Theory and practice of international tax law

A.Y. 2018/2019
Overall hours
Learning objectives
The course first provides with a comprehensive overview of fundamental principles of International Taxation as International Law which are embodied in domestic laws as well as in the tax treaty networks built with the recommendations of the Organization for Economic Cooperation and Development (OECD). The course then aims to get into practice describing the most common tax regimes of multinational enterprises as well as the International tax avoidance, evasion and fraud techniques in order to demonstrate that countries are no longer free to adopt International tax rules they please but, rather, are obliged to operate in the context of circulating tax models, which change in the same ways International law changes over time. It is still possible to imagine unilateral actions, and sometimes there are indeed, but they more often generate unpredictable counteractions in the matrix of globalization. This is the reason why International and Supranational Organizations (i.e. OECD and EU) are becoming conscious to propose coordinated actions that respect the basic principles of International Tax Law.
Expected learning outcomes
The attendance of the course is compulsory. Case studies and seminars shall be carried out during the course and shall constitute part of the final assessment.
Course syllabus and organization

Single session

Lesson period
First semester
Course syllabus

1 The International Taxation between History, Law and Economics

2 The Modern Principle of Worldwide Taxation
3 Nationality versus Residence
4 The Older Principle of Territorial Taxation
5 The Missing Genuine Link to Land: the New Concept of "Digital" Permanent Establishment of Foreign Taxpayers
6 The Missing Traditional Distinction Between Passive Income and Active Income
7 The Scope of Transfer Pricing Legislation and its Methods
8 The Scope of Controlled Foreign Companies (CFC) Legislation
9 The sources of International Tax Law: the OECD Model Tax Treaty
10 The sources of International Exchange of Tax Information
11 The fundamental principles of European Tax Law


12 New Technology and International Taxation: Individual and Corporate Taxpayers Missing in Action
13 From double taxation to double non taxation: the Google Double Irish with Dutch Sandwich
14 The Base Erosion and Profit Shifting (BEPS) project of the OECD against aggressive multinational corporate tax planning
15 Towards a New International Corporate Tax Coherence?
16 The Future of International Tax Treaties coming out from recent case law
17 For a sustainable tax planning: The Good Governance in Tax Matters
18 The UBS Scandal, the Panama Papers and the Abuse of Offshore Centers
19 The International Tax Evasion and Fraud as Another Form of Terrorism
20 Which Rights for the International Taxpayer?
IUS/12 - TAX LAW - University credits: 6
Lessons: 42 hours
Professor: Marino Giuseppe