AI2114 Corporate and Real Estate Taxation 7.5 credits
Content and learning outcomes
Course contents
Taxation system. Taxation theories. Housing taxation. Real estate taxation. Accounting. Taxation. Taxation of income. Value added tax. Real estate companies. Corporate forms. Individual taxation. Capital gains tax. Real estate. Shares. Securities.
Intended learning outcomes
After the course a student should be able to:
- Describe the structure of the system for corporate and real estate taxation
- Apply the taxation system for corporate and real estate.
Literature and preparations
Specific prerequisites
At least 7.5 credits Civil law in addition to general competence - Introduction to Swedish Law Course or equivalent.
Recommended prerequisites
Equipment
Literature
Examination and completion
If the course is discontinued, students may request to be examined during the following two academic years.
Grading scale
Examination
- TEN1 - Examination, 7.5 credits, grading scale: A, B, C, D, E, FX, F
Based on recommendation from KTH’s coordinator for disabilities, the examiner will decide how to adapt an examination for students with documented disability.
The examiner may apply another examination format when re-examining individual students.
Opportunity to complete the requirements via supplementary examination
Opportunity to raise an approved grade via renewed examination
Examiner
Ethical approach
- All members of a group are responsible for the group's work.
- In any assessment, every student shall honestly disclose any help received and sources used.
- In an oral assessment, every student shall be able to present and answer questions about the entire assignment and solution.