The Resource EEA exemption from Norwegian CFC rules
EEA exemption from Norwegian CFC rules
Resource Information
The item EEA exemption from Norwegian CFC rules 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 EEA exemption from Norwegian CFC rules 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 analyses the Norwegian controlled foreign company (CFC) rules by focusing on one of the exemptions from their application: namely, the EEA exemption, which was introduced to the Norwegian tax law as the reaction of the Norwegian legislature on the judgment of the Court of Justice of the European Union (ECJ) in the Cadbury Schweppes case of 12 September 2006. The question remains, however, whether these rules were amended in a way that fully provides their compatibility with the outcome of ECJ case law. References are also made to the recent judgment of the EFTA Surveillance Authority in the case Fred. Olsen and others v Staten v/Skattedirektoratet. If the answer to the mentioned question is not affirmative, Norwegian taxpayers being subject to Norwegian CFC rules can effectively challenge CFC taxation before the tax authorities and courts due to the incompatibility of CFC rules with EEA law
- Language
- eng
- Label
- EEA exemption from Norwegian CFC rules
- Title
- EEA exemption from Norwegian CFC rules
- Language
- eng
- Summary
- This article analyses the Norwegian controlled foreign company (CFC) rules by focusing on one of the exemptions from their application: namely, the EEA exemption, which was introduced to the Norwegian tax law as the reaction of the Norwegian legislature on the judgment of the Court of Justice of the European Union (ECJ) in the Cadbury Schweppes case of 12 September 2006. The question remains, however, whether these rules were amended in a way that fully provides their compatibility with the outcome of ECJ case law. References are also made to the recent judgment of the EFTA Surveillance Authority in the case Fred. Olsen and others v Staten v/Skattedirektoratet. If the answer to the mentioned question is not affirmative, Norwegian taxpayers being subject to Norwegian CFC rules can effectively challenge CFC taxation before the tax authorities and courts due to the incompatibility of CFC rules with EEA law
- Citation source
- In: Skatterett. - Oslo. - (2014),
- http://library.link/vocab/creatorName
- Kuźniacki, B
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- CFC
- ECJ case law
- EEA
- exemption
- fundamental freedoms
- Label
- EEA exemption from Norwegian CFC rules
- Label
- EEA exemption from Norwegian CFC rules
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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/EEA-exemption-from-Norwegian-CFC-rules/sphjMcHbv2k/" 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/EEA-exemption-from-Norwegian-CFC-rules/sphjMcHbv2k/">EEA exemption from Norwegian CFC rules</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/EEA-exemption-from-Norwegian-CFC-rules/sphjMcHbv2k/" 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/EEA-exemption-from-Norwegian-CFC-rules/sphjMcHbv2k/">EEA exemption from Norwegian CFC rules</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
