PROFESSIONAL TAX LAW
Academic year and teacher
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- Versione italiana
- Academic year
- 2022/2023
- Teacher
- FRANCESCO CROVATO
- Credits
- 8
- Curriculum
- Professioni e amministrazione d’impresa
- Didactic period
- Primo Semestre
- SSD
- IUS/12
Training objectives
- This course extends and refines the topics addressed in the basic program so as to prepare students for their work as professional tax consultants. We will focus on the underlying principles of tax law reaching beyond specific legislative measures, to identify those fundamental concepts that can guide the professional life of a consultant.
Students will thereby acquire the tools with which to approach the vast majority of specific problems encountered in professional practice for which we will also run special exercises. Prerequisites
- Tax Law in the Three Year Degree program is a prerequisite.
Course programme
- General (24 hours):
Tax consulting, the role of public service and the judiciary
Evolution and use of Summons
Tax evasion
Tax audits
Judicial arbitration
Self-reporting
Tax returns
Write-offs
Tax reimbursements
Taxation lawsuits
Penalties
Specific Topics (40 hours):
Ordinary Corporate Taxation (Fashion, Oil & Gas, GDO, Food and Beverage, etc.)
Tax specialists and other consultants in Mergers and Acquisitions
Tax law and Mergers and Acquisitions
Tax law and pricing
Sellers' tax obligations
Buyers' tax obligations: Recouping the investment
Tax consideration in an acquisition:
1) Sellers
2) Purchasers
3) Corporate tax and the acquired firm
Sale of shares and sale of the firm
Tax and corporate changes other than Mergers and Acquisitions not involving a sale (spin-offs, splits, underwriting)
Handing the firm on to the next generation
International Tax Laws
International relations and tax law: globalisation of markets and rules
From internal to international taxation: changing perspectives.
International tax conflicts: two approaches (international tax law and international law on taxation).
EU tax rules and their origins
The impact of EU tax rules and directives
The EU Court of Justice and the interpretation/application of Community tax law
International tax law conventions and the issue of double taxation.
International relations and taxation: conventions on defining and taxing incomes.
Taxing non-residents: withholding taxes, compensating tax and ordinary tax
Transfer pricing, cfc legislation Didactic methods
- Lectures/seminars.
Learning assessment procedures
- Oral examination.
The course exam is devoted to test the level of achievement of the previously indicated training objectives.
The questions cover all the thematic areas of the program. Reference texts
- training aid on classroom
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