JUR 9808 Business Taxation

APPLIES TO ACADEMIC YEAR 2012/2013

JUR 9808 Business Taxation

Responsible for the course
Rune Hansen

Department
Department of Accounting - Auditing and Law

Term
According to study plan

ECTS Credits
6

Language of instruction
Norwegian

Introduction

    Objective
    The objective of this course is to provide the students with the necessary overview of the field of taxation, in order to identify important problems, especially regarding business and corporate taxation and reorganizations. The students are expected to identify important legislation and be updated on any law amendments and the concrete use of important methods.

    Prerequisites
    BØK 2601Managerial Accounting I and BØK 2602 Managerial Accounting II, and JUR JUR 2400 Legal issues) from year 1.
    BØK 9805 Accounting and Taxation, and JUR 9807 Value Added Tax from year 2.

    Compulsory reading
    Books:
    Gjems-Onstad, Ole, red. Skattelovsamlingen. Siste utg. Gyldendal akademisk. Eksamen er basert på at man har med seg siste utgave av lovsamlingen.
    Kildal, Tor S. 2009. Oppgaver i bedriftsskatterett : med løsninger. 4. utg. Gyldendal akademisk
    Skaar, Arvid Aage og Tor S. Kildal. 2009. Bedriftsskatterett. 11. utg. Gyldendal akademisk

    Recommended reading

    Course outline
    The subject includes an overview of the Norwegian tax system, the central rules in laws and regulations, important tax methods and current problems in individual lines of business.
    1. Terms, sources of law and statutory interpretation
    2. Tax administration and tax subjects
    3. General tax rules for business
    4. Special regulations for corporations and owners
    5. Dividends and owner payments
    6. Taxable assets
    7. Short introduction to International Taxation and bilateral tax agreements
    8. Tax rules for corporate integrations

    Computer-based tools
    Computer-based tools are not compulsory.

    Course structure
    Lectures with an emphasis on the parts of the literature that students usually find difficult.


    Examination
    A three-hour individual written examination concludes the course.

    Examination code(s)
    JUR 98081- written examination, accounts for 100% of the grade in JUR 9808 Business Taxation, 6 ECTS credits

    Examination support materials
    The Norwegian code of laws and the BI-approved examination calculator are allowed.

    Examination support materials at written examinations are explained under exam information in our web-based Student Handbook. Please note the use of calculator and dictionary. http://www.bi.edu/studenthandbook/examaids

    Re-sit examination
    A re-sit is possible in connection with the next ordinary examination for the course.

    Additional information

    Semester

    Oversettelser