ID:
M500
Tipo Insegnamento:
Obbligatorio
Durata (ore):
48
CFU:
6
SSD:
DIRITTO TRIBUTARIO
Url:
GIURISPRUDENZA/DIRITTO SOCIETARIO E TRIBUTARIO Anno: 5
Anno:
2023
Dati Generali
Periodo di attività
Primo Semestre (11/09/2023 - 02/12/2023)
Syllabus
Obiettivi Formativi
The course aims to provide the students with a knowledge of the main principles and rules pertaining to international tax law, namely to Double Tax Treaties Practice, and EU tax law.
Prerequisiti
Tax Law - EU Law - International Law.
Metodi didattici
Lectures and presentations on relevant empirical issues. Students’ participation during lectures is strongly encouraged and will be considered in the final assessment.
The voluntary participation of the students to one of the following activities, as better specified below, organized within the European Taxation course, will be positively evaluated for the final vote: case studies, International and European Moot Court and Eucotax Wintercourse.
- Case Study: during the course, students will be required to discuss ECJ Cases. At the beginning of the course, students will be asked to choose an ECJ Case (1 or maximum 2 students per case) and illustrate it to the class. The presentation will be part of the lesson and is aimed at starting an open discussion with all the participants.
International and European Moot Court:
Starting from the academic year 2004-2005, Luiss Guido Carli also takes part to the Moot Court Competition. This is a competition that simulates a process, in which the delegations (consisting of a maximum of 4 persons) of selected European and American universities face off on a specific topic of International and/or European tax law. Simulating an oral hearing before an international court, the different teams draft a written memorandum and plead in front of the court, illustrating the relevant arguments. Participation to this project requires a research activity to be carried out at LUISS in order to properly draft the written memorandum. The oral phase will take place in Belgium (Katholieke Universiteit Leuven) and will be concentrated in one week. During this week seminars on topics of EU law also takes place. Students will be invited to apply via email for the participation to the Moot Court in the month of July.
Specific details about the selection procedures will be promptly communicated.
- Eucotax Wintercourse:
The Eucotax Wintercourse, to which Luiss Guido Carli participates since 1995, is a project of cooperation in research activities in the field of tax law (European Universities COoperating on TAXes), in which, besides LUISS Guido Carli, prestigious European and American Universities take part. Each year a general topic is selected and then it is divided into six sub-topics. A questionnaire is drafted for each of subtopics. Each student has to answer to the questions included in the questionnaire form his/her own country perspective. During the week of the Wintercourse a comparison among the different countries takes place. All the students who have examined the same subtopic draft a final document.
Specific details about the selection procedures will be promptly communicated.
The voluntary participation of the students to one of the following activities, as better specified below, organized within the European Taxation course, will be positively evaluated for the final vote: case studies, International and European Moot Court and Eucotax Wintercourse.
- Case Study: during the course, students will be required to discuss ECJ Cases. At the beginning of the course, students will be asked to choose an ECJ Case (1 or maximum 2 students per case) and illustrate it to the class. The presentation will be part of the lesson and is aimed at starting an open discussion with all the participants.
International and European Moot Court:
Starting from the academic year 2004-2005, Luiss Guido Carli also takes part to the Moot Court Competition. This is a competition that simulates a process, in which the delegations (consisting of a maximum of 4 persons) of selected European and American universities face off on a specific topic of International and/or European tax law. Simulating an oral hearing before an international court, the different teams draft a written memorandum and plead in front of the court, illustrating the relevant arguments. Participation to this project requires a research activity to be carried out at LUISS in order to properly draft the written memorandum. The oral phase will take place in Belgium (Katholieke Universiteit Leuven) and will be concentrated in one week. During this week seminars on topics of EU law also takes place. Students will be invited to apply via email for the participation to the Moot Court in the month of July.
Specific details about the selection procedures will be promptly communicated.
- Eucotax Wintercourse:
The Eucotax Wintercourse, to which Luiss Guido Carli participates since 1995, is a project of cooperation in research activities in the field of tax law (European Universities COoperating on TAXes), in which, besides LUISS Guido Carli, prestigious European and American Universities take part. Each year a general topic is selected and then it is divided into six sub-topics. A questionnaire is drafted for each of subtopics. Each student has to answer to the questions included in the questionnaire form his/her own country perspective. During the week of the Wintercourse a comparison among the different countries takes place. All the students who have examined the same subtopic draft a final document.
Specific details about the selection procedures will be promptly communicated.
Verifica Apprendimento
Intermediate Self-Evaluation Test will be offered during the course in order to check the level of learning
During the oral exam the students will be required to show that they know and understand notions and principles of International taxation and EU Taxation and that they are able to apply them to practical cases. The student is expected to be able to independently analyse sources and relevant theories of tax law and to use the appropriate technical and legal vocabulary, thus proving that they have acquired the study method and the learning ability for carrying on, also independently, further study of the matter.
The following evaluation criteria will be taken into account to assign the final grade, expressed in thirtieths:
- knowledge and understanding of the notions and principles of the matter and ability to apply them to concrete cases (50%); - appropriate use of the technical and legal vocabulary, ability to analyse and evaluate relevant sources and acquisition of the study method, participation in the proposed activities (lectures, case studies, Moot Court, Wintercourse) (50%).
Learning gaps concerning one or more notions or principles will lead to an insufficient evaluation, even in presence of a basic knowledge of the matter.
Students’ participation during lectures is strongly encouraged and will be considered in the final assessment.
Participation to International and European Moot Court and Wintercourse will be positively considered in the final assessment.
During the oral exam the students will be required to show that they know and understand notions and principles of International taxation and EU Taxation and that they are able to apply them to practical cases. The student is expected to be able to independently analyse sources and relevant theories of tax law and to use the appropriate technical and legal vocabulary, thus proving that they have acquired the study method and the learning ability for carrying on, also independently, further study of the matter.
The following evaluation criteria will be taken into account to assign the final grade, expressed in thirtieths:
- knowledge and understanding of the notions and principles of the matter and ability to apply them to concrete cases (50%); - appropriate use of the technical and legal vocabulary, ability to analyse and evaluate relevant sources and acquisition of the study method, participation in the proposed activities (lectures, case studies, Moot Court, Wintercourse) (50%).
Learning gaps concerning one or more notions or principles will lead to an insufficient evaluation, even in presence of a basic knowledge of the matter.
Students’ participation during lectures is strongly encouraged and will be considered in the final assessment.
Participation to International and European Moot Court and Wintercourse will be positively considered in the final assessment.
Testi
OECD, Model Tax Convention on Income and Capital, 2017 (selected articles)
OECD, Commentary on The Articles of The Model Convention on Income and Capital, 2017 (selected articles)
K. Vogel, “Klaus Vogel on double taxation convention”, Chapter “Introduction” p. 1-7, 16-17 and 31-36, 2015, Kluwer Law.
K. Holmes, “International tax policy and double tax treaties – an introduction to principles and application”, Chapter 8, 2014
K. Holmes, “International tax policy and double tax treaties – an introduction to principles and application”, Chapters 13 and 14, 2014, IBFD.
K. Holmes, “International tax policy and double tax treaties – an introduction to principles and application”, Chapter 14, 2014, IBFD.
K. Holmes, “International tax policy and double tax treaties – an introduction to principles and application”, Chapter 16, 2014, IBFD.
S. V. Kostic, “OECD / UN / International - In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties” World Tax Journal, 2019.
Silvestri, “Holding companies in the BEPS era”, 2017, Intertax
Slides that will be distribuited
OECD, Commentary on The Articles of The Model Convention on Income and Capital, 2017 (selected articles)
K. Vogel, “Klaus Vogel on double taxation convention”, Chapter “Introduction” p. 1-7, 16-17 and 31-36, 2015, Kluwer Law.
K. Holmes, “International tax policy and double tax treaties – an introduction to principles and application”, Chapter 8, 2014
K. Holmes, “International tax policy and double tax treaties – an introduction to principles and application”, Chapters 13 and 14, 2014, IBFD.
K. Holmes, “International tax policy and double tax treaties – an introduction to principles and application”, Chapter 14, 2014, IBFD.
K. Holmes, “International tax policy and double tax treaties – an introduction to principles and application”, Chapter 16, 2014, IBFD.
S. V. Kostic, “OECD / UN / International - In Search of the Digital Nomad – Rethinking the Taxation of Employment Income under Tax Treaties” World Tax Journal, 2019.
Silvestri, “Holding companies in the BEPS era”, 2017, Intertax
Slides that will be distribuited
Contenuti
The course will:
- first analyze international tax law general principles;
- then provide a detailed view of the main models commonly adopted for the bilateral DTTs;
- finally focus on several practical cases giving the students the opportunity to test acquired tools of knowledge by an interactive experience.
Followingly, it will focus, on European Taxation law. The course aims to provide students with the main concepts of EU tax law, also through the analysis of the legislation (the Treaty on Functioning of the EU, directives, etc..) and, in particular, the jurisprudence of the European Court of Justice.
At the end of the course, students are expected to be comfortable with the OECD Model Convention, the ECJ jurisprudence and with the trends in EU tax law.
Students enrolled for the course will be allowed to take part to the selections for the Eucotax Wintercorse and the Moot Court.
- first analyze international tax law general principles;
- then provide a detailed view of the main models commonly adopted for the bilateral DTTs;
- finally focus on several practical cases giving the students the opportunity to test acquired tools of knowledge by an interactive experience.
Followingly, it will focus, on European Taxation law. The course aims to provide students with the main concepts of EU tax law, also through the analysis of the legislation (the Treaty on Functioning of the EU, directives, etc..) and, in particular, the jurisprudence of the European Court of Justice.
At the end of the course, students are expected to be comfortable with the OECD Model Convention, the ECJ jurisprudence and with the trends in EU tax law.
Students enrolled for the course will be allowed to take part to the selections for the Eucotax Wintercorse and the Moot Court.
Risultati di Apprendimento Attesi
Knowledge and understanding: The course will offer key theoretical tools to acquire knowledge of international and EU taxation principles and concepts (as permanent establishment, residence, harmonization, abuse od law) as well as the main sources of international and EU legislation and case law pertaining international and EU taxation. The knowledge acquired will be verified through discussions during the classes and will be decisive for passing the final oral exam.
Applying knowledge and understanding: By attending this course students are expected to be able to analyze international ed EU tax cases and examine major developments of international and EU taxation sources. Students must be able to elaborate the topics studied during the course, apply the knowledge acquired and identify possible solutions to problems posed by the rapid evolution of tax legislation. The knowledge acquired will be verified through discussions during the classes and will be decisive for passing the final oral exam.
Making judgements: students must be able to collect the relevant data observing the real world in order to evaluate it on the basis of the knowledge acquired. They will be able to evaluate data independently and to solve cases applying relevant laws and the relevant judges. Students will be required to apply the concepts learned to deepen their knowledge and competence.
Communications Skills: This course will give the students the possibility to acquire and understand major terms and concepts in order to communicate their ideas, proposals, analysis and critical reasoning in the field of international and EU taxation. Through the various activities that will take place during the course – lessons with discussion, oral exams, moot courts, workshops – the students will be able to put these communication skills into practice in various contexts, by adapting the terms used to the interlocutor in the specific case, thus gaining advanced rhetorical skills necessary for their professional career.
Learning skills: Students must demonstrate they developed an ability to learn and to update themselves through the study of literature and case law positions. This ability is particularly relevant in the fields of international and EU tax laws which are noteworthy for sudden changes given the need to adapt tax rules to the ever-changing economic reality. The acquired solid knowledge of the fundamental aspects of the matter will allow them to carry on also independently further study as well as to undertake different postgraduate training activities.
Applying knowledge and understanding: By attending this course students are expected to be able to analyze international ed EU tax cases and examine major developments of international and EU taxation sources. Students must be able to elaborate the topics studied during the course, apply the knowledge acquired and identify possible solutions to problems posed by the rapid evolution of tax legislation. The knowledge acquired will be verified through discussions during the classes and will be decisive for passing the final oral exam.
Making judgements: students must be able to collect the relevant data observing the real world in order to evaluate it on the basis of the knowledge acquired. They will be able to evaluate data independently and to solve cases applying relevant laws and the relevant judges. Students will be required to apply the concepts learned to deepen their knowledge and competence.
Communications Skills: This course will give the students the possibility to acquire and understand major terms and concepts in order to communicate their ideas, proposals, analysis and critical reasoning in the field of international and EU taxation. Through the various activities that will take place during the course – lessons with discussion, oral exams, moot courts, workshops – the students will be able to put these communication skills into practice in various contexts, by adapting the terms used to the interlocutor in the specific case, thus gaining advanced rhetorical skills necessary for their professional career.
Learning skills: Students must demonstrate they developed an ability to learn and to update themselves through the study of literature and case law positions. This ability is particularly relevant in the fields of international and EU tax laws which are noteworthy for sudden changes given the need to adapt tax rules to the ever-changing economic reality. The acquired solid knowledge of the fundamental aspects of the matter will allow them to carry on also independently further study as well as to undertake different postgraduate training activities.
Criteri Necessari per l'Assegnazione del Lavoro Finale
No special criteria are required.
Corsi
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GIURISPRUDENZA
Laurea Magistrale Ciclo Unico 5 Anni
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