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Università degli Studi di Parma Università degli Studi di Parma
Degree course in
Political science and international relations
Università degli Studi di Parma
Department of Law, Politics and International Studies

INTERNATIONAL TAX LAW
cod. 1002896

Academic year 2015/16
2° year of course - Second semester
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
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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. and other international tax law topics.

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 and ECHR case-law will be organized.

Assessment methods and criteria

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

Other information

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2030 agenda goals for sustainable development

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