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Corporate taxationLaajuus (5 cr)

Code: AL00CJ69

Credits

5 op

Objective

The student is able to:
- calculate the taxable earning and apply business income tax law in various accounting situations
- calculate net assets in accordance with the act of valuation of the assets
- search for information related to the tax procedure and apply it in practice
- clarify the main principles of international corporate taxation

Enrollment

20.11.2024 - 03.01.2025

Timing

01.01.2025 - 31.05.2025

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Faculty of Business and Hospitality Management (LAB)

Campus

Lappeenranta Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Bachelor's Degree Programme in Business (in Finnish)
Teachers
  • Teija Launiainen
Scheduling groups
  • Luennot 1 (Size: 1. Open UAS: 0.)
  • Tentti 1 (Size: 1. Open UAS: 0.)
Groups
  • LLPRLII23SL
  • LLABTO24-25
Small groups
  • Lecture 1
  • Exam 1

Learning outcomes

The student is able to:
- calculate the taxable earning and apply business income tax law in various accounting situations
- calculate net assets in accordance with the act of valuation of the assets
- search for information related to the tax procedure and apply it in practice
- clarify the main principles of international corporate taxation

Assessment scale

1-5

Enrollment

20.11.2023 - 05.01.2024

Timing

08.01.2024 - 28.04.2024

Number of ECTS credits allocated

5 op

Mode of delivery

Contact teaching

Unit

Faculty of Business and Hospitality Management (LAB)

Campus

Lappeenranta Campus

Teaching languages
  • Finnish
Seats

20 - 50

Degree programmes
  • Bachelor's Degree Programme in Business (in Finnish)
Teachers
  • Tarja Muikku
Scheduling groups
  • Luennot 1 (Size: 0. Open UAS: 0.)
Groups
  • LLPRLII22SL
  • LLABTO23-24
Small groups
  • Lecture 1

Learning outcomes

The student is able to:
- calculate the taxable earning and apply business income tax law in various accounting situations
- calculate net assets in accordance with the act of valuation of the assets
- search for information related to the tax procedure and apply it in practice
- clarify the main principles of international corporate taxation

Assessment scale

1-5

Enrollment

21.11.2022 - 08.01.2023

Timing

09.01.2023 - 30.04.2023

Number of ECTS credits allocated

5 op

Virtual portion

2 op

Mode of delivery

60 % Contact teaching, 40 % Distance learning

Unit

Faculty of Business and Hospitality Management (LAB)

Campus

Lappeenranta Campus

Teaching languages
  • Finnish
Seats

20 - 30

Degree programmes
  • Bachelor's Degree Programme in Business (in Finnish)
Teachers
  • Tarja Muikku
Scheduling groups
  • Luennot 1 (Size: 0. Open UAS: 0.)
  • Tentti 1 (Size: 0. Open UAS: 0.)
Groups
  • LLPRLII21SL
  • LLABTO23H
Small groups
  • Luennot 1
  • Tentti 1

Learning outcomes

The student is able to:
- calculate the taxable earning and apply business income tax law in various accounting situations
- calculate net assets in accordance with the act of valuation of the assets
- search for information related to the tax procedure and apply it in practice
- clarify the main principles of international corporate taxation

Assessment scale

1-5