Political science and international relations

Professor: Alberto COMELLI
Academic discipline: Diritto tributario (IUS/12)
Field: A scelta dello studente
Type of training activity: Student's choice

36 hours
of face-to-face activities

6 credits

hub: PARMA

course unit
in - - -

lectures timetable unavailable

exam calls

Learning objectives

The knowledge of the main issues of the EU tax law. In addition, the purpose is to investigate about the topics relating to the double taxation and the OECD model convention.

Prerequisites

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Course unit content

The EU tax law will be analysed in depth, in particular with reference to the V.A.T.

Full programme

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Bibliography

V. Uckmar – G. Corasaniti – P. De Capitani di Vimercate – C. Corrado Oliva, Manuale di Diritto Tributario Internazionale, Cedam, Padova, 2012, Introduction (from p. XXI to p. XXXII), chapters 1 (sections I - II – III; from p. 3 to p. 43), 2 (introduction and section I, from p. 45 to p. 70), 3 (sections I – II – III; from p. 123 to p. 226), 5 (sections I – II; from p. 399 to p. 426).

Teaching methods

All the program will be analysed during the lessons. Some seminars about the ECJ case-law will be organized.

Assessment methods and criteria

The examination will be oral. Four questions will be made about the overall programme.

Other information

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2030 agenda goals for sustainable development

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INTERNATIONAL TAX LAW cod. 1002896

Learning objectives

Prerequisites

Course unit content

Full programme

Bibliography

Teaching methods

Assessment methods and criteria

Other information

2030 agenda goals for sustainable development

INTERNATIONAL TAX LAW
cod. 1002896