Corporation TaxationLaajuus (5 cr)

Objective

The student can
• calculate the amount of taxable income for different types of businesses
• plan and calculate the taxes that apply to businesses
• complete corporate tax returns

Content

• taxability of income and deductibility of expenditure
• calculation of the taxable income of the company and its owner
• net assets of the company, earned income and capital income
• calculation and recording of income taxes
• taxation of different types of companies
• tax returns