The course is aimed at analyzing the tax consequences of company residence selection. In a perspective taking into account the different subjects involved (small enterprises, large enterprises, corporations, group of companies) and the ways and means by which the internationalisation might take place as well. In this sense, the joint examination of the business choices and of the contractual freedoms will be considered, as for the tax consequences both for direct and in direct taxation, in particular during the different phases of the exportation of goods, of the business activities in foreign countries using a fixed place of business, in the creation of group dynamics in a global context. Using the general principles of international tax law, EU law and the fundamental aspects of comparative law as guidance.

Residence criteria
The business activity of the non resident enterprise
The localization rules in income taxes and VAT
The permanent establishment
The electronic commerce
The group of companies
Tax avoidance and anti avoidance provisions
International tax law and its sources
EU tax law and its sources
The principle of freedom of establishment
Tax issues related to the market freedom
Abuse of DTC and Directives

- knowledge and understanding about the fundamentals of taxes allocation and apportionment between states;
- making judgements about the fundamentals of company international tax planning
- communication skills and learning skills about the fundamentals of company international tax planning

Seminars with foreign professors and experts in international tax law

Modalità didattiche

Lectures will be in Italian. Seminars on selected topics and some lessons will be scheduled
in English, Spanish and French.

Testi di studio

TOSI L. BAGGIO R., Lineamenti di diritto tributario internazionale, Cedam , Padova, 2009.

You have to contact the lecturer to have specific information about the chapters to be studied.

Texts are available in French, English and Spanish upon request.

Modalità di
accertamento

Oral examination. Papers presentation and writing is allowed only to students participating to class work. Arrangements can be made for exams to be given in Spanish, French and English, if requested in due time to the course instructor.

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.

Testi di studio