INTERNATIONAL TAXATION LAW
Academic year and teacher
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- Versione italiana
- Academic year
- 2017/2018
- Teacher
- MARCO GREGGI
- Credits
- 6
- Didactic period
- Secondo Semestre
- SSD
- IUS/12
Training objectives
- The goal of the course is to provide the basic concepts of international tax law considering also the domestic discipline, the double taxation conventions and the most relevant institutes of international tax law.
Key notions will be addressed during lessons including international tax planning, tax base erosion, tax heaven, transfer pricing, source and residence state.
The course is also aimed at familiarizing the students with the application of VAT to cross border operations and the essentials of customs law.
The study of the discipline will be integrated with the analysis of the most relevant case law of national courts and of the international justices (mainly the ECJ) in order to provide a comparative vision of the most relevant issues of international taxation law.
Main ability acquired: Once the student has successfully attended the classes he should be capable of understanding tax risks and opportunities of cross border investments, being able to operate as a tax and legal advisor in tax-related situations Prerequisites
- No prerequisite is needed to attend classes and take the exam.
Course programme
- Residence and territoriality: the issue of apportioning taxing power between states.
Source state and residence state
The role of the double taxation conventions
The OECD Model COnvention
The Commentary to the OECD Model convention
Tax Havens
Transfer pricing and the arm’s length principle in business transactions
The BEPS action plan by the OECD
The European VAT
Essential of Customs law: import and export of goods, application of customs fees Didactic methods
- The course shall be based on lessons for at least 40 hours and by integrative seminars (elective) dedicated to specific arguments currently debated or that arose the interest of the literature recently. Seminars will be presented in academic year 2016-2017 by Professor Michael Livingston, University of Philadelphia (Rutgers).
Google Classroom platform (learning environment) will be intensively used in order to improve didactic, the teaching experience and the quality assessment. Every student registered at the University of Ferrara may have access to the platform using userid and password attributed for the access to the official mail student.unife.it and connecting the PC to the website https://classroom.google.com. At the beginning of the course an access code shall be given to the students to access the webpage dedicated to taxation law. In any case, studnets are encouraged to familiarize with the platform https://support.google.com/edu/classroom/answer/6020279?hl=en.
Students with specific difficulties with the PC usage (or that are unable to understand the services provided by the platform) will be assisted by tutors in one day established at the beginning of the course. Learning assessment procedures
- The final exam will be oral, in English language or Italian depending on the decision by the student.
Special examination procedures will be granted to students who actively and dynamically attend attend classes live or on classroom and the successfully answer to periodical questions (partial exams or “in itinere” exams).
No special examination procedure will be granted to students who join the course after two weeks from its beginning. Reference texts
- R. Baggio - L. Tosi, Lineamenti di diritto tributario internazionale, CEDAM, 2016.
The students who want to take the Exam in English may use
R. Avi-Yonah, International tax as International law, Cambridge University Press.
Attending classes is highly recommended considering that the students may prepare the final exams on the basis of the notes taken during them.
Suggested readings include: "Traditional and Alternative Routes to European Tax Integration", by D.Weber, 2010 IBFD.
