Financial institutions, international finance and risk management

- The various types of companies in the tax system; - Double taxation of the companies’ income; - IRPEF: taxpayers and taxable event, types of income, calculation of both the taxable base and the tax due, partnerships transparency; - IRES: taxpayers and the taxable event, calculation of the tax due; - Enterprise income calculation; - Transparency and consortium relief regimes; - VAT in the companies’ perspective; - IRAP in the companies’ perspective; - Registration tax related to the companies’ documentation; - Not operating companies regime; - Financial assets and taxation; - Withholding agent and withholding taxes; - Tax declaration regime, administered savings, managed savings; - Audits, investigations, assessment methods.

no requirements

Contrino - Corasaniti - Della Valle - Marini - Marcheselli - Marello - Messina - Trivellin, Fondamenti di diritto tributario, Wolters Kluwer, 2024, III eidizione

Topics will be examined in: frontal lectures; seminars; application lessons.

optional

In the evaluation of the exam, the following criteria will be used: 1. Full knowledge of all the topics. 2. Appropriateness, rigor and logic in illustrating the theories and normatives and their applications. 3. Ability to use the competences acquired during the course to understand and critically analyze the current related issues. 4. Use of an appropriate and technical language.

Corasaniti, Diritto tributario delle attività finanziarie, Egea, Milano, 2012 Falsitta, Manuale di diritto tributario. Parte generale, Cedam, Padova, ultima edizione disponibile Falsitta, Manuale di diritto tributario. Parte speciale, Cedam, Padova, ultima edizione disponibile Lupi (a cura di), Diritto delle imposte, Giuffrè, Milano, 2020 Melis, Lezioni di diritto tributario, Giappichelli, Torino, ultima edizione disponibile Tesauro, Istituzioni di diritto tributario. Parte generale, Utet, Torino, ultima edizione disponibile Tesauro, Istituzioni di diritto tributario. Parte speciale, Utet, Torino, ultima edizione disponibile

Topics will be examined in: frontal lectures; seminars; application lessons.