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 DA. 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, Torvanger 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 courses Tax law, Tax and duties, Law and Company law. Torvanger’s PhD degree was awarded based on a thesis on the Norwegian tonnage tax system, i.e. a study of what types of vessel and vessel activities that may benefit under the Norwegian scheme. Torvanger participates in tax research forums both at the University of Bergen and at the University of Oslo. Currently, Torvanger shares his time between NHH and the law firm Rasmussen & Broch DA.