Excerpt from course description

Tax Law

Introduction

The course content is to a large extent defined by the topics and problems covered in the lectures.

Course content

  • Exemption method and shareholder income tax
  • Partnership modell and enterprise modell
  • Going concern principles
  • Asset sales vs. share sales
  • Mergers/demergers and other restructuring
  • Immigration and emigration
  • Residence taxation
  • Introduction to main topics in international taxation
  • Alteration of tax assessment
  • Surtax

The teaching in VAT law will in particular focus on the following topics:

  • The fundamental principles of VAT law
  • The right to deduct for input VAT
  • The basis of calculaton for VAT
  • The main exceptions and exemptions from VAT
  • Imports and exports of goods and services
  • The rules for withdrawal VAT
  • Adjustment rules

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.