Advanced Course in Corporate Taxation

Aim

On completion of the course, the student should be able to - demonstrate advanced knowledge of the rules and legal practices that are relevant to tax law issues primarily in corporate taxation, - demonstrate an advanced ability to independently, critically and knowledgeable, and by means of relevant legal sources, argue for and against different interpretations of interpretive tax law issues in areas relevant to the course, - identify different incentives with focus on tax law incentives that may be relevant in choosing between different economic alternatives relating to business, - demonstrate a good ability, in relevant contexts, to independently argue for strategies of choosing between such alternatives and - critically review and evaluate the legal position of concerned parts of corporate taxation from a legal policy perspective.

Content

The course focuses on current and/or fundamentally central income tax law issues in Swedish business taxation. This implies that the contents of the course will, to a certain extent, change over the time. Certain issues will, however, be central in the course. Related to this are issues of corporate taxation, restructuring and business transfers, as well as regulations concerning close companies. Questions of performance measurement and the relationship between accounting and taxation will also be covered extensively in the course. In addition, the course will address different handling and method issues, such as legal argumentation concerning the economic meaning of transactions.