Fritaksmetoden - en gavepakke til skatteplanleggere?

by Ole Andreas Dimmen

The Norwegian participation exemption method was introduced in the 2004-2006 Tax Reform. Dividends and capital gains are now exempt from the ordinary income tax.
There is a fine line between legal tax planning and illegal tax evasion. Where are the limits concerning the participation exemption method, and are these limits adequate?
The main objective of the thesis is to present the arrangements that the participation exemption method especially gives incentives to set up. The thesis discusses to what extent the tax authorities can avoid unwanted arrangements, and whether new regulations are necessary in that matter.