Corporate Taxation

The American College of Greece

Course Description

  • Course Name

    Corporate Taxation

  • Host University

    The American College of Greece

  • Location

    Athens, Greece

  • Area of Study

    Accounting, Corporate Studies

  • Language Level

    Taught In English

  • Prerequisites

    AF 2006 Financial Accounting
    AF 3146 Taxation for Individuals 

  • Course Level Recommendations

    Upper

    ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.

    Hours & Credits

  • US Credits

    3
  • Recommended U.S. Semester Credits
    3
  • Recommended U.S. Quarter Units
    4
  • Overview

    DESCRIPTION:
    This course provides a detailed analysis of UK corporate taxation. It provides a basic analysis of taxation on the international activities of a company and the latest international developments and trends on corporate taxation.

    RATIONALE: 
    Introduces students to the concepts and technicalities of corporate taxation and discusses the implications of taxation on planning and decision making. The course equips students with knowledge and skills to become taxation specialists within the accounting and auditing professions.

    LEARNING OUTCOMES: 
    On successful completion of the course, the student should be able to:
    1. Analyse and calculate the profits chargeable to corporation tax and corporate tax payable.
    2. Report and advice a company and its shareholders on their tax liabilities.
    3. Discuss the basic international tax rules and their implications on taxable income in multinational organizations.
    4. Advise on the effects of value added tax on incorporated and unincorporated businesses.

    METHOD OF TEACHING AND LEARNING:
    In congruence with the teaching and learning strategy of the college, the following tools are used:
    - Class lectures.
    - In class exercises and real life examples that engage students and enhance employability.
    - In-class discussions using business cases that aim to enhance students' analytical and critical skills.
    - Use of concept maps to provide an overview of topics discussed at the end of each session.
    - Lectures from visiting scholars and professionals
    - Office hours: students are encouraged to make full use of the office hours of their instructor.
    - Use of blackboard.