Curricula Guides

Uusi opinto-opas (sisältäen myös opetusohjelmat) lukuvuodelle 2018-2019 sijaitsee osoitteessa https://opas.peppi.utu.fi . Tältä sivustolta löytyvät enää vanhat opinto-oppaat ja opetusohjelmat.

The new study guide (incl. teaching schedules) for academic year 2018-2019 can be found at https://studyguide.utu.fi. This site contains only previous years' guides.

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Archived Curricula Guide 2014–2016
Curricula Guide is archieved. Please refer to current Curricula Guides
YJ053009 YJS4 International Taxation 6 ECTS
Organised by
Business Law
Person in charge
Reijo Knuutinen
Planned organizing times
Period(s) I II III IV
2014–2015 X
2015–2016 X

Learning outcomes

The purpose of the course is to study the tax treatment of crossborder economic relations. After the course the student has a good basic knowledge of international taxation. It is recommendable that the participants have taken prior studies in tax law or have at least basic understanding on how the tax system works.

Contents

The course covers key issues of international taxation including interpretation of income tax treaties and EC principles of free movement as well essentials or international tax planning. The Finnish law will be used as an example on how the international tax law principles are put into practice in domestic tax legislation.

Teaching methods

Teaching method Contact Online
Lectures 10 h 0 h

In the autumn term, intensive lectures YJS4 "International Taxation" (10 h Matti Urpilainen)

Modes of study

Option 1
Available for:
  • Degree Programme Students
  • Other Students
  • Doctoral Students
  • Exchange Students
Written exam
  • In English
Participation in classroom work
  • In English

The exam is in English.

Evaluation

Numeric 0-5.

Recommended year of study

4th or 5th year

Study materials

1. Finnish international taxation, Helminen, Marjaana (2013), 978-952-10-7825-5 or Finnish international taxation (http://fokus.talentum.fi/verotusfokus).
2. Introduction to European Tax Law on Direct Taxation (Linde),  Lang Michael;  Pistone Pasquale; Schuch Josef; Staringer Claus (Eds.) (2013), 9783707322118.
3. Articles of the OECD Model Tax Convention on Income and on Capital, OECD (2008) or newer.

Belongs to following study modules

Department of Accounting and Finance
Valinnaiset opinnot (Business Law)
Department of Accounting and Finance
Faculty of Law
Department of Accounting and Finance
2015–2016
Teaching
Archived Teaching Schedule. Please refer to current Teaching Shedule.
Implementation details are unavailable.
Department of Accounting and Finance
Accounting and Finance
Quantitative Methods in Management
Business Law