Course Topics
• General concepts: International Tax System and EU (TAX) Law; Double Taxation and Double non-Taxation and International Cooperation • The OECD Model Tax Convention: General Features Interpretation and Tax Treaty Abuse; o Subjective and Objective Scope; o Distributive rules: - Business Profits and Permanent Establishment; - Transfer pricing; - Dividends, Interest and Royalties; - Capital Gains; - Income of (self-employed, employed and retired) workers; - Other income; o Methods for the Elimination of Double Taxation • Base Erosion and Profit Shifting (BEPS), MLI and other current international tax developments; • Administrative cooperation: o Exchange of Information; o MAP and CBR. • The EU VAT System: o Principles: o Neutrality, Double Taxation and Double non-Taxation; o Taxable persons and Taxable transactions (goods, services and imports); o Place of supply and proxies: destination principle and other rules and Fixed establishment; o Refund; o VAT in the Digital context

Teaching format
Frontal lectures and case law

Educational objectives
ILO (Intended Learning Outcomes) ILO 1 – Knowledge and Understanding: ILO 1.1 Knowledge of the principles of tax law for defining the company’s fiscal policy, including from an international perspective ILO 1.2 Understanding the impact of taxation on corporate decision-making models ILO 2 – Applying Knowledge and Understanding: ILO 2.1 Ability to engage and interact critically and competently with professionals in corporate and tax law ILO 3 – Making Judgements: ILO 3.1 Ability to apply acquired knowledge to make managerial and operational decisions and to solve problems related to administration and finance in companies, intermediaries, and financial markets, while jointly considering multiple analytical perspectives, from economic to legal, financial, strategic, and managerial ILO 4 – Communication Skills: ILO 4 Ability to communicate effectively, both orally and in writing, the specialised content of individual disciplines, using different registers depending on the audience and the communicative and educational purposes, and to assess the educational impact of such communication ILO 5 – Learning Skills: ILO 5.1 Ability to frame a new problem systematically and to generate appropriate taxonomies ILO 5.2 Ability to develop general models based on the phenomena studied

Additional educational objectives and learning outcomes
Ability to examine tax issues relating to cross-border transactions

Assessment
Written exam ILOs assessed 1-5

Evaluation criteria
Students will be asked to deal with practical cases. The evaluation criteria focus on the structure of legal analysis, including the quality of the arguments presented and the relevance of the case-law referred to therein.