- Docente: Adriano Di Pietro
- Credits: 3
- SSD: IUS/12
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Job and company relations consultant (cod. 0915)
Course contents
Corporate integration: tax regimes and EU market Taxation of national and international corporate group Corporate group's location, relevance of branch location and tax jurisdiction Inter company relationship: 1) Dividends, royalties, capital gains 2) TP Tax planning: legal tax saving Tax planning and form of abuse in using international Convention: beneficial owner and treaty override
Teaching methods
Between the two main meetings with managers, students enrolled to the seminar will be divided in focus group, which will be reunited with a tutor in order to discuss questions related to topics offered to their attention, with the aim to elaborate a solution that will be presented in the second meeting with experts.
Teaching tools
Seminar's structure is the following one: there will be two lessons with tax managers' of some of the most important italian corporation (Pirelli, Ferrero, Autostrade per l'Italia, Unicredit, Assonime); they will introduce to the students some "practical cases" that they have really faced in their experience, they will leave to the students an open solution. Two weeks later that managers will be back in order to listen the solution offered by the students, to discuss with them about it and they will explain what has been the choice really taken.
Office hours
See the website of Adriano Di Pietro