Course - Advanced Tax Law - BBOA2020
BBOA2020 - Advanced Tax Law
About
Examination arrangement
Course content
The course aims to provide the student with knowledge and skills in applying tax rules and value-added tax rules, focusing on business activities, companies and corporate owners.
Learning outcome
Knowledge: The student
- has a knowledge of the principles on which tax legislation is based
- has a knowledge of the tax consequences of discontinuing operations and liquidation of companies
- has a knowledge of which transactions and events related to ownership and equity may result in taxation
- has a knowledge of key rules for determining the basis for inheritance tax, calculating inheritance tax and determining the input value for tax purposes for the recipient in connection with intergenerational transfer
- has a knowledge of the rules for deductions in tax payable
- has a knowledge of the rules for calculating employers' National Insurance contributions
- has a knowledge of the tax payment system, tax and assessment administration
- has overall knowledge of tax planning, as well as knowledge of key rules for setting aside the declared basis, including knowledge of the boundaries between legal tax planning, ethically questionable tax avoidance and illegal tax evasion
- has a knowledge of legislation on value-added tax and inheritance tax related to business activities and companies
Skills: The student
- can determine which income is taxable and which expenses are deductible, and specify correct periods relating to business enterprises and self-employed persons
- can determine the basis for taxation of business owners: Owners of sole proprietorships, shareholders and participants in general partnerships, as well as calculate tax consequences of ownership/participation
- can calculate tax expense, tax payable and deferred tax for limited-liability companies
- can handle the conversion of a sole proprietorship (EPF) to a limited-liability company (AS) in the context of taxation
- can evaluate tax consequences of a transfer of business
- can evaluate an enterprise's situation in terms of value-added tax
- can handle common transactions in terms of value-added tax
General competence The student
- can apply legislation and regulations in dealing with tax issues
- can update and acquire new knowledge within tax law
- can convey key subject matter through relevant forms of expression
- can exchange points of view and experiences with other professionals
- can reflect on ethical issues within the course
- can see the course in a broader context from a societal perspective
Learning methods and activities
Lectures, own work with the literature, sources of law and assignments.
Compulsory assignments
- Assignment
Further on evaluation
The examination is offered only in the ordinary examination period each semester. There is no re-sit exam in August.
G: Specified printed and hand-written support material is allowed. All calculators are allowed.
Support material code "lovsamling" - law collection and / or prints from Lovdata
Support material code "Lovdata" - Access to web-resource Lovdata PRO
Mandatory assigment that must be approved in order to sit for the exam. The assignment can be submitted individually or in groups of up to two students
Specific conditions
Admission to a programme of study is required:
Business Administration (BØA)
Economics and Business Administration (MSIVØK5)
Recommended previous knowledge
BØA1100 and BØA1200. Good at norwegian writing.
Required previous knowledge
BBOA2010 Tax Law I
Course materials
Curriculum list will be available at the start of the semester.
Preliminary syllabus:
- Olsen and Vigdal: Tax law for economics students and associated exercise book, 3rd edition, Fagbokforlaget, 2021.
- Kristoffersen, Trond: Textbook in VAT, latest edition, Fagbokforlaget.
- Kristoffersen, Trond, Value Added Tax, exercise book with solutions, Fagbokforlaget, latest edition.
- Tax law collection / student tax law collection published in 2021 or 2022.
- Materials that have been reviewed in lectures, as well as assignments, notes and other material that are posted on the course pages in Blackboard.
Recommended support literature: Tax ABC (available at www.skatteetaten.no) and the Value Added Tax Handbook (available at www.skatteetaten.no). Material that is available upon registration as a student at Gyldendal Rettsdata.
Credit reductions
| Course code | Reduction | From | To |
|---|---|---|---|
| BØA2010 | 7.5 | SPRING 2014 | |
| BBRR2045 | 7.5 | SPRING 2014 | |
| BØA3045 | 7.5 | SPRING 2014 |
No
Version: A
Credits:
7.5 SP
Study level: Third-year courses, level III
Term no.: 1
Teaching semester: SPRING 2025
Language of instruction: Norwegian
Location: Trondheim
- Economics and Administration
Examination
Examination arrangement: School exam
- Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
- Autumn ORD School exam 100/100 C , LOVDATA 2024-12-07 09:00 INSPERA
-
Room Building Number of candidates - Spring ORD School exam 100/100 C , LOVDATA INSPERA
-
Room Building Number of candidates
- * The location (room) for a written examination is published 3 days before examination date. If more than one room is listed, you will find your room at Studentweb.
For more information regarding registration for examination and examination procedures, see "Innsida - Exams"