Oddleif is an experienced tax lawyer (PhD) with Norwegian and international tax law, transfer pricing and M&A being his fields of specialization. In addition to his educational background in law, he holds an MSc in accounting and auditing from NHH.

Oddleif has expert level experience on transfer pricing matters and M&A work within the seafood industry, the E&P industry, as well as the technology/software industry. He is based in Bergen and shares his time between the law firm CMS Kluge and NHH.

His doctoral thesis “Arm’s length distribution of operating profits from intangible value chains” is a study of how multinational enterprises are obliged, under 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, Oddleif is Associate Professor at the Department for Accounting, Auditing and Law.

Oddleif teaches Norwegian corporate tax law and international tax law and transfer pricing at NHH. He has an ongoing (part time) research project on transfer pricing of intra-group services/cost allocations under the OECD TPG.

Oddleif is an external affiliated member of the Norwegian Center for Taxation (NoCeT).

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