Corporate Taxation (3 cr)
Code: KLI1260-3002
General information
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.