International law and taxation

The International Law and Taxation course is dividend in two modules: International Law (module 1) and International Taxation (module 2).

International Law module aims to provide the basic notions of comparative company law. In particular, it illustrates what corporate law is, while focusing on the common structure of company law across different jurisdictions and describing the basic governance structure which principally supports the Interests of Shareholders as a Class, and the protections of the Minority Shareholders and Non-Shareholder Constituencies. As results of learning outcomes, students will learn comparative techniques and how to make proper comparisons between different legislations at European level.

International Taxation module has the purpose of providing the students the main tools to understand the general aspects and problems on international tax law, including e.g. issues on double taxation and double non-taxation; the role of multinationals enterprises within the international tax system; transfer pricing; issues on international tax avoidance and tax evasion and the role of exchange of information, among others important international tax law issues and, moreover, basic notions on European Tax Law.
Course Contact: Progetto start@unito