The Resource Sølvik v Staten v Skat Øst : HR-2008-00727-A

Sølvik v Staten v Skat Øst : HR-2008-00727-A

Label
Sølvik v Staten v Skat Øst : HR-2008-00727-A
Title
Sølvik v Staten v Skat Øst : HR-2008-00727-A
Contributor
Subject
Language
eng
Summary
Judgment by the Noregshøgsterett dated 24 April 2008. It was held that the home which the appellant rented in the United States during the two and a half years that he spent there was not a temporary residence as described by the OECD Commentary, but could be regarded as a permanent home; that his former home in Norway was not available to him and therefore did not amount to maintaining a home in Norway; and that the appellant was therefore resident in the United States under the terms of the tiebreaker and not in Norway
Citation source
In: International tax law reports. - London. - Vol. 11 (2008),
Language note
  • English
  • Norwegian
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • double taxation
  • residence
  • tie-breaker rule
  • permanent home available
  • tax treaty
Label
Sølvik v Staten v Skat Øst : HR-2008-00727-A
Instantiates
Publication
Label
Sølvik v Staten v Skat Øst : HR-2008-00727-A
Publication

Library Locations

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      52.3736660 4.9336932
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