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ACCOUNTING OF CORPORATE TAXATION IN ITALY

CODE 98649
ACADEMIC YEAR 2021/2022
CREDITS
  • 3 cfu during the 2nd year of 8706 AMMINISTRAZIONE, FINANZA E CONTROLLO (LM-77) - GENOVA
  • 3 cfu during the nd year of 8706 AMMINISTRAZIONE, FINANZA E CONTROLLO (LM-77) - GENOVA
  • 3 cfu during the 1st year of 8706 AMMINISTRAZIONE, FINANZA E CONTROLLO (LM-77) - GENOVA
  • TEACHING LOCATION
  • GENOVA
  • 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

    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