Excerpt from course description

Tax Law, Advanced AUTUMN 2019

Introduction

Enterprises are more and more often involved in cross border transaction and they have to comply with both national and international tax issues. Hence, international tax law is becoming more and more important and it is almost impossible to deal with tax issues without having good knowledge of fundamental principles in international tax law. This course will give you the necessary knowledge to identify and analyze the key international tax issues an enterprise may be involved in.

Course content

  • Residence taxation
  • Exit taxation and immigration 
  • Unilateral rules for avoidance of double taxation
  • CFC taxation 
  • Tax treaties
  • Transfer pricing
  • Domestic and international anti-avoidance rules
  • European Economic Area (EEA) law
  • International tax planning

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.