INTERNATIONAL TAX LAW
- Overview
- Assessment methods
- Learning objectives
- Contents
- Delivery method
- Teaching methods
- Contacts/Info
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The exam will be oral.
The student will be evaluated on the basis of the answers given to questions concerning the topics of the course formulated at the discretion of the teacher.
Graduation grid of the vote:
18-23: preparation and analysis skills sufficient but related to a limited number of topics addressed in the course, using a language that is overall correct;
24-27: preparation technically adequate but with some limits compared to the topics covered, good analytical skills, even if not particularly articulated, expressed in a correct language;
28-30: excellent knowledge of a large number of topics addressed in the course, good analytical and critical skills, mastery of specific terminology;
30L: excellent and very thorough and exhaustive knowledge of the topics covered in the course, capacity for critical analysis and connection, mastery of specific terminology.
The course aims to provide the student with an adequate knowledge of the fundamental institutions of international and European tax, having regard in particular to the main international tax treaties, the tax rules of the European treaties and related internal rules.
- International tax law and European tax law
- International treaties against double taxation
- Relevant European principles on taxation, primary legislation and secondary legislation
- International tax cooperation
Internal rules on income tax and combating international tax avoidance and evasion
- European framework for VAT
The lessons will take place in person.
The reception will take place by appointment with the teacher, to be agreed by e-mail.