Course code BUS260

BUS260 Tax Law

There may be changes to the course due to to corona restrictions. See Canvas and StudentWeb for info.

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Showing course contents for the educational year 2017 - 2018 .

Course responsible: 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: 2013V
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:
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Learning activities:
Lectures. Assignments.
Teaching support:
-
Syllabus:
Lars Fallen, Innføring i skatterett (latest issue); Ole Gjems-onstad, Merverdiavgift i et nøtteskall (latest issue); Ole Gjems-Onstad (red), Skattelovsamlingen, studentutgave (latest issue)
Prerequisites:
BUS 160 - Tax Law for Economists
Recommended prerequisites:
Mandatory activity:
An assignment must be approved before the student can take part at the exam.
Assessment:
Final written examination (3,5 hours). Esamination counts 100 % of the exam grade.
Nominal workload:
300 hours.
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.
Note:
-
Examiner:
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: B2 Calculator handed out, other aids as specified
Examination details: One written exam: A - E / Ikke bestått