92515 - SEM. DAL BILANCIO D'ESERCIZIO AL REDDITO IMPONIBILE

Academic Year 2021/2022

  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: Second cycle degree programme (LM) in Economics and Accounting (cod. 0900)

Learning outcomes

The learning outcome is to illustrate the relationship between reported pre-tax income and taxable income, through a tax analysis of the financial statements.

Course contents

Speakers:

Luigi Provaggi (Equity Partner Tax & Legal - Tax and Corporate Firm | Deloitte), Matteo Cornacchia (Tax & Legal Partner - Tax and Corporate Firm | Deloitte) and Elisa Pasqui (Senior Manager Tax & Legal - Tax and Corporate Firm | Deloitte)

Contents:

1st Lesson

Reported pre-tax income and taxable income: the book-tax conformity

Permanent and temporary changes: deferred taxation (outline).

2nd Lesson

The general principles of taxable income: competence, inherence, and objective determinability.

The use of cash accounting for some positive and negative income items.

Some examples of tax differences.

3rd Lesson

IRES.

Tax losses.

Settlement of the taxes due and payment of the advances.

4th Lesson

Insights on tax consolidation.

In-depth analysis on the deductibility of interest expense.

5th Lesson

Dividends and capital gains.

Foreign subsidiaries (so-called CFC).

6th Lesson

IRAP.

Exercise.

7th Lesson

Final test

Readings/Bibliography

Slides.

Teaching methods

Lectures and practical examples.

Assessment methods

Oral exam.

Teaching tools

Examples and cases.

Office hours

See the website of Marco Maria Mattei