Norsk internasjonal skatterett
By: Henning Naas, Ståle R. Kristiansen, Finn Backer-Grøndahl, Hanne Skaarberg Holen og Marius Holm Rynning
Edition: 2. utgave.
Publisher: Universitetsforlaget
Published: 2017
Place of publication: Oslo
Language: nor
Number of pages: 1455
ISBN-13: 9788215025537
Subjects: Double taxation; International business enterprises; Taxation; Law and legislation; Income tax; Foreign income; Conflict of laws
Description: This book provides an overview of Norwegian international tax issues, covering questions relating to cross-border taxation, including situations where Norwegian taxpayers carry out business, invest or work abroad and situations where foreign taxpayers do the same in Norway. The focus is on domestic Norwegian tax law and the limitations of Norwegian taxation under the tax treaties and other international agreements concluded by Norway. The book also provides an overview of the relevant law, illustrated by jurisprudence and examples.
Notes: Includes bibliographical references and indexes.