Oddleif Torvik

Oddleif Torvik

Senior Lawyer, PhD

Oddleif is a senior lawyer in the firm's tax Department. He holds a doctoral degree in international tax law from the University of Bergen on the thesis "Arm's length distribution of operating profits from intangible value chains", a study of how multinational enterprises for tax purposes must allocate residual profits from unique and valuable intangibles (patents, trademarks, etc.) among the jurisdictions in which the enterprises are present. The thesis deals with a range of key issues in international tax law. Transfer pricing related to intangible assets is a priority area for tax authorities worldwide, including the Norwegian tax authorities.

Oddleif holds a master degree in financial accounting and auditing from the Norwegian School of Economics (NHH). He has broad experience from tax law work since 2006. His specialty is international tax law, in particular transfer pricing. Oddleif assists in all transfer pricing matters, including transfer pricing of intangibles, cost sharing agreements, business restructuring, intra-group services and loan arrangements, profit allocations to local distribution entities, permanent establishment, etc. He has also worked extensively with general corporate income tax issues and employee benefit schemes, and has experience with the Norwegian special tax regimes for the petroleum, shipping and power industries.

Oddleif also advices on financial accounting law (Norwegian GAAP and IFRS), typically where there is a need for an independent review of/second opinion on particular accounting issues, and on legal issues that deal with valuations. He also has experience with corporate law, contract law, and real estate law.

Prior to joining the firm, Oddleif worked as an associate in the tax departments of the Norwegian top-tier law firms Wiersholm and Thommessen, and as a PhD research scholar at the Department of Accounting, Auditing and Law at NHH.

Oddleif is affiliated with the Department of Accounting, Auditing and Law at NHH as an Associate Professor on a part-time basis. He is, and has for several years been, an active lecturer in Norwegian corporate income tax law and international tax law and transfer pricing at NHH. He also lectures at other institutions as a guest lecturer and tutors students that write their master thesis on tax law and transfer pricing issues.

Key experience

  • Norwegian and international tax law
  • Transfer pricing: advice on the design of tax optimal value chain structures, preparation of intercompany agreements and transfer pricing documentation, negotiations (MAP- and APA-cases), tax audit assistance, administrative reassessment appeals, judicial proceedings in transfer pricing cases, as well as day-to-day transfer pricing assistance on issues such as choosing the appropriate transfer pricing method, selecting comparables, assessing risk, strategies etc.
  • Financial accounting law (Norwegian GAAP/IFRS)


+47 413 17 547
+47 55 55 35 61

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Ph.d., University of Bergen 2016
MSc Accounting and auditing, Norwegian School of Economics, 2006
Cand.jur., University of Bergen, 2004

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