GRA 6208 Tax Law, Advanced

GRA 6208 Tax Law, Advanced

Course code: 
GRA 6208
Law and Governance
Course coordinator: 
Eivind Furuseth
Course name in Norwegian: 
Skatterett, fordypning
Product category: 
Master of Accounting and Auditing
2018 Spring
Active status: 
Level of study: 
Teaching language: 
Course type: 
One semester

The issues and problems covered in class define the course content to a greater extent than a precise specification of the curriculum.

Learning outcomes - Knowledge

The course will give students an in-depth understanding of corporate tax rules. There will be a main emphasis on international issues. Students must have a thorough knowledge of tax agreements, including the relationship between national tax law and tax agreements. Students must also have a good understanding of transfer pricing rules, both in national law and in the tax agreements. The impact of EU law on national tax law is also important, the Four Freedom rules and the government subsidies rules are especially important.

Learning outcomes - Skills


Learning Outcome - Reflection


Course content
  • Immigration and emigration
  • Residence taxation
  • Tax agreements
  • Credit rules
  • NOKUS-rules (CFC)
  • Transfer pricing
  • Anti-avoidance
  • EEA tax law
  • International tax planning
Learning process and requirements to students

The course will be given over 36 teaching hours with a combination of lectures, guest lecturers, problem-solving and discussions. Students are expected to be prepared for class. More detailed information on evaluation will be given in class.

MÅ OVERSETTES: Studentene gis en innføring i Skatterettsdelen av Gyldendal Rettsdata, Lovdata Online og i IBFD som forutsettes anvendt.

Software tools
No specified computer-based tools are required.

All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have specific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.

Exam categoryWeightInvigilationDurationSupport materialsGroupingComment exam
Exam category:
Form of assessment:
Written submission
Exam code:
Grading scale:
Grading rules:
Internal and external examiner
Examination when next scheduled course
100Yes3 Hour(s)
  • BI-approved exam calculator
  • Simple calculator
  • Bilingual dictionary
  • Compilation of tax laws (Gjems-Onstad or Jarøy) with comments
Individual Written examination with supervision
Exam category:Submission
Form of assessment:Written submission
Grouping (size):Individual
Support materials:
  • BI-approved exam calculator
  • Simple calculator
  • Bilingual dictionary
  • Compilation of tax laws (Gjems-Onstad or Jarøy) with comments
Duration:3 Hour(s)
Comment: Written examination with supervision
Exam code:GRA62081
Grading scale:ECTS
Resit:Examination when next scheduled course
Exam organisation: 
Ordinary examination
Total weight: 
Sum workload: 

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 6 ECTS credits corresponds to a workload of at least 160 hours.