JUR 3677 Tax and Charge Law


JUR 3677 Tax and Charge Law

Responsible for the course
Ole Tellef Grundekjøn

Department of Accounting - Auditing and Law

According to study plan

ECTS Credits

Language of instruction

The course shall give the students an adequate understanding of taxation so that they can identify important issues particularly in corporate taxation and in reorganizations. A brief summary is given of the tax liability to Norway, international tax law and the role of tax treaties. The students shall learn to find the main sources of law, keep track of amendments and be able to apply important methods.

This course overlaps with JUR 3601 Tax and Charge (15 ECTS) which is part of the certified accountant program. The students taking this program may not choose this course as an elective.

Learning outcome
Acquired knowledge
During the course the students shall:

  • Acquire knowledge about terminology, sources of law and interpretation of tax laws.
  • Develop in-depth knowledge on tax liability, the tax payment system and tax assessment management
  • Gain an understanding of the main rules on value-added tax

Acquired skills
After having completed the course the students shall
  • Understand tax accounts and the terms tax cost, deferred tax and tax payable
  • Be able to assess depreciations and provision for taxes
  • Be able to define which tax rules apply for the various company types
  • Know the tax rules for tax-exempt and taxable company conversions

The students shall have ethical reflections on tax liability and grey zones as regards depreciation rules and the legal possibilities for deferred tax.

Finance and Managerial Accounting I, Finance and Managerial Accounting II and Business Law or similar courses

Compulsory reading
Gjems-Onstad, Ole, red. Skattelovsamlingen. Siste utg. Gyldendal juridisk. Eksamen er basert på at man har med seg siste utgave av lovsamlingen
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

Ole Gjems-Onstad, Tor S. Kildal. 2009. Lærebok i merverdiavgift. 3. utg. Gyldendal akademisk. Kapittel 1

Recommended reading

Course outline
The subject involves the main rules and methods for taxation of income from self-employment (regular company assessment), companies, corporations and partners. Personal taxation and capital tax will be discussed briefly. A few tax issues relating to conversions and restructuring will also be covered.
  1. Terms, sources of law and statutory interpretation
  2. Taxation system and tax assessment management
  3. Tax liability to Norway, residence, immigration and emigration
  4. Company taxation (business activity), depreciations and provisions for taxes
  5. The enterprise modell for sole proprietorships
  6. Taxation of limited companies, corporations and shareholders
  7. Taxation of participants in general partnerships, etc.
  8. Taxable property
  9. International tax law (review)
  10. Tax-exempt and taxable reorganizations
  11. Value-added tax, basic principles and main rules

Computer-based tools
No particular computer-based tools are used in this course, but the students will profit from searching sources in Gyldendal Rettsdata, Skatteetaten (in particular Lignings ABC which is freely available under "Publications" and Lovdata.

Learning process and workload
The course consists of lectures and assignment reviews by the lecturer.

The lectures will emphasize the parts of the syllabus that students usually find difficult. Assignments will be handed out throughout the course which will be reviewed in the subsequent lecture. Students are expected to study the text book and exercise book in between the lectures.

Recommended workload for the students:
Participation in lectures
Participation in assignment reviews by lecturer
Work on syllabus, assignments and preparation for lectures, exercises
Preparation for the exam
Total recommended workload

    A three-hour individual written exam concludes the course.

    Examination code(s)
    JUR 36771 Written exam which accounts for 100% of the grade in JUR 3677, 7.5 ECTS.

    Examination support materials
    Collection of statutes and regulations without comments.
    The BI-approved exam calculator.

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

    Re-sit examination
    A re-sit is held in conection with the next scheduled course.

    Additional information