International Tax LawLaajuus (5 cr)

Objective

The aim of the course is to give students a basic knowledge of the international taxation, Finnish international tax law and international tax treaties. During the course students will learn to find and use the necessary information in order to solve international tax law issues.

Content

The course composes of four Modules
1. Introduction to international tax law
2. Basics of Finnish international tax law
3. Tax treaties
4. Tax planning

Qualifications

For the students of the University of Lapland ONPOOL11 Finanssioikeus is recommended.
For exchange students a basic level course in tax law is recommended.

Further information

The course language is English but the written essay can be written either in English or Finnish.

Timing: Spring semester.

Execution methods

It is required to complete all the parts of the course to receive a final course grade. The course is only available in full as 5 credits, flexible or partial credit is not offered.

Accomplishment methods

Each Module consists of preassigned readings, lectures, written assignments or case studies. After all the four Modules have been completed, there will be a written essay.