Companies as tax subject
Presentation by Professor Frederik Zimmer, Department of Public and International Law
The Norwegian tax statute states that corporations (aksjeselskaper) are taxable units (skattesubjekter). But what does this mean more in detail? This introduction will take a look at how the Supreme Court has dealt with this in several situations: mergers and demergers, change of business form, in company groups, by sale of shares instead of assets and in other kinds of tax planning.
Coffee, tea and fresh fruit will be served.
You may bring your lunch packet!