English

Globalization, harmonization, comparison.
Comparative methods in tax law.
Interpretation and comparison.
Fundamental tax principles: a comparative analysis.
Corporate taxation in the European Union.
Tax havens.

Teaching material distributed during the lessons, which can be requested by email from the teacher and can be found on the Department website

Knowledge and understanding
The student must demonstrate at least sufficient knowledge of the topics indicated in the program; must demonstrate the ability to understand the subject, with regard both to the institutions analyzed and to the principles and rules that govern the comparison and the different tax systems. Furthermore, they will have to demonstrate that they are able to develop autonomous and original ideas, also in a context of regulatory, jurisprudential and bibliographic research (knowledge and understanding).
Applied knowledge and understanding
The student must demonstrate critical ability in understanding the tax phenomenon in the various countries examined, in its general and special parts. The student will be able to apply the rules of comparison of tax systems to concrete and specific contexts (applied knowledge and understanding).
Autonomy of judgement.
The student will have to demonstrate interpretative ability of the fundamental tax principles of the countries examined (making judgements)
Communication skills
The student will have to demonstrate that they are able to communicate their knowledge clearly and without ambiguity, and that they are able to express their considerations and conclusions also in the context of the debate on practical and jurisprudential cases treated during the lectures. The student must demonstrate the ability to explain the notions acquired with argumentative coherence, logical-systematic rigor and ownership of language (communication skills).
Ability to learn
The student must demonstrate that they have developed the ability to understand the complexity of the economic and financial phenomenon, as well as the learning skills that can allow them to continue studying tax law in an autonomous and conscious way, also through constant updating of their skills (learning skills) .

None

Frontal and interactive lessons (36 hours).

Oral test with final judgment from 18 to 30 with honours. The following evaluation criteria will be applied in formulating the final judgment: • Failure to pass the exam: the candidate does not achieve any of the results described in the "Expected learning outcomes" point; • From 18 to 21: Sufficient level. In particular, the candidate achieves the results expected under the point "knowledge and understanding"; • From 22 to 24: Fully sufficient level. In particular, the candidate achieves the learning outcomes foreseen in the points "knowledge and understanding" and "applied knowledge and understanding"; • From 25 to 26: Good level. The candidate achieves the learning outcomes set out in the points "knowledge and understanding", "applied knowledge and understanding" and "independence of judgement"; • From 27 to 29: Very good level. The candidate achieves the learning outcomes set out in the points "knowledge and understanding", "applied knowledge and understanding", "independence of judgement", and "communication skills"; • From 30 to 30 with honors: Excellent level. The candidate fully achieves the learning outcomes set out in the points "knowledge and understanding", "applied knowledge and understanding", "independence of judgement", "communication skills" and "ability to learn".

English