CODE 98649 ACADEMIC YEAR 2023/2024 CREDITS 3 cfu anno 1 AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA 3 cfu anno 2 AMMINISTRAZIONE, FINANZA E CONTROLLO 8706 (LM-77) - GENOVA LANGUAGE Italian 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 GABRIELE D'ALAURO Ricevimento: After lessons; By appointment. 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 appello Orario Luogo Degree type Note 09/01/2024 14:00 GENOVA Scritto 23/01/2024 14:00 GENOVA Scritto 06/02/2024 14:00 GENOVA Scritto 24/05/2024 14:00 GENOVA Scritto 07/06/2024 14:00 GENOVA Scritto 21/06/2024 14:00 GENOVA Scritto 10/09/2024 14:00 GENOVA Scritto Agenda 2030 - Sustainable Development Goals Quality education Decent work and economic growth