Student guide Faculty of Economics A.Y. 2010/11

The course expands upon two topic areas which the current process of "globalisation" of the economy has made increasingly relevant to business tax consulting: extraordinary transactions and international tax law.

The goal is to equip students with the essential knowledge needed to navigate the regulations in this field, and to introduce them to tax planning--an activity widely practiced in the sectors under study--with an awareness of the restrictions placed upon it by the law.

The teaching method will rely extensively upon discussions of case studies, either prepared by the lecturer, or drawn from the court decisions and ministerial orders. Attendance at lectures is therefore strongly recommended.

1. Group taxation and extraordinary transactions.

1.1 National consolidated taxation and transparent taxation.

1.2 Transformations.

1.3 Sell-offs of companies and of controlling stakes.

1.4 Share exchanges.

1.5 Mergers.

1.6 Demergers.

 

2. International and community tax law.

2.1 Double taxation and measures (internal and conventions) for its avoidance.

2.2 Residence.

2.3 Taxation of non-residents: corporate income, dividends, interests and royalties.

2.4 The transfer price.

2.5 Tax havens and regulations against them.

2.6 Principles of community taxation.

 

3. Tax planning and avoidance.

3.1 National and international tax planning

3.2 Tax avoidance and art. 37-bis of Pres.Decree 600/1973.

Students who attend class will be given a reading list at the start of the course.

For distance students, a reading list will be set in consultation with the lecturers.