Corporate TaxationLaajuus (5 cr)
Course unit code: HBL20710
General information
- Credits
- 5 cr
- Teaching language
- Finnish
Objective
The student has a detailed idea of the objectives of taxation and the implementation of business taxation in Finland. He/she is able to keep up with tax legislation and its effects on business taxation using different sources of information. He/she is able to calculate the taxable income and net assets based on financial statements, as well as the owner's taxes on company income by the type of ownership. He/she is aware of the possibilities and significance of profit planning in taxation, and he/she is able to plan and implement financial statements according to profit and tax objectives. The student has an idea of tax issues related to a generation change.
Content
Essential tax legislation, the income tax system, types of ownership and owners in taxation, corporate taxation, taxes related to mergers and acquisitions and generational changes, profit planning.
Qualifications
Basics of profit planning and analysis of financial statements
Assessment criteria, satisfactory (1)
Assessment is based on knowledge, skills and general competence.