Opinto-opas

Osaamistavoitteet

The course objectives are, that the students:

Understand the principles of international corporate taxationwith special emphasis in EU.
Understand VAT transactions in the international trade.
Taxation of cross border trade transactions.
Distance sales and eCommerce
Special issues like transfer pricing, tax fraud etc.

Toteutustapa ja opetusmenetelmät

The course will be delivered with contact lessons, group work with selected topics and with an individual assignment.
The students participate in the course by delivering the assignments but with the peer-to-peer activity also.

Ajoitus ja läsnäolo

Course start is in January and weekly contact lessons will be delivered until late March.
Course examination will be held in early April.
Course lessons are not compulsory, group work and presentations are compulsory. Group work presentations starts in early February.

Toteutuksen valinnaiset suoritustavat

In case exam and assignments are failed, course re-exam is required.

Uusintamahdollisuudet

First re-exam is possible in April 2022.

Oppimisympäristö

Course will be delivered virtually in Zoom, students will work in meetings (virtually) with the assignments,

Opiskelijan ajankäyttö ja kuormitus

Students workload is ca. 80 hours.
Most part of this is needed in group work and individual assignment.

Arviointimenetelmät

Course exam will be graded 1-5
Group assignment and individual assignment are graded pass/fail

Arviointiasteikko

1-5

Hylätty (0)

Failing to reach the level of 1 according to the evaluation criterias

Arviointikriteerit: taso 1: (arviointiasteikko 1-5)

Student has basic knowledge International Corporate Taxation. Student has a narrow understanding about the basic terms and concepts.

Arviointikriteerit: taso 3 (arviointiasteikko 1-5)

Student has a good knowledge about the International Corporate Taxation. Student has a broad understanding about the basic terms and concepts and they can be used in corporate taxation planning.

Arviointikriteerit: taso 5 (arviointiasteikko 1-5)

Student has excellent knowledge and understanding about International Corporate Taxation.
Student knows how key concepts can be used successfully in tax planning.