Course code:
Academic year:
Course title:
Module:
Teacher 1:
Teacher 1:
Type 1:
Teacher 2:
Teacher 2:
Type 2:
Reference sector:
Year of degree course:
3rd year degree course in Company legal Expert
Faculty:
Type:
Semester:
Sub period:
Total credits:
Workload
| Attività frontale: Lectures: |
36.0 |
|
|
| Esercitazioni: Applied activities: |
0.0 |
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|
| Studio individuale: Individual work: |
114.0 |
|
|
| Attività didattica a piccoli gruppi: Group work: |
0.0 |
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|
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| Seminari: Seminars: |
0.0 |
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|
|
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| Laboratori: Laboratories: |
0.0 |
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| TOTALE (voci sopra-elencate): TOTAL: |
150.0 |
|
|
| Ore di lezione settimanali: |
6.0 |
Prerequisites:
Prerequisites for the 2011 academic year are defined at www.unibg.it/giurisprudenza. Link:Piani di studio.
Educational goals:
The course aims at providing the basic elements of international and European tax law. The interaction between double taxation convention and EU law will be explored. The subject matter will be mainly restricted to direct taxation.
Course contents:
A. International Tax Law: sources of international tax law; source vs. residence taxation; double taxation and the relief of double taxation; basic structure and content of OECD Model Convention on income and capital. B. EU Tax Law: sources of EU Tax Law; influence of the fundamental freedoms and the prohibition of state aids on domestic direct taxation; the Directives on direct taxation.
Course text 2:
Teaching activities:
Assessment:
written
Teaching language:
Other information: