Advanced Course in Corporate Taxation, continuation course

Aim

On completion of the course, the student should be able to - demonstrate good knowledge of the rules and legal practices that are relevant in connection with taxation issues, mainly corporate taxation, - independently, critically and knowledgeably, and by means of relevant legal sources, argue for and against different solutions concerning taxation law interpretive issues in the fields relevant for the course, - identify different incentives with focus on taxation law incentives that relevant in choosing between different economic alternatives regarding enterprise - demonstrate ability to independently argue for strategies of choices between such alternatives for action in relevant contexts - critically review and evaluate the legal situation in the fields of the course concerning corporate taxation from a legal political perspective.

Content

The course focuses on current and/or fundamental central income tax law issues in Swedish corporate taxation. This means that the course contents to some extent will shift over time. Certain issues, however, will be central in the course. This includes issues concerning group taxation, restructuring and transfer of a firm, as well as rules concerning close companies. Issues concerning performance measurement and the relationship between accounting and taxation will also be covered extensively in the course. In addition, the course addresses different handling and method issues such as legal argumentation concerning the economic implication of transactions.