ACCOUNTING OF CORPORATE TAXATION IN ITALY

ACCOUNTING OF CORPORATE TAXATION IN ITALY

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iten
Code
98649
ACADEMIC YEAR
2019/2020
CREDITS
3 credits during the 1st year of 8706 Accounting and Finance (LM-77) GENOVA
TEACHING LOCATION
GENOVA (Accounting and Finance)
semester
2° Semester
Teaching materials

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

Ricevimento: After lessons; By appointment.

Exam Board

GABRIELE D'ALAURO (President)

PAOLA RAMASSA

FRANCESCO GIOVANNI AVALLONE

LESSONS

Teaching methods

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

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
08/09/2020 14:00 GENOVA Scritto