- Docente: Andrea Carinci
- Credits: 6
- SSD: IUS/12
- Language: English
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Bologna
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Corso:
Second cycle degree programme (LM) in
Law, Economics and Governance (cod. 5811)
Also valid for Second cycle degree programme (LM) in Law and Economics (cod. 5913)
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from Apr 15, 2026 to May 20, 2026
Learning outcomes
At the end of the module, students: - demonstrate knowledge and understanding of the national and international tax system, the principles of income taxation and VAT, the framework of tax litigation procedures, and the classification and taxation of financial instruments; - know how to critically analyze proposals about taxation reform, use factual data to determine the taxation regime of specific transactions, analyze data to distinguish critical flaws in Tax Authorities’ decisions, and participate in strategic decision-making and analysis about the choice of taxation regimes.
Course contents
International taxation: sources and instruments
The OECD model
permanent estabishment
dividends
royalties
pensions
Criteria to avoid double taxation
Teaching tools
Will be provided slides of the course
Office hours
See the website of Andrea Carinci