Tormod Torvanger graduated from the University of Oslo in 1995, with specialization in Company Law and Tax Law. Thereafter, he worked with the tax authorities, mainly as a senior legal advisor at the Central Tax Office for Large Enterprises, until he established himself as a tax lawyer in Thommessen and, subsequently, in the law firm Rasmussen & Broch ANS. Both at the Central Tax Office for Large Enterprises and as a tax lawyer, Torvanger has worked extensively with the Norwegian tonnage tax system. As a tax lawyer, he has rendered various types of tax-related legal services to actors within the shipping industry, the oil and gas industry and other actors within the Norwegian business community, hereunder representation before the courts. As of August 2011, Torvanger has been employed at the Norwegian School of Economics (NHH) where he, along with other tasks related to NHH’s legal courses, has been responsible for the course Tax Law. At the same time, he has been working on a monograph concerning the Norwegian tonnage tax system. Torvanger is Chair of the Tax law Society in Bergen (Skatterettslig forum i Bergen). Currently, Torvanger shares his time between NHH and the law firm Rasmussen & Broch ANS.