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.
Emilie Aslaksen and Oscar Brown of Deloitte present the key takeaways from a recent Supreme Court judgment on the Norwegian tax authority’s exercise of discretion.
Tom Skogly and Oscar Brown of Deloitte Norway discuss how the introduction of the proposed legislation will impact royalties, interest payments and transfer pricing.
