The course is finalized to provide to students a thorough and a professional knowledge tax law subject, with specific reference to most relevant interest sectors for economics graduating students. Main themes that will be analyzed are company income and national and international tax planning. The course will be organized to ensure the analysis of corporate taxation, national tax planning (extraordinary corporate transactions, national tax consolidation regime) and international tax planning (double taxation Conventions, transfer pricing, permanent establishment, international tax consolidation regime).

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The course is finalized to examine the corporate taxation, with specific reference to income tax (IRPEF and IRES) and IVA. Furthermore, particular attention will be given to national and international tax planning. Therefore, the course will be divided in two parts. The course first part, foreword a general and introductory part on the tax system and its general principles (including the regulation of tax avoidance), will be concern company tax system. In particular, the following topics will be analyzed : • IRPEF taxpayers (company income holders) and IRES taxpayers; • Residence for tax purposes and the so-called “relocation abroad”; • Company income computation rules: “derivation principle”, others general principles, tax relevant revenues and costs, IAS-adopters company income computation rules. The second part will be concern national and international tax planning: • fiscal aspects about extraordinary corporate transactions; • national and international tax consolidation; • transfer pricing; • world wide income taxation and the principle of source for non-resident tax system: the permanent estabilishment; • Agreements for the avoidance of double taxation, specifically company and financial income; • the VAT framework

Salvini L. Diritto tributario delle attività economiche, Giappichelli, Ultima edizione Teaching material will be distributed in class and inserted on the platform. The use of an up-to-date code of fundamental tax laws is also required.

- on-campus frontal lessons - discussion on selected topics - case studies Working groups will also be organized among students with presentation in the classroom and evaluation of the results achieved and the exhibition capacity

Attending students are required to attend the case studies. Such activity constitutes 1/3 of the final mark. The final examination constitutes 2/3 of the final mark. For non-attending students, the final mark is awarded in full (100%) in the oral examination.

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