Oddleif Torvik

Associate Professor Oddleif Torvik

+47 55 95 93 10 / +47 413 17 547
Accounting, Auditing and Law
Tax Law Transfer Pricing

Oddleif is a tax lawyer (ph.d.), with transfer pricing being his field of specialization. He also holds an MSc in accounting and auditing from NHH.
His ph.d. thesis “Arm’s length distribution of operating profits from intangible value chains” is a study of how multinational enterprises are obliged, pursuant to the OECD and US transfer pricing provisions, to allocate for tax purposes the super-profits generated by their unique and valuable intangibles (patents, know-how, trademarks etc.) among the jurisdictions in which they sell their products and services.
Here at NHH, he is Associate Professor at the Department for Accounting, Auditing and Law (part time), where he teaches Norwegian corporate tax law and international tax law/transfer pricing for bachelor- and master students respectively. He also conducts research within the field of tax law and transfer pricing, and is an external affiliated member of the Norwegian Center for Taxation (NoCeT).
As a lawyer, Oddleif advises on tax law and related legal fields, such as financial accounting law, corporate law and on legal issues connected to valuations.

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Selected publications

Author(s) Title Publisher
Torvik, Oddleif This book explores how taxing rights to multinationals’ business profits from valuable IP shall be allocated among jurisdictions under US and OECD transfer pricing law. International Bureau of Fiscal Documentation (IBFD); 2019
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