Diritto tributario corso progredito - eng
TAX LAW
ADVANCED COURSE
Andrea Ballancin
SSD Insegnamento: IUS/12
6 CFU – 48 ore
Sede: Novara
• Language
Italian
• Course Content
Fundamentals of income taxes – companies and individuals taxation - business income taxation – shareholder taxation– group of companies taxation - tax aspects of corporate reorganizations – IRAP - value added tax – international taxation - European Union taxation.
• Testi di riferimento
All materials will be indicated during the first lecture. It is strongly recommended the use of an updated tax code.
• Educational objectives
The course aims to provide students with a deep analysis of the main taxes levied on the enterprises and, in particular, on income taxes, IRPEF (business income), IRES, VAT and IRAP, even in its European and transnational dimension.The course also aims to develop students' skills of analysis of the relevant texts as well as problem solving skills and advanced technical expression capability.
• Teaching activities
Lectures. Supplementary lectures on specific topics.
• Assessment
Oral exam