GRA 6236 Tax Law, Advanced - CANCELLED AUTUMN 2021
This course has been cancelled autumn 2021.
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.
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.
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
- 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
- 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
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.
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.
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 spesific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.
Due to the Covid-19 pandemic, there may be deviations in teaching and learning activities as well as exams, compared with what is described in this course description.
Information about what is taught on campus and other digital forms will be presented with the lecture plan before the start of the course each semester.
|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 under supervision|
|Form of assessment:||Written submission|
|Support materials:|| |
|Comment:||Written examination under 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.