REV 3614 Business Taxation

APPLIES TO ACADEMIC YEAR 2015/2016
Norwegian version

REV 3614 Business Taxation


Responsible for the course
Eivind Furuseth

Department
Department of Law

Term
According to study plan

ECTS Credits
15

Language of instruction
Norwegian

Introduction


    Learning outcome

      Prerequisites
      The first two years of the program or equivalent.

      Compulsory reading
      Books:
      Gjems-Onstad, Ole, red. Skattelovsamlingen. Siste utg. Gyldendal juridisk
      Gjems-Onstad, Ole, Tor S. Kildal. 2013. Lærebok i merverdiavgift. 4. utg. Gyldendal juridisk
      Gjems-Onstad, Ole. 2015. Norsk bedriftsskatterett. 9. utg. Gyldendal juridisk

      Recommended reading
      Books:
      Gjems-Onstad, Ole, Tor S. Kildal. 2011. Skatterett : spørsmål og svar. 7. utg. Gyldendal akademisk
      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

      Course outline
      • Concepts and interpretation rules
      • The tax assessment administration and tax payment system
      • Individual taxation
      • Inheritance tax, employers’ contribution, value-added tax, document duty, registration fee
      • Business taxation (trade); depreciation, appropriation in the tax accounts
      • Taxation of private limited companies and shareholders
      • Taxation of partnerships and partners
      • International tax law
      • Transformation and reorganization of companies

      Computer-based tools
      Computer-based tools are not used in this course.

      Learning process and workload



        Examination
        A six-hour written exam concludes the course.
        Examination code(s)
        REV 36141 - written exam, counts for 100% of the grade in REV 3614 Business Taxation, 15 credits.

        Examination support materials
        Norges Lover, Skattelovsamlingen and the BI-approved exam calculator. TEXAS INSTRUMENTS BA II Plus™

        Examination support materials at written examinations are specified 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 held every semester.

        Additional information
        In this course, the grade C or better is required for candidates who seek approval as a registered auditor (registrert revisor).

        Semester

        Oversettelser