ID:
65076-ENG
Dettaglio:
SSD: Tax Law
Duration: 54
CFU: 9
Located in:
BERGAMO
Url:
ACCOUNTING, GOVERNANCE AND SUSTAINABILITY - 179-R-EN/Accounting for International Business Year: 1
Year:
2025
The course aims at providing the basic elements of International and European Union Tax Law (direct taxation). At the end of the course, the student should be able to analyze many international transactions and to apply them the correct tax treatment. In this sense, the object is to provide students with the method to solve the overlapping among sources of law from different tax orders
Tax Law
For Erasmus students a special introduction to Tax Law (in light of their own tax system) will be arranged.
Lectures with the direct involvement of students. With regard to the EU Tax Law section, the principles and the rules will be deducted from the European Court of Justice cases
Written examination of three hours.
The written examination concerns a legal opinion.
The student will be provided with a case and he/she should write and justify the different solutions.
The case involves three different issues. The answer to each point is ranked 10/30.
All material is allowed
A. International Tax Law:
Basis and Sources of International tax law; Source vs. residence taxation; Double taxation and the relief of double taxation; Basic structure and contents of the OECD Model Convention on income and capital; International tax evasion and avoidance; BEPS Actions.
B. EU Tax Law:
Sources of EU Tax Law; Fiscal harmonization; Impact of the fundamental freedoms and the prohibition of State aids on domestic direct taxation; The Directives on direct taxation