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SYLLABUS

Tax Law 1, basic course , 15 ECTS Credits

COURSE CATEGORY   Fristående kurs MAIN FIELD OF STUDY   Commercial and Business Law - ARE SUBJECT AREA   Commercial and Business Law - ARE   COURSE CODE   747G02

AIM OF THE COURSE

On completion of the course, the student should be able to - use knowledge and demonstrate an understanding of the rules and legal practices that are relevant to tax law issues mainly concerning Swedish internal tax law, - use knowledge of international income tax law, both regarding double taxation contracts and Swedish international fiscal regulations, - use knowledge of the relationships between different tax laws, - use knowledge the legal sources study of Swedish tax law and interpretive arguments, - demonstrate good ability and skills to identify and solve tax law problems of both national and international dimensions, - demonstrate good ability to argue for and against different legal solutions to the problems that have been identified and clarified, based on tax laws and legal practices, - demonstrate good ability to identify different fiscal incentives, - discuss tax law problems from different perspectives, - independently and critically evaluate different interpretive and action alternatives from both fiscal and the taxpayer's perspectives.

CONTENTS

The contents of the course are focused on - rules and legal practices that are relevant to tax law issues mainly concerning Swedish internal tax law, - international income tax law, - the relationships between different tax laws, - the legal sources study of the Swedish tax law and interpretive arguments, - tax law problems of both national and international dimensions, - fiscal incentives, - interpretive and action alternatives from both fiscal and the taxpayer's perspectives.

TEACHING

The teaching takes the form of lectures and practical exercises. Written group assignments or individual written assignments may also be included in the course.

EXAMINATION

The course is examined through written and individual examination. The examinations are organised in part during the course, and in part at the end of the course. If there are written assignments, they may be compulsory or optional. Students failing an exam covering either the entire course or part of the course two times are entitled to have a new examiner appointed for the reexamination. Students who have passed an examination may not retake it in order to improve their grades.

ADMISSION REQUIREMENTS

Completed Commercial and Trade Law, basic course, 15 HE credits, Corporate Law, 7.5 HE credits and External Accounting, 7.5 HE credits (or the equivalent).

GRADING

A grade of Pass with Credit, Pass or Fail is given for the course

CERTIFICATE

Course certificate is issued by the Faculty Board on request. The Department provides a special form which should be submitted to the Student Affairs Division.

COURSE LITERATURE

The course literature is decided upon by the department in question.

OTHER INFORMATION

Planning and implementation of a course must take its starting point in the wording of the syllabus. The course evaluation included in each course must therefore take up the question how well the course agrees with the syllabus. The course is carried out in such a way that both men´s and women´s experience and knowledge is made visible and developed.

Tax Law 1, basic course Beskattningsrätt, grundkurs   Department responsible for the course or equivalent: EKI - Department of Management and Economics IEI - Department of Economical and Industrial Development             Registrar No: 127/07-41   Course Code: 747G02           Exam codes: see Local Computer System       Subject/Subject Area : Commercial and Business Law - ARE                       Level   Education level     Subject Area Code   Field of Education   G1X   Basic level     ARE   JU   The syllabus was approved by the Board of Faculty of Arts and Science 2007-03-16