INTERNATIONAL TAXATION LAW
Academic year and teacher
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- Versione italiana
- Academic year
- 2022/2023
- 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 adviser 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.
International tax planning and international tax avoidance.
In 2022 academic year some classes will be held together with Professor Lyne Latulippe (University of Sherbrooke) and Professor Georges Cavalier (University of Lyon) who will be visiting Ferrrara. 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.
Google Classroom platform (learning environment) will be intensively used in order to improve didactic, the teaching experience and the quality assessment. Learning assessment procedures
- The final exam will be oral, in English language or Italian depending on the decision by the student.
As an alternative to the classic exam, the students may take a (proactive) part to an international seminar scheduled at the University of Heidelberg in the next spring (2022). Only 8 students will be allowed to this alternative possibility. Further info shall be given at the beginning of the course. Reference texts
- Marco Greggi, International tax law, Ferrara, 2023, (to be published soon).
