A86099 Tax Law

At the end of the course students should be able:

1. to assess the main peculiarities of a tax systems;
2. to make a critical analysis of policy tax makers;
3. to design an appropriate investment structure taking into consideration tax variables and related financial and economics consequences.

The first part of the course outlines general constitutional principles and antiavoidance provisions. The second part focuses mainly on definition of taxable income and on ways of determining tax burden in the hands of individuals as well as of corporate entities.  The third part provides an overview of the basics of international tax jurisdictions and of (the relief of) juridical and economic double taxation.

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.

All students should pass an oral exam. For those students attending classes, grade will duly take into consideration class participation (20%).