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: 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
