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:
    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

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.