Corporate Taxation from the Juridictional Perspective (4 cr)
Code: AL00CJ64-3003
General information
Enrollment
07.05.2025 - 31.08.2025
Timing
01.09.2025 - 31.12.2025
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
Seats
15 - 50
Degree programmes
- Bachelor's Degree Programme in Business (in Finnish)
Teachers
- Anni Rikkonen
Scheduling groups
- Luennot 1 (Size: 0. Open UAS: 0.)
Groups
-
LLPRLII23SJ
-
LLABTO25-26
Small groups
- Lecture 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