Excerpt from course description

Corporate Taxation and Value Added Tax - Norwegian and International


This course deals with reorganisations, mergers, divisions, sales of assets and shares, international business transactions under domestic tax law, international tax treaties and value added tax.

Course content

  • Complex business transactions
  • Tax avoidance and substance over form rules
  • Mergers/Divisions/sales of assets
  • Emigration and immigration
  • Residence and domicile
  • Double taxation agreements
  • Transfer Pricing
  • Credit rules
  • Value added tax and international transactions
  • Financial services
  • Adjustment Rules
  • Construction works
  • Stamp duties
  • Penalty tax


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.