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International Law and Taxation - Modulo International Law and Taxation

Oggetto:

International Law and Taxation - Modulo International Law and Taxation

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Academic year 2020/2021

Course ID
MAN0299A
Teacher
Mario Grandinetti (Lecturer)
Degree course
BUSINESS ADMINISTRATION - Curriculum: Business Management and International Marketing
BUSINESS ADMINISTRATION - Curriculum: Finance and Accounting
Year
1st year
Type
Distinctive
Credits/Recognition
5
Course disciplinary sector (SSD)
IUS/12 - diritto tributario
Delivery
Formal authority
Language
English
Attendance
Obligatory
Type of examination
Written
Type of learning unit
modulo
Modular course
International Law and Taxation - Integraded course (MAN0299)
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Sommario del corso

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Course objectives

The course has the purpose of providing the students the main tools to understand the general aspects and problems on international tax law, including e.g. issues on double taxation and double non-taxation; the role of multinationals enterprises within the international tax system; transfer pricing; issues on international tax avoidance and tax evasion and the role of exchange of information, among others important international tax law issues. 

Il corso si propone di fornire agli studenti i principali strumenti per comprendere gli aspetti generali e i problemi relativi alla normativa fiscale internazionale, tra cui ad esempio le questioni relative alla doppia imposizione e alla doppia non imposizione; il ruolo delle imprese multinazionali nel sistema fiscale internazionale; i prezzi di trasferimento; le questioni relative all’elusione fiscale e all’evasione fiscale internazionali e al ruolo dello scambio di informazioni, tra le altre importanti questioni di diritto tributario internazionale.

 

 

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Results of learning outcomes

The course should prepare the students with the necessary tools to develop a critical approach on the current international tax law developments, using as starting point the study of the OECD Model Tax Convention as well as some basic notions of European Tax Law.

Il corso dovrebbe offrire agli studenti gli strumenti necessari per sviluppare un approccio critico sugli attuali sviluppi del diritto tributario internazionale, utilizzando come punto di partenza lo studio del Modello di Convenzione fiscale dell’OCSE e alcune nozioni di base del Diritto tributario europeo.

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Program

Program

  • Introduction: International Tax Law
  • The Organization for Economic Co-operation and Development (OECD) and the role of the OECD Model Tax Convention
  • General aspects on the OECD Model Tax Convention:
    • Persons and taxes covered
    • Residents for tax treaty purposes
    • Residence v. Source
    • The interaction between tax treaty law and domestic tax law
  • Specific provisions of the OECD Model Tax Convention:
    • Interest
    • Dividends
    • Royalties
    • Capital Gains
    • Other income
    • Business Profits and the concept of Permanent Establishment (PE)
  • Double Taxation (and Double Non-Taxation)
    • Credit method
    • Exemption method  
  • International Tax Evasion, Tax Avoidance and Exchange of Information
    • Tax Evasion and Tax Avoidance as a global issue
    • The OECD Model Tax Convention and Exchange of Information
      • Types of Exchange of Information
      • Fishing Expeditions
      • Case Law (e.g. Julius Baercase -Switzerland)
    • National attempts on exchange of information, e.g. FATCA in the U.S./Intergovernmental Agreements (IGAs).
  • Taxation of Multinationals and other International Tax Law Issues:
    • Transfer pricing
    • International Tax Planning
    • Base Erosion and Profit Shifting (BEPS) and other current international tax developments
  • Basic notions on European Tax Law
    • Fundamental Freedoms
    • EU Directives concerning International Tax Law Issues
      • Interest and Royalty Directive (I&R)
      • Parent-Subsidiary Directive (PSD)
      • Anti-Tax Avoidance Directive (ATAD) I and II
    • Case Law of the CJEU

  • Introduzione: il Diritto Tributario Internazionale
  • L’Organizzazione per la Cooperazione e lo Sviluppo Economico (OCSE) e il ruolo del Modello di Convenzione fiscale OCSE
  • Aspetti generali del Modello di Convenzione OCSE:
    • Soggetti e imposte coperte
    • I residenti ai fini della Convenzione fiscale
    • Residenza v. Fonte
    • L’interazione tra la Convenzione e la normativa fiscale nazionale
  • Disposizioni specifiche del Modello di Convenzione OCSE:
    • Interessi
    • Dividendi
    • Royalties
    • Plusvalenze
    • Altri redditi
    • Utili di impresa e il concetto di Stabile Organizzazione
  • Doppia Tassazione (e Doppia Non-Tassazione)
    • Metodo del Credito d'Imposta
    • Metodo dell’Esenzione
  • Evasione fiscale internazionale, Elusione Fiscale e Scambio di informazioni
    • Evasione Fiscale ed Elusione Fiscale come tema di portata generale
    • Il Modello di Convenzione OCSE e lo Scambio di Informazioni
    • Gli interventi nazionali sullo scambio di informazioni, ad es. FATCA negli Stati Uniti / Accordi intergovernativi (IGAs).
  • Tassazione dei gruppi multinazionali 
    • Prezzi di Trasferimento
    • Pianificazione fiscale internazionale
    • Base Erosion and Profit Shifting (BEPS) e altri attuali sviluppi fiscali internazionali
  • Nozioni di base sul Diritto Tributario Europeo
    • Direttiva su Interessi e Royalty (I&R)
    • Direttiva sulle società madri e figlie (PSD)
    • Direttiva Anti-Elusione (ATAD) I e II
    • Libertà fondamentali
    • Direttive dell’UE in materia di Diritto Tributario Internazionale
    • Casi giurisprudenziali della Corte di Giustizia dell’UE
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Course delivery

The course is a 100% face-to-face course, which requires the assistance of students and their participation with questions and opinions during the class. 

Lezioni frontali in aula, con l'intervento degli studenti con lavori di gruppo e presentazioni.

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Learning assessment methods

The course will require the elaboration of a short essay (5-10 pages) and a presentation of 15 minutes about an international tax law topic, followed by a discussion. Accordingly, the course will have a final written exam, which shall be divided in theoretical and practical questions.

 Il corso richiederà l’elaborazione di un breve saggio (5-10 pagine) e una presentazione di 15 minuti su un argomento di diritto tributario internazionale, seguito da una discussione. Di conseguenza, il corso sarà caratterizzato da una prova scritta finale suddivisa in domande teoriche e pratiche.

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Support activities

Supporting activities might be arranged and will be informed to the students during the course.

Esercitazioni e discussioni di casi in aula

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Suggested readings and bibliography

Minimum materials required:

  • OECD Model Tax Convention 2017 and its Commentaries.
  • Michael Lang, Introduction to the Law of Double Taxation Conventions, 2nd, Linde, Vienna, 2013.
  • Michael Lang et al., Introduction to European Tax Law on Direct Taxation 4th, Linde, Vienna, 2015.

NOTE: The text of the OECD Model Tax Convention and its commentaries can be downloaded for free at www.oecd.org. The books from M. Lang should be available at the library of the School of Management and Economics.

Additional Supporting Materials:

 Books

  • Klaus Vogel on Double Taxation Conventions, Vol. 1 and Vol. 2, 4th (Eds. Ekkehart Reimer and Alexander Rust), Kluwer Law International, Alphen aan den Rijn, 2015.
  • Terra and P. Wattel, European Tax Law, Kluwer Law International, Alphen aan den rijn, the Netherlands, 2012.

 NOTE: The use of these books is not mandatory, although it might help those students willing to go deeper in the topics treated during the course. The books should be available at the library of the Department of Management and Economics.

 Academic papers

  • Ault H., Some Reflections on the OECD and the Sources of International Tax Principles, 70 Tax Notes Int'l 12 (2013).
  • Avery Jones J., Avoiding Double Taxation: Credit versus Exemption The Origins, 66 Bull. Taxn. 2 (2012), Journals IBFD.
  • Avi-Yonah R., The International Tax Regime: A Centennial Reconsideration, University of Michigan Public Law Research Paper No. 462 (2015).
  • Dagan T., The Tax Treaty Myth, 32 N.Y.U. J. Int'l L. Pol. 939 (2000).
  • Navarro A., Parada L. and Schwarz P., The Proposal for an EU Anti-avoidance Directive: Some Preliminary Thoughts, 25 EC Tax Rev. 3 (2016).
  • Parada L., Intergovernmental Agreements and the Implementation of FATCA in Europe, 7 World Tax Journal 2 (2015), Journals IBFD.
  • Parada L., Lessons Learned From the Swiss Julius Baer case, 74 Tax Notes Int'l 13 (2014).
  • Ring D., One Nation Among Many: Policy Implications of Cross-Border Tax Arbitrage, 44 Boston College Law Review 1 (2002).
  • Roin J., Taxation Without Coordination, 31 The Journal of Legal Studies 1, Part 2 (2002).
  • Rosembuj T., International Tax Arbitrage, 39 Intertax 4 (2011).
  • Rosenbloom H. D., Cross-Border Arbitrage: The Good, The Bad and the Ugly, Taxes-The Tax Magazine, Vol. 85 (2007).
  • Ting A., iTax-Apple's International Tax Structure and the Double Non-Taxation Issue, BTR 1 (2014).
  • Van den Hurk H., Starbucks versus the People, 68 Bull. Taxn. 1 (2014), Journals IBFD.

NOTE: All these academic papers will be provided to the students in an electronic copy (PDF). Additional reading materials in the form of academic papers; chapter of books and case law texts might also be requested/provided during the course and as per the specific topics discussed during its development. 

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Notes

The teaching activities modalities may vary according to the limitations imposed by the current health crisis. In any case, lectures will be online throughout the academic year.

 

Le modalità di svolgimento dell'attività didattica potranno subire variazioni in base alle limitazioni imposte dalla crisi sanitaria in corso. In ogni caso è assicurata la modalità a distanza per tutto l'anno accademico.

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