course-details-portlet

BBOA2020 - Advanced Tax Law

About

Examination arrangement

Examination arrangement: Home exam
Grade: Letters

Evaluation Weighting Duration Grade deviation Examination aids
Home exam 100/100 6 hours LOVDATA

Course content

The course aims to provide the student with knowledge and skills in applying tax rules and value-added tax rules, focusing on business activities, companies and corporate owners.

Learning outcome

Knowledge: The student

  • has a knowledge of the principles on which tax legislation is based
  • has a knowledge of the tax consequences of discontinuing operations and liquidation of companies
  • has a knowledge of which transactions and events related to ownership and equity may result in taxation
  • has a knowledge of key rules for determining the basis for inheritance tax, calculating inheritance tax and determining the input value for tax purposes for the recipient in connection with intergenerational transfer
  • has a knowledge of the rules for deductions in tax payable
  • has a knowledge of the rules for calculating employers' National Insurance contributions
  • has a knowledge of the tax payment system, tax and assessment administration
  • has overall knowledge of tax planning, as well as knowledge of key rules for setting aside the declared basis, including knowledge of the boundaries between legal tax planning, ethically questionable tax avoidance and illegal tax evasion
  • has a knowledge of legislation on value-added tax and inheritance tax related to business activities and companies

Skills: The student 

  • can determine which income is taxable and which expenses are deductible, and specify correct periods relating to business enterprises and self-employed persons
  • can determine the basis for taxation of business owners: Owners of sole proprietorships, shareholders and participants in general partnerships, as well as calculate tax consequences of ownership/participation
  • can calculate tax expense, tax payable and deferred tax for limited-liability companies
  • can handle the conversion of a sole proprietorship (EPF) to a limited-liability company (AS) in the context of taxation
  • can evaluate tax consequences of a transfer of business
  • can evaluate an enterprise's situation in terms of value-added tax
  • can handle common transactions in terms of value-added tax

General competence The student

  • can apply legislation and regulations in dealing with tax issues
  • can update and acquire new knowledge within tax law
  • can convey key subject matter through relevant forms of expression
  • can exchange points of view and experiences with other professionals
  • can reflect on ethical issues within the course
  • can see the course in a broader context from a societal perspective

Learning methods and activities

Lectures, own work with the literature, sources of law and assignments.

Further on evaluation

The examination is offered only in the ordinary examination period each semester.

G: Specified printed and hand-written support material is allowed. All calculators are allowed.

Support material code "lovsamling" - law collection and / or prints from Lovdata

Support material code "Lovdata" - Access to web-resource Lovdata PRO

Specific conditions

Admission to a programme of study is required:
Business Administration (BØA)
Business Administration (ØABACHELOR)

Required previous knowledge

BBOA 2010 Tax Law I

Course materials

The reading list will be available at the start of the semester.

Credit reductions

Course code Reduction From To
BØA2010 7.5 SPRING 2014
BBRR2045 7.5 SPRING 2014
BØA3045 7.5 SPRING 2014
More on the course

No

Facts

Version: A
Credits:  7.5 SP
Study level: Third-year courses, level III

Coursework

Term no.: 1
Teaching semester:  SPRING 2022

Language of instruction: Norwegian

Location: Trondheim

Subject area(s)
  • Economics and Administration
Contact information
Course coordinator: Lecturer(s):

Department with academic responsibility
NTNU Business School

Examination

Examination arrangement: Home exam

Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
Autumn ORD Home exam 100/100 LOVDATA

Release
2021-11-30

Submission
2021-11-30


09:00


15:00

INSPERA
Room Building Number of candidates
Spring ORD Home exam (1) 100/100 LOVDATA

Release
2022-05-19

Submission
2022-05-19


09:00


15:00

INSPERA
Room Building Number of candidates
  • * The location (room) for a written examination is published 3 days before examination date. If more than one room is listed, you will find your room at Studentweb.
  • 1) Merk at eksamensform er endret som et smittevernstiltak i den pågående koronasituasjonen.
Examination

For more information regarding registration for examination and examination procedures, see "Innsida - Exams"

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