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Personal and International Personal TaxationLaajuus (4 cr)

Code: AL00CJ62

Credits

4 op

Objective

The student will be able to:
- the basic principles of the income tax system
- the division of income into capital and earned income and the principles of tax calculation
- the basics of the taxation procedure and the taxation of income earned outside Finland
- taxation in Finland of foreigners working in Finland
- the main content and meaning of tax treaties and how to apply them

Enrollment

06.05.2024 - 30.08.2024

Timing

01.08.2024 - 31.12.2024

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
  • Jarmo Kemppinen
Scheduling groups
  • Luennot 1 (Size: 0. Open UAS: 0.)
  • Tentti 1 (Size: 0. Open UAS: 0.)
Groups
  • LLPRLII23SJ
  • LLABTO24-25
Small groups
  • Lecture 1
  • Exam 1

Learning outcomes

The student will be able to:
- the basic principles of the income tax system
- the division of income into capital and earned income and the principles of tax calculation
- the basics of the taxation procedure and the taxation of income earned outside Finland
- taxation in Finland of foreigners working in Finland
- the main content and meaning of tax treaties and how to apply them

Implementation and methods of teaching

Lectures, exercises, online learning and independent study.

Timing and attendance

The introductory lecture in week 36 according to the schedule.

Learning material and recommended literature

Lectures, Verohallinnon ohjeet, Niskakangas & Knuuttila: Henkilöverotus.
Verohallinto, Kansainvälisen verotuksen käsikirja. Other material specified in the course.

Working life cooperation

Visitor.

Student time use and work load

4 credits.

Contents

Finnish income tax system, taxation of natural persons, tax procedures and tax treaties.

Assessment scale

1-5

Enrollment

15.05.2023 - 01.09.2023

Timing

01.09.2023 - 31.12.2023

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
  • Complementary competence, Bachelor's (in Finnish)
Teachers
  • Jarmo Kemppinen
Scheduling groups
  • Luennot 1 (Size: 0. Open UAS: 0.)
  • Tentti 1 (Size: 0. Open UAS: 0.)
Groups
  • LLPRLII22SJ
  • LLABTO23-24
Small groups
  • Luennot 1
  • Tentti 1

Learning outcomes

The student will be able to:
- the basic principles of the income tax system
- the division of income into capital and earned income and the principles of tax calculation
- the basics of the taxation procedure and the taxation of income earned outside Finland
- taxation in Finland of foreigners working in Finland
- the main content and meaning of tax treaties and how to apply them

Assessment scale

1-5

Enrollment

01.07.2022 - 04.09.2022

Timing

29.08.2022 - 11.12.2022

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
  • Complementary competence, Bachelor's (in Finnish)
Teachers
  • Tarja Muikku
Scheduling groups
  • Luennot 1 (Size: 0. Open UAS: 0.)
  • Tentti 1 (Size: 0. Open UAS: 0.)
Groups
  • LLABTO22H
  • LLPRLII21SJ
Small groups
  • Luennot 1
  • Tentti 1

Learning outcomes

The student will be able to:
- the basic principles of the income tax system
- the division of income into capital and earned income and the principles of tax calculation
- the basics of the taxation procedure and the taxation of income earned outside Finland
- taxation in Finland of foreigners working in Finland
- the main content and meaning of tax treaties and how to apply them

Assessment scale

1-5