• Turina Alessandro

The course is open also to Students who have not previously taken courses in the area of taxation and is particularly suited to those Students interested in a prospective career path in the area (e.g., tax consulting or in-house tax departments) or where “international tax literacy” is increasingly required (e.g., finance departments). The teaching approach combines lectures by the instructor and practical case study sessions. A list of pre-readings will be assigned and made available before each class. Although the course is primarily concerned with international tax rules (thus, with a legal perspective), an interdisciplinary approach will be adopted, displaying the connections between taxation and the business decisions of multinational enterprises.

The course aims at introducing Students to international taxation, with a focus on the OECD Model Double Taxation Convention, the model convention on which most tax treaties worldwide are based as well as on the recent developments introduced by the OECD/G20 Base Erosion and Profit Shifting Project (BEPS). The course will also make introductory references to transfer pricing in the light of the OECD Transfer Pricing Guidelines and to selected issues of EU Tax Law, with a specific concern for EU-Switzerland tax relations. Through this course, Students can expect to acquire: 1) introductory knowledge on the functioning of tax treaties and their concrete application with specific regard to cross-border corporate transactions; 2) a basic understanding of the transfer pricing process; and 3) an awareness of the impact of the tax policy of the European Union on a third country such as Switzerland.

Students who wish to do so may use  C. Garbarino, Taxation of Bilateral Investments. Tax Treaties after BEPS,  Edward Elgar Publishing (2019) as a reference textbook. A set of additional readings (typically journal articles and book excerpts) assigned to each session will be included in the course Syllabus.

Examen écrit 90 minutes

Examen écrit 90 minutes