First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
Course unit
ECM0013194, A.A. 2019/20

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

Information on the course unit
Degree course First cycle degree in
EP2093, Degree course structure A.Y. 2014/15, A.Y. 2019/20
bring this page
with you
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
E-Learning website
Mandatory attendance No
Language of instruction English
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

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

Course unit organization
Period First trimester
Year 3rd Year
Teaching method frontal

Type of hours Credits Teaching
Hours of
Individual study
Lecture 6.0 42 108.0 No turn

Start of activities 23/09/2019
End of activities 07/12/2019
Show course schedule 2019/20 Reg.2014 course timetable

Examination board
Examination board not defined

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 ( 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, International Tax Primer. --: Kluwer International Law, 2019. Cerca nel catalogo
  • B. Terra – P. Wattel, European Tax Law. --: Kluwer International, 2012. capitoli/chapters 1-7, 9-13 Cerca nel catalogo

Innovative teaching methods: Teaching and learning strategies
  • Lecturing
  • Problem based learning
  • Case study
  • Interactive lecturing
  • Problem solving

Innovative teaching methods: Software or applications used
  • Moodle (files, quizzes, workshops, ...)