The European Free Trade Association Surveillance Authority (ESA) has issued a reasoned opinion concluding that the Norwegian rules on exit tax for companies and cross-border restructurings are incompatible with the EEA agreement. Camilla Jøtun Borge-Andersen and Joachim Bjerke of BA-HR analyse the decision and discuss whether Norway’s response has resolved the issue.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.