15 ECTS credits
The course focuses on material taxation issues such as tax problems pertaining to the judicial realm concerning corporate groups, and taxation issues regarding the restructuring of enterprises. The course discusses fiscal methodology, the connection between tax law, civil law, and accountancy law, as well as international taxation law. The latter includes Swedish internal international tax law and tax agreement law as well as EU law and its impact on Swrdish tax law. Also included is an in-depth inquiry into the taxation of private limited companies and trading companies, value-added taxation, and selective purchase taxation. Students author and oresent a PM as part of the course examination.
Progressive specialisation: A1N (has only first‐cycle course/s as entry requirements)
Education level: Master's level
Admission requirements: Upper Secondary Swedish course B or Swedish as a Second Language course B and English course A or equivalent. The course is open to students on the Master's programme in Tax Law (60 ECTS credits). Other applicants may be admitted at the discretion of the examiner.
Selection is usually based on your grade point average from upper secondary school or the number of credit points from previous university studies, or both.