Tax law / Skatterett



Sources

Norwegian VAT act / [Merverdiavgiftsloven (1969). 4th ed. - Oslo : Den Norske revisorforening, 2005. - As ammended 10.12.2004. ISBN 82-7082-215-9
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The Petrolum taxation act 13/6-1975 No. 35. - In: Petroleum law compendium / Nordisk institutt for sjørett. - Oslo : Instituttet, 2003. - vol. 3
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The Norwegian Act Relating to Value Added Tax of 19 June 1969 [Merverdiavgiftsloven (1969). / Skattedirektoratet. - Oslo : Skattedirektoratet, 2002. - "... as amended last by Act of 28 June 2002"
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Books

Property tax in Norway : a legislative summary / Mattis Stavang. - [Oslo :Stavang], 1994.
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The Norwegian petroleum tax system / by Jan Samuelsen. - 2nd ed. - [Oslo] : PricewaterhouseCoopers, 2002. ISBN 82-995331-3-9
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The Norwegian tax reform : distributional effects and the high-income response / Karl Ove Aarbu and Thor Olav Thoresen. - Oslo : Statistics Norway, Research Department, 1997.
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Taxation issues relating to captive insurance companies / Arvid A. Skaar. - Amsterdam : IBFD, 1998. - ISBN 90-76078-23-8
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Transfer of licences on the Norwegian continental shelf : tax treatment, petroleum tax act section 10 / Kirsten Ullbæk Selvig. - Oslo : Nordisk institutt for sjørett, 1992.
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Permanent establishment : erosion of a tax treaty principle / by Arvid A.Skaar. - Deventer : Kluwer Law and Taxation Publ., 1991. - ISBN 90-6544-594-3
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A guide to Norwegian petroleum taxation / Jan Samuelsen. Oslo: Advokatfirmaet Harboe & Co., 2006. ISBN 978-82-997408-0-7
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A guide to Norwegian petroleum taxation / Jan Samuelsen. Oslo: KPMG, 2011. ISBN 978-82-92222-09-6
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Tax expenditures / Jane Bolander (ed.). Copenhagen : DJØF Publ., 2012. (Yearbook for Nordic tax research ; 2012). ISBN 978-87-574-2755-4 (h.)
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The distributional impact of the Norwegian tax reform measured by disproportionality / Thor Olav Thoresen. - Oslo : Statistics Norway,Research Department, 1995.
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Articles

Environmental taxes in Norway. - In: Environmental taxes and trade discrimination : a legal analysis of rules concerning national treatment, most-favoured-nation, general exceptions, and nullification or impairment in GATT 1994 / Ole Kristian Fauchald. - Oslo : Faculty of Law, University of Oslo, 1996. Pg. 43-54
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Financing foreign business: Recent developments in norwegian administrative and judicial tax practice / Frederik Zimmer. - In: International studies in taxation : law and economics : Liber Amicorum Leif Mutén : to Leif Mutén, with respect and affection from the participating authors / edited by Gustaf Lindencrona, Sven-Olof Lodin and Bertil Wiman. - London : Kluwer Law, c1999. ISBN 91-973587-0-3. Pg. 379-390
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Taxation of companies. - In: European tax handbook (trykt utg.) - Amsterdam : International Bureau of Fiscal. Documentation. ISSN 0925-9759 (1999) pg. 399-405
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Taxation of individuals. - In: European tax handbook. - Amsterdam : International Bureau of Fiscal Documentation. ISSN 0925-9759
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Interpretative mutual agreements form a Norwegian persoective: The Heerema case of 1992 revisited / Fredrik Zimmer. - In: Liber amicorum Sven-Olof Lodin / edited by Krister Andersson, Peter Melz, Christer Silfverberg. - Stockholm ; The Hague : Norstedts juridik ; Kluwer Law International, 2001. ISBN 91-39-00710-3, 90-411-9850-4. Pg. 318-327
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Capital gain taxation of shares - The norwegian opening value adjustment method / Ole Gjems-Onstad. - In: International studies in taxation : law and economics : Liber Amicorum Leif Mutén : to Leif Mutén, with respect and affection from the participating authors / edited by Gustaf Lindencrona, Sven-Olof Lodin and Bertil Wiman. - London : Kluwer Law, 1999. ISBN 91-973587-0-3. Pg. 127-140
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Capital income and earned income following the norwegian income tax reform : Is the dual income tax fair? / Frederik Zimmer. - In: Tax reform in the Nordic countries : 1973-1993 jubilee publication / Nordic Council for Tax Research. - Uppsala : Iustus, [1993]. ISBN 91-85256-26-9. Pg. 141-156
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Taxation of wage earner housholds in Norway 1980-1992. / Charlotte Koren. -In: Tax reform in the Nordic countries : 1973-1993 jubilee publication / Nordic Council for Tax Research. - Uppsala : Iustus, [1993]. - ISBN 91-85256-26-9. Pg 127-140
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Norway / Svein Lindboe. - In: International tax handbook. - [North Ryde] : CCH Australia, 1994. ISBN 1-86264-562-0. Pg. 723-737
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Environmental taxes in Norway. - In: Environmental taxes and trade discrimination / Ole Kristian Fauchald. - London : Kluwer Law International, 1998. ISBN 90-411-0748-7. Pg. 37-46
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Unreasonable avoidance of legal rules in norwegian tax law / Magnus Aarbakke. - In: Scandinavian studies in law (1970) pg.11-34. ISSN: 0085-5944
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Income taxation of general partnerships and limited partnerships under norwegian law / Magnus Aarbakke. In: Scandinavian studies in law (1979) pg. 11-30
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Beneficial Loans to Employees / Hugo P. Matre. In: Tax law / edited by Peter Wahlgren. Stockholm: Stockholm Institute for Scandinavian Law, 2003. (Scandinavian studies in law; vol. 44) ISBN 91-85142-58-1. Pg. 221-227
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Problems of Equity in Modern Income Taxation / Ole Gjems-onstad. - In: Tax law / edited by Peter Wahlgren. - Stockholm : Stockholm Institute for Scandinavian Law, 2003. - (Scandinavian studies in law ; vol. 44) - ISBN 91-85142-58-1. Pg. 119-128
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Beyond progression: taxation of the very rich / Ole Gjems-Onstad. In: Tax reform in the Nordic countries: 1973-1993 jubilee publication / Nordic Council for Tax Research. Uppsala: Iustus, [1993]. ISBN 91-85256-26-9. Pg. 111-126
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Taxation of inheritanceand giftein the Nordic countries and crossborder mobility / Christer Silfverberg. - In: Taxation of individuals and goods in the Nordic countries relevant to cross-border mobility / Jane Bolander (ed.). - Copenhagen : DJØF, 2010. - (Yearbook for Nordic tax research ; 2010). Pg. 205-212. ISBN 978-87-574-2276-4 (h.)
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EEA Exemption from Norwegian CFC rules / B³a¿ej KuŸniacki. In: Skatterett (2014) no. 3, pp. 260-302
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Tax treaty exemption from Norwegian CFC rules / Blazej Kuzniacki. In: Skatterett (2014) no 2, pp 141-.
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Joined Cases C-436 & 437/08, Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v. Finanzamt Linz, Judgment of the Court of Justice (Third Chamber) of 10 February 2011 / Halvard Haukeland Fredriksen and Gjermund Mathisen. In: Common market law review 2011,(Vol. 48),(no. 5) pp. 1719-1736
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National legal and economic report Norway / Peter T Solbu and Frode Kristiansen. In: Tax expenditures / Jane Bolander (ed.). Copenhagen : DJØF Publ., 2012. (Yearbook for Nordic tax research ; 2012) pp. 117-134, ISBN 978-87-574-2755-4 (h.)
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Taxation on intangible assets: National legal report Norway / Eivind Furuseth. - In: Yearbook for Nordic tax research 2011 / [Nordisk skattevidenskapeligt forskningsråd]. Copenhagen : DJØF Publishing. (2011). Pp. 109-137. ISSN 1890-3029
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Norwegian tax news 2006 / Anne Gro Enger. - In: Taxation of pensions / Robert Påhlsson (ed.). - Copenhagen : DJØF Publishing, 2007. -(Yearbook for Nordic tax research ; 2007). ISBN 978-87-574-1774-6 (h.)
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Taxation of pensions. Norwegian legal and economic report / Christian Brinch and Knut Eric Omholt. - In: Taxation of pensions / Robert Påhlsson (ed.). - Copenhagen : DJØF Publishing, 2007. - (Yearbook for Nordic tax research ; 2007) pg. 135-162. ISBN 978-87-574-1774-6 (h.)
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Norwegian tax news 2007 / Anne Gro Enger. - In: Taxation of capital and wage income : towards separated or more integrated personal tax systems? / Robert Påhlsson (ed.). - København : DJØF Publ., 2008. -(Yearbook for Nordic tax research ; 2008) Pg. 255-262. ISBN 978-87-574-1872-9 (h.)
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Taxation of capital and wage income: Towards separated or more integrated personal tax systemes?: Norwegian legal national report / Birgitta Glad Follestad and: Norwegian economic national report / Michael Riis Jacobsen. - In: Taxation of capital and wage income : towards separated or more integrated personal tax systems? / Robert Påhlsson (ed.). - København : DJØF Publ., 2008. - (Yearbook for Nordic tax research ; 2008). PG. 127-164. ISBN 978-87-574-1872-9 (h.)
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Norwegian tax news 2008 / Anne Gro Enger. - In: The Non-fiscal purposes of taxation / Jane Bolander (ed.). - Copenhagen : DJØF Publishing, 2009. - (Yearbook for Nordic tax research ; 2009) Pg.235-244 ISBN 978-87-574-2077-7 (h.)
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The non-fiscal purposes of tawxation: Norwegian legal national report / Anne Gro Enger and Norwegian economic national report / Merete Onshus and Øystein Bieltvedt Skeie. - In: The Non-fiscal purposes of taxation / Jane Bolander (ed.). - Copenhagen : DJØF Publishing, 2009. - (Yearbook for Nordic tax research ; 2009). Pg. 85-108. ISBN 978-87-574-2077-7 (h.)
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Norway. - In: Executives living abroad : guide to tax planning in 37 jurisdictions / edited by Deloitte Touche Tohmatsu International. - Deventer : Kluwer, 1994. ISBN 90-6544-791-1. Pg 283-295
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Free movement of cars - the impact of EU law on taxation of motor vehichles from a Nordic perspective / Søren Friis Hansen. - In: Taxation of individuals and goods in the Nordic countries relevant to cross-border mobility / Jane Bolander (ed.). - Copenhagen : DJØF, 2010. - (Yearbook for Nordic tax research ; 2010) ISBN 978-87-574-2276-4 (h.)
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The Norwegian Supreme Court and its ”365-day Rule” / Arvid Aage Skaar. – In: International and comparative taxation : essays in honour of Klaus Vogel / edited by Kees van Raad. - The Hague : Kluwer Law International, 2002. - ISBN 90-411-9841-5
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Sin taxes and shopping at the Swedish- Norwegian border / Dag Einar Sommervold. In: Taxation of individuals and goods in the Nordic countries relevant to cross-border mobility / Jane Bolander (ed.). - Copenhagen : DJØF, 2010. - (Yearbook for Nordic tax research ; 2010). pg. 193-204. ISBN 978-87-574-2276-4 (h.)
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Taxation of individuals and goods in the Nordic countries in the case of cross-border moblility. Norwegian legal national report / Ann Johnsen. - In: Taxation of individuals and goods in the Nordic countries relevant to cross-border mobility / Jane Bolander (ed.). - Copenhagen : DJØF, 2010. - (Yearbook for Nordic tax research ; 2010). Pg.123-138. ISBN 978-87-574-2276-4 (h.)
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National report : Norway / Eivind Furuseth. - In: Tax compliance costs for companies in an enlarged European Community / edited by Michael Lang ... [et al.]. - Alphen aan den Rijn : Wolters Kluwer, 2008. Pg. 285 - 308, ISBN 978-90-411-2666-5 (ib.)
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National Report Norway / Eivind Furuseth. - In: The EU and third countries : direct taxation / editors Michael Lang, Pasquale Pistone. - Alphen aan den Rijn : Wolters Kluwer, 2007. Pg. 805-836 978-90-411-2665-8, ib.
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Tonnage tax regimes and tax competition / Thor Leegaard. - In: Skatterett (2001) pg. 203 -: ISSN 0333-2810
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Taxation of pensions - Norwegian legal and economic report / Christian Brinc and Knut Erik Omholt. - In: Yearbook for Nordic tax research ... / [Nordisk skattevitenskapelig forskningsråd]. - Oslo : Universitetsforl. (2007) Pg. 135-163. ISSN 1890-3029
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National report Norway / Thor Leegaard. - In: WTO and direct taxation / [hrsg. von] Michael Lang, Judith Herdin and Ines Hofbauer. - The Hague : Kluwer Law International, 2005, ISBN 90-411-2371-7 (ib.), 3-7073-0710-7 (ib.)
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Norway. - In: CFC legislation, tax treaties and EC law / editors Michael Lang ... [et al.]. - The Hague : Kluwer Law International, 2004. ISBN 3-7073-0589-9 (ib.), 90-411-2284-2 (ib.)
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Discriminatory tax treatment of CFC’s losses towards losses of partnerships, economic double taxation, exchange of tax information and future developments of the Norwegian CFC rules / B³a¿ej KuŸniacki. In: Skatterett (2014) no. 4, pp. 349-38
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Tax legislation between politics and legal (and economic) thinking / Fredrik Zimmer. - In: A proactive approach : law libraries / edited by Peter Wahlgren. - Stockholm : tockholm Institute for Scandinavian Law, 2006.(Scandinavian studies in law ; vol. 49) ISBN 91-85142-63-8. Pg. 385-392
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Norwegian tax news 2009 / Lars Christian Tønder. - In: Taxation of individuals and goods in the Nordic countries relevant to cross-border mobility / Jane Bolander (ed.). - Copenhagen : DJØF, 2010. - (Yearbook for Nordic tax research ; 2010). Pg. 251-259. ISBN 978-87-574-2276-4 (h.)
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Erosion of the concept of permanent establishment: Electronic commerce / Arvid Aage Skaar. In: International studies in taxation: law and economics: Liber Amicorum Leif Mutén: to Leif Mutén, with respect and affection from the participating authors / edited by Gustaf Lindencrona, Sven-Olof Lodin and Bertil Wiman. London: Kluwer Law, 1999. ISBN 91-973587-0-3. Pg. 307-320
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