Theory and practice of international tax law

A.A. 2018/2019
Crediti massimi
Ore totali
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 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.
Programma e organizzazione didattica

Edizione unica

Primo semestre

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?
Informazioni sul programma
In April 1961, a newly elected President John F. Kennedy launched an offensive against a phenomenon that he feared could undermine America's future: international tax avoidance. He railed in Congress against the "unjustifiable" use of tax havens by a growing number of businesses to slash their tax liabilities at home and abroad. More than 50 years later, the political rhetoric seems to be identical all over the industrialized world, echoing Kennedy's broadside against "artificial arrangements". Once again, businesses are under fire for using corporate structures that shift profits to low-tax jurisdictions. Political anger is mounting over the low taxes paid everywhere by multinationals such as Apple, Google, Starbucks and Amazon during an age of brutal cuts in International public spending, so undermining investments for any sustainable development.
However, it must be also clear that the tax planning of the last 20 years has been achieved with the complicity of governments themselves to catch capital from abroad through tax competition and even those who do not themselves initiate aggressive fiscal policies find themselves forced to react by participating in this tax competition in order to prevent substantial capital outflows. This means that only governments together could review the International tax standards in order to dominate the difficulties of keeping up with changes in global business practices, such as the governance of the digital economy.
Alternatively, if States believe to use their power to tax International transactions without cooperating each other, the consequence would be a progressive increase of: 1) cases of double or more taxation, and of 2) cases of double non taxation with the use of offshore centers. Both scenarios would jeopardize any sustainable development and not even a super powerful Worldwide Tax Organization, which idea is time to time on the table of scholars all over the world, would solve the issue.
Prerequisiti e modalità di esame
The final exam shall consist of a multiplechoice questionnaire plus an oral conversation and shall be based on the topics carried on during the classes
Materiale didattico e bibliografia
REUVEN S. AVI-YONAH, Advanced Introduction to International Tax Law, Edward Elgar Publishing, 2015; (compulsory reading)
GIUSEPPE MARINO, International and European Measures for De-offshoring: Global Ambitions and Local Hypocrisies, Intertax, vol. 46/8-9, 2017 (compulsory reading)
CHARLES ADAMS, For Good and Evil, The Impact of Taxes on the Course of Civilization, Madison Books - Lanham Maryland, USA, 2001; (suggested reading)
PROFESSORS BRUINS, EINAUDI, SELIGMAN AND SIR JOSIAH STAMP, Report 1806 on Double Taxation, LEAGUE OF NATIONS, 1923; (suggested reading)
OECD/G20, Base Erosion Profit Shifting, at (suggested reading)
WILLIAM VLCEK, Offshore Finance and Global Governance, Palgrave Macmillan, London, 2017 (suggested reading)
HUGH J. AULT, Comparative Income Taxation, A Structural Analysis, Kluwer Law International, 2010; (suggested reading)
BRADLEY C. BIRKENFELD, The Lucifer's Banker, Greenleaf Book Group, 2018 (suggested reading)
Lezioni: 42 ore
Docente: Marino Giuseppe
lunedì dalle 14:00 alle 15:00; mercoledì dalle 10:00 alle 12:00 (dott. Giuseppe Giangrande,; giovedì dalle 12:00 alle 13:00 (dott.ssa Silvia Sut,;
Dipartimento di Scienze Giuridiche Cesare Beccaria