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
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 and optional courses, Bachelors
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 and optional courses, Bachelors
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