INTERNATIONAL TAX LAW

Single discipline educational activity

Course Sheet

Course code:

00034L

Academic Year of enrolment:

2022

Year of supply:

2022/2023

Type of Course:

Related/Supplementary

Degree:

Course of 2nd Cycle Degree in ECONOMICS AND COMMERCE

Disciplinary Sector:

Tax Law

Language:

Italian

Location:

PESCARA

Credits:

Programme Year:

Professor and Collaborators:

DEL FEDERICO Lorenzo

Cycle:

Second semester

Hours of classroom activity:

Individual study hours:

102

Prerequisites:

It is advisable to take the exam only after having passed the exams of
International Law, Community Law, Commercial Law and Tax Law (when
these exams are part of the study program).

Objectives

The course aims to provide an in-depth and specialized preparation on
the European framework, on the fundamental tax models of the States
and cross-border taxation. The issues of international taxation of
individuals and companies with particular reference will be examined. to
intra-corporate income flows, to international tax planning; finally, the
European and international profiles of indirect taxation will be examined,
with particular reference to international trade.
A MODULE of the course - articulated in completely optional seminars -
will be dedicated to the study of materials of international taxation in
English

Contents

DIRECT TAXATION OF NON-RESIDENTS AND DOUBLE TAXATION
CONVENTIONS
1) Birth and development of international tax law.
2) The cases with elements of extraneousness.
3) The power of taxation and the ability to contribute beyond the
territory.
4) Sources.
5) International treaties on human rights and applicability in tax matters.
6) The law of the European Union.
7) International tax cooperation and exchange of information.
8) The implementation of tax claims in foreign territory.
9) International double taxation.
10) The OECD model against international double taxation.
11) The treatment of individual income categories.
VALUE ADDED TAX: TRANSACTIONAL AND EUROPEAN PROFILES.
12) The principle of territoriality.
13) Intra-EU transactions.
14) Extra-EU transactions. Imports.
15) VAT warehouses.
(16) Exports.
(17) Non-taxable domestic supplies and triangulations.
(18) Non-taxable supplies and usual exporters.
19. The permanent establishment.
20) Direct electronic commerce.
21) Carousel fraud.
CUSTOMS DUTIES.
22) Imports and customs duties.
A MODULE of the course - consisting of fully optional seminars - will be
Stati, sulle problematiche della tassazione su base internazionale delle
persone fisiche e delle società con particolare riferimento ai flussi di
reddito infrasocietari, alla pianificazione fiscale internazionale ed, infine,
al commercio internazionale ed ai profili comunitari ed internazionali
dell’imposizione indiretta.
Prerequisiti
E’ consigliabile sostenere l’esame solo dopo aver sostenuto gli esami di
Diritto Internazionale, Diritto Comunitario, Diritto Commerciale e Diritto
Tributario, ove previsti dai programmi di studio.
Metodi didattici
Lezioni classiche in Italiano e seminari facoltativi di approfondimento in
Inglese, dedicati allo studio dei materiali della tassazione internazionale
Agli studenti interessati all’assegnazione delle tesi si consiglia di
frequentare le lezioni.
Altre informazioni
Ricevimento studenti: Prof. Lorenzo del Federico: ogni mercoledì
pomeriggio dalle ore 14,30 alle 16,30 presso il Dipartimento di Scienze
Giuridiche e Sociali. Altri collaboratori di cattedra: ogni mercoledì
pomeriggio dalle ore 14,30 alle 16,30 sempre presso il Dipartimento di
Scienze Giuridiche e Sociali.
Numero di telefono: 085/4537621; E-mail: lorenzo.delfederico@unich.it
Agli studenti interessati all’assegnazione delle tesi si consiglia vivamente
di frequentare le lezioni.
Modalità di verifica dell'apprendimento
Lo svolgimento dell'esame avverrà in forma orale. E' vivamente
consigliato sostenere l'esame soltanto dopo aver superato l'esame di
Diritto Tributario.
devoted to the study of materials of international taxation in English.

Extended Syllabus

INTERNATIONAL TAX LAW
TEACHER: Lorenzo del Federico
DEGREE COURSES: CLEC / M and CLEA / M professional path, 6 CFU
Other Degree Courses: exam of your choice
DEPARTMENT of Legal and Social Sciences
Phone number: 085/4537621
E-mail:
lorenzo.delfederico
@ unich.it
RECEPTION students: Wednesday afternoon from 2.30 to 4.30 pm at the
Department
SEMESTER: II
CONTENTS:
DIRECT TAXATION OF NON-RESIDENTS AND CONVENTIONS AGAINST
DOUBLE TAXATION
1) Birth and development of international tax law.
2) The offenses with elements of extraneousness.
3) The tax authority and the extra-territorial contribution capacity.
4) The sources.
5) International treaties on human rights and applicability in tax matters.
6) The law of the European Union.
7) International tax cooperation and exchange of information.
8) The implementation of the tax claims in the foreign territory ..
9) International double taxation.
10) The OECD model against international double taxation.
11) Treatment of individual income categories.
VALUE ADDED TAX: TRANSACTIONAL AND EUROPEAN PROFILES.
12) The principle of territoriality.
13) The intra-EU operations.
14) Extra-EU operations. Imports.
15) VAT deposits.
16) Exports.
17) Non-taxable internal transfers and triangulations.
18) Non-taxable sales and usual exporters.
19) The permanent organization.
20) Direct electronic commerce.
21) Carousel fraud.
CUSTOMER TAXES.
22) Imports and customs duties.
REFERENCE TEXTS:
FOR THE ATTENDANTS we recommend:
Pasquale Pistone, International Tax Law, Giappichelli, Turin, last edition.
FOR NON-ATTENDANTS we recommend:
Roberto Cordeiro Guerra, International Tax Law. Institutions, Cedam,
Padua, last edition; together with Francesco Tesauro, Institutions of Tax
Law Vol. 2 (special part), the latest edition, limited to the part concerning
Value Added Tax -transnational profiles and to the Customs Tributes.
FOR THOSE CHOOSING TO ATTEND SEMINARS IN ENGLISH we
recommend:
Marjaana Helminen,
EU Tax Law - Direct Taxation, IBFD, Amsterdam, latest edition IN E-BOOK
VERSION
All national legislation, both conventional and community, as well as the
jurisprudential documentation and administrative practice, can be found
on the website of the Ministry of Economy and Finance
http://def.finanze.it, on International Bureau of Fiscal
Documentationwebsite www.ibfd.com
and on the OECD website http://www.oecd.org/tax
TARGETS:
The course aims to provide an in-depth and specialized preparation on
the European framework, on the fundamental tax models of the States
and cross-border taxation. The issues of international taxation of
individuals and companies with particular reference will be examined. to
intra-corporate income flows, to international tax planning; finally, the
European and international profiles of indirect taxation will be examined,
with particular reference to international trade.
DIDACTIC METHODS:
In-depth seminars are offered alongside the classic classroom lessons.
A MODULE of the course - articulated in completely optional seminars -
will be dedicated to the study of materials of international taxation in
English.
LEARNING PROCEDURE METHODS:
The exam is oral and it is strongly recommended to support it only after
having taken the Tax Law exam.

Recommended Bibliography

For ATTENDING STUDENTS we recommend:
Pasquale Pistone, International Tax Law, Giappichelli, Turin, last edition.
NOT- ATTENDING are advised:
Roberto Cordeiro Guerra, International Tax Law. Institutions, Cedam,
Padua, last edition; together with Francesco Tesauro, Institutions of Tax
Law Vol. 2 (special part), last edition, limited to the part relating to Value
Added Tax- transnational profiles, and customs duties.
FOR WHO CHOOSES TO ATTEND OPTIONAL SEMINARS IN ENGLISH we
recommend:
Marjaana Helminen, EU Tax Law - Direct Taxation, IBFD, Amsterdam,
latest edition IN E-BOOK VERSION
All national, conventional and EU legislation, as well as legal
documentation and administrative practice, can be found on Ministry of
Economy and Finance website http://def.finanze.it, on International
Bureau of Fiscal Documentationwebsite www.ibfd.com, and on OECD
website http://www.oecd.org/tax

Methods of Provision

Conventional

Teaching Methods

In-depth seminars are offered alongside the classic classroom lessons.
A MODULE of the course - articulated in completely optional seminars -
will be dedicated to the study of materials of international taxation in
English.

Evaluation methods

Verification of learning:

The exam is oral. It is strongly recommended to support it only after
having taken the Tax Law exam.

Contacts/More Information

Student reception: Wednesday afternoon from 3.30 to 5.30 pm at the
Department of Legal and Social Sciences
E-mail:
lorenzo.delfederico
@ unich.it; phone number: 085/4537621.
Thesis
Students who are interested in the assignment of theses are strongly
advised to attend classes.

Università degli Studi
"G. d'Annunzio"

Chieti - Pescara

Aree