Course code BUS260

BUS260 Tax Law

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Showing course contents for the educational year 2014 - 2015 .

Course responsible: Ole Gjølberg
Teachers: David Eilert Eilertsen
ECTS credits: 10
Faculty: School of Economics and Business
Teaching language: NO
(NO=norsk, EN=Engelsk)
Limits of class size:
Teaching exam periods:
This course starts in Spring parallel. This course has teaching/evaluation in Spring parallel, .
Course frequency: Annually
First time: Study year 2013-2014
Preferential right:
Course contents:
Introduction to Business Taxation, with particular emphasis on differences from personal taxation. Income from business activities, with particular emphasis on the timing of revenues and expenses, including differences from the accounting Act. Special provisions relating to shareholders and companies, including deferred tax. Special provisions relating to participant taxed companies. Personal income from business activities, including the conditions, the calculation and allocation/distribution of current owners. Restructuring, business and succession, including taxable and reorganization free of tax. Value added tax system, including the liability for tax scale (taxation area) and the possibility of a voluntary registration fee, tax base and specific exemption for value added tax and special restrictions on the right to deduct value added tax. 
Learning outcome:
The course will give an overview of the basic principles of tax law, including jurisprudence, application of the law and use of sources of law. Business taxation, including taxation of companies and corporate participants as well as restructuring, constitute the most significant part of the course. In particular, with emphasis on practice in an economic context. The course will also provide good knowledge of the following parts of tax law (value added tax).
Learning activities:
Lectures. Assignments.
Teaching support:
Lars Fallen, Innføring i skatterett (latest issue) Ole Gjems-onstad, Merverdiavgift - en innføring (latest issue) Ole Gjems-Onstad (red), Skattelovsamlingen, studentutgave (latest issue)
BUS 160 - Tax Law for Economists
Recommended prerequisites:
Mandatory activity:
An assignment must be approved before the student can take part at the exam.
Final written examination.
Nominal workload:
300 hours included 52 hours lectures
Entrance requirements:
Minimum requirements for entrance to higher education in Norway (generell studiekompetanse)
Reduction of credits:
Type of course:
4 hours of lecture per week (consecutive). Total 48 hours.
External examiner will control the quality of syllabus, questions for the final examination, and principles for the assessment of the examination answers.
Allowed examination aids: Calculator handed out, other aids as specified
Examination details: One written exam: A - E / Ikke bestått