Teacher
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GIRELLI GIOVANNI
(syllabus)
Course contents: 1. Introduction to International Tax Law. 2. The ability to pay principle. 3. General principles of international taxation. 4. International tax regulations on residence. 5. International double taxation. 6. International tax avoidance and evasion. 7. Transfer pricing. 8. International tax cooperation. 9. Global approach to taxes.
(reference books)
Recommended books:
1. TOSI Loris, BAGGIO Roberto, International tax law in the italian legal system, Cedam, Milan, 2023 (with the exception of the last two chapters); or
2. GIRELLI Giovanni, International Tax Law (in the process of being published)
Please note that students have to integrate the aforementioned recommended books with the materials (slides) that are placed in the course platform.
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