The course aims at providing the students with a knowledge of the main principles and rules pertaining to international tax law, namely to Double Tax Treaties (DTTs) practice, having also regard to the interplay with selected aspects of EU tax law.

Knowledge and comprehension The training activities carried out aim to develop in the students both skills for the analysis of legal texts and for the comprehension of logical connections within the different topics covered by the course. In particular the course develops in the students the essential skills to work in the field of international taxation as a one of the following professional figures: specialised tax lawyer, accountant, tax law judge; official of public tax agency, corporate advisor. In any case, the course grants a solid understanding of the theoretical and practical aspects of the different topics. Ability to apply knowledge and understanding Thanks to the constant reference to specific legal cases, the student will acquire the practical aspects of the subject and the ability to orientate himself in its complexity. Autonomy of judgment The student will acquire individual critical-analytical skill through the critical comparison among case law, doctrine and administrative practice. Communicative Skills The student will be able to communicate information and solutions to specialised and non-specialised persons as a result of the expertise gained during the course. Learning skills The student will be able to conduct his own business activity putting into practice the notions assimilated during the course.

The course will analyze: - the general principles of international tax law; - the provisions of the main models commonly adopted for the bilateral DTTs (specific focus on the OECD Model and, to a more limited extent, on the UN Model).

Michael Lang, Introduction to the Law of Double Taxation Conventions, Linde Verlag, 2021 (the book can be purchased through the internet page of Linde Verlag: https://shop.lindeverlag.at/buch/introduction-to-the-law-of-double-taxation-conventions-18964?page_id=1)

Lectures and presentations on relevant topics. Presentations will be made available to students. Considering the structure of the course, class attendance is highly recommended. Class attendance at least equal to 75% of the total class time and student’s active participation during classes will be positively considered in the final assessment. INTERNATIONAL AND EUROPEAN TAX MOOT COURT COMPETITION Starting from the academic year 2004-2005, Luiss Guido Carli takes part to the International and European Tax Moot Court Competition. This is a competition that simulates a process, in which the delegations (consisting of a maximum of 4 persons) of selected EU and non-EU universities face off on a specific topic of International and/or European tax law. Simulating an oral hearing before an international court, the different teams draft a written memorandum and plead before the court, illustrating the relevant arguments. Participation to this project requires a research activity to be carried out at LUISS in order to properly draft the written memorandum. The oral phase will take place in Belgium (at the Katholieke Universiteit Leuven) and will be concentrated in one week. During this week seminars on topics of International and EU law also takes place. Students will be invited to apply via email for the participation to the Moot Court. Specific details on the selection procedures will be communicated in due time. INTERNATIONAL AND EUROPEAN TAX MOOT COURT COMPETITION - BENEFITS FOR PARTICIPANTS Students selected as participants to the International and European Tax Moot Court will receive the following benefits: - in the final oral exam, one question will refer to one of the topics covered by the case of the International and European Tax Moot Court; - in the final oral exam, the student will receive a consideration ranging from positive up to excellent depending on: (i) the extensiveness and quality of the research activities carried out on the topics relevant for the case of the International and European Tax Moot Court; (ii) the quality of the written memorandum drafted as of the date of the final exam.

Midterm exam: exam with questions covering the topics discussed during the first 6 weeks of classes. Final exam: exam with questions covering either the topics discussed during the second 6 weeks of classes or, as an alternative, all the topics of the course (depending on the decision of the student to accept or not the grade proposed for the midterm exam)

As for the thesis, first of all the student should have attended the course. Once the topic is identified and defined with the professor, the student is required to: 1. Carry out a preliminary research on the topic; 2. Draft a preliminary bibliography; 3. Read the materials; 4. Draft a preliminary outline of the thesis; 5. Submit the preliminary outline to the professor for his approval. After the approval of the outline, the student can start writing the thesis, under the supervision of either the professor or one of the teaching assistants.