76547 - Corporate Tax - Theory and Practice

Learning outcomes

Solving a case study regarding international tax law, business tax law and european tax law.

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

Readings/Bibliography

Bibliography will be indicated by the teacher during the lessons and uploaded on ams campus.

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.

Assessment methods

Participation to the group work and oral test.

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