Università Roma Tre

The tax report and its subjects
The statement and the accounting obligations
The contradictory
The questionnaires
The power of self-protection
The investigation
The notice of assessment
Abuse of tax law and tax avoidance
Tax collection and tax credits
Administrative and criminal penalties
The tax process
Real estate taxation
IRPEF and taxation of real estate owned in Italy and abroad
The flat rate on rent
IMU, TASI and TARI
Transnational taxation
Tax residence
The location of incomes
The conventions against double taxation
Credit for taxes paid abroad
The stable organization
Intercompany transfer prices (transfer price)
Foreign subsidiaries and associated companies (CFC rule)
Community taxation
European integration
The fundamental freedoms; the prohibition of restrictions and discrimination
Exceptions to fundamental freedoms
Free competition and state aid
The harmonization of indirect taxes
The approximation of direct taxes
The taxation of the main extraordinary transactions
The transfer and conferment of a company
The sale and transfer of investments
The merger and the division
The transformation
The liquidation

F. TESAURO, Istituzioni di diritto tributario. Parte generale, Utet, Torino, latest edition available
F. TESAURO, Istituzioni di diritto tributario. Parte speciale, Utet, Torino, latest edition available

Teaching tools
The in-depth materials discussed / suggested during the lessons will be made available on the University online platform.