- Docente: Marco Maria Mattei
- Credits: 3
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
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Corso:
Second cycle degree programme (LM) in
Economics and Accounting (cod. 0900)
Also valid for Second cycle degree programme (LM) in Economics, Consultancy and Accounting (cod. 5981)
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from Sep 20, 2023 to Dec 13, 2023
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. Students will not be given grades, but it is a pass-or-fail assessment and only those who get a pass earn the three credits.
Teaching tools
Examples and cases.
Office hours
See the website of Marco Maria Mattei