JUR 3677 Tax and Charge Law
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.
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.
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.
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.
- Terms, sources of law and statutory interpretation
- Taxation system and tax assessment management
- Tax liability to Norway, residence, immigration and emigration
- Company taxation (business activity), depreciations and provisions for taxes
- The enterprise modell for sole proprietorships
- Taxation of limited companies, corporations and shareholders
- Taxation of participants in general partnerships, etc.
- Taxable property
- International tax law (review)
- Tax-exempt and taxable reorganizations
- Value-added tax, basic principles and main rules
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.
In course delivery as online courses or evening classes, will lecturer, in collaboration with the Academic Services Network and evening studies, organize an appropriate combination of digital and class room teaching. Online students are also offered a study guide, which will help progression and overview. Total recommended amount of time for completion of the course also applies here.
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.
Higher Education Entrance Qualification
Finance and Managerial Accounting I, Finance and Managerial Accounting II and Business Law or similar courses
|Exam category||Weight||Invigilation||Duration||Support materials||Grouping||Comment exam|
Form of assessment:
Internal and external examiner
Examination every semester
|Form of assessment:||Written submission|
|Support materials:|| |
|Resit:||Examination every semester|
|Workload activity||Duration||Type of duration||Comment student effort|
|Review of assignments in plenary||15||Hour(s)|
|Prepare for teaching||113||Hour(s)||Work on syllabus, assignments and preparation for lectures, exercises.|
|Self study||39||Hour(s)||Preparation for the exam.|
|Workload activity:||Review of assignments in plenary|
|Workload activity:||Prepare for teaching|
|Comment:||Work on syllabus, assignments and preparation for lectures, exercises.|
|Workload activity:||Self study|
|Comment:||Preparation for the exam.|
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.
|Kildal, Tor S.||2012||Oppgaver i bedriftsskatterett: med løsninger||5. utg||Gyldendal juridisk|
|Skaar, Arvid Aage; Kristensen, Roy||2017||Lærebok i bedriftsskatterett||Gyldendal juridisk|
|Gjems-Onstad, Ole; Norge||Skattelovsamlingen||Studentutg||Gyldendal juridisk||Eksamen er basert på at man har med seg siste utgave av lovsamlingen|
|Siste utg.||Lærebok i merverdiavgift, Grunnprinsipper og hovedregler||Lærebok i merverdiavgift, Grunnprinsipper og hovedregler||Kap. 1|
|Fallan, Lars; Keeping, David||2017||Innføring i skatterett: 2017-2018 : for økonomisk-administrative studier||35. utg||Gyldendal akademisk|