Class Tax and Accounting Law of Companies

In this curricular unit, the most significant aspects of the legal framework in which corporate taxation and accounting are developed are taught. The aim is to provide students with an in-depth knowledge of the most relevant legislation in the context of tax law, at a national, european and internationalization level. The understanding of accounting elements and the fundamental classes of the accounting standardization system is also taught due to its close connection with tax law.

Not applicable

1. General principles of corporate taxation (real income; management and tax planning); 2. Taxation of corporate income; 3. International income taxation: international conventions, transfer pricing, anti-abuse rules; 4. The VAT regime (national and community); 5. Investment incentives and tax benefits; 6. Tax planning, offshore companies and tax havens; 7. Customs regimes. 8. Fundamental accounting elements; 8.1. The accounting standardization system; 8.2. Accounts ; 8. 3. Financial Statement Models and tax framework; 8.4. Study of accounts according to the fundamental classes of the accounting standardization system.

The course will be teached with a balance between theorical-practical exposition of topics by professor and dialogue with and between students. The course is not meant to be a personal monologue. During classes students are encouraged to ask questions, give their opinion in relevant subjects and participate in case-solving classes. Presenting assignments is also a very important learning tool. Attendance of seminars on a regular, continual basis is highly recommended. That’s really important for a good acquisition of knowledge and good results at the final exam. Students grading may result from the evaluation of two or one of three elements: a written essay and in class participation or a final exam. Students may choose to write an essay on a particular subject. A list of suggestions will be available, but students may choose a different subject. The professor will be available to discuss the subject choice.

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