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| SYLLABUS |
| Advanced Course in Corporate Taxation, continuation course ,
7,5 ECTS Credits |
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COURSE CATEGORY Fristående kurs
MAIN FIELD OF STUDY Commercial and Business Law - ARE
SUBJECT AREA
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COURSE CODE |
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747G13 |
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| AIM OF THE COURSE |
On completion of the course, the student should be able to - demonstrate good knowledge of the rules and legal practices that are relevant in connection with taxation issues, mainly corporate taxation, - independently, critically and knowledgeably, and by means of relevant legal sources, argue for and against different solutions concerning taxation law interpretive issues in the fields relevant for the course, - identify different incentives with focus on taxation law incentives that relevant in choosing between different economic alternatives regarding enterprise
- demonstrate ability to independently argue for strategies of choices between such alternatives for action in relevant contexts - critically review and evaluate the legal situation in the fields of the course concerning corporate taxation from a legal political perspective. |
| CONTENTS |
| The course focuses on current and/or fundamental central income tax law issues in Swedish corporate taxation. This means that the course contents to some extent will shift over time. Certain issues, however, will be central in the course. This includes issues concerning group taxation, restructuring and transfer of a firm, as well as rules concerning close companies. Issues concerning performance measurement and the relationship between accounting and taxation will also be covered extensively in the course. In addition, the course addresses different handling and method issues such as legal argumentation concerning the economic implication of transactions. |
| TEACHING |
| The teaching takes the form of lectures, compulsory seminars and compulsory supervision in preparation for the written assignments. The seminars are mainly carried out in small groups and place substantial demands on the student's activity. The student is largely expected study independently, supported by compulsory seminars, where the knowledge should be strengthened, developed and further advanced. |
| EXAMINATION |
The course is examined in part through active participation in compulsory seminars, and in part through written assignments. The latter is carried out both individually and in groups.
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 Tax Law I, 15 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. |
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Advanced Course in Corporate Taxation, continuation course
Högre kurs i företagsbeskattning, fortsättningskurs |
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Department responsible
for
the course or
equivalent:
IEI - Department of Management and Engineering |
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| Registrar No: LiU-2008/00111 |
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Course Code: 747G13 |
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Exam codes: see Local Computer System |
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| Subject/Subject Area : Commercial and Business Law - ARE |
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| Level |
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Education level |
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Subject Area Code |
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Field of Education |
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| G1X |
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Basic level |
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ARE |
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JU |
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The syllabus was approved by the Board of Faculty of Arts and Science 2008-06-11
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