International Taxation Law - 6 crediti

Programma

The course will be divided into two parts. The first will address the
main theoretical aspects of international taxation, including the
legitimation to tax by a sovereign State, the (possible)
self-restraint in the exercise of this power in order to prevent
international double taxation, the source and residence rules
applicable to cross-border situations. The second part shall  be
focused on the OECD and UN Model Conventions. These will be analysed
following an “article-by-article” approach, with major emphasis being
attributed to specific provisions, including those relating to the
concept of permanent establishment, the residence (and domicile) for
tax purposes and the notion of passive income. In this respect, the
course shall also deal with the ways and means to prevent double
taxation, including the use of tax credit or the exemption mechanism.
Eventually, very basic tax planning schemes shall be introduced to the
students, using the Italian legal system as a benchmark to assess
their feasibility and the possible advantages determined by their
actual implementation. This will lead to the addressing of tax
avoidance and evasion issues together with the principle of “abuse of
law” which is extensively used by the Italian and European judiciary
to solve the most intricate cases of tax avoidance.

Modalità d'esame


The exams shall be oral and based essentially on the topics covered
during the lessons, for those who attended them.

For students who didn't attend or who prefer to study on handbooks and
paper materials the exam shall be based on


R. Avi-Yonah, International Tax as International law, Cambridge
University Press, 2007

OECD, OECD Model Convention on Income and Capital, 2012


For Italian students, alternatively,

L. Tosi - R. Baggio, Lineamenti di diritto tributario internazionale,
CEDAM, Padova 2011 (o versioni successive)

OCSE, Modello di convenzione OCSE contro le doppie imposizioni, 2012


Materiale didattico


Materials shall be distributed during the lessons to the attending students