The program includes a complete international taxation knowledge regarding the main economic problems. For this purpose, the basic and general economic and legal issues of taxation systems will be examined. Acquired the basic and indispensable knowledge, the most relevant aspects and effects of international taxation will be studied in depth.

Income and taxes classification
Taxes principles
Progressivity and proportionality
Personal income tax and companies taxation, in Italy and abroad
Capital in international markets taxation and monitoring
Double taxation and methods to avoid or limit it; tax credit for income generated abroad.
Multinational companies taxation
Indirect taxation in the transfer of goods and services in international markets (VAT in intra-EU relations: imports, exports and customs taxation)
International tax avoidance and evasion in direct taxation (fictitious residences, tax inversions, transfer prices, CFCS, etc.)
International tax evasion in indirect taxation (VAT fraud, etc.)
International cooperations

Lezioni di scienza delle finanze, Parte II. Bruno Bises, Giappichelli, capitoli 1, 2, 3, 6, 7, 8, 10
Manuale di fiscalità internazionale, a cura di A. Dragonetti, V. Piacentini, A. Sfondrini, Ipsoa Manuali