Tax and charge
This course is part of the statutory curriculum for approval as a Norwegian certified accountant. The programme meets the requirements of the certified accountant regulation of 8 February 1999 no. 196 (education requirements for certified accountants).
Knowledge about Norwegian tax and charge rules, including:
Capital and income taxation of individual sole proprietorships and private companies
Equity transactions and other transactions with the owners that can lead to taxation
Taxation of termination of sole proprietorships and liquidation of enterprises and conversion of companies
The basic rules concerning capital and income taxation of personal taxpayers
Capital taxation of privat companies and partnerships
Relevant regulations on tax deductions
Main principles on how to determine tax values of possessions received as gifts or inheritage
Tax planning and ethical reflections
Basic knowledge about the tax and charge administration
Central regulation on administrative changes of a person's or company's tax report
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.