ELE 3752 Corporate and International Taxation - RE-SIT EXAMINATION
ELE 3752 Corporate and International Taxation - RE-SIT EXAMINATION
Kurset ble undervist siste gang høsten 2015. Kontinuasjon ble tilbudt høsten 2016 og siste kontinuasjon tilbys høsten 2017.
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.
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
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.
- The students shall have developed a conscious attitude concerning the social importance of loyal compliance with tax rules.
- 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)
Students are introduced to the tax law part of Gyldendal Rettsdata and Lovdata online. Its learning and other teaching platforms.
For electives re-sit is normally offered at the next scheduled course. If an elective is discontinued or is not initiated in the semester it is offered, re-sit will be offered in the electives ordinary semester.
Higher Education Entrance Qualification.
It is recommended that students take this course together with or after they have taken JUR 3677 Tax and Charge Law or JUR 3601 Tax and Charge.
| Assessments |
|---|
Exam category: Submission Form of assessment: Written submission Invigilation Weight: 100 Grouping: Individual Support materials:
Duration: 5 Hour(s) Exam code: ELE37521 Grading scale: ECTS Resit: Examination when next scheduled course |
| Activity | Duration | Comment |
|---|---|---|
Teaching | 30 Hour(s) | |
Prepare for teaching | 45 Hour(s) | |
Student's own work with learning resources | 40 Hour(s) | |
Group work / Assignments | 65 Hour(s) | |
Examination | 20 Hour(s) | Eksamen + midtsemesteroppgave. |
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.