Scuola di Diritto
Syllabus
Academic Year 2019/20 First Semester
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Learning Objectives
This course is designed to provide the full understanding of the main principles and methodologies to allocate taxing rights at international level.
Learning targets
At the end of the course students will have knowledge of the international tax rules aimed at preventing double taxation on international business and cross border transactions and of the trends for combatting international tax evasion and frauds.
Course Content
The course will be held mainly by prof. Marco Cerrato. Prof. Zizzo will give a lecture on International double taxation and Abuse of Law in the International tax context. Experienced professionals will provide case studies on Abuse of Law and Tax Avoidance and hold a workshop focusing on Mutual Agreement Procedures.
The main part of the course is focused on the allocation rules designed by double tax conventions in order to prevent international double taxation. Attention will be paid to the role of the OECD and other international organizations in providing instruments (Model tax conventions and Commentary) aimed at preventing international double taxation. In particular, through a detailed analysis of the main items of income governed by the OECD Model Convention, the students will be dealing with the general principles of tax allocation rights. In respect to each item of income, the analysis shall start with the relevant definition and it will be concluded with some practical examples, which are intended to complete the learning path with the review of some case laws or administrative practices.
The course will also address the efforts to counteract tax avoidance, evasion and tax frauds at international level through a series of actions aimed at preventing base erosion and profit shifting (BEPS).
Course Delivery
The course will run under both seminar and workshop format, which requires active students’ involvement.
Participants to the classes will be supported in the analysis above through the discussion of jurisprudence and administrative cases, as well as by other practical cases and related materials.
Participation to classes is strongly recommended.
Course Evaluation
All students should pass an oral exam. The exam will take place remotely using Microsoft Teams.
For those students attending classes, grade will duly take into consideration class participation (20%).
Syllabus
Session 1 Hours of lesson: 0 Instructor: M. Cerrato | Topics: International Double Taxation and General Introduction to Tax Treaty Provisions
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Session 2 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Tax residence of individuals
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Session 3 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Tax residence of companies
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Session 4 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Material permanent establishment
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Session 5 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Agency Permanent establishments and Digital Economy
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Session 6 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Investment Income: Dividends, Interest, Royalties
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Session 7 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Parent Subsidiary Directive, Interest Royalties Directive and Beneficial Ownership
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Session 8 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Income from immovable property, income from employment and other income
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Session 9 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Shipping and capital gains
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Session 10 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Transfer pricing
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Session 11 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Business profits and attribution of income to PE
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Session 12 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Abuse of law and tax treaty abuse
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Session 13 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Relief from double taxation
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Session 14 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Mutual Agreement Procedure
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Session 15 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Exchange of information and assistance in the collection of taxes
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Session 16 Hours of lesson: 0 Instructor: M. Cerrato | Topics: Exchange of information and assistance in the collection of taxes Arts 26 – 27 OECD MC Readings: |