Guida degli insegnamenti

Syllabus

Partially translatedTradotto parzialmente
[66004] - ECONOMICS OF TAXATIONECONOMICS OF TAXATION
SIMONE SAMPERNA
Lingua di erogazione: INGLESELessons taught in: ENGLISH
Laurea Magistrale - [EM07] INTERNATIONAL ECONOMICS AND COMMERCE (Curriculum: INTERNATIONAL ECONOMICS AND BUSINESS) Master Degree (2 years) - [EM07] INTERNATIONAL ECONOMICS AND COMMERCE (Curriculum: INTERNATIONAL ECONOMICS AND BUSINESS)
Dipartimento: [040002] Dipartimento Scienze Economiche e SocialiDepartment: [040002] Dipartimento Scienze Economiche e Sociali
Anno di corsoDegree programme year : 2 - Primo Semestre
Anno offertaAcademic year: 2017-2018
Anno regolamentoAnno regolamento: 2015-2016
Opzionale
Crediti: 6
Ore di lezioneTeaching hours: 44
TipologiaType: B - Caratterizzante
Settore disciplinareAcademic discipline: SECS-P/03 - SCIENZA DELLE FINANZE

LINGUA INSEGNAMENTO LANGUAGE

INGLESE

English


PREREQUISITI PREREQUISITES

Basic knowledge of the sources of community and international law.

Basic knowledge of the sources of community and international law.


MODALITÀ DI SVOLGIMENTO DEL CORSO DEVELOPMENT OF THE COURSE

The course is structured in 22 days 2 hours and will alternate theoretical lessons, group work based on case studies and best practices.
The exam includes a test mode based on the anaiysis of a case study and its presentation.

The course is structured in 22 days 2 hours and will alternate theoretical lessons, group work based on case studies and best practices.
The exam includes a test mode based on the anaiysis of a case study and its presentation.


RISULTATI DI APPRENDIMENTO ATTESI LEARNING OUTCOMES
Knowledge and Understanding.

After completing the course, students wili be able to understand the incidence of the tax variable in the different systems in an internationalization perspective.


Capacity to apply Knowledge and Understanding.

At the end of the course students will also use the principles acquired in practical cases.


Transversal Skills.

Practical applications, comparisons and dìscussions, which will take place during the course will enable students to enhance their autonomy, and their skills in terms of communication, learning and criticai approach.


Knowledge and Understanding.

After completing the course, students wili be able to understand the incidence of the tax variable in the different systems in an internationalization perspective.


Capacity to apply Knowledge and Understanding.

At the end of the course students will also use the principles acquired in practical cases.


Transversal Skills.

Practical applications, comparisons and dìscussions, which will take place during the course will enable students to enhance their autonomy, and their skills in terms of communication, learning and criticai approach.



PROGRAMMA PROGRAM

The assessment of the tax vanable in the different systems in an internationalization perspective.
Anaiysis of different operational instruments relating to the management of the tax variable in the exercise of
business activities in the global market in order to support strategie decisions.
Partecipation in I.T.W. International Tax Week. The International Tax Week is a cultural and educational
exchange project among severa! European universitìes that allow students of different nationalities of
working and cooperating on some topics as well as to link their knowiedge.

The assessment of the tax vanable in the different systems in an internationalization perspective.
Anaiysis of different operational instruments relating to the management of the tax variable in the exercise of
business activities in the global market in order to support strategie decisions.
Partecipation in I.T.W. International Tax Week. The International Tax Week is a cultural and educational
exchange project among severa! European universitìes that allow students of different nationalities of
working and cooperating on some topics as well as to link their knowiedge.


MODALITÀ DI SVOLGIMENTO DELL'ESAME DEVELOPMENT OF THE EXAMINATION
Learning Evaluation Methods.

The exam includes a written test.


Learning Evaluation Criteria.

The course is structured in 22 days 2 hours and will alternate theoretical lessons, group work based on case
studies and best practices.


Learning Measurement Criteria.

During the exam, students must demonstrate that they have acquired a solid knowledge of the lessons topics and know how to apply these knowledges in the solution of the exercises.


Final Mark Allocation Criteria.

The final evaluation will range from 18 (minimum mark) to 30 (maximum mark).


Learning Evaluation Methods.

The exam includes a written test.


Learning Evaluation Criteria.

The course is structured in 22 days 2 hours and will alternate theoretical lessons, group work based on case
studies and best practices.


Learning Measurement Criteria.

During the exam, students must demonstrate that they have acquired a solid knowledge of the lessons topics and know how to apply these knowledges in the solution of the exercises.


Final Mark Allocation Criteria.

The final evaluation will range from 18 (minimum mark) to 30 (maximum mark).



TESTI CONSIGLIATI RECOMMENDED READING

Miller, Oats, Principles of International Taxation, 2014;
L. Cerioni, The European Union and Direct Taxation: A solution for a difficult relattonship", 2015 capp- I-MI.

Miller, Oats, Principles of International Taxation, 2014;
L. Cerioni, The European Union and Direct Taxation: A solution for a difficult relattonship", 2015 capp- I-MI.


Scheda insegnamento erogato nell’A.A. 2017-2018
Le informazioni contenute nella presente scheda assumono carattere definitivo solo a partire dall'A.A. di effettiva erogazione dell'insegnamento.
Academic year 2017-2018

 


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