Handboksinformation

Lärandemål

By the end of this course students will be able to:
- describe the general individual and corporate tax issues relating to corporate finance
- apply basic tools and practices in the context of customary debt or payout policy planning of the Finnish enterprises

Undervisningsspråk

English

Förkunskaper

Introductory course in tax law is recommended.

Undervisningstimmar

14 h

Undervisningsformer

Lectures, self-study, term paper (a case study).

Litteratur

Literature
Lecture notes and an extensive package of readings will be distributed.
Additional readings:
Kukkonen, M: Capital Gains Taxation and Realization Behaviour. HSE A-168, 2000.

Bedömning och examination

Written examination (70 % of the grade), which is based on the course material (including lectures), and term paper (a case study, 30 % of the grade).

Examinator

Kukkonen, Matti

Ytterligare information

The course is 6 credits at Bachelor's level.