|Tax Law 1, basic course , 15 ECTS Credits|
|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.
|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.
|The teaching takes the form of lectures and practical exercises. Written group assignments or individual written assignments may also be included in the course.|
|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.
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).
|A grade of Pass with Credit, Pass or Fail is given for the course|
|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.|
|The course literature is decided upon by the department in question.|
|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.