DOMESTIC AND INTERNATIONAL BUSINESS TAX LAW

CODE	59840
ACADEMIC YEAR	2025/2026
CREDITS	9 cfu anno 2 AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA 6 cfu anno 3 SERVIZI LEGALI ALL'IMPRESA E ALLA PUBBLICA AMMINISTRAZIONE 10842 (L-14) - GENOVA
SCIENTIFIC DISCIPLINARY SECTOR	IUS/12
LANGUAGE	Italian
TEACHING LOCATION	GENOVA
SEMESTER	2° Semester
TEACHING MATERIALS	AULAWEB

OVERVIEW

Domestic and International Enterprise Tax Law

Enterprise Tax Law occupies a central role in university teaching in many areas of study, from legal to economics and business. It represents a decisive factor in any business on a national and international scale. The constitutional duty to contribute to public expenses, on which it is based, belongs to every subject who is part of the state community.

AIMS AND CONTENT

LEARNING OUTCOMES

The course focuses on domestic, european and international business taxation, included corporate reorganizations, for a career as a professional business tax advisor, corporate tax director or as a chief tax officer

AIMS AND LEARNING OUTCOMES

At the end of the teaching unit, the student will be able to:
- Describe the fundamental principles and sources of international and domestic business tax law (knowledge and understanding) using appropriate terminology in academic and professional contexts.
- Apply the general and special rules of the Italian business income tax system to practical cases (applying knowledge and understanding), solving problems related to business income taxation.
- Critically analyse administrative and judicial procedures in international and domestic business income taxation (making judgements), assessing the correctness of procedures and decisions.
- Communicate clearly and unambiguously solutions to business income taxation issues, both to specialists and non-specialists (communication skills), also through written and oral reports.
- Continue to independently deepen the main topics of the discipline (learning skills), using updated legal and doctrinal sources.

PREREQUISITES

Domestic and International Enterprise Tax Law is the only specialized legal course on taxation of the Master's Degree Courses of the Department of Economics.

Basically, it requires knowledge of the legal teachings of the three-year degree in Tax Law and Commercial Law, as well as the economics-business teaching of General Accounting. It is no coincidence that the teaching takes place in the second semester of the last year (2nd) of the master's degree course. Considering, in fact, the specialist knowledge in both legal and economic-business sectors in the field of enterprise financial statements, included extraordinary transactions, which characterize the master's degree in Economics (and in Administration, Finance and Control, in particular) - the teaching of Enterprise Tax Law is based on, and completes in terms of taxation, numerous teachings of the two-year master's degree: from the legal teachings of Enterprise Crisis Law and Business Reorganizations Law to those business economics of International Accounting Standards, Groups of companies and consolidated financial statements, M&A and corporate valuation.

TEACHING METHODS

The teaching unit consists of face-to-face lectures. Please refer to Aulaweb for any updates
that may be necessary during the academic year (regarding both teaching and examination
methods).
Students with certification of disability, specific learning disorders (DSA), or special
educational needs should contact, at the beginning of the course, both the instructor and the
Department's disability liaison, Professor Serena Scotto (scotto@economia.unige.it), to agree
on teaching and examination arrangements that, while respecting the objectives of the
teaching unit, take into account individual learning needs and allow the use of compensatory
tools.
Attendance is not compulsory.

SYLLABUS/CONTENT

Domestic and International Enterprise Tax Law

Index:

A. Teaching unit 9 credits ("cfu") – Programme
B. Teaching unit 9 credits ("cfu") – Content
C. Teaching unit 6 credits ("cfu") – Programme
D. Teaching unit 6 credits ("cfu") – Content

A. Teaching unit 9 credits ("cfu") - Programme

The teaching unit in Domestic and International Enterprise Tax Law of the master's degree course in Administration, Finance and Control consists of two parts focused on the taxation of corporate income.

Part I (48 hours of frontal teaching over a total of 72) focuses on the rules of taxation of corporate income deriving, first of all, from International Law and European Union Law: a taxation, therefore, that affects the company operating in an international dimension or, at least, in the European market;

Part II (remaining 24 hours of frontal teaching) deals with the taxation of corporate income, both in a group context, having regard to tax consolidation, tax transparency, and tax business reorganizations in national contexts, as well as international (and European, in particular).

B. Teaching unit 9 credits ("cfu") - Content

The content of the teaching unit 9 credits is the following:

I Part

Enterprise Income Tax Rules deriving from International Law

Double Taxation Treaties on Income and Capital: Outline, Scope, Interpretation.
Business profits: the permanent establishment (material and personnel); the allocation of business profits to the permanent establishment: the allocation process; the limited force of attraction; the principles of the separate entity and free competition; the difference in tax bases in the two countries; the adjustment of the profits of the permanent establishment; the isolated treatment of individual income components; member companies and transfer pricing.
Income of a shipping company in international traffic; dividends, interest and royalties; real estate income and capital gains, fees and attendance fees; other income.
The company's assets.
Methods to eliminate double taxation.
The special rules of double taxation treaties: non-discrimination, mutual agreement procedure and arbitration, exchange of information, assistance in collection. Other international agreements.
The Multilateral Convention against Base Erosion and Profits shifting: Hybrids, Treaty Abuse, Abuse of Permanent Establishment Status; the resolution of disputes.

Enterprise Income Tax Rules deriving from European Law

The sources of European Union law; primacy; rules with direct effect.
The application of the free movement of goods, workers, primary and secondary right of establishment, services, capital and payments in tax matters.
The principle of non-discrimination in tax matters.
The prohibition of state aid.

Enterprise Income Tax Rules deriving from domestic Law

Income tax return and financial statements: the rules for companies adopting international and national accounting standards and for other entities. The mechanism of increasing and decreasing variations.
Loss carry-forward. Rules pertaining to temporal imputation. The assets related to the company and their cost. The prior recognition in the income statement and the inherence of negative components.
The positive and negative components of enterprise tax income.

II part

Taxation of the income of the group of companies: the national and global tax consolidations; the tax transparency.
The transfer of the enterprise and the transfer of the shares; the exchange of shares; the transformation of companies and the heterogeneous transformation; mergers and demergers; european and international business reorganizations ; outbound operations and impositions; inbound operations. Ordinary and judicial liquidation of the enterprise.

C. e D. Teaching unit 6 credits ("cfu") - Programme and content

C. Teaching unit 6 credits ("cfu") - Programme
The 6-credit teaching unit coincides with Part I of the 9-credit teaching unit. 48 hours of lectures, held together with the first 48 hours of the 9-credit unit.
D. Teaching unit 6 credits ("cfu") - Content
For the content of the 6-credit teaching unit, see Part I of the 9-credit teaching unit.

TEACHERS AND EXAM BOARD

PAOLA TARIGO

Ricevimento: PAOLA TARIGO: The professor meets students in the classroom at the end of each lesson on any of the three weekly teaching days. Upon student request or for instructor needs, meetings can be held remotely via TEAMS. In this case, the day and time must be arranged in advance by email (tarigo@economia.unige.it).

LESSONS

LESSONS START

Sem: II
- Lessons begin for all teaching units in Domestic and International Business Tax Law: in February, during the week scheduled by the Department of Economics for the start of classes (except for different notice through Aulaweb - Tax Law)
- Lessons end - 9 - credit teaching unit (72 hours): in May, after the conclusion of 72 hours of lessons
- Lessons end - 6 -credit teaching unit (48 hours): in April, after the conclusion of 48 hours of lessons
Please refer to Aulaweb for updates.

Class schedule

DOMESTIC AND INTERNATIONAL BUSINESS TAX LAW

EXAMS

EXAM DESCRIPTION

ENTERPRISE TAX LAW INTERNATIONAL AND NATIONAL

9 credits exam

The 9 credits Enterprise Tax Law exam consists of two separate tests according the rules indicated below.

A first test focuses on the first part of the program and is in written form, with 6 questions. The student has 60 minutes for this test.The other test, having passed the first test, focuses on the second part of the program and is always in written form, with 6 questions. Also for this test the student has 60 minutes available. It’s possible to have the second test in the same session as the first test. However, in this case, the negative outcome of the first test precludes the correction of the second test (i.e., the latter will not be evaluated, as if it had not been taken). Students who intend to take both written tests in the same session must give prior written notice to the teacher. The questions of each written test are 6 in number and the single test lasts 60 minutes.In case of negative result, the test can be repeated in the next session (except in cases of seriously insufficient preparation, a sole discretion of the teacher). Exam templates and other information are visible by “aula web”. The overall grade is weighted: the first test takes on a greater "weight" than the second test. This reflects the different weight of the content of each of the two parts of the program.Therefore, the final grade is given by the sum of the two marks multiplied by their respective weights. The weight of the grade of the first test is 0.67 while the weight of the grade of the second test is 0.33. Decimal numbers thus obtained shall be rounded up to the unit if the decimal is greater than 0.5 and down if it is less than or equal to 0.5. Example: 6 cfu test grade 28; 3 CFU test grade 20. According to the above rule: (28 x 0.67) + (20 x 0.33) = 18.76 + 6.6 = 25.36 rounded to 25. With the result 25.5, the rounding is 25; with the result 25.6, the rounding would increase to 26. The praise obtained in the 6 cfu test (out of a total of 9 cfu) or in the 3 cfu test is not considered for the weighted score of the relevant test, but it counts towards the final score if the average of the two tests (6 and 3) is equal to 30.

6 credits exam

The 6 credits Enterprise Tax Law exam exam consists of one test, in written form. There are 6 questions in the written test and the test lasts 60 minutes. In case of negative result, the test can be repeated in the next session (except in cases of seriously insufficient preparation, a sole discretion of the teacher). Exam templates and other information are visible by “aula web”.

ASSESSMENT METHODS

The assessment of the student's acquired skills takes place through written tests which verify the ability to describe, apply and analyse the principles and rules of tax law, solve practical cases, and communicate solutions clearly. The evaluation criteria are: correctness of answers, ability to apply knowledge to practical cases, clarity of exposition, and appropriate use of terminology.

The exam can be repeated without limits, except in cases of seriously insufficient preparation at the discretion of the instructor.

FURTHER INFORMATION

For prerequisites, please refer to the University website section http://www.unige.it/regolamenti/studenti/, where the teaching regulations of the Degree Programmes are published.
Recommended prerequisites: As for recommended prerequisites, the course generally requires knowledge of the fundamental institutions from the undergraduate course in Tax Law. With particular regard to Part II, it also requires knowledge in the area of financial statements, both individual and consolidated, of national and international accounting principles, as well as extraordinary corporate transactions covered in the courses of Commercial Law and Business Management.