26512 - Internal and International Fiscal Planning Fundamentals

Course contents

Tax planning aimed at legal saving in national and international tax law

Legislation against tax avoidance in national and international tax law

Incomes from abroad and tax credit on abroad incomes

The transfer of a company's seat abroad

Fictitious foreign companies

Incomes in local currency

Transfer price and Black list purchases

Anti-tax haven legislation: limitations to the transfer of residence, taxation of controlled and related undertakings in tax havens and Black list purchases

The global tax consolidation

Non-residents incomes: dividends outflows and permanent establishment

Tax system in the European Union: internal market and European harmonization

International tax system: sources, the OECD model, conditions, residence, permanent establishment and business incomes

Dividends, interest, fees, other incomes and foreign tax credit

Cooperation between states and information exchange

The principle of non-discrimination and amicable agreements

European and international extraordinary operations

Tax havens

Custom duty

 

Readings/Bibliography

CORDEIRO GUERRA R., Diritto tributario internazionale. Istituzioni, Cedam, Padova, 2016

and

TESAURO, Istituzioni di diritto tributario, Vol. 2, Parte speciale, Utet, Torino, 2012:

FIRST PART:

CHAPT. III, Sect. I, II (par. 13 and 14),

CHAPT. IV,

FOURTH PART

The students more interested, will can complete the textes above suggested with:

SACCHETTO (a cura di),  Principi di diritto tributario europeo e internazionale, Giappichelli, Torino, 2015 (in particolare per le operazioni straordinarie, il regime cfc, il transfer price, l'abuso del diritto tributario europeo ed internazionale) 

and

TOSI L. - BAGGIO R- Lineamenti di diritto tributario internazionale, Cedam, Padova, 2011

Teaching methods

Lectures and possibly exercises on some of the subjects of the program

Assessment methods

Oral exam

The student's evaluation will be based upon his/her answers to questions on the subjects of the program. Questions will be at the teacher's discretion.

Teaching tools

The teaching supporting instruments will be the updated text of the D.p.r. December 22nd 1986, n. 917 (Tuir), the textbooks suggested by the teacher, the notes and the synthetic slides that will be made available to the attending students, in addition to any other material the teacher will deem it useful to supply during the lessons.

Office hours

See the website of Filippo Cicognani