Norway. Norway's Supreme Court holds beneficiaries liable for income tax in respect of Liechtenstein trust under CFC legislation

• Autores: Thor Leegaard
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 12, 2002, págs. 526-529
• Idioma: inglés
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• Resumen

  • The Norwegian Supreme Court's judgment in Ptarmigan, concerning the liability of beneficiaries of a discretionary trust established in Liechtenstein for income tax on the current income and gains of the trust under the Norwegian CFC legislation, is commented on by the author.