TAX LAW AND FUNDAMENTALS OF INTERNATIONAL FISCAL PLANNING
Learning outcomes of the course unit
The course has the aim to achieve autonomy of judgment, learning skills and communication skills.
Course contents summary
The course aims to provide a general overview of the main taxes covered by our tax system (income tax, VAT, IRAP), with particular regard to the discipline of corporate taxation with reference to domestic law and the analysis of international profiles and involving the community.
The goal is to provide the basis for international tax planning with an emphasis on practical application of international tax law to income flows, the relationships between structures, and the dynamics tax group.
Program
- The sources of the domestic tax law;
- The concept of tax and its partitions;
- The constitutional principles and the Statute of the taxpayer;
- Condition, taxable subjects and IRPEF tax base;
- The individual categories of income;
- Corporate income tax (/IRES): requirements, taxable subjects, determination of the tax base;
- General principles for the determination of business income;
- Positive and negative components of income: convergences and divergences between civil and tax assessments;
- The impact of IAS on the rules for determining the taxable business income;
- The tax transparency;
- The national consolidation: general aspects and scope of consolidation. Notes to the consolidated worldwide;
- Extraordinary transactions (mergers, divisions, transfers) and elusive issues;
- The cross-border restructuring transactions;
- A subjective, objective
Community;
- The OECD model convention for the elimination of double taxation;
- The residence of individuals and societies;
- The taxation of non-residents;
- The concept of a permanent establishment (income and VAT);
- The regulation of transfer pricing;
- Dividends, royalties and capital gains;
- Income from employment and self-employment;
- The concept of tax avoidance in domestic and international law;
- International tax avoidance and tax havens.
- The companies: holdings, trading, and financial;
- The CFC;
- The trust: overview
Recommended readings
- FALSITTA, MANUALE DI DIRITTO TRIBUTARIO, PARTE SPECIALE, CEDAM., ULT. ED., Capp. II (sez. da I a VII); III (sez. da I a III), IV, VI;
Alternatively:
- BEGHIN, DIRITTO TRIBUTARIO, CEDAM, ULT. ED.
For the part of international taxation:
- TOSI - BAGGIO, LINEAMENTI DI DIRITTO TRIBUTARIO INTERNAZIONALE, CEDAM, Capp. I, II, III, V;
- MAISTO, MODELLO DI CONVENZIONE FISCALE SUI REDDITI E SUL PATRIMONIO, GIUFFRE'
The study of the rules must be done with the use, as an alternative, of one of the following gathered regulations:
- BEGHIN – SCHIAVOLIN, Codice Tributario, GIUFFRE’, Milano, ult. ed;
- TUNDO, Codice Tributario, LA TRIBUNA, Piacenza, ult. ed.
Recommended readings:
- - BEGHIN, IL REDDITO D’IMPRESA, GIAPPICHELLI, ULT. ED.
- DEL FEDERICO, ESERCIZI,CASI E MATERIALI, GIAPPICHELLI, ULT.ED.
Teaching methods
Frontal lessons, , theoretical and practical, tutorials and seminars.
Assessment methods and criteria
Written examination. Applications are evaluated as a whole, ensuring the knowledge, the ability to apply the knowledge, the ability to communicate with technical language appropriate, their independence of judgment and the ability to learn. Even the eventual oral supplementation will be evaluated on the basis of the aforementioned criteria. For each of the five criteria are awarded up to a maximum of 10 points, the sum of which gives the final grade.
Other informations
In the web site of the teacher are available other materials for close examinations.
