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Course 2018-2019 a.y.

50077 - INTERNATIONAL AND COMPARATIVE TAXATION

Department of Law

Course taught in English

Go to class group/s: 31

EMIT (6 credits - II sem. - OP  |  IUS/12)
Course Director:
CARLO GARBARINO

Classes: 31 (II sem.)
Instructors:
Class 31: CARLO GARBARINO


Prerequisites

There are no prerequisites for the course. The course is open also to students who have not previously taken a course in tax law or international law.


Mission & Content Summary
MISSION

The course is particularly suited for those students interested in international corporate taxation and related job opportunities in private practice and in the corporate sector. The course is the only elective course in international taxation offered in the graduate degrees. The course which pairs seminars and case studies to traditional lectures - provides a sound theoretical framework as well as practical tools for dealing with the typical issues encountered in global tax consulting. The course is divided in two sections, which are aimed to combine the international, EU and comparative approaches to the transnational dimension of taxation. The first section deals with international and EU tax law: this section is aimed at providing a general framework of the subject matter, together with the discussion of case studies. The second section aims at covering the basic issues of corporate taxation with a comparative approach, focusing on the connections between taxation and business strategy.

CONTENT SUMMARY

Section One (International and EU Tax Law):

  • International tax treaties and the OECD Model Tax Convention (tax treaty formation, tax treaty interpretation and key definitions).
  • Basic international taxation rules (tax residence, permanent establishment).
  • Investment income: dividends, interest, royalties.
  • Other categories of transnational income.
  • Principles of international tax planning and analysis of tax treaty case law (including optional presentations by Students).
  • EU tax law (general principles, sources, tax coordination).
  • The case law of the Court of Justice of the European Union in income tax matters (including optional presentations by Students).

 

Section Two (Comparative Business Tax Law):

  • Basic concepts on the taxation of business income.
  • Basic methods of comparative taxation.
  • Comparative analysis of corporate taxation and circulation of models.
  • The taxation of multinational group of companies.
  • Selected Issues (Distribution of profits; Intra-group financing; global tax consolidation; CFC rules).

In addition, the course provides some practical instruction on how to conduct bibliographic research on international taxation using the resources available through the Bocconi Library and on the drafting and editing of the final paper.


Intended Learning Outcomes (ILO)
KNOWLEDGE AND UNDERSTANDING
At the end of the course student will be able to...
  • Recognize the key issues of international taxation.
  • Illustrate the principles of tax planning.
  • Explain the most relevant aspects of comparative business law.
  • Identify the main features in cases from the Court of Justice of the European Union.
  • Select the most relevant aspects of a tax treaty.
APPLYING KNOWLEDGE AND UNDERSTANDING
At the end of the course student will be able to...
  • Analyze and interpret the most relevant and widespread elements of international taxation.
  • Compare different situations in business taxation.
  • Discuss on problems concerning cross-border taxation.
  • Arrange a presentation on a case of the Court of Justice of the EU or on a tax treaty.
  • Organize and develop a paper on an international tax theme.

Teaching methods
  • Face-to-face lectures
  • Guest speaker's talks (in class or in distance)
  • Case studies /Incidents (traditional, online)
DETAILS
  • During the course, external guest speakers  give talks on specific issues of international taxation.
  • There is the possibility for students to give a presentation on a case study, concerning one of the topics of the course.

Assessment methods
  Continuous assessment Partial exams General exam
  • Individual assignment (report, exercise, presentation, project work etc.)
  •     x
    ATTENDING AND NOT ATTENDING STUDENTS

    The exam consists of a take-home paper on a topic to be approved by the Professors and evaluated according to a set of criteria that will be communicated to the Students. The paper must be submitted within one of the deadlines outlined in the Syllabus and will be discussed with the Professors in regular Bocconi exam sessions (set between ten and fifteen days after the due date for the submission).

     

    Upon the dates of the exam sessions, the assessment of the take-home paper will be communicated and discussed with the Students, who will also have the chance to review the paper. Due to the current COVID-19 emergency, at least for the May and June 2020 sessions, the review of the take-home paper will be conducted remotely in the same way as for other oral examinations. Technical specifications and guidance will be provided in due course.

     

    The paper (consisting of a paper in the range of 10 – 12 single-lined pages, font: TNR 12, excluding the table of contents and bibliography, additional specifications will be provided and explained in detail in due course) MUST BE UPLOADED ON THE BBOARD PLATFORM (A DEDICATED ASSIGNMENT WILL BE CREATED FOR EACH OF THE EXAM SESSIONS) AS WELL AS FORWARDED, AS A BACK-UP, BY E-MAIL ON OR BEFORE ONE OF THE DEADLINES ON THE RIGHT COLUMN OF THE ABOVE CHART (PAPER DEADLINE) TO DR ALESSANDRO TURINA (alessandro.turina@unibocconi.it). PLEASE MAKE SURE ALSO TO C.C. COPY PROFESSOR CARLO GARBARINO (carlo.garbarino@unibocconi.it) IN THE E-MAIL .

     

    AS ANTICIPATED, IN ORDER TO BE ELIGIBLE TO VALIDLY SUBMIT THE TAKE-HOME PAPER AT THE DUE DATES, THE STUDENT MUST:

     

    1: BE ENROLLED IN THE COURSE, AND

     

    2. BE INCLUDED IN THE FINAL LIST OF THE ATTRIBUTED PAPERS (PUBLISHED ON THE COURSE PLATFORM)


    Teaching materials
    ATTENDING AND NOT ATTENDING STUDENTS

    The course is based on materials that are placed in the course platform. The suggested reference book is:

    • A.K. HOLMES, International Tax Policy and Double Tax Treaties. An Introduction to Principles and Application, Amsterdam, IBFD, 2014, 2nd edition. 
    Last change 15/06/2018 07:11