GRA 6236 Tax Law, Advanced - CANCELLED AUTUMN 2019

GRA 6236 Tax Law, Advanced - CANCELLED AUTUMN 2019

Course code: 
GRA 6236
Department: 
Law and Governance
Credits: 
6
Course coordinator: 
Eivind Furuseth
Product category: 
Master
Portfolio: 
MSc in Business - Elective course
Semester: 
2019 Autumn
Active status: 
Active
Teaching language: 
English
Course type: 
One semester
Introduction

Enterprises are more and more often involved in cross border transaction and they have to comply with both national and international tax issues. Hence, international tax law is becoming more and more important and it is almost impossible to deal with tax issues without having good knowledge of fundamental principles in international tax law. This course will give you the necessary knowledge to identify and analyze the key international tax issues an enterprise may be involved in.

Learning outcomes - Knowledge

Students will achieve thorough knowledge of tax agreements, including the relationship between national tax law and tax agreements. Further, students will achieve good understanding of transfer pricing rules and the Four Freedom rules and the state aid rules in the European Economic Area (EEA) Agreement.

Learning outcomes - Skills

After fulfillment of the course, the students

  • will be able to identify and analyze the most important international tax issues
  • will be able to give/present an overview of the OECD Model Tax Convention
  • will be able to state 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
  • Be aware of and analyze the interplay between national tax legislation and international tax law.
  • When dealing with international tax law and tax planning, the dividing line between accepted and unaccepted tax planning. Further, tax planning also arises the question of whether accepted (legal) tax planning may however be avoided due to ethics and morals
Course content
  • Residence taxation
  • Exit taxation and immigration 
  • Unilateral rules for avoidance of double taxation
  • CFC taxation 
  • Tax treaties
  • Transfer pricing
  • Domestic and international anti-avoidance rules
  • European Economic Area (EEA) 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.
Additional information

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.

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:
GRA62361
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: GRA62361
Grading scale:ECTS
Resit:Examination when next scheduled course
Type of Assessment: 
Ordinary examination
Total weight: 
100