Implications of human rights for tax surcharges and penalties in Norway

Journal
Wishman, M.
Norway
Bulletin for International Taxation 2002 (Volume 56), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Discussion of the areas where there has been, and perhaps still is, a conflict between Norwegian tax law and human rights as embodied in the European Convention on Human Rights and the UN International Covenant on Civil and Political Rights.