First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
BUSINESS ADMINISTRATION
Course unit
ADVANCED INTERNATIONAL TAXATION LAW
EPP7082019, A.A. 2017/18

Information concerning the students who enrolled in A.Y. 2017/18

Information on the course unit
Degree course Second cycle degree in
BUSINESS ADMINISTRATION
EP2423, Degree course structure A.Y. 2017/18, A.Y. 2017/18
N0
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Degree course track ACCOUNTING AND FINANCE [001PD]
Number of ECTS credits allocated 9.0
Type of assessment Mark
Course unit English denomination ADVANCED INTERNATIONAL TAXATION LAW
Department of reference Department of Economics and Management
E-Learning website https://elearning.unipd.it/economia/course/view.php?idnumber=2017-EP2423-001PD-2017-EPP7082019-N0
Mandatory attendance No
Language of instruction English
Branch PADOVA
Single Course unit The Course unit CANNOT be attended under the option Single Course unit attendance
Optional Course unit The Course unit can be chosen as Optional Course unit

Lecturers
Teacher in charge MARCELLO POGGIOLI IUS/12

ECTS: details
Type Scientific-Disciplinary Sector Credits allocated
Core courses IUS/12 Tax Law 9.0

Mode of delivery (when and how)
Period First semester
Year 1st Year
Teaching method frontal

Organisation of didactics
Type of hours Credits Hours of
teaching
Hours of
Individual study
Shifts
Lecture 9.0 63 162.0 No turn

Calendar
Start of activities 02/10/2017
End of activities 19/01/2018

Syllabus
Prerequisites: Students should be aware that the course is being held in English. Therefore, it is required that students have at least an intermediate proficiency in English. Albeit not necessary at the very beginning of the course, a basic knowledge of juridical terminology is suggested.
Target skills and knowledge: Knowledge of the fundamental concepts of International Taxation Law and of their functional roots.
Ability to ascertain operative problems arising in the taxation of cross-border transactions and of the legal instruments available to the taxpayers in order to tackle such complexity.
Examination methods: Written examination. Students will complete a paper, testing their overall achievement in the course.
Assessment criteria: Correct use of legal concepts and application of appropriate discipline.
Problem-solving abilities, in cross-border, complex and everchanging contexts.
Course unit contents: This course is designed to provide students with deeper understanding of rules governing the taxation of persons doing business in an international setting.
Contents will cover a broad range of topics, ranging from national to EU legal systems, from direct to indirect taxation (namely, from Income taxation to custom duties and VAT taxation), with a final perspective on OECD BEPS (Base erosion, Profit Shifting) recommendations and their current implementation.
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. The Hague: Wolters Kluwer, 2016.
  • Christiana HJI Panayil, Advanced issues in International and European Tax Law. Oxford: Bloomsbury Publishing, 2015.