Curricula

Description

K1101LI	Special issues of corporate taxation (3 cr)
Prerequisites	K1267LI Tax Law or K1038LI and KL00BQ52.
Objectives	Students know the significance of various corporate restructuring measures and their impact on corporate taxation. They understand the concepts of tax planning and tax avoidance, and their differences.
Content	Conveyance in sources of income and type of property, taxation of private use, changes in business form, business reorganisations, generational change, consolidated taxation, transfer pricing, tax planning and tax avoidance.
Recommended optional programme components	If necessary, the student advisor will recommend optional programme components for each student based on their individual study plan.
Accomplishment methods	Book exam.
Execution methods	Not applicable
Materials	Not applicable
Literature	Not applicable
Evaluation Criteria	Not applicable
Evaluation Criteria
Assessment Frameworks	Not applicable
Further Information	Course is done as a book exam in eExam system.
Responsible persons	Not applicable
Links	Not applicable

17.5.2024 08:10:07