Ateneo - UPO

General aspects of corporate taxation in the domestic, international, and European dimensions

G. Falsitta, Manuale di Diritto Tributario – Parte Speciale, Cedam, last edition. It is strongly recommended the use of an updated tax code.

The course aims to provide students with a deep analysis of the main taxes levied on the enterprises and, in particular, on income taxes, IRPEF (business income), CIT, VAT and IRAP, even in its European and transnational dimension.

No

Lectures. Supplementary lectures on specific topics.

The attendance of the course is not mandatory but is strongly recommended.
Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/services-students-physical-or-learning-disabilities Students with disabilities, learning disabilities or special education needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects.

Oral exam. Open questions.

The following topics will be addressed:
- Personal income tax
- Link between income and territory
- Different income categories: cadastrial income, employment income, self-employment income, capital income and miscellaneous income
- Corporate income tax
- Main components of business income
- Taxation of groups
- Tax transparency of corporations
- Tax Consolidation
- Value-added tax
- Regional production tax (Irap)
- Stamp duty
- Inheritance and gift tax
- International taxation
- European taxation

Proficient understanding of the principles informing corporate tax law