Oddleif is a tax lawyer (ph.d.), with international tax law, transfer pricing and petroleum taxation being his fields 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, where he is currently writing a monograph on the special Norwegian Petroleum Tax Regime and related transfer pricing issues. Oddleif teaches Norwegian corporate tax law and international tax law and transfer pricing at NHH. He is an external affiliated member of the Norwegian Center for Taxation (NoCeT).
As a lawyer, Oddleif advises on tax law, transfer pricing and related legal fields, such as financial accounting law, corporate law and legal issues related to valuations.