course-details-portlet

BMRR4020

Advanced Tax Law and VAT

Credits 7.5
Level Second degree level
Course start Autumn 2025
Duration 1 semester
Language of instruction Norwegian
Location Trondheim
Examination arrangement Written examination and work

About

About the course

Course content

The course covers Norwegian income tax law for companies and business owners, with the main emphasis on specialization in selected issues. In addition, an overview of wealth taxation, key topics in VAT law and an introduction to Norwegian international tax law are included, as well as developments in international cooperation to prevent and combat tax evasion.

The course's position of function in the study.

The course will enable students to identify tax and excise law issues and legal sources, and to use the legal sources to derive rules for resolving tax and excise issues for companies and business owners. Students must be able to calculate the tax base for Norwegian tax and fee subjects. The course will enable students to make the necessary tax planning in connection with business transfers, mergers, demergers, etc. and other types of equity transactions in companies. The course will facilitate that the students in the course "valuation" can acquire knowledge about the valuation of tax positions in companies and in connection with shares. The course will provide a basis for reflection on tax moral issues related to the organization and restructuring of business.

Learning outcome

Knowledge:

At the end of the semester, the student has knowledge of:

  • the Norwegian tax system and special knowledge of Norwegian corporate taxation
  • the tax rules for joint stock companies and shareholders
  • tax consequences of changes in equity and reorganisations
  • the rules on the tax authorities' discretionary determination of taxable income between parties in a joint venture
  • the main rules of Norwegian international tax law
  • national and international rules to prevent double taxation and tax evasion
  • has knowledge of Norwegian VAT Act with emphasis on:
    • Taxable turnover, exemption from VAT and turnover that is exempt from the VAT Act
    • Deduction for input VAT
    • VAT and withdrawal of goods and services
    • VAT and real property
  • Has knowledge of central Supreme Court rulings on VAT.

Skills:

At the end of the semester, the student can:

  • calculate tax and value added tax for Norwegian tax and duty subjects
  • the student identifies and solves tax and excise issues using the legal method
  • identify and account for tax purposes of issues related to pricing in communities of interest.
  • Assess national and international rules for the prevention of international double taxation and tax evasion
  • Reflect on ethical issues related to tax planning
  • can calculate output VAT on sales and deductible input VAT on purchases of goods and services.

During the semester, the student can give a written presentation of a tax or VAT issue.

General competence:

Reference is made to learning objectives for general competence at program level, and the description of the course's position and function in the study program.

Learning methods and activities

Lectures and assignment seminars.

Further on evaluation

Submission of a project assignment of 15-20 pages that sheds light on a tax or fee issue within the course's academic content. The project assignment can be submitted individually or in groups of two people. The grade for the project assignment counts for 40% when determining the final grade. Written school exam 4 hours, which counts 60% when determining the final grade.

Aids for written exams:

Tax law collection, possibly a printout of laws and regulations from Lovdata.

Supporting material allowed on exams:

  • Approved calculator regarding NTNUs support material code B-D "specific basic calculator".
  • Other calculators that are allowed in the course are: Casio FC-100V and Texas Instruments - BAII Plus.

The grade in the course consists of two assessments; a project assignment and a written exam. Students who want to improve the grade in the course can take the individual partial assessment they want. The course is only available to students who have been admitted to the study program Master in Accounting and Auditing (MRR).

Only ordinary exams both autumn and spring, no re-sit exams.

Specific conditions

Admission to a programme of study is required:
Accounting and Auditing (MRR)

Course materials

Literature is stated at the beginning of the semester.

Subject areas

  • Economics and Administration

Contact information

Course coordinator

Lecturers

Department with academic responsibility

NTNU Business School

Examination

Examination

Examination arrangement: Written examination and work
Grade: Letter grades

Ordinary examination - Autumn 2025

School exam
Weighting 60/100 Examination aids Code C, LOVDATA Date 2025-12-18 Time 09:00 Duration 4 hours Exam system Inspera Assessment
Place and room for school exam

The specified room can be changed and the final location will be ready no later than 3 days before the exam. You can find your room location on Studentweb.

Sluppenvegen 14
Room SL310 blå sone
15 candidates
Room SL111 blå sone
10 candidates
Room SL510
3 candidates
Work
Weighting 40/100 Examination aids ALLE Date Submission 2025-11-21 Time Submission 12:00 Exam system Inspera Assessment

Ordinary examination - Spring 2026

School exam
Weighting 60/100 Examination aids Code C, LOVDATA Duration 4 hours Exam system Inspera Assessment Place and room Not specified yet.
Work
Weighting 40/100 Examination aids ALLE Exam system Inspera Assessment