The course illustrates the main aspects of global taxation, a topic that is assuming primary importance in the choices of economic operators and in the relationships among States.
The matter relates to the study of international double taxation of income and precisely the causes of its setup and how to eliminate or mitigate its impact. For this purpose, the objects of study are the international conventions preventing double taxation of income and assets, stipulated by Italy with most of the industrialized countries (and not), with particular reference to the Conventional Model preventing double taxation elaborated by the OECD and its official.
he course aims to provide students with the necessary tools to navigate the complex system of international tax discipline, providing basic notions of specific utility for those who intend to deepen their studies and activities in tax or international matters. *
Admittance to the course only after successful completion of the exam in public finance law. The two courses can also be taken in the same semester and the examination held in the same session.
The course will be held by combining lectures and presentations of practical cases about which discussion among the attending students will be encouraged. Each student may be given a research on a specific topic, with the support of the Professor, in such a way that the results of the research may, at the student’s choice, be the subject of the exam.
The course illustrates the main limits that the sovereignty of States encounters in the standardization of tax cases having elements of transnationality.
The first part of the course will examine the constraints imposed by national and conventional law. It will examine, inter alia, the territorial linkage criteria laid down by national law, as well as the essential elements of double taxation conventions and programs to fight international tax elusion.
The second part of the course will examine the constraints arising from Italy’s membership in the European Union and will analyze, in particular, the discipline of customs duties.
During the course, students will be given the opportunity to participate in the international study group "The integration process of Ukraine into the European Union". On this occasion, students attending the course will be able to exchange thoughts and reflections, in English, with Ukrainian students from Taras Shevchenko University and the Mohyla Academy in Kyiv about European taxation and taxpayers' rights within the framework of the European Union. Students will be able to hear Ukrainian students and professors about how the same subject matters (e.g. customs duties, consumption taxes, due process of law, abuse of the law, etc.) are tackled in the Ukrainian system. They will also carry out an experimental debate on how Ukrainian legislation should be amended to fully comply with European law, with a prospect of full integration into the EU context.
For attending students the exam will focus on what is illustrated during the lessons and, in particular, on the discussion of the research and in-depth analysis carried out by the student during the course.
For non-attending students, we recommend the study of one of the following manuals: P. Pistone, Diritto tributario internazionale, latest issue., First and Third parts; P. Pistone, Diritto tributario europeo, latest edition, First and Second parts; F. Vismara, Corso di diritto doganale, latest issue.
Ricevimento: The reception of the students will take place after the lessons. It is advisable to arrange in advance an appointment with the teacher by email. It is possible to set the reception at other times, subject to agreement with the teacher.
FRANCESCO FARRI (President)
DAVIDE EMONE
ALBERTO MARCHESELLI (President Substitute)
MATTEO DEMETRI (Substitute)
FRANCESCA SOLARI (Substitute)
Lessons will take place in the second semester.
For attending students, the exam will entail a discussion of the research and in-depth analyses carried out during the course.
Particular care will be taken to ascertain: a) the completeness of the notions learned; b) the critical and logical processing capacity of the notions learned; c) the terminological rigor and the secure dominion of legal technical language.
Professor remains available for any further information and clarification.
