Theory and practice of international tax law

Struttura insegnamento e programma

Edizione attiva
Responsabile
Lezioni: 42 ore
Docente: Marino Giuseppe
Programma
I MODULE (THEORY)

28/9 The International Taxation between History, Law and Economics

29/9 The Modern Principle of Worldwide Taxation
5/10 Nationality versus Residence
6/10 The Older Principle of Territorial Taxation
12/10 The Genuine Link to Land: the Concept of Permanent Establishment of Foreign Taxpayers
13/10 The Traditional Distinction Between Passive Income and Active Income
19/10 The Scope of Transfer Pricing Legislation and its Methods
20/10 The Scope of Controlled Foreign Companies (CFC) Legislation
26/10 The sources of International Tax Law: the OECD Model Tax Treaty
27/10 The sources of International Exchange of Tax Information
2/11 The fundamental principles of European Tax Law (until Brexit)




II MODULE (PRACTICE)

3/11 New Technology and International Taxation: Individual and Corporate Taxpayers Missing in Action
9/11 From double taxation to double non taxation: the Google Double Irish with Dutch Sandwich
10/11 The Base Erosion Profit Shifting (BEPS) project of the OECD against aggressive multinational corporate tax planning
16/11 Towards a New International Corporate Tax Coherence?
17/11 The Future of International Tax Treaties
23/11 For a sustainable tax planning: The Good Governance in Tax Matters
24/11 The UBS Scandal and the Abuse of Offshore Centers
30/11 The International Tax Evasion and Fraud as Another Form of Terrorism
1/12 Which Rights for the International Taxpayer?
7/12 Conclusions: The Future of International Tax Law
Periodo
Primo semestre
Periodo
Primo semestre
Modalità di valutazione
Esame
Giudizio di valutazione
voto verbalizzato in trentesimi
Docente/i
Ricevimento:
lunedì dalle 14:00 alle 15:00; mercoledì dalle 10:00 alle 12:00 (dott. Giuseppe Giangrande, giuseppe.giangrande@unimi.it); giovedì dalle 12:00 alle 13:00 (dott.ssa Silvia Sut, silvia.sut@unimi.it);
Dipartimento di Scienze Giuridiche Cesare Beccaria