International Tax LawLaajuus (5 op)

Osaamistavoitteet

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.

Sisältö

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

Esitietovaatimukset

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

Lisätiedot

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

Timing: Spring semester.

Toteutustavat

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.

Suoritustavat

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.