APPLIES TO ACADEMIC YEAR 2015/2016
REV 3614 Business Taxation
Responsible for the course
Department of Law
According to study plan
Language of instruction
The first two years of the program or equivalent.
Gjems-Onstad, Ole, red. Skattelovsamlingen. Siste utg. Gyldendal juridisk
Gjems-Onstad, Ole, Tor S. Kildal. 2013. Lærebok i merverdiavgift. 4. utg. Gyldendal juridisk
Gjems-Onstad, Ole. 2015. Norsk bedriftsskatterett. 9. utg. Gyldendal juridisk
Gjems-Onstad, Ole, Tor S. Kildal. 2011. Skatterett : spørsmål og svar. 7. utg. Gyldendal akademisk
Kildal, Tor S. 2012. Oppgaver i bedriftsskatterett : med løsninger. 5. utg. Gyldendal juridisk
Skaar, Arvid Aage, Tor S. Kildal. 2012. Bedriftsskatterett. 12. utg. Gyldendal juridisk
- Concepts and interpretation rules
- The tax assessment administration and tax payment system
- Individual taxation
- Inheritance tax, employers’ contribution, value-added tax, document duty, registration fee
- Business taxation (trade); depreciation, appropriation in the tax accounts
- Taxation of private limited companies and shareholders
- Taxation of partnerships and partners
- International tax law
- Transformation and reorganization of companies
Computer-based tools are not used in this course.
Learning process and workload
A six-hour written exam concludes the course.
REV 36141 - written exam, counts for 100% of the grade in REV 3614 Business Taxation, 15 credits.
Examination support materials
Norges Lover, Skattelovsamlingen and the BI-approved exam calculator. TEXAS INSTRUMENTS BA II Plus™
Examination support materials at written examinations are specified under exam information in our web-based Student Handbook. Please note the use of calculator and dictionary. http://www.bi.edu/studenthandbook/examaids
A re-sit is held every semester.
In this course, the grade C or better is required for candidates who seek approval as a registered auditor (registrert revisor).
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