Tax Law

Aim

On completion of the course, the student should be able to - demonstrate further advanced knowledge of the rules and legal practices that are relevant in connection with tax law issues, primarily concerning Swedish internal tax law, - account for international income tax laws, both concerning double taxation contracts and Swedish international fiscal regulations, - account for the relationships between different tax laws, - account for the relationship between accounting and taxation, as well as the relationship between economic company law and tax law, - demonstrate knowledge of interpretation methods and theories on legal sources in Swedish tax law, - identify and solve tax law issues of both national and international dimensions, - on the basis of tax law rules and legal practices, argue for and against different legal solutions to the problems that have been identified and clarified, - identify different tax law incentives, - reflect on tax law issues from different perspectives, - independently and critically evaluate different interpretive and action alternatives from both fiscal and taxpayer perspectives, - critically examine and analyse tax law legal sources.

Content

The course is mainly devoted to legal investigative analysis of central and/or fundamentally interesting income tax law questions, primarily in the field of taxation of companies. This primarily includes discussion of taxation of limited companies and their owners, and sole traders. Income taxation of service and capital incomes is also given considerable room. Value added tax and international taxation are also covered. Different handling and method questions are continuously highlighted. This includes legal argumentation, interpretation of legal cases, taxation, handling and tax process. Legislative analysis of tax law issues are also given some room. Questions concerning tax incentives and strategies to relate to these are continuously highlighted. Analysis of incentive structures and strategy issues dominate the course, to provide understanding of the importance of the fiscal regulations in business law contexts. The practical sessions include exercises in translating the acquired knowledge into practice.