maximum mark attributed to each question is 10/30 to reach the sufficiency it is necessary to have answered at least two questions. There are no intermediate tests or tests reserved for attending students.
As for the achievement of the honors, this will be attributed when, in addition to a complete knowledge of the topics proposed in the examination, the candidate demonstrates the ability to make connections and objective assessments.
It is not possible to bring any electronic support except for a calculator and any educational material including codes and legal texts.
The results will be announced through the ESSE3 channel
In the web site of the teacher are available other materials for close examinations.