Fiscalità internazionale ed europea

lectures and seminars (should teaching be carried out in mixed mode or remotely, it may be necessary to introduce changes with respect to previous statements, in line with the programme planned and outlined in the syllabus)

Learning assessment may also be carried out on line, should the conditions require it.

International tax law and European tax law

International conventions for the avoidance of double taxation

The relevant European principles in tax matters

International tax cooperation

Internal rules on income taxes and on the prevention of international tax avoidance and tax evasion

European VAT discipline

L. Tosi-R. Baggio, Lineamenti di diritto tributario internazionale, Padova, 2018, pp.1-69, 87-222, 261-295

and

P. Pistone, Diritto tributario europeo, Torino, 2020, pp.82-221