• Business Tax Planning (YHLYH200-3002),
         15.09.2021 – 17.12.2021,  5 cr  (YHO21S1, ...) — Online learning +-
    Learning outcomes of the course
    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.
    Prerequisites and co-requisites
    Bachelor's degree
    Course contents
    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.
    Assessment criteria
    Assessment criteria - grade 1 and 2
    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.
    Assessment criteria - grade 3 and 4
    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.
    Assessment criteria - grade 5
    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.
    Language of instruction

    Finnish

    Planned learning activities, teaching methods and guidance

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

    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

    Lecturer(s)

    Pekka Pirinen

    Exam dates and re-exam possibilities

    There are no exams in the course.

    Timing

    15.09.2021 - 17.12.2021

    Learning assignments and student workload

    Webinars 14 h, independent study and learning assignments 121 h

    Enrollment

    02.08.2021 - 05.09.2021

    Groups
    • YHO21S1
    • ZJA21SHY
    Alternative learning 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.

    Seats

    0 - 47

    Assessment methods

    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%

    Degree Programme

    Master’s Degree Programme in Business and Financial Management

    Mode of delivery

    Online learning

    Share of virtual studies

    5 cr

    Credits
    • 5 cr
    Unit

    School of Business