Learning outcomes of the curricular unit

This course aims at providing master students solid theoretical foundations which allow them to understand the impact of the overlap of tax sovereignities over one entity or one transaction. It aims equally at understanding the role of tax treaties in the mitigation and elimination of juridical double taxation.

Syllabus

Introduction to International Tax Law
- International Juridical Double Taxation and its relief
- Tax Treaties - overview, types, structure and modus operandi: i) subjective and objective entliement to tax treaties; ii) allocation rules; iii) Double Taxation relief and other tax treaty rules
- Recent developments.