Activities
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:
1. the regulatory aspects of introducing IFRS accounting principles and their impact on the management processes within a company
2. 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
Transfer pricing forum
Transfer pricing is one of the most relevant and challenging topics in international taxation. The growing role of multinational companies in the global economy has helped underscore their importance. The major players interacting in this area are mainly international organizations, governments and tax administrations, consultants and the business community. There is increasing evidence of the contribution of academia and the operational knowledge of business schools in the transfer pricing debate, with the aim of facilitating the link between theoretical principles and practical solutions.
The Transfer Pricing Forum focuses on these issues and is the result of a joint initiative of Osservatorio Fiscale Contabile SDA Bocconi and Studio Tributario e Societario Deloitte through the synergistic interaction of their respective scientific and operational expertise. Through its activities, the TPF makes an operational contribution in bridging the gap between theoretical and practical approaches to the subject, combining scientific and professional perspectives.
Tax Strategies Project
The Accounting and Tax Policy Observatory collaborates with PwC TLS Lawyers and Accountants for the realization and development of seminar activities and technical-scientific dissemination within the Tax Strategies Project. This project will include initiatives and workshops where best practices will be discussed, and the most advanced managerial knowledge regarding the management of the tax variable within companies will be shared. Professionals, experts, and other personalities from the business world will be involved.
For the scientific aspects, the project will be led by Carlo Garbarino, SDA Professor and Professor of Tax Law at Bocconi University, and Head of OFC, in coordination with the Executive Committee, composed of Giorgio Massa, Tax Partner at PwC TLS, Raffaele Iervolino, Tax Manager at PwC TLS, and Amedeo Rizzo, SDA Fellow, with the contribution of a Scientific Committee composed of experts from the business world and professionals from PwC TLS.
