ELE 3752 Corporate and International Taxation

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

Acquired skills
On completion of the course the students shall be able to:
  • 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.

Reflection
The students shall have developed a conscious attitude concerning the social importance of loyal compliance with tax rules.

Prerequisites
No particular prerequisites are required. For students having attended JUR 3677 Tax and Charge or JUR 3601 Tax and Charge Law the course will constitute an in-depth study into corporate and international taxation.

Compulsory reading
Books:
Gjems-Onstad, Ole, red. Skattelovsamlingen. Siste utg. Gyldendal juridisk. Oppslagsverk - eksamenshjelpemiddel
Gjems-Onstad, Ole. 2012. Norsk bedriftsskatterett. 8. utg. Gyldendal juridisk. Utvalgte kapitler. Ny utgave forventes august 2015


Recommended reading

Course outline
  • 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)

Computer-based tools
Students are introduced to the tax law part of Gyldendal Rettsdata and Lovdata online. Its learning and other teaching platforms.

Learning process and workload
The course duration is 45 hours including a combination of lectures, problem-solving and discussions, where the main focus will be on issues that are considered difficult.
Students are expected to prepare for class and have worked on assigned exercises and cases before class. They are also expected to bring to class exam support materials, including the tax law code. All exercises and cases will be covered in class, which will open for discussions and input.
The students are given a voluntary mid-term test (multiple choice).

Activity
Workload
Attendance in class
30
Case
15
Preparation for class
45
Self-tuition
40
Mid-term test
15
Work on case/exercises
50
Exam
5
Recommended total workload
200



    Examination
    A five-hour individual written exam concludes the course.
    Examination code(s)
    ELE 37521 – Written exam that accounts for 100 % of the final grade in ELE 3752 Corporate and international taxation, 7.5 ECTS.

    Examination support materials
    The Norwegian code of laws or another printed compilation of laws without comments. Gjems-Onstad: Skattelovsamlingen: Gyldendal Akademisk or similar. Norsk Lovtidend (laws and regulations). Reprints of laws and draft laws.
    In the examination support materials it is allowed to use underlining and/or colours and handwritten references to other provisions by the use of abbreviations such as cf., see, comp, etc. followed by the provision referred to on the same pattern as in "Norges Lover".
    BI approved exam calculator.

    Examination support materials at written examinations are explained under examination information in the student portal @bi. Please note use of calculator and dictionary in the section on support materials (https://at.bi.no/EN/Pages/Exa_Hjelpemidler-til-eksamen.aspx).


    Re-sit examination
    A re-sit examination is offered in connection with the next regular exam.

    Additional information