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
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
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