Norway - A Brief Overview of the Court’s “Two-Minute” Reasoning in the Transocean Cases
- A.A. Skaar
- European Taxation, 2019 (Volume 59), No 6
- 13 May 2019
In this note, the author discusses the Transocean cases, a series of criminal and civil cases addressing the tax consequences of business activities on the continental shelf of Norway towards the end of the 1990s.