A86099 Tax Law

Scuola di Economia e Management
Short Syllabus
Academic Year 2012/13 First Semester

Docente TitolareGiuseppe Zizzo
Office"Torre" (main tower), 3rd floor
Phone0331 572370

Learning Objectives

All three sections of this course aim at providing the students belonging to different jurisdictions and various legal backgrounds (e.g. common law vs. civil law), with the same general level of understanding on domestic and international tax issues through a comparative analysis of different tax systems.

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.

Generally speaking, tax law provisions are very much domestic oriented and quite changeable in time. Though, the Tax Law course does not intend to provide students with notional knowledge but rather with full understanding of the main principles and methodologies applied by various countries in the drafting of their tax law systems.

To this end, students will not be required to study by hearth tax technicalities of different jurisdictions. The focus of the course will be a comparative analysis of the main features of the domestic tax systems, with particular reference to the ways of drafting and interpreting tax rules.

At the end of the course students will 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.

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