Table of contents

The course is connected to the following study programs

Teaching language

Norwegian

Recommended previous knowledge

JU-208 Tax Law 1 and BE-111 Financial Accounting 1 or equivalent.

For single course students, these subjects (or equivalent) are required for admission.

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
  • demonstrate knowledge of employers rules that pertain to contributions to the National Insurance scheme.
  • 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.

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.

Teaching and learning methods

Lectures and group work. Estimated workload is about 200 hours.  

Examination requirements

Approved compulsory assignment. More information will be given in Canvas at the start of the semester

Examinations

4 hours written examination with letter grades.

Student 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.

Offered as a free-standing course

Yes. Subject to availability and capacity.

Admission Requirement if given as a free-standing course

JU-208 Tax Law 1 and BE-111 Financial Accounting 1 or equivalent.

Admission for external candidates

No
Last updated from FS (Felles studentsystem) Oct. 15, 2026 8:29:57 AM