På Svenska

AI2114 Corporate and Real Estate Taxation 7.5 credits

Företags- och fastighetsbeskattning

Please note

The information on this page is based on a course plan that is not yet valid.

  • Educational level

    Second cycle

  • Academic level (A-D)

    C

  • Subject area

    Built Environment

  • Grade scale

    A, B, C, D, E, FX, F

Course offerings

Autumn 13 for programme students

Learning outcomes

The course will give knowledge about the Swedish system for taxation and in depth knowledge of corporate and real estate taxation.

The learning outcomes in this course include for you to:

  • be able to explain the taxation system and the theoretical foundations of taxation
  • be able to explain the basic elements of the value added tax system related to real estate and construction and to give further details about the structure of the property taxation system
  • be able to identify and analyze the connection between company accounting and company taxation
  • be able to evaluate and apply solutions to some fiscal problems concerning real estate companies under different company forms
  • be able to analyze and solve problems concerning taxation of capital and income from holding real estates, stocks and other securities.

Course main content

A survey of central taxation issues with special emphasis on taxation of corporations and real estate.

Disposition

Lectures and seminars. Swedish lawtext is used throughout the course.
The students are expected to work through assigned problems before attending the seminars

Eligibility

AI1142 Financial Reporting and Analysis or equivalent.

Literature

Lodin, S-O; Lindencrona, G; Melz, P; Silfverberg, C & Simon-Almendal T; Inkomstskatt: Del I och II, Studentlitteratur, senaste upplagan

Skattevolymen  - studentutgåvan”, FARSRS förlag, senaste upplagan.
(Denna volym utkommer i ny utgåva två gånger årligen).

Sandberg Nilsson, A. och Westfahl, L. Mervärdesskattens grunder, Bonnier utbildning, senaste upplagan.

”Fastighetsnomenklatur”, Fastighetsnytt förlag, senaste upplagan.

Föreläsningsanteckningar och material till seminarier och gruppövningar.

Examination

  • TEN1 - Examination, 7.5 credits, grade scale: A, B, C, D, E, FX, F

Swedish lawtext, without comments, and calculator may be used during the exam.

Requirements for final grade

Written examination.

Offered by

ABE/Building and Real Estate Economics

Contact

Mattias Appelberg, mattias.appelberg@sh.se

Examiner

Jonny Flodin <jonnyf@kth.se>

Version

Course plan valid from: Autumn 13.
Examination information valid from: Autumn 07.