Semantic subtyping is an approach for defining sound and complete procedures to decide subtyping for expressive types, including union and intersection types; although it has been exploited especially in functional languages for XML based programming, recently it has been partially investigated in the context of object-oriented languages, and a sound and complete subtyping algorithm has been proposed for record types, but restricted to immutable fields, with union and recursive types interpreted coinductively to support cyclic objects. In this work we address the problem of studying semantic subtyping for imperative object-oriented languages, where fields can be mutable; in particular, we add read/write field annotations to record types, and, besides union, we consider intersection types as well, while maintaining coinductive interpretation of recursive types. In this way, we get a richer notion of type with a flexible subtyping relation, able to express a variety of type invariants useful for enforcing static guarantees for mutable objects. The addition of these features radically changes the defi- nition of subtyping, and, hence, the corresponding decision procedure, and surprisingly invalidates some subtyping laws that hold in the functional setting. We propose an intuitive model where mutable record val- ues contain type information to specify the values that can be correctly stored in fields. Such a model, and the correspond- ing subtyping rules, require particular care to avoid circularity between coinductive judgments and their negations which, by duality, have to be interpreted inductively. A sound and complete subtyping algorithm is provided, together with a prototype implementation.
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