The course of Tax Law II aims to illustrate the essential characteristics of corporate taxation, both in its domestic and international aspects. The reorganization operations, the taxation of groups and small businesses will be examined; we will then move on to international tax planning, with particular regard to transnational groups and to the changes introduced in the OECD. Finally, administrative procedure and tax process.
FREQUENTING STUDENTS: Class notes and the legislation indicated by the teacher. NON FREQUENTING STUDENTS: Taxation of the enterprise and Processual Part: F. Tesauro, Istituzioni di diritto tributario - Vol. I: Parte generale, 13a ed., UTET, Torino, 2017, ISBN 978-88-59816805: pp. 161-182, e 355-414.
F. Tesauro, Istituzioni di diritto tributario - Vol. II: Parte speciale, 11a ed., UTET, Torino, 2018, ISBN 978-88-5981874-8: pp. 70-79, 96-168 e 189-218. International Part: R. Cordeiro Guerra, Diritto tributario internazionale. Istituzioni, 2a ed., Cedam, Milano, 2016, ISBN 978-88-1336148-8, pp. 485-556.
Learning Objectives
Knowledge: The course covers the notion of business income, operations of reorganization of groups of companies, the regime of small businesses and transparency; the regulations concerning international groups, international planning, the notions of residence and permanent establishment, transfer prices and CFC regulations, the tax profiles of the digital economy; the assessment procedure, questions and forms of preventive interlocution; the tax process.
Ability: Ability to identify and address problems of interpretation and application related to corporate taxation. Ability to acquire and select regulatory, jurisprudential and doctrinal material.
Skills: The course aims to provide students with the basic knowledge necessary for understanding the tax phenomena inherent in the business and understanding of the main features of the tax system, both domestic and international, the administrative procedure and the process.
Teaching Methods
Lectures, during which the examination of the principles and norms will be alternated with the analysis of the main applicative profiles with reference to the guidelines of the practice and internal and international jurisprudential cases. Furthermore, seminars and conferences will take place with scholars and professionals or official from the Tax Administration.
Further information
In order to attend the course, students shall subscribe to the MOODLE Platform by the first week of lessons. The attendance of the registered students will be verified by roll call on a random basis. Students enrolled in the course are required to notify the teacher before the beginning of each lesson if they are absent, writing an e-mail with the subject: "justification". A maximum of 5 justifications will be allowed.
Type of Assessment
Oral examination. It will consist of three questions. The evaluation will include, as well as the ability to answer the question, the ability to make connections between different scopes as well as the appropriateness of the legal language used.
Course program
The course will cover the following topics:
Module 1)
Company taxation
-Fundamentals of corporate income taxation
-Extraordinary operations
-Group taxation
-Small enterprises
-company of persons and transparency
Module 2)
Procedure and process
-Assessment methods for companies
-the questions
-preventive procedures
-institutions deflating litigation
-tax process
Module 3)
International corporate taxation
-International tax planning and BEPS
-residence and permanent establishment
-transfer pricing and CFC discipline
-the movement of companies within the EU
-taxation of the digital economy.