Taxation of the Entrepreneur and the InvestorLaajuus (5 cr)
Course unit code: LD00GI11
General information
- Credits
- 5 cr
Objective
The student understands the overall taxation and is able to distinguish between capital income and earned income in different types of companies and understands their importance in tax planning. The student will be able to calculate personal taxes on capital income and earned income for entrepreneurs and investors. The student will have an outline of the tax procedure. Understand the importance of transfer pricing in international trade.
Content
- taxation of different types of companies according to the TVL
- the division between capital income and earned income for different types of company
- taxation of capital income and taxation of earned income
- tax planning
- tax procedure, appeals, tax evasion, hidden dividends.
- transfer pricing
Qualifications
Fundamentals of Law 5 cr and Contract Law 5 op or equivalent knowledge
Assessment criteria, satisfactory (1)
The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.
Assessment criteria, good (3)
The student has achieved the course objectives well, even though the knowledge and skills need improvement on some areas. The student is able to define the course concepts and models and are able to justify the analysis. The student is able to apply his/her knowledge in leisure, study and work situations. The student understands the importance of expertise in the field of business and is able to analyze his/her own expertise.
Assessment criteria, excellent (5)
The student has achieved the objectives of the course with excellent marks. The student masters commendably the course subject area’s concepts and models. The student is able to make justified and fluent analysis and to present concrete development measures. The student is well prepared to apply his/her knowledge in leisure, study and work situations. The student is able to analyze the business sector expertise and the development of his/her own expertise.
Assessment criteria, approved/failed
The student has achieved the course objectives fairly. The student will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.