First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
ECONOMICS
Course unit
INTERNATIONAL TAXATION LAW
ECM0013194, A.A. 2017/18

Information concerning the students who enrolled in A.Y. 2015/16

Information on the course unit
Degree course First cycle degree in
ECONOMICS
EP2093, Degree course structure A.Y. 2014/15, A.Y. 2017/18
N0
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Number of ECTS credits allocated 6.0
Type of assessment Mark
Course unit English denomination INTERNATIONAL TAXATION LAW
Department of reference Department of Economics and Management
Mandatory attendance No
Language of instruction English
Branch PADOVA

Lecturers
Teacher in charge MARCELLO POGGIOLI IUS/12

ECTS: details
Type Scientific-Disciplinary Sector Credits allocated
Educational activities in elective or integrative disciplines IUS/12 Tax Law 6.0

Mode of delivery (when and how)
Period First trimester
Year 3rd Year
Teaching method frontal

Organisation of didactics
Type of hours Credits Hours of
teaching
Hours of
Individual study
Shifts
Lecture 6.0 42 108.0 No turn

Calendar
Start of activities 02/10/2017
End of activities 01/12/2017

Syllabus
Prerequisites: Students should be aware that the course is being held in English. Therefore, it is strongly recommended that students have at least a lower-intermediate proficiency in English.
Target skills and knowledge: Basic knowledge of the problems arising in the taxation of cross-border economic activities and of the legal instruments available to the taxpayers in order to mitigate or eliminate international double taxation.
Ability to understand the fundamental concepts of International Taxation Law and their functional contents.
Examination methods: Written examination. Students will take a multiple-choice examination testing their overall achievement in the course.
Assessment criteria: Ability to ascertain the relevant concepts and legal norms.
Understanding the internationalisation process of Firms (under the perspective of Taxation Law).
Course unit contents: The aim of this course is to provide students with the basis of International Taxation Law, with a particular focus on Income Taxation matters. Students are expected to develop a basic, yet comprehensive knowledge as to how Taxation Law may shape cross-border economic activities and influence business decisions in the multinational playing field. They will gain insight into the taxation of income items in a cross-border context and will be provided with an overview of legal instruments available to taxpayers in order to avoid or relieve International double taxation. Anti-avoidance legislation and effects of primary EU Law on domestic Tax Law systems will also be discussed.
Planned learning activities and teaching methods: Lectures will be followed by problem-solving and case discussion.
Additional notes about suggested reading: Students will gain access to the materials of the course by accessing to the e-learning platform (https://elearning.unipd.it/economia). Available materials will be the following:
•Slides (in MS-Powerpoint format),
•Exercises and tests;
•Solutions of the tests;
•Selected readings.
Textbooks (and optional supplementary readings)
  • B. J. Arnold – M. J. Mc Intyre, International Tax Primer. --: Kluwer International Law, 2016.
  • B. Terra – P. Wattel, European Tax Law. --: Kluwer International, 2012. capitoli/chapters 1-7, 9-13 Cerca nel catalogo