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Corporate TaxationLaajuus (3 cr)

Code: KLI1260

Credits

3 op

Objective

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.

Enrollment

19.11.2021 - 14.01.2022

Timing

01.01.2022 - 31.05.2022

Number of ECTS credits allocated

3 op

Mode of delivery

Contact teaching

Unit

Faculty of Business and Hospitality Management (LAB)

Campus

Lappeenranta Campus

Teaching languages
  • English
Seats

20 - 40

Degree programmes
  • Bachelor's Degree Programme in International Business
Teachers
  • Timo Saarainen
Scheduling groups
  • Luennot (Size: 0. Open UAS: 0.)
Groups
  • LLPRIB20S
  • LLPREX22KIB
Small groups
  • Lectures

Learning outcomes

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.

Implementation and methods of teaching

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.

Timing and attendance

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.

Alternative completion methods

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

Exam retakes

First re-exam is possible in April 2022.

Learning environment

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

Student time use and work load

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

Assessment criteria

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

Assessment scale

1-5

Failed (0)

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

Assessment criteria: level 1 (assessment scale 1–5)

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

Assessment criteria: level 3 (assessment scale 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.

Assessment criteria: level 5 (assessment scale 1–5)

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