GRA 6208 Tax Law, Advanced

GRA 6208 Tax Law, Advanced

Course code: 
GRA 6208
Department: 
Law and Governance
Credits: 
6
Course coordinator: 
Eivind Furuseth
Product category: 
Master
Portfolio: 
Master of Accounting and Auditing
Semester: 
2020 Spring
Active status: 
Active
Teaching language: 
Norwegian
Course type: 
One semester
Introduction

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

After fulfillment of the course, the students

  • will be able to identify and analyze the most important international tax issues
  • will gain good knowledge and overview of the OECD Model Tax Convention
  • will be updated on the latest and ongoing work within OECD and UN in relation to international tax issues
  • will be able to distinguish between de lege lata and de lege ferenda analysis of international tax issues
General Competence

The increased knowledge will enable the students to analyze and evaluate the most relevant tax issues. Further, the students will be able to analyze and consider the dividing line between accepted and unaccepted tax planning.

Course content
  • Immigration and emigration
  • Residence taxation
  • Tax agreements
  • Credit rules
  • NOKUS-rules (CFC)
  • Transfer pricing
  • Anti-avoidance
  • EEA tax law
  • International tax planning
Teaching and learning activities

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.

Students will be introduced to the Tax section of Gyldendal Rettsdata, Lovdata online and IBFD that should be used.

Software tools
No specified computer-based tools are required.
Qualifications

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:
Submission
Form of assessment:
Written submission
Exam code:
GRA 62081
Grading scale:
ECTS
Grading rules:
Internal and external examiner
Resit:
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 under supervision.
Exams:
Exam category:Submission
Form of assessment:Written submission
Weight:100
Invigilation:Yes
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 under supervision.
Exam code:GRA 62081
Grading scale:ECTS
Resit:Examination when next scheduled course
Type of Assessment: 
Ordinary examination
Total weight: 
100
Sum workload: 
0

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.