Catalogo dei Corsi di studio

The Company Taxation class is aimed at giving the students the systematic coordinates of the taxation of companies, whether or not Italian resident.


Specific goals
Knowledge and understanding: The Company Taxation class is articulated in a first part dedicated to the study of the tax regulations applicable to the ordinary management of a company, and in a second part focused on the topics related to the impact of taxation on the M&A transactions.

Applying knowledge and understanding: By classroom exercises, case studies and group works, the Company taxation class supports the students to identify procedures and tools of the essence to manage the tax variable. At the end of the course, students will be able to recite the company taxation subject in the perspective of the various actors of the tax relationship (taxpayer side: tax consultants and tax managers in the more structured entities; tax authorities: access to the public administration ranks through passing competitive exam tests).

Making judgements: The arguments covered are of a particular relevance with respect to an educational path aimed at the critical studying of managerial strategies, providing the evaluation of same in a strict tax law perspective. Under such investigation perspective, a particular focus is dedicated to the case law and the tax authorities practice, documents examined as case studies to simulate the real impact of the tax variable so to verify the contribution of the tax planning in the study of companies dynamics.

Communication skills: The Company Taxation class is aimed at strengthening the oral communication skills and, in such perspective, is continuously prompted the active participation of the students during the lessons by identifying arguments and case studies to be dealt with giving rise to a dialectical debate with the professor and colleagues.

Learning skills: The course guarantees the acquisition of a high level of autonomy as to the management of the study as well as one’s own learning. This is made possible through the construction of a method of analysis regarding the issues which relate to the companies taxation and by identifying the various reference sources (regulations text, commentators references as well as practice documentation).

Programme

6 CFU Class program
- The various types of companies in the tax system (having commercial or not commercial form, partnership or limited liability ones, mere holdings, professional firms, foreign companies);
- Companies taxation: companies as taxpayers;
- 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 (resident commercial form companies and not resident companies) and the taxable event, calculation of the tax due;
- Enterprise income calculation (simplified small enterprises, OIC compliant different from the microenterprises, IAS/IFRS compliant, livestock and farming enterprises, shipping enterprises);
- Transparency and consortium relief regimes;
- VAT in the companies’ perspective: taxpayers and relevant transactions, neutrality, VAT group;
- IRAP in the companies’ perspective;
- Registration tax related to the companies’ documentation;
- Not operating companies regime;
- Companies and accessory tax obligations;
- Companies as withholding tax agents;
- Audits, investigations, assessment methods: focus on companies;

9 CFU Course program:
Add to the above subjects the following:

- Taxation of M&A domestic, cross-border and international transactions (sale and purchase and contribution of a business as a going concern, transfer of controlling stakes, merger, spin-off, transformation, winding up, residence migration);
- Tax avoidance and abuse of tax law;
- Companies and EU tax aspects.

Adopted texts

Contrino - Della Valle - Marini - Marcheselli - Marello - Messina - Trivellin, Fondamenti di diritto tributario, Wolters Kluwer, 2020

Prerequisites

no requirements

Frequency modes

optional

Exam modes

Full knowledge of all the topics