INTERNATIONAL TAXATION

Single discipline educational activity

Course Sheet

Course code:

000419L

Academic Year of enrolment:

2022

Year of supply:

2023/2024

Type of Course:

Characterising

Degree:

Course of 2nd Cycle Degree in LEGAL SCIENCES FOR INTERNATIONALISATION AND BUSINESS INNOVATION

Disciplinary Sector:

Tax Law

Language:

Italian

Location:

PESCARA

Credits:

Programme Year:

Professor and Collaborators:

MONTANARI FRANCESCO

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, European Union 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 devoted to the study of materials of international taxation in English.

Extended Syllabus

Lingua insegnamento
ITALIAN, with optional in-depth seminars in ENGLISH
Contenuti
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 devoted to the study of materials of international taxation in English.

Testi di riferimento
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
Obiettivi formativi
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.
Prerequisiti
It is advisable to take the exam only after having passed the exams of International Law, European Union Law, Commercial Law and Tax Law (when these exams are part of the study program).
Metodi didattici
In-depth seminars are offered alongside the classic classroom lessons.
In particular, the basic didactics will be carried out with classical method in 2 hours lessons each, according to the academic calendar and the approved timetable. During the lessons the interaction between teacher and students will be facilitated, verbally, taking inspiration from the most interesting profiles of the topics dealt with.
A MODULE of the course - articulated in completely optional seminars - will be dedicated to the study of materials of international taxation. The in-depth seminars - 2 hours each, based on the approved timetable - will be carried out mainly in English, and will focus on the study of materials and documentation on which international taxation is based (international treaties, European and International Courts, forms and international contracts etc.).
Altre informazioni
Student reception: Wednesday afternoon from 2.30 to 4.30 pm at the Department of Legal and Social Sciences
Phone number: 085/4537621; E-mail: lorenzo.delfederico@unich.it
Thesis: Students who are interested in the assignment of theses are strongly advised to attend classes.

Modalità di verifica dell'apprendimento
The exam is oral. It is strongly recommended to support it only after having taken the Tax Law exam.
The examination will take place in oral form, through the formulation of three questions, on different parts of the program. The same weight will be attributed to each question / answer; the vote will be expressed in thirtieths.
Attendance is optional, but strongly recommended; the final test will be identical for attending and not, except for the various recommended texts.

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.
In particular, the basic didactics will be carried out with classical method in 2 hours lessons each, according to the academic calendar and the approved timetable. During the lessons the interaction between teacher and students will be facilitated, verbally, taking inspiration from the most interesting profiles of the topics dealt with.
A MODULE of the course - articulated in completely optional seminars - will be dedicated to the study of materials of international taxation. The in-depth seminars - 2 hours each, based on the approved timetable - will be carried out mainly in English, and will focus on the study of materials and documentation on which international taxation is based (international treaties, European and International Courts, forms and international contracts etc.).

Evaluation methods

Verification of learning:

The exam is oral. It is strongly recommended to support it only after having taken the Tax Law exam.
The examination will take place in oral form, through the formulation of three questions, on different parts of the program. The same weight will be attributed to each question / answer; the vote will be expressed in thirtieths.
Attendance is optional, but strongly recommended; the final test will be identical for attending and not, except for the various recommended texts.

Contacts/More Information

Student reception: Wednesday afternoon from 2.30 to 4.30 pm at the Department of Legal and Social Sciences
Phone number: 085/4537621; E-mail: lorenzo.delfederico@unich.it
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