Norway: Imputation tax credit under free movement of capital (Art. 40 EEA Agreement)

• Autores: Thor Leegaard, Antoine Valat
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 4, 2004, págs. 207-213
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In November 2003 the impact of the fundamental freedoms under the European Economic Area (EEA) Agreement on direct taxation was considered by a Norwegian court for the first time. A look at the implications of the decision.