Language of teaching
English
Contents
The course is composed by two parts. The first one is addressed to some of the fundamental concepts in international income taxation and will be essentially focused on the main issues of tax treaties (e.g. residence, permanent establishment, group taxation, cross-border flows of income) and EU tax law. The second part of the course is dedicated to some of the most controversial issues in the current international taxation debate (e.g. tax challenges arising from the digitalization of the economy, OECD/G20 BEPS project, Pillar One and Pillar Two).
Reference texts
Students will be provided during courses with reading materials (slides, articles, case studies).
Learning objectives
The principal aim of the course is to provide students with an overview of the fundamental issues governing international income taxation and to allow them to be aware of the challenges the subject is facing in the current context.
Prerequisites
Propaedeutical course: “Diritto tributario” and “Diritto dell’Unione europea”
Teaching methods
The course develops through traditional classroom lessons and discussion of case studies, in order to provide students with an overview of real-life situations where international tax issues may arise.
Methods of verifying learning
The examination will take place in written form.