JU-308 Skatterett 2
- ECTS Credits:
- 7.5
- Responsible department:
- School of Business and Law
- Course Leader:
- Marianne Husby
- Lecture Semester:
- Autumn
- Teaching language:
- Norwegian
- Duration:
- 1 term
The course is connected to the following study programs
- Bachelor's Programme in Business Administration
- Master's Programme in Business Administration (5 years)
Teaching language
NorwegianRecommended prerequisites
JU-208 Tax Law 1 and BE-111 Financial Accounting 1 or equivalent.
Course contents
The course gives a deeper understanding of business taxation, the Value Added Tax system, employers contributions, ethical responsibility and factors that influence the morality of taxation.
Learning outcomes
Upon successful completion of this course the students should be able to:
-
demonstrate extensive and detailed theoretical knowledge of tax law to solve complicated and practical taxrelated issues, mainly focused on business taxation.
-
identify and implement special regulations relating to corporations and stockholders, including the deferred tax model
-
apply sales tax regulations
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demonstrate knowledge of employers rules that pertain to contributions to the National Insurance scheme.
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apply legal theory and methods when dealing with tax and valuation, update their knowledge on taxation and evaluate ethical challenges influencing application of tax laws.
Along with JU-208 (Tax Law 1), students will obtain skills to meet the requirements of the Norwegian demands in tax law for accountants.
Examination requirements
Approved compulsory assignment. More information will be given in Canvas at the start of the semester
Teaching methods
Lectures and group work. Estimated workload is about 200 hours.
Evaluation
The person responsible for the course, in consultation with the student representative, decides the method of evaluation and whether the courses will have a midterm- or end of term evaluation, see also the Quality System, section 4.1. Information about evaluation method for the course will be posted on Canvas.
Admission for external candidates
No
Offered as Single Standing Module
Yes. Subject to availability and capacity.
Assessment methods and criteria
4 hours written examination with letter grades.