The Resource Exit taxes in Norway

Exit taxes in Norway

Label
Exit taxes in Norway
Title
Exit taxes in Norway
Creator
Subject
Language
  • eng
  • eng
Summary
Recently introduced exit taxes in Norway apply to capital gains on shares held by individual taxpayers emigrating from Norway, to the emigration of companies and to capital gains on the transfer of assets and liabilities outside the Norwegian tax area. This article describes and analyses these rules with special reference to EEA/EC tax law and their relation to tax treaties. In particular, the requirement, in some instances, to provide a guarantee for exit taxes, taxation without any option of deferral on the migration of companies, and taxation of the transfer of inventories and intangible assets are discussed. As regards tax treaties, the focus is on whether or not the alienation of the assets has taken place before the exit, and the relationship between exit taxes and tax treaty rules allowing for an extension of the tax liability
Citation source
In: World tax journal. - Amsterdam. - Vol. 1 (2009),
http://library.link/vocab/creatorName
Zimmer, F
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • exit tax
  • emigration
Label
Exit taxes in Norway
Instantiates
Publication
Other control number
wtj010905.pdf
Label
Exit taxes in Norway
Publication
Other control number
wtj010905.pdf

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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