Norway proposes new limited access to cross-border group contributions within the EEA Heidi K Skovdahl and Inger Camilla U Gjeruldsen of Deloitte Norway explain the proposal for a new rule on cross-border group contributions, codifying the principles from EU/EEA law regarding ‘final... By Inger Camilla Gjeruldsen & Heidi Kolstad Skovdahl December 07 2021
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