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ACCOUNTING OF CORPORATE TAXATION IN ITALY

CODE 98649
ACADEMIC YEAR 2021/2022
CREDITS 3 credits during the 1st year of 8706 Accounting and Finance (LM-77) GENOVA
TEACHING LOCATION GENOVA (Accounting and Finance)
SEMESTER 1° Semester
TEACHING MATERIALS AULAWEB

OVERVIEW

ACCOUNTING OF CORPORATE TAXATION IN ITALY

The course aims to provide working knowledge of the techniques involved calculating the income taxes, with emphasis on the numerous complex connections between financial statements and taxation including those relating to deferred tax assets and liabilities

AIMS AND CONTENT

LEARNING OUTCOMES

The course aims to provide working knowledge of the techniques involved calculating the income taxes, with emphasis on the numerous complex connections between financial statements and taxation including those relating to deferred tax assets and liabilities

TEACHING METHODS

Traditional formats (lectures) and interactive methods based on discussion and analysis of case studies

SYLLABUS/CONTENT

- Technical and practical analysis of income taxes;

- Basic concepts of tax income components;

- How to calculate taxable income (e.g. remuneration paid to Directors, maintenance costs, tax losses carried forward, interest expenses, leasing instalments, tax concessions for Economic Growth Aid, dividends, non-current assets, inventories, construction contracts, rent income, entertaining expenses, capital gains, contributions, financial assets, receivables, etc.);

- Compiling tax returns;

- Deferred tax assets and liabilities.

RECOMMENDED READING/BIBLIOGRAPHY

Lessons and basic materials are in Italian as the topic specifically concerns Italian Civil Code and Italian tax legislation

TEACHERS AND EXAM BOARD

Exam Board

GABRIELE D'ALAURO (President)

FRANCESCO GIOVANNI AVALLONE

PAOLA RAMASSA

LESSONS

TEACHING METHODS

Traditional formats (lectures) and interactive methods based on discussion and analysis of case studies

Class schedule

All class schedules are posted on the EasyAcademy portal.

EXAMS

EXAM DESCRIPTION

Written

ASSESSMENT METHODS

The final exam is based on a written assessment (regarding both theory and case studies)

Exam schedule

Date Time Location Type Notes
15/12/2021 14:00 GENOVA Scritto
14/01/2022 14:00 GENOVA Scritto
28/01/2022 14:00 GENOVA Scritto
06/05/2022 14:00 GENOVA Scritto appello straordinario riservato esclusivamente ai laureandi a.a. 2020/21
31/05/2022 14:00 GENOVA Scritto
17/06/2022 14:00 GENOVA Scritto
01/07/2022 14:00 GENOVA Scritto
06/09/2022 14:00 GENOVA Scritto