Oddleif Torvik

Oddleif Torvik is an experienced business lawyer with an MSc in accounting and finance from NHH (HRS) and a PhD in transfer pricing.

Oddleif heads up the transfer pricing and international tax practice for CMS Norway and spearheads the Norwegian tax practice towards the global CMS organization.

Oddleif is the firm’s contact person on TP and international tax matters, both inbound and outbound cases.

Oddleif is primarily instructed by larger groups within the seafood industry, technology / software industry and the petroleum/E&P industry. He assists his clients broadly with advisory work, general M&A work streams, as well as dispute resolution. Typically, Oddleif is instructed to do work on structuring, pricing, execution and documentation of intra-group transactions, including intra-group reorganisations, international transactions, asset transfers/valuations, as well as handle relations with tax authorities in jurisdictions where his clients are present for tax purposes, contribute with dispute resolution work, etc.

His professional expertise is in Norwegian domestic tax law, international tax law, transfer pricing, accounting law (incl. IFRS), valuation in various legal contexts, company law and general M&A/transactional work. Oddleif’s PhD in transfer pricing (OECD Transfer Pricing Guidelines and US IRC Section 482 and US Treasury Regulations) is on profit allocation to unique and valuable intangible assets that are exploited as value chain contributions in global value chains. His thesis has been published internationally by the IBFD. In addition to his legal degrees, he has a master's in accounting and auditing (HRS) from the Norwegian School of Economics (NHH).

Oddleif teaches tax law and transfer pricing at NHH. He also regularly supervises master's students at UiB who will write a master's thesis in tax law, and gives guest lectures at other academic institutions.