@Mail
No exam preparatory.
At the end of the course students should be able: a. to assess the main peculiarities of a tax systems; b. to make a critical analysis of policy tax makers; c. to design an appropriate investment structure taking into consideration tax variables and related financial and economics consequences.
The first part of the course outlines general constitutional principles and antiavoidance provisions. The second part focuses mainly on definition of taxable income and on ways of determining tax burden in the hands of individuals as well as of corporate entities. The third part provides an overview of the basics of international tax jurisdictions and of (the relief of) juridical and economic double taxation.
Handbooks: Compendio di Diritto tributario F. Tesauro, V ed., UTET, 2013; "Diritto tributario internazionale, Manuale", V. Uckmar, G. Corasaniti, P. De' Capitani Di Vimercate, C. Corrado Oliva, CEDAM, 2012 pages 1 -122 and pages 195-228.
Traditional
No intermediate tests. Oral examination.
Participation to classes is strongly recommended.