OFC - Accounting and Tax Policy Observatory | SDA Bocconi School of Management

OFC

Accounting and Tax Policy Observatory


Internationalization of businesses and tax culture: The primary mission of the OFC - Accounting and Tax Policy Monitor, which is part of the SDA Bocconi Performance Lab, is innovation in the areas of economics and finance.

Why OFC - Accounting and Tax Policy Monitor

OFC’s primary objective is to perform studies and research on accounting and tax regulation on an international and European level within the framework of the corporate internationalization process that is currently taking place.

The activities

The activities of the SDA Bocconi OFC - Accounting and Tax Policy Monitor result in the formulation of white papers and research focused on the courses of action chosen by Italian companies with regard to tax and accounting policy.

Thanks to the OFC, SDA Bocconi organizes workshops and conferences, the conclusions of which become the subject of debate and comparison. Also, worth highlighting, as it is among its most important activities, is the publishing of the Wealth Journal, an on-line journal resulting from the collaboration between OFC and JP Morgan which provides in-depth analysis of wealth management taxation issues.

The OFC’s areas of focus are essentially two:

  • regulatory framework, which defines the control and accounting management regulations for every company
  • tax policies chosen by private organizations and corporate groups.

The OFC’s research activities are instead focused on two specific areas.

  • accounting - this category includes:
  • the regulatory aspects of introducing IFRS accounting principles and their impact on the management processes within a company
  • interaction between corporate governance and tax optimization strategies
  • tax - this category includes:

1)  managing the tax aspects of the processes that regulate the performance of productive activities

2) regulatory and economic aspects of tax competition

  • in-depth analysis of the corporate assets of organizations with an international scope.

The research and knowledge dissemination activities of the  Accounting and Tax Policy Monitor are the informational basis for a number of Open Market Executive Education Programs at SDA Bocconi such as:

  • corporate strategies for managing tax variables
  • transfer pricing: new perspectives for multinational companies
  • corporate taxation
  • digital economy: legal, regulatory and fiscal profiles of the new business models
  • administration, financial statements and taxation
Participants

In an increasingly globalized world, general managers and finance directors, government officials and professionals at tax advisory firms, are constantly being called upon to form networks and keep themselves up-to-date at a worldwide level. In this regard, the OFC Monitor supports them in comparing the Italian system with the systems used in other countries, in Europe and the world.

Thanks to its activities, SDA Bocconi reinforces its relationships with the best centers of excellence throughout the world on this subject, and delves into the principal areas of focus and the most important trends in Italian accounting and taxation.

Our Team

The SDA Bocconi OFC - Accounting and Tax Policy Monitor is guided by an Executive Committee, chaired by Carlo Garbarino, and coordinated by Giulio Allevato. The Executive Committee members are:

  • Piero Bonarelli – Unicredit
  • Giorgio Cociani – Generali
  • Andrea Del Pup – Generali
  • Giuseppe Zingaro - Vodafone Italia
  • Massimo Ferrari – Pirelli
  • Zahira Quattrocchi – Barilla.

Sponsors:

  • CNH Industrial
  • Generali
  • Pirelli
  • Unicredit
  • Vodafone Italia.
Events

OFC is a main contributor at numerous events.  Here are some of the most important seminars from 2016 and 2017.

2017

  • “L'attrattività dell'Italia: neoresidenza, rientro di cervelli e reshoring”

Speakers:

Giulio Allevato (SDA Bocconi), Luigi Belluzzo (STEP), Giuseppe Corasaniti (Università di Brescia)

 

  • “Prospettive di riforma fiscale USA e ricadute per le imprese multinazionali italiane”

Speakers:

Giulio Allevato (SDA Bocconi), Francesco Capitta (Macchi di Cellere Gangemi; International Bar Association), Massimo Ferrari (Pirelli), Carlo Garbarino (Bocconi), Alan Winston Granwell (Sharp Partners; former US Treasury Dept.), Zahira Quattrocchi (Barilla), Marin A. Sullivan (Tax Analysts)

 

  • “Imprese multinazionali e tax-aligned supply chain management”

Speakers:

Giulio Allevato (SDA Bocconi), Andrea Dossi (SDA Bocconi, Andrea Benocci (SDA Bocconi), Maurizio Bossi (Artsana Group), Mario d'Avossa (SDA Bocconi), Massimo Ferrarri (Barilla)

 

2016

 

  • “Country-by-country reporting: siete pronti?”

Introduction:

Carlo Garbarino (Bocconi)

Speakers:

Aldo Castoldi (Studio Tributario Societario, STS Deloitte), Andrea Zoccali (studio tributario Deiure)

 

  • "Scambio automatico di informazioni: effetti attesi e inattesi / Automatic Exchange of Information: Intended and Unintended Consequences”

Introduction:

Giulio Allevato (SDA Bocconi)

Speakers: Piero Bonarelli (Unicredit), Marnin Michaels (Baker McKenzie), David Pitaro (Banca d’Italia; OEOI Group)

 

  • Cooperative Tax Compliance & Corporate Governance

Speakers:

Andrea Dossi (SDA Bocconi), Giulio Allevato (SDA Bocconi), Pietro Guindani (Vodafone Italia), Roberto Moro (Telecom Italia; AFI), Giuseppe Zingaro (Vodafone Italia), Marco Zonetti (Agenzia Entrate)