APPLIES TO ACADEMIC YEAR 2015/2016 Norwegian version

ELE 3752 Corporate and International Taxation

Responsible for the course
Sanaz Ormaz Ferdowsi

Department
Department of Accounting - Auditing and Law

Term
According to study plan

ECTS Credits
7,5

Language of instruction
Norwegian

Introduction
The course aims at providing an initial basis for students enabling them to understand taxation issues of the business sector. Since tax law is increasingly comprehensive, technically complex and globalized, the financial and legal decisions for businesses will often be dependent on the tax consequences. This aspect will also be vital for decision-making in a private or public organization.

Learning outcome
Acquired knowledge
On completion of the course the students shall have:

• Acquired knowledge about essential corporate tax issues
• Gained an insight into business taxation
• Gained an understanding of international tax issues

• Identify central issues in corporate and business taxation as well as transboundary revenues.
• Find the main legal sources and apply rules of law to relevant issues that concern limited company taxation, taxation of partnerships and transboundary revenues, as well as selected topics within business taxation, including the enterprise model
• Have a good starting point for further work on tax law in the private or public sector and be able to assess the tax consequences of important tax decisions.

• General corporate taxation
• Enterprise model
• Partnership model
• Tax exemption method
• Shareholder income tax
• Continuity principles
• Conversion and restructuring
• International tax law
  • Immigration and emigration
  • Residence taxation
  • Tax agreements
  • Credit rules
  • NOKUS rules (CFC)