Norway’s exit tax and cross-border mergers challenged

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.