Skip to main content

Corporate Taxation from the Juridictional PerspectiveLaajuus (4 cr)

Code: AL00CJ64

Credits

4 op

Objective

The student will be able to
- the principles and main provisions of corporate and transfer taxation
- calculate net wealth, manage the taxability of income and the deductibility of expenses and the calculation of taxable income
- income and expenditure amortisation and know the provisions
- the treatment of business income of sole traders and partners in a group

Enrollment

20.11.2023 - 05.01.2024

Timing

08.01.2024 - 30.04.2024

Number of ECTS credits allocated

4 op

Mode of delivery

Contact teaching

Unit

Faculty of Business and Hospitality Management (LAB)

Campus

Lappeenranta Campus

Teaching languages
  • Finnish
Degree programmes
  • Bachelor's Degree Programme in Business (in Finnish)
Teachers
  • Tarja Muikku
Scheduling groups
  • Luennot (Size: 0. Open UAS: 0.)
  • Tentti (Size: 0. Open UAS: 0.)
Groups
  • LLPRLII22SJ
  • LLABTO23-24
Small groups
  • Luennot 1
  • Tentti 1

Learning outcomes

The student will be able to
- the principles and main provisions of corporate and transfer taxation
- calculate net wealth, manage the taxability of income and the deductibility of expenses and the calculation of taxable income
- income and expenditure amortisation and know the provisions
- the treatment of business income of sole traders and partners in a group

Assessment scale

1-5

Enrollment

21.11.2022 - 08.01.2023

Timing

30.01.2023 - 30.04.2023

Number of ECTS credits allocated

4 op

Mode of delivery

Contact teaching

Unit

Faculty of Business and Hospitality Management (LAB)

Campus

Lappeenranta Campus

Teaching languages
  • Finnish
Degree programmes
  • Bachelor's Degree Programme in Business (in Finnish)
Teachers
  • Mia Ekman
Scheduling groups
  • Luennot (Size: 0. Open UAS: 0.)
  • Tentti (Size: 0. Open UAS: 0.)
Groups
  • LLPRLII21SJ
  • LLABTO23-24
Small groups
  • Luennot 1
  • Tentti 1

Learning outcomes

The student will be able to
- the principles and main provisions of corporate and transfer taxation
- calculate net wealth, manage the taxability of income and the deductibility of expenses and the calculation of taxable income
- income and expenditure amortisation and know the provisions
- the treatment of business income of sole traders and partners in a group

Assessment scale

1-5