DEPARTMENT OF POLITICAL AND SOCIAL SCIENCES
Master's Degree in International Trade Relations
Academic Year 2016/2017 - 1° Year

DIRITTO DELL'IMPRESA E TRIBUTARIO INTERNAZIONALE

Teaching Staff

Learning Objectives

• IMPRESA E SOCIETA'
  
  Commercial law is made up of a well-structured and organic legal system, within private law, regulating business enterprises’ activities. Such a legal system regards organizational features within the business enterprise and features regarding the external activities. The course aims at providing the students with a complete knowledge at a basic level over commercial law system. The knowledge acquired would enable the student with practical skills of the notions and concepts learnt besides with comprehension and skills sufficient to solve practical issues. The knowledge acquired would also provide students with the ability to communicate clearly and without ambiguity over their conclusions, notions and ratio of regulations, to specialist and non specialist persons. Moreover the course aims at developing the individual learning ability of students enabling them to continue studying and analyzing with a certain degree of autonomy
• International tax law
  

  Knowledge of International tax law.

• European Union tax law
  

  Knowledge of European tax law

• Methodology of comparative law
  
  The course has as its main goal to shed light on the increasing importance of comparative law resulting from the current processes of legal globalization which had as major result the downsizing of the system of national sources of law.

Detailed Course Content

• International tax law
  

  International fiscal law. Model convention with respect to tax

• European Union tax law
  

  Fiscal power of European Union

• Methodology of comparative law
  

  The main methodologies in the field of comparative law will be discussed. The attention will be focused on commercial contracts as well as on lex mercatoria.

Textbook Information

• International tax law
  

  Cordeiro Guerra diritto tributario internazionale, Cedam

  we suggest

  A. Carinci Codice ragionato breve per lo studio del diritto tributario, Giappichelli o M. Beghin, Codice di diritto tributario, Milano, Giuffrè, 2016

• European Union tax law
  

  Cordeiro Guerra Diritto tributario internazionale Cedam

  We suggest A. CARINCI, Codice ragionato breve per lo studio del diritto tributario, Torino, Giappichelli, 2016, o M. BEGHIN, Codice di diritto tributario, Milano, giuffrè, 2016.

• Methodology of comparative law
  

  Murray-Holloway-Timson-Hunt-Schmitthoff, The law and practice of international trade, Sweet & Maxwell, 2012, pp.1-165; 261-275