GRA 6253 Corporate Taxation and Value Added Tax - Norwegian and International - RESIT EXAMINATION

GRA 6253 Corporate Taxation and Value Added Tax - Norwegian and International - RESIT EXAMINATION

Course code: 
GRA 6253
Department: 
Law and Governance
Credits: 
12
Course coordinator: 
Eivind Furuseth
Course name in Norwegian: 
Emner i selskapsskatt og omorganiseringer - Internasjonal skatterett- og avgiftsrett, skatteforvaltning - RESIT EXAMINATION
Product category: 
Master
Portfolio: 
Master of Accounting and Auditing
Semester: 
2018 Spring
Active status: 
Re-sit exam
Resit exam semesters: 
2018 Spring
2019 Spring
Resit exam info

First resit examination was spring 2017.

Teaching language: 
Norwegian
Course type: 
One semester
Introduction

This course deals with reorganisations, mergers, divisions, sales of assets and shares, international business transactions under domestic tax law, international tax treaties and value added tax.
 

Learning outcomes - Knowledge

The students should be able to deal with international transactions and handle the VAT-treatment of cross border sales. The procedures for tax assessments and penalty taxes should be understood.

Learning outcomes - Skills

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Learning Outcome - Reflection

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Course content
  • Complex business transactions
  • Tax avoidance and substance over form rules
  • Mergers/Divisions/sales of assets
  • Emigration and immigration
  • Residence and domicile
  • Double taxation agreements
  • Transfer Pricing
  • Credit rules
  • Value added tax and international transactions
  • Financial services
  • Adjustment Rules
  • Construction works
  • Stamp duties
  • Penalty tax
Learning process and requirements to students

The course will consist of lectures, problem solving, group work and discussions.

Please note that while attendance is not compulsory in all courses, it is the student’s own responsibility to obtain any information provided in class that is not included on It's learning or text book.

Software tools
No specified computer-based tools are required.
Qualifications

All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have specific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.

Assessments
Assessments
Exam category: 
Submission
Form of assessment: 
Written submission
Invigilation
Weight: 
100
Grouping: 
Individual
Support materials: 
  • BI-approved exam calculator
  • Simple calculator
  • Bilingual dictionary
  • All valid laws, offprints of laws, and delivery of judgement
  • Compilation of tax laws
Duration: 
6 Hour(s)
Exam code: 
GRA62531
Grading scale: 
ECTS
Resit: 
Examination when next scheduled course
Exam organisation: 
Ordinary examination
Total weight: 
100
Sum workload: 
0

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 12 ECTS credit corresponds to a workload of at least 320 hours.

Semester

Oversettelser