Business Tax PlanningLaajuus (5 cr)
Code: YHLYH200
Credits
5 op
Teaching language
- Finnish
Responsible person
- Pekka Pirinen, Liiketalous
Objective
Purpose of the course
The purpose of the course is to learn tax planning, tax legislation and practical skills of international taxation
Competences
Learning to learn
Operating in a workplace
Ethics
Proactive development
Learning outcomes
You are able to apply concepts of tax planning in practical situations and you know the difference between tax planning and tax evasion. You are able to make tax calculations and understand the role of taxation in decision-making. You are familiar with key international tax planning concepts, transfer pricing and corporate structures. You are able to evaluate the importance of taxation for different stakeholder groups.
Content
Tax legislation, tax planning and tax evasion, annual tax planning, coordination of accounting and taxation, corporate tax planning, corporate structures, international tax planning, stakeholders and taxes.
Qualifications
Bachelor's degree
Assessment criteria, satisfactory (1)
Sufficient 1
You differentiate between and classify key concepts. You understand the theory and methods of the subject area and describe the things with reference to them. You discuss the subject from different perspectives. You present principal results. You evaluate your competence and recognize your principal development target. You report illustratively, but the report contains certain illogicalities and shortcomings. You write unstructured text with numerous different repeated language and style errors. You follow Jamk’s reporting instructions insufficiently.
Satisfactory 2
You apply the theory of the subject area that is delineated from the point of view of your topic. You select and define the key concepts. You illustrate the results with examples. The examples exhibit understanding and independent thinking that is connected to theory. You evaluate your own competence with the help of examples. You report in a logical and illustrative manner, but the report exhibits certain shortcomings. You write text that is partly unstructured and exhibits many different language and style errors. You follow Jamk’s reporting instructions insufficiently.
Assessment criteria, good (3)
Good 3
You analyze essential and well-delineated theory and concepts of the subject area and justify their choice. You demonstrate an ability to follow and analyze the development and/or research in the field of expertise. You combine theory and practice. You evaluate and substantiate your own competence and are capable of developing it. You report in a logical and illustrative manner, substantiating the points you make. You write structured text with occasional language and style errors. You follow Jamk’s reporting instructions.
Very good 4
You outline a coherent whole of the key theory and concepts of the subject area, which you reflect upon critically. You assess, follow, and discuss the development of, and international research in the field of expertise. You combine theory and practice in a clear and well justified manner. You reflect your competence and development. You report in a logical, analytical and competent manner. You write structured text in a fluent and almost error-free formal style. You follow Jamk’s reporting instructions.
Assessment criteria, excellent (5)
Excellent 5
You produce new perspectives or knowledge on the subject area. You assess and interpret critically the development of the subject area by also making reference to international research knowledge. You combine theory and practice creatively and in a clear and well justified manner. You reflect upon the topic also at the societal level. You define the key concepts related to the special competence of the field correctly and in relation to one other. You assess the development of your competence critically, comprehensively and in a diverse way, substantiating your arguments. You produce convincing content, presenting a logically coherent whole in which you demonstrate critical thinking and combine things in a new way. Your communications are argumentative and insightful and comply with an error-free formal style. You follow Jamk’s reporting instructions.
Enrollment
20.11.2023 - 04.01.2024
Timing
15.01.2024 - 05.05.2024
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Online learning
Unit
School of Business
Teaching languages
- Finnish
Degree programmes
- Master’s Degree Programme in Business and Financial Management
Teachers
- Pekka Pirinen
Groups
-
ZJA24KHAvoin AMK, lita
-
ZJAYHO23S1Avoin AMK, lita, YAMK-polut, Organisaation ja talouden johtaminen
-
YHO23S1Organisaation ja talouden johtaminen (YAMK)
Objectives
Purpose of the course
The purpose of the course is to learn tax planning, tax legislation and practical skills of international taxation
Competences
Learning to learn
Operating in a workplace
Ethics
Proactive development
Learning outcomes
You are able to apply concepts of tax planning in practical situations and you know the difference between tax planning and tax evasion. You are able to make tax calculations and understand the role of taxation in decision-making. You are familiar with key international tax planning concepts, transfer pricing and corporate structures. You are able to evaluate the importance of taxation for different stakeholder groups.
Content
Tax legislation, tax planning and tax evasion, annual tax planning, coordination of accounting and taxation, corporate tax planning, corporate structures, international tax planning, stakeholders and taxes.
Learning materials and recommended literature
Leppiniemi J. & Walden. R., Tilinpäätös- ja verosuunnittelu
Tikka K.S, Nykänen O., Juusela J.& Viitala T., Yritysverotus I-II
Tomperi Soile, Yritysverotus ja tilinpäätössuunnittelu
Scientific articles published in the field of taxation
Teaching methods
Introductory webinars on the topics of the course, learning assignments.
Guidance:
Mandatory opening webinar in Zoom
Guidance tools of web learning environment (Moodle, Team, Zoom)
Exam dates and retake possibilities
There are no exams in the course.
Alternative completion methods
A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.
Student workload
Webinars 12 h, independent study and learning assignments 123 h
Further information for students
The assessment in the course is based on the competence demonstrated in learning assignments which are done individually, in pairs or in groups (100 %, 5 ECTS credits). Learning assignments may be quizzes, summaries, essays and/or analyses that are related with the topics of the course.
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Sufficient 1
You differentiate between and classify key concepts. You understand the theory and methods of the subject area and describe the things with reference to them. You discuss the subject from different perspectives. You present principal results. You evaluate your competence and recognize your principal development target. You report illustratively, but the report contains certain illogicalities and shortcomings. You write unstructured text with numerous different repeated language and style errors. You follow Jamk’s reporting instructions insufficiently.
Satisfactory 2
You apply the theory of the subject area that is delineated from the point of view of your topic. You select and define the key concepts. You illustrate the results with examples. The examples exhibit understanding and independent thinking that is connected to theory. You evaluate your own competence with the help of examples. You report in a logical and illustrative manner, but the report exhibits certain shortcomings. You write text that is partly unstructured and exhibits many different language and style errors. You follow Jamk’s reporting instructions insufficiently.
Evaluation criteria, good (3-4)
Good 3
You analyze essential and well-delineated theory and concepts of the subject area and justify their choice. You demonstrate an ability to follow and analyze the development and/or research in the field of expertise. You combine theory and practice. You evaluate and substantiate your own competence and are capable of developing it. You report in a logical and illustrative manner, substantiating the points you make. You write structured text with occasional language and style errors. You follow Jamk’s reporting instructions.
Very good 4
You outline a coherent whole of the key theory and concepts of the subject area, which you reflect upon critically. You assess, follow, and discuss the development of, and international research in the field of expertise. You combine theory and practice in a clear and well justified manner. You reflect your competence and development. You report in a logical, analytical and competent manner. You write structured text in a fluent and almost error-free formal style. You follow Jamk’s reporting instructions.
Evaluation criteria, excellent (5)
Excellent 5
You produce new perspectives or knowledge on the subject area. You assess and interpret critically the development of the subject area by also making reference to international research knowledge. You combine theory and practice creatively and in a clear and well justified manner. You reflect upon the topic also at the societal level. You define the key concepts related to the special competence of the field correctly and in relation to one other. You assess the development of your competence critically, comprehensively and in a diverse way, substantiating your arguments. You produce convincing content, presenting a logically coherent whole in which you demonstrate critical thinking and combine things in a new way. Your communications are argumentative and insightful and comply with an error-free formal style. You follow Jamk’s reporting instructions.
Prerequisites
Bachelor's degree
Enrollment
01.11.2022 - 05.01.2023
Timing
23.01.2023 - 23.04.2023
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Online learning
Unit
School of Business
Teaching languages
- Finnish
Seats
0 - 40
Degree programmes
- Master’s Degree Programme in Business and Financial Management
Teachers
- Pekka Pirinen
Groups
-
ZJA23KHAvoin AMK, lita
-
ZJAYHO22S1Avoin AMK, lita, YAMK-polut, Organisaation ja talouden johtaminen
-
ZJA22SHAvoin AMK, lita
-
YHO22S1Organisaation ja talouden johtaminen (YAMK)
Objectives
Purpose of the course
The purpose of the course is to learn tax planning, tax legislation and practical skills of international taxation
Competences
Learning to learn
Operating in a workplace
Ethics
Proactive development
Learning outcomes
You are able to apply concepts of tax planning in practical situations and you know the difference between tax planning and tax evasion. You are able to make tax calculations and understand the role of taxation in decision-making. You are familiar with key international tax planning concepts, transfer pricing and corporate structures. You are able to evaluate the importance of taxation for different stakeholder groups.
Content
Tax legislation, tax planning and tax evasion, annual tax planning, coordination of accounting and taxation, corporate tax planning, corporate structures, international tax planning, stakeholders and taxes.
Learning materials and recommended literature
Leppiniemi J. & Walden. R., Tilinpäätös- ja verosuunnittelu
Tikka K.S, Nykänen O., Juusela J.& Viitala T., Yritysverotus I-II
Tomperi Soile, Yritysverotus ja tilinpäätössuunnittelu
Scientific articles published in the field of taxation
Teaching methods
Introductory webinars on the topics of the course, learning assignments.
Guidance:
Mandatory opening webinar in Zoom
Guidance tools of web learning environment (Moodle, Team, Zoom)
Exam dates and retake possibilities
There are no exams in the course.
Alternative completion methods
A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test. More precise instructions can be found in Degree Regulations and in Study Guide.
Student workload
Webinars 12 h, independent study and learning assignments 123 h
Further information for students
The assessment in the course is based on the competence demonstrated in learning assignments which are done individually, in pairs or in groups (100 %, 5 ECTS credits). Learning assignments may be quizzes, summaries, essays and/or analyses that are related with the topics of the course.
Evaluation scale
0-5
Evaluation criteria, satisfactory (1-2)
Sufficient 1
You differentiate between and classify key concepts. You understand the theory and methods of the subject area and describe the things with reference to them. You discuss the subject from different perspectives. You present principal results. You evaluate your competence and recognize your principal development target. You report illustratively, but the report contains certain illogicalities and shortcomings. You write unstructured text with numerous different repeated language and style errors. You follow Jamk’s reporting instructions insufficiently.
Satisfactory 2
You apply the theory of the subject area that is delineated from the point of view of your topic. You select and define the key concepts. You illustrate the results with examples. The examples exhibit understanding and independent thinking that is connected to theory. You evaluate your own competence with the help of examples. You report in a logical and illustrative manner, but the report exhibits certain shortcomings. You write text that is partly unstructured and exhibits many different language and style errors. You follow Jamk’s reporting instructions insufficiently.
Evaluation criteria, good (3-4)
Good 3
You analyze essential and well-delineated theory and concepts of the subject area and justify their choice. You demonstrate an ability to follow and analyze the development and/or research in the field of expertise. You combine theory and practice. You evaluate and substantiate your own competence and are capable of developing it. You report in a logical and illustrative manner, substantiating the points you make. You write structured text with occasional language and style errors. You follow Jamk’s reporting instructions.
Very good 4
You outline a coherent whole of the key theory and concepts of the subject area, which you reflect upon critically. You assess, follow, and discuss the development of, and international research in the field of expertise. You combine theory and practice in a clear and well justified manner. You reflect your competence and development. You report in a logical, analytical and competent manner. You write structured text in a fluent and almost error-free formal style. You follow Jamk’s reporting instructions.
Evaluation criteria, excellent (5)
Excellent 5
You produce new perspectives or knowledge on the subject area. You assess and interpret critically the development of the subject area by also making reference to international research knowledge. You combine theory and practice creatively and in a clear and well justified manner. You reflect upon the topic also at the societal level. You define the key concepts related to the special competence of the field correctly and in relation to one other. You assess the development of your competence critically, comprehensively and in a diverse way, substantiating your arguments. You produce convincing content, presenting a logically coherent whole in which you demonstrate critical thinking and combine things in a new way. Your communications are argumentative and insightful and comply with an error-free formal style. You follow Jamk’s reporting instructions.
Prerequisites
Bachelor's degree