Corporate Taxation and Profit Planning (5cr)

Objective

The student has an overall picture of business taxation in Finland and is able to monitor the effects of changes in tax legislation through different sources of information. He/she is able to calculate taxable income and net assets based on financial statements, as well as 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 able to implement financial statements according to result and tax objectives.

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 the analysis of financial statements

Assessment criteria, satisfactory (1)

Assignments and examination