Meron Ghebremicael and Lene Bergersen of Deloitte Norway explain a recent decision by the Tax Appeal Board regarding Irish common contractual funds’ eligibility under the Norwegian participation exemption method.
Daniel Herde and Lene Bergersen of Deloitte Norway explain a ruling on whether a gain resulting from an intra-group transfer was taxable and whether the Norwegian rules are in breach of the EEA Agreement.
Daniel Herde and Lene Bergersen of Deloitte Norway explain a statement from the Ministry of Finance on the relationship between Article 8 (shipping income) and Article 12 (royalties) in double tax treaties.
Daniel M. H. Herde and Lene Bergersen of Deloitte Norway explain an interpretative statement from the Norwegian Directorate of Taxes, in which the Directorate changes its view on the Kruse Smith model.
Linda K Rollefsen and Lene Bergersen of Deloitte Norway explain two recent interpretative statements from the Norwegian Directorate of Taxes and discuss how they will affect the taxation of employee share incentive schemes.
