Excerpt from course description

Corporate and International Taxation

Introduction

The course aims at providing an initial basis for students enabling them to understand taxation issues of the business sector. Since tax law is increasingly comprehensive, technically complex and globalized, the financial and legal decisions for businesses will often be dependent on the tax consequences. This aspect will also be vital for decision-making in a private or public organization.

Course content

  • General corporate taxation
  • Enterprise model
  • Partnership model
  • Tax exemption method
  • Shareholder income tax
  • Continuity principles
  • Conversion and restructuring
  • International tax law
    • Immigration and emigration
    • Residence taxation
    • Tax agreements
    • Credit rules
    • NOKUS rules (CFC)

Disclaimer

This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.