Presentation
The Italian Ministry of Education funded a research project entitled “Estimated Tax Assessments and Presumptive Taxation : A Comparative Analysis,” to be coordinated by Nicola Sartori from the University of Milano-Bicocca as a Principal Investigator. The goal is to evaluate the need for reforming the Italian tax system in this respect, by verifying whether there are different presumptive assessment methodologies (or presumptive income tax regimes) in other countries that could be adopted to better address tax evasion in Italy.
Program
9.30 : Registration and breakfast
10.00 : Welcome addresses
Loredana Garlati, Director, School of Law, Università di Milano-Bicocca
Maurizio Arcari, Coordinator, Ph.D. program in law, Università di Milano-Bicocca
Marcella Caradonna, Presidente del Consiglio dell'Ordine dottori commercialisti ed esperti contabili di Milano
10.30 : Session I - Estimated (or indirect) income tax assessments
Chair : Gianluigi Bizioli, Università di Bergamo
Panelists :
The Spanish tax system
Aitor Navarro Ibarrola, Universidad Carlos III de Madrid
The French tax system
Marilyne Sadowsky, Université Paris 1 Panthéon-Sorbonne
The Italian tax system
Nicola Sartori, Università di Milano-Bicocca
The Austrian and German tax systems
Daniel Blum, Wirtschafts Universität Wien
The Israeli tax system
Nir Fishbien, University of Michigan
The Chinese tax system
Tianlong Lawrence Hu, Renmin University of China
13.00 : Light lunch
14.00 : Session II - Business sector studies and tahshiv
Chair : Carlo Garbarino, Università Bocconi di Milano
Panelists :
From business sector studies to reliability indicators
Alessandro Santoro, Università di Milano-Bicocca
The Tahshiv practice
Tamir Shanan, The College of Management Academic Studies
The economics of presumptive tax assessments
Giampaolo Arachi and Valeria Bucci, Università del Salento
15.30 : Session III - International aspects of presumptive taxation
Chair : Pasquale Pistone, IBFD; Wirtschafts Universität Wien; Università di Salerno
Panelists :
Formulary apportionment and transfer pricing
Reuven Avi-Yonah, University of Michigan
Presumptive taxation and tax treaties
Fadi Shaheen, Rutgers University
Presumptive taxation and EU principles
Marco Greggi, Università di Ferrara
17h00 : Conclusions
For information : c.francioso@campus.unimib.it or irene.pini@unimib.it
Conference organised by University of Milano-Bicocca