Theory and practice of international tax law

A.A. 2020/2021
6
Crediti massimi
42
Ore totali
SSD
IUS/12
Lingua
Inglese
Obiettivi formativi
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.
Risultati apprendimento attesi
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.
Programma e organizzazione didattica

Edizione unica

Responsabile
Periodo
Primo semestre
IUS/12 - DIRITTO TRIBUTARIO - CFU: 6
Lezioni: 42 ore
Docente: Marino Giuseppe
Docente/i
Ricevimento:
Si prega di scrivere a giuseppe.marino@unimi.it per ricevimento telematico; stessa richiesta anche per ricevimento giovanna.costa@unimi.it e silvia.sut@unimi.it
Dipartimento di Scienze Giuridiche Cesare Beccaria