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International Tax Law
Simone Samperna

Seat Fac. Economia - Sede di Ancona
A.A. A.A. 2015-2016
Credits 6
Hours 44
Period 1^ semestre
Language ENG

Prerequisites

Basic knowledge of the sources of community and international law

 

Development of the course

The course will be conducted through a content lessons both theoretical and practical.

Learning outcomes

1. Knowledge and understanding.
After the course, students will be able to have a solid base and a body of knowledge in the field of international taxation, this in order and in order to understand the major deviations and influences of the tax variable in different European political legal systems, in view of globalization and optimization of company resources to support the company's strategic decisions.
2. Ability to apply knowledge and understanding.
The course will allow students to apply receipts interdisciplinary knowledge, as well as the analytical tools, institutional knowledge in the various fields in which the transfer pricing phenomenon and the tax residence is expressed. In particular, the student on the basis of the received knowledge will know how to: analyze, reconstruct and evaluate different strategic decision-making approaches, in the context of the European integration process, the functioning of the European institutions and in relations between the European Union and Member States.
3. Transversal competences.
The Team Work activities, public speaking and the study and simulation of practical cases, contribute to the active participation from the students allowing them to mature in the acquisition of the ability of thought processing and communication to third parties of the same. This teaching also allows the improvement of working approach, under stress and increased management capacity and problem solving.

Program

1. Contents

Evaluation of the impact of the tax variable , in the different systems in a perspective of internationalization.
Analysis of different operational ìnstruments relating to the management of the tax variable in the conduct of business in
the global market in orderto a strategie support in the decisions.

2. Exercises in field

Partecipation in I.T.W. international tax week. The International Tax Week is a cultural and educational exchange project among several European universities that allow students of different nationalities of working and cooperating on some topics as well as to link their knowledge.

 

Development of the examination

1. Learning assessment.
The exam consists of oral exposition of a work done during the course, and in a written test and a second optional oral test.

2. Criteria for the assessment of learning.
During the first part of the exam students must demonstrate the ability to apply the theory in a practical case and expressed their considerations while in the written test will have to demonstrate that they have acquired a solid understanding of the theoretical concepts.

3. Criteria for measuring learning. The vote is expressed in thirtieths. The student will surpass the exam if will get at least 18. It is expected to be awarded the highest marks with honors (30 and honors).

4. Criteria for award of the final grade.
In the oral exam, where students present the work done during the course, they will be awarded a maximum of 12/30; the next trial written applications will be made, under which a total maximum of 18/30 will be awarded. The 3rd optional oral exam, students can increase their income (up to 2/30) and those who demonstrate a critical, analytical, thorough and exhaustive understanding of the theoretical and practical content of the course will get honors.

 

Recommended reading

MILLER, OATS, Principles of International Taxation, 2014;
L. CERIONI, The European Union and Direct Taxation: A solution for a difficult reìationship", 2015 capp- I-MI.

 

Courses

• L.M. - International Economics and Commerce curriculum Business Organization and Strategy