The Resource Re Cytec Norge KS : Cytec Overseas Corporation NUF and another v Assessment Committee of Nedre Romerike : LE-2006-180819 (06-180819ASI-ELAG)

Re Cytec Norge KS : Cytec Overseas Corporation NUF and another v Assessment Committee of Nedre Romerike : LE-2006-180819 (06-180819ASI-ELAG)

Label
Re Cytec Norge KS : Cytec Overseas Corporation NUF and another v Assessment Committee of Nedre Romerike : LE-2006-180819 (06-180819ASI-ELAG)
Title
Re Cytec Norge KS : Cytec Overseas Corporation NUF and another v Assessment Committee of Nedre Romerike : LE-2006-180819 (06-180819ASI-ELAG)
Contributor
Subject
Language
eng
Summary
Judgment by the Eidsivating Court of Appeal dated 26 September 2007. It was concluded, by a majority of 2 to 1, that before the conversion KS owned substantial assets which it transferred to other group entities in the conversion. The assessment committee was therefore correct in making an estimated assessment of the deemed disposal proceeds, and adjusting the income accordingly
Citation source
In: International tax law reports. - London. - Vol. 10 (2008),
Geographic coverage
Europe
Language note
  • English
  • Norwegian
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • conversion
  • contract manufacturing
  • disposal
  • estimated assessment
Label
Re Cytec Norge KS : Cytec Overseas Corporation NUF and another v Assessment Committee of Nedre Romerike : LE-2006-180819 (06-180819ASI-ELAG)
Instantiates
Publication
Label
Re Cytec Norge KS : Cytec Overseas Corporation NUF and another v Assessment Committee of Nedre Romerike : LE-2006-180819 (06-180819ASI-ELAG)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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