The course aims at providing the basic elements of International and European Union tax law. At the end of the course, the student should be able to analyze many international transactions and to apply them the correct tax treatment. In this sense, the object is to provide students with the method to solve the overlapping among sources of law from different legal orders
A. International Tax Law: Basis and Sources of International tax law; Source vs. residence taxation; Double taxation and the relief of double taxation; Basic structure and contents of the OECD Model Convention on income and capital; International tax evasion and avoidance; BEPS Actions. B. EU Tax Law: Sources of EU Tax Law; Fiscal harmonization; Impact of the fundamental freedoms and the prohibition of State aids on domestic direct taxation; The Directives on direct taxation
M. Lang, Introduction to the Law of Double Taxation Conventions, 2nd Edition, IBFD, Amsterdam, 2013.
F. Vanistendael, The Fundamental Freedoms in ECJ Tax Cases, in Global Tax Treaty Commentaries, IBFD, Amsterdam, 2015
Lectures with the direct involvement of students. With regard to the EU Tax Law section, a socratic method will be applied: The principles and the rules will be deducted from the ECJ cases
Written examination of three hours.
The written examination concerns a legal opinion. The
student will be provided with a case and he/she should write and justify the different solutions. The case involves three different issues. The answer to each point is ranked 10/30.
All material is allowed