The supplementary 2 credits module of the tax law course aims to provide a professional preparation for the student. In fact, the regulation of IRES – Corporation Income Tax – is analyzed. This tax regulation rules the taxation on the income of corporations as well as commercial and non-commercial entities. Therefore, it has primary importance in the national tax scenario in particular for the tax regulation applicable to the business world.
The aim of the supplementary module is, indeed, to provide the tools so that students can both reach full knowledge of the taxation criteria that govern entrepreneurial activity, and acquire the capacity for critical analysis of the principles that govern this subject.