DIRITTO TRIBUTARIO DELL'IMPRESA NELLE RELAZIONI INTERNAZIONALI
Academic Year 2024/2025 - Teacher: Guido SALANITROExpected 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
| Subjects | Text References | |
|---|---|---|
| 1 | march |
Learning Assessment
Learning Assessment Procedures
oral
Examples of frequently asked questions and / or exercises
freedom and tax law
residence
osce model
exchange of information