Corporate Taxation

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.