LEARNING OUTCOMES
After the course students will have basic knowledge of international and European tax law. The course gives readiness to cope with typical cross-border tax issues of multinational companies. Students will become familiar with tax treaties, EU corporate tax directives and landmark tax case law of the European Court of Justice and their practical implications for companies. In addition, basics of value added taxation (VAT) in international trade will be covered.
This course advances students entrepreneurial mindset.
Credits: 6
Schedule: 03.09.2024 - 14.10.2024
Teacher in charge (valid for whole curriculum period):
Teacher in charge (applies in this implementation): Moritz Scherleitner, Mirja Salmelin
Contact information for the course (applies in this implementation):
CEFR level (valid for whole curriculum period):
Language of instruction and studies (applies in this implementation):
Teaching language: English. Languages of study attainment: English
CONTENT, ASSESSMENT AND WORKLOAD
Content
valid for whole curriculum period:
During the lectures the key principles, definitions and sources of European and international tax law are introduced. The lectures focus on corporate taxation and covers Finnish international tax law, tax treaties and EU tax law. In addition, the basics of the EU value added tax (VAT) rules on goods and services are covered. Students can participate in two workshops. A workshop on case law of the European Court of Justice (ECJ) gives practical insights into landmark case law of the ECJ. A workshop on transfer pricing provides practical views on transfer pricing disputes and their resolution.
Assessment Methods and Criteria
valid for whole curriculum period:
(Different options to pass the course available - also mix possible):
1. Lectures 24 h. Lectures are followed by a lecture exam 3h. The lecture exam corresponds to 50 % of the final grade.
2. Attending and delivering a case presentation in the workshop corresponds to 25 % of the final grade.
3. Attending the transfer pricing workshop and delivering home assignment correspond to 25 % of the final grade.
4. Final book exam (100 %) 3h.
Workload
valid for whole curriculum period:
- Lectures 24 h
- Preparing for lectures 26 h
- Preparing for exam or home assignment and court case presentation 79 h
- Preparing for lecture exam 28 h
- Exam 3 h
DETAILS
Study Material
valid for whole curriculum period:
Helminen, Marjaana. Finnish International Taxation. ISBN 978-952-14-2351-2 (electronic). Chapters 3-12 and 19.
Helminen, Marjaana (2019 or newer). EU Tax Law Direct Taxation. ISBN 978-90-8722-562-9 . Chapters 1-3 and 5.
Organisation for Economic Co-operation and Development Committee on Fiscal Affairs. Model Tax Convention on Income and on Capital: Condensed Version 2017.
Substitutes for Courses
valid for whole curriculum period:
Prerequisites
valid for whole curriculum period:
SDG: Sustainable Development Goals
1 No Poverty
8 Decent Work and Economic Growth
9 Industry, Innovation and Infrastructure
10 Reduced Inequality
11 Sustainable Cities and Communities
13 Climate Action
15 Life on Land
16 Peace and Justice Strong Institutions
FURTHER INFORMATION
Further Information
valid for whole curriculum period:
Teaching Language: English
Teaching Period: 2024-2025 Autumn I
2025-2026 Autumn IRegistration:
Registration for Courses in Sisu