Norway: : The chase for carried interest tax.

• Localización: International financial law review, ISSN-e 0262-6969, Vol. 34, Nº. 10 (3/9/2015), 2015
• Idioma: inglés
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• Resumen

  • The article focuses on the reclassification of carried interest as ordinary wages for private equity executives in Norway in 2012 to tax profits from external investors like ordinary salaries. It is mentioned that the tax authorities' decision was taken to court by the management of the private equity house where the tax authorities reclassified carried interest for the executives.