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Description


KL00BQ52 Corporate taxation (3 cr)
Prerequisites Basic studies of business.
Objectives Students can explain the basic principles of corporate tax. They can calculate the impact of various income on the amount of taxes to be paid.
Content Companies as taxpayers. Calculation of net assets and taxable income. Income liability to taxation and income spreading. Deductibility and spreading of an expense. Corporate tax forms.
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 Not applicable
Execution methods Not applicable
Materials Not applicable
Literature Not applicable
Evaluation Criteria 0-5
Evaluation Criteria
Assessment Frameworks Not applicable
Further Information .
Responsible persons Not applicable
Links Not applicable

Implementations


Show old implementations
  • 28.08.2023 - 31.12.2023 (KL00BQ52-3016 | LIK22KMT)
  • 01.01.2024 - 10.03.2024 (KL00BQ52-3015 | LIK22SPT)
20.5.2024 10:12:22