Business Tax Planning (YHLYH200-3002)

Purpose of the course
The purpose of the course is to learn tax planning, tax legislation and practical skills of international taxation

Competences
Business management and taxation competence
Tax legislation competence
Tax planning competence
Stakeholder competence

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.

Bachelor's degree

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.

Sufficient 1
You describe the principles of tax planning.

Satisfactory 2
You describe the principles of tax planning.
You find information of tax planning and apply it to a certain extent.

Good 3
You are familiar with the principles of tax legislation. You analyze the main differences between tax planning and tax evasion, find and apply tax information, evaluate the corporate structures, and the principles of international taxation.

Very good 4
You plan corporate taxation, you find and apply tax legislation independently, calculate corporate taxes, and evaluate tax consequences. You are familiar with the basics of international taxation.

Excellent 5
You plan corporate taxation, you find and apply tax legislation independently, calculate corporate taxes, and evaluate tax consequences. You are familiar with international taxation.You manage corporate tax planning in an international context, and take into account different stakeholder groups in tax planning.

Finnish

Introductory webinars on the topics of the course, independent learning assignments.

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

Pekka Pirinen

There are no exams in the course.

15.09.2021 - 17.12.2021

Webinars 14 h, independent study and learning assignments 121 h

02.08.2021 - 05.09.2021

YHO21S1
ZJA21SHY

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.

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The assessment in the course is based on the competence demonstrated in independent learning assignments (100 %, 5 ECTS credits) as follows:

1. Summary of a taxation article 20 %
2. Tax planning case 20%
3. Exercises 20%
4. Essay 40%
5. A learning diary 0%

Master’s Degree Programme in Business and Financial Management

Online learning

5 cr

5 cr

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