Norwegian parliament ends GAAR discussion regarding pre-transaction reorganisations Daniel Herde and Oscar Brown of Deloitte present the status of the newly codified general anti-avoidance rule (GAAR) and its applicability on reorganisations in connection with a transaction. By Daniel Herde & Oscar Brown August 26 2020
Norway: Norway seeks new statutory general anti-avoidance rule In Norway, the GAAR is non-statutory, and the rule has been largely developed by the Supreme Court. By Daniel Herde & Inger Camilla Gjeruldsen May 28 2019
Norway: Norway’s 2019 budget sees corporate income tax dip Norway's Parliament passed legislative changes for the 2019 budget on December 20 2018, seeing notable changes to inbound investments, particularly a reduced corporate income tax (CIT) rate and stricter interest... By Daniel Herde & Emilie Aslaksen January 28 2019
Norway: New proposal for a statutory GAAR in Norway The evaluation of the GAAR is following up on one of the recommendations put forward by the Scheel tax commission. By Daniel Herde & Inger Camilla Gjeruldsen March 30 2016
Norway: Foreign rig owner wins Norway Supreme Court case concerning limited tax liability The Supreme Court in Odfjell Rig (case Rt-2015-1360) concluded that the limited activities carried out onshore were not sufficient to create the taxable nexus to Norway that would be necessary... By Daniel Herde & Trond Eivind Johnsen March 09 2016
