DIRITTO TRIBUTARIO DELL'IMPRESA NELLE RELAZIONI INTERNAZIONALI

Academic Year 2024/2025 - Teacher: Guido SALANITRO

Expected Learning Outcomes

Knowledge of general principles  and problem solving capacity

Course Structure

lectures, seminars, case studies

Required Prerequisites

nothing

Attendance of Lessons

suggested

Detailed Course Content

Fiscal power of European Union

International fiscal law

Textbook Information

Tosi baggio, Linemaneti di diritto tributario internazionale, Cedam, 2018, 1-296

or

Tosi - Baggio, International tax law in the italian legal system, Cedam, 2023, 1 -235

We suggest   M. LANG, Introduction to the law of double taxation conventions, IBFD, 2013; P. BORIA, European tax law, Milano, Giuffrè, 2014A. CARINCI, Codice ragionato breve per lo studio del diritto tributario, Torino, Giappichelli, 2018 or Logozzo, 2022

Course Planning

 SubjectsText References
1march

Learning Assessment

Learning Assessment Procedures

oral

Examples of frequently asked questions and / or exercises

freedom and tax law

residence

osce model

exchange of information