The Resource New tax rules on cross-border mergers and demergers in Norway and their compatibility with the EEA agreement
New tax rules on cross-border mergers and demergers in Norway and their compatibility with the EEA agreement
Resource Information
The item New tax rules on cross-border mergers and demergers in Norway and their compatibility with the EEA agreement represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item New tax rules on cross-border mergers and demergers in Norway and their compatibility with the EEA agreement represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article provides an overview of the new Norwegian tax rules for cross-border restructurings and comments on the compatibility of the new rules with the fundamental freedoms in the agreement of the European Economic Area. It is submitted that certain aspects of the new rules may create an unjustified restriction on the right of establishment and the free movement of capital. In particular this may apply to the exclusion of triangular mergers and demergers from the scope of application of the new rules, the termination of the right to utilize previous tax losses after the merger or demerger (in certain situations), the tax treatment applicable to inventory and intangibles taken out of the Norwegian tax jurisdiction and the introduction of the wholly artificial requirement as a measure to prevent tax abuse for cross-border mergers and demergers
- Language
- eng
- Label
- New tax rules on cross-border mergers and demergers in Norway and their compatibility with the EEA agreement
- Title
- New tax rules on cross-border mergers and demergers in Norway and their compatibility with the EEA agreement
- Language
- eng
- Summary
- This article provides an overview of the new Norwegian tax rules for cross-border restructurings and comments on the compatibility of the new rules with the fundamental freedoms in the agreement of the European Economic Area. It is submitted that certain aspects of the new rules may create an unjustified restriction on the right of establishment and the free movement of capital. In particular this may apply to the exclusion of triangular mergers and demergers from the scope of application of the new rules, the termination of the right to utilize previous tax losses after the merger or demerger (in certain situations), the tax treatment applicable to inventory and intangibles taken out of the Norwegian tax jurisdiction and the introduction of the wholly artificial requirement as a measure to prevent tax abuse for cross-border mergers and demergers
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
- http://library.link/vocab/creatorName
- Scapa Passalacqua, A.B
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- cross-border reorganization
- fundamental freedoms
- triangular merger
- demerger
- EEA
- Label
- New tax rules on cross-border mergers and demergers in Norway and their compatibility with the EEA agreement
- Label
- New tax rules on cross-border mergers and demergers in Norway and their compatibility with the EEA agreement
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/New-tax-rules-on-cross-border-mergers-and/4-I2WbHicOU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/New-tax-rules-on-cross-border-mergers-and/4-I2WbHicOU/">New tax rules on cross-border mergers and demergers in Norway and their compatibility with the EEA agreement</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
