Tax Law I, Tax Law II and International and Comparative Tax Law
The Course aims at providing the advanced instruments to assess tax evasion, tax avoidance and aggressive tax planning, both in the domestic and International context. The interaction among the different levels of tax systems will be examined.
A. The general Prohibition of Abuse of (Tax) Law in the EU law
a. The genesis of the principle
b. The difference between abuse of EU law and abuse of domestic (tax) law
c. Recent ECJ cases
d. The provisions of the EU Tax Directives
B. The Principal Purpose Test
a. Requirements and Effects
b. Interaction with the other provision and doctrine of tax treaty law
C. The Italian GAAR
D. The Revolution of Pillar Two
a. Income Inclusion Rule (IIR)
b. CFC
c. Undertaxed Payments Rule (UTPR)
d. Subject-to-Tax Rule (STTR)
e. Implementation and Interaction with the existing Provisions
Frontal Lectures
Written Examination, based on a case