MASARYK UNIVERSITY

                                        Comparative Tax Law

                                       First term, 2016-2017

                                       Prof. Nicola Sartori



Syllabus


Time:               November 15 – 18, 2016

Place:               MASARYK UNIVERSITY

Office Hours:  Before and after class

e-mail:             nicola.sartori@unimib.it


Objectives

                The objectives of this class are to acquire a knowledge of how different tax rules
function in different countries to solve similar tax problems, utilizing, whenever it is possible,
the economic principles of taxation.



Structure

                The topics covered in class will generally follow the Outline and Readings handout.



Readings and Class participation

            The required and “back up” readings are listed on the Outline and Readings handout.

            The required readings are taken from the book Avi-Yonah, Sartori & Marian, Global
perspectives on income taxation law, Oxford University Press, 2011. The required readings represent
the minimum, common-denominator material that all members of the class should be knowledgeable
about before the classroom discussion on the relevant topic.

            The “back up” readings are just for your own benefit. I do not require you to read
them, but they may be useful if you feel you did not understand the issues we dealt with in class.


Final exam

There will be a final exam. The final exam, given on …………., will consist of multiple-choice and
true or false questions about the facts, principles, and issues of comparative tax law discussed
earlier in the course, and an open question.

The final exam will be closed-book and will be based on what we deal with in class and on the
required readings.


Student Evaluation

            The course grade will be based on class participation and final exam as follows:

                        Class participation:  10%

                        Final exam:  90%