Inger Camilla Gjeruldsen

Senior manager Deloitte

+47 907 45 165

Contact

Published by this author:

Sponsored by Deloitte Norway

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 loss’.

Heidi Kolstad Skovdahl, December 07 2021
Sponsored by Deloitte Norway

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.

Daniel M H Herde, May 28 2019
Sponsored by Deloitte Norway

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.

Daniel M H Herde, March 30 2016