JUR 3677 Tax and Charge Law
JUR 3677 Tax and Charge Law
The course shall give the students an adequate understanding of taxation so that they can identify important issues particularly in corporate taxation and in reorganizations. A brief summary is given of the tax liability to Norway, international tax law and the role of tax treaties. The students shall learn to find the main sources of law, keep track of amendments and be able to apply important methods.
This course overlaps with JUR 3601 Tax and Charge (15 ECTS) which is part of the certified accountant program. The students taking this program may not choose this course as an elective.
During the course the students shall:
- Acquire knowledge about terminology, sources of law and interpretation of tax laws.
- Develop in-depth knowledge on tax liability, the tax payment system and tax assessment management, and also see the connection between society's tax revenues and society's sustainability.
- Gain an understanding of the main rules on value-added tax.
After having completed the course the students shall
- Understand tax accounts and the terms tax cost, deferred tax and tax payable
- Be able to assess depreciations and provision for taxes
- Be able to define which tax rules apply for the various company types
- Know the tax rules for tax-exempt and taxable company conversions.
- The students shall have ethical reflections on tax liability and grey zones as regards depreciation rules and the legal possibilities for deferred tax.
The subject involves the main rules and methods for taxation of income from self-employment (regular company assessment), companies, corporations and partners. Personal taxation and capital tax will be discussed briefly. A few tax issues relating to conversions and restructuring will also be covered.
- Terms, sources of law and statutory interpretation
- Taxation system and tax assessment management
- Tax liability to Norway, residence, immigration and emigration
- Company taxation (business activity), depreciations and provisions for taxes
- The enterprise model for sole proprietorships
- Taxation of limited companies, corporations and shareholders
- Taxation of participants in general partnerships, etc.
- Taxable property
- International tax law (review)
- Tax-exempt and taxable reorganizations
- Value-added tax, basic principles and main rules
The course is carried out using varied learning activities, in a combination of traditional classroom teaching, various digital offers, guidance and self-study. The main emphasis of the arranged teaching is on lectures and problem solving. Various online learning activities are also offered in the form of webinars, quizzes, videos and digital discussion forums.
Part of the task solving will take place in separate meetings with supervisors present. Voluntary assignments will also be offered where students will receive individual feedback from the supervisors.
At the start of the course, students will receive a semester plan with an overview of all learning activities. For a good learning outcome, students are expected to participate in all activities.
Assignments (optional, but exam candidates are expected to submit).
No particular computer-based tools are used in this course, but the students will profit from searching sources in Gyldendal Rettsdata, Skatteetaten (in particular Lignings ABC which is freely available under "Publications" and Lovdata.
Higher Education Entrance Qualification
Disclaimer
Deviations in teaching and exams may occur if external conditions or unforeseen events call for this.
Topics in Managerial Accounting, Finance and Business Law or equivalent.
| Assessments |
|---|
Exam category: School Exam Form of assessment: Written School Exam - digital Exam/hand-in semester: First Semester Weight: 100 Grouping: Individual Support materials:
Duration: 3 Hour(s) Exam code: JUR36771 Grading scale: ECTS Resit: Examination every semester |
Dette kurset er overlappende med JUR 3601 Skatte og avgift (15 stp.) som hører til regnskapsutdanningen ved Bachelorstudiet i økonomi og administrasjon. Studenter som skal ta regnskapsutdanningen kan derfor ikke velge dette kurset som valgkurs.
| Activity | Duration | Comment |
|---|---|---|
Teaching | 30 Hour(s) | |
Feedback activities and counselling | 15 Hour(s) | Review of assignments in plenary |
Prepare for teaching | 113 Hour(s) | Work on syllabus, assignments and preparation for lectures, exercises. |
Student's own work with learning resources | 39 Hour(s) | Preparation for the exam included. |
Examination | 3 Hour(s) |
A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 7,5 ECTS credit corresponds to a workload of at least 200 hours.