91392 - Tax Law

Academic Year 2021/2022

  • Moduli: Andrea Carinci (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)

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, as residency, permanent establishment, double imposition etc. Furthermore, it will examine the OCSE Model tax convention.


Correct readings will be suggested during the Course

Assessment methods

there will ben an oral exam

Office hours

See the website of Andrea Carinci

See the website of Claudia Sanò