GRA 6222 Tax Law
The course content is to a large extent defined by the topics and problems covered in the lectures.
The course aims to provide an in-depth understanding of corporate taxation (a continuation of the compulsory company law course), partnership taxation, enterprise modell and tax administration law. An introduction will be given to international tax law and EEA tax law. Furthermore, the course will provide a thorough insight into important rules concerning purchase VAT, withdrawal - and import VAT, and rules concerning VAT compensation.
- Exemption method and shareholder income tax
- Partnership modell and enterprise modell
- Going concern principles
- Asset sales vs. share sales
- Mergers/demergers and other restructuring
- Immigration and emigration
- Residence taxation
- Introduction to main topics in international taxation
- Alteration of tax assessment
The teaching in VAT law will in particular focus on the following topics:
- The fundamental principles of VAT law
- The right to deduct for input VAT
- The basis of calculaton for VAT
- The main exceptions and exemptions from VAT
- Imports and exports of goods and services
- The rules for withdrawal VAT
- Adjustment rules
The course will be given over 36 teaching hours with a combination of lectures, guest lecturers, problem-solving and discussions. Students are expected to come prepared for class. More detailed information on evaluation will be given in class. Participation is not compulsory in all courses, so students are personally responsible for staying abreast of all information given in class that is not posted on the course home page/it's learning or in the required reading.
The students are given an introduction to the tax law part of Gyldendal Rettsdata, Lovdata Online and in IBFD and are expected to use these tools.
Please note that while attendance is not compulsory in all courses, it is the student’s own responsibility to obtain any information provided in class that is not included on itslearning or text book.
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 category||Weight||Invigilation||Duration||Support materials||Grouping||Comment exam|
Form of assessment:
Internal and external examiner
Examination when next scheduled course
|100||Yes||3 Hour(s)||Individual||Written examination with supervision|
|Form of assessment:||Written submission|
|Support materials:|| |
|Comment:||Written examination with supervision|
|Resit:||Examination when next scheduled course|
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.