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CODE 98649
ACADEMIC YEAR 2022/2023
CREDITS
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

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

Written

ASSESSMENT METHODS

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

Exam schedule

Data Ora Luogo Degree type Note
13/01/2023 14:00 GENOVA Scritto
27/01/2023 14:00 GENOVA Scritto
10/02/2023 14:00 GENOVA Scritto
12/05/2023 14:00 GENOVA Scritto Appello straordinario riservato esclusivamente ai laureandi a.a. 2021/22
09/06/2023 14:00 GENOVA Scritto
23/06/2023 14:00 GENOVA Scritto
07/07/2023 14:00 GENOVA Scritto
08/09/2023 14:00 GENOVA Scritto