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119039 ECONOMIA DELLA TASSAZIONE INTERNAZIONALE in Administration, finance and control LM-77 IORIO Antonio
(syllabus)
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 (Pillar) 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
(reference books)
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 As an alternative to the texts indicated above, the reference material (regulatory texts, official documents, in-depth articles, chapters of texts) dealt with during the lessons is made available to students.
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