- Docente: Claudia Sanò
- Credits: 6
- SSD: IUS/12
- Language: English
- Moduli: Claudia Sanò (Modulo 1) Claudia Sanò (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Legal Studies (cod. 9062)
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from Feb 24, 2023 to May 18, 2023
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from Apr 14, 2023 to May 15, 2023
Learning outcomes
At the end of the course unit, students: - possess an in-depth knowledge about the international solutions designed in terms of taxation (with an emphasis on the issue of double taxation) and the main national mechanisms for combating tax avoidance and evasion at the international level; - thanks to the critical and problem-solving oriented approach gained during the course unit, are capable to understand the core aspects of tax law concerning transboundary situations and to make an impact on future international initiatives of legal nature.
Course contents
The course aims to examine the main topics of International tax law, in particular by examining the OCED Model tax convention. Furthermore, the main topics of European tax law will be dealt with.
Readings/Bibliography
The material (books, journals, case law) will be indicated during the Course.
Teaching methods
Depending on the rules in force, the lectures will be taken in presence with the possibility to follow them via teams. During the lectures, slides presentations will be given, which will be made available to students afterwards.
Assessment methods
There will ben an oral exam.
Teaching tools
The e-leaning platform of the University of Bologna (https://virtuale.unibo.it/) is the most relevant teaching support tool made available to students.
For any specific request, in particular concerning learning disability (DSA), please contact the Professor in order to manage the most appropriated tools for lectures and the exam and to be redirected to the proper contact person.
Office hours
See the website of Claudia Sanò