NoCeT provides high-quality research and education in all aspects of taxation and public finance. The centre is located at NHH - Norwegian School of Economics and is co-funded by the Research Council of Norway and the Norwegian Tax Authority. The latter also assists the centre with access to high-quality data for tax research.
Last week the EU Court Justice made a striking decision. The court says that a 2018 directive intended to mandate the collection and exchange of information about cross-border tax arrangements, violates the lawyer-client confidentiality.
Andreas Olden: If the Norwegian Tax Administration sends out a behavior oriented letter, we can almost count the impact in terms of the difference in kroner and øre that comes in as tax money after the letters.
Currently, tax transparency ranks high on governments’ agenda as being one of the key policy tools to reduce tax avoidance and evasion. This week NHH and SNF arranged a conference on tax transparency.
Gunnar S. Eskeland: The oil tax package is the story of a state which, in miserable, nocturnal proceedings on additional taxes, cannot take care of itself, but gives away the people's money to special interests, apparently without getting anything in return.
