Company Taxation and FinancingLaajuus (3 ECTS)

Objective

Upon completion the student knows the structure of the Finnish tax system and procedures as well as the special features regarding company taxation. The students will learn decode profitability and financing plans for managing corporate finances and interpret reports in Finnish and international business environments. The students will be able to calculate the capital requirement and expenditure and compare and choose suitable financing alternatives. They will be familiar with the vital importance of financing as part of the overall company strategy.

Content

TAXATION
- The structure of the tax system, tax revenues and deduct able costs and capital tax
- Methods of tax planning
- Tax procedures and applying tax abatement
- Inheritance tax and gift tax (in broad outline) and wealth transfer tax
FINANCING
- Corporate financing structure
- Financing as part of overall company operations
- Company budgeting and budget follow-up
- The expenditure of equity capital and liabilities