Tax aspects of national and international mergers in Norway

Journal
Author
Iversen, M.
Country
Norway
Published Date
Issue
Bulletin for International Taxation 2002 (Volume 56), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article considers the tax aspects of national and international mergers in Norway. The article first describes legal mergers under Norwegian company law and the tax aspects of such mergers. The article then looks at the different types of international mergers and discusses the Norwegian company law and tax aspects relating to them. The article also mentions some of the major accounting aspects of national and international mergers.