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.
News from NoCeT
The tax race is not over
The global minimum tax was meant to curb profit shifting. But for many companies, it has primarily become something else: a new and complex reporting system.
Price Council is being discontinued without having been evaluated
The resistance to the norm prices is not due to crude templates, but because the integrated aquaculture companies are losing out on having their fish valued at market price.
Real incompetence
If the the Norwegian Parliament (Stortinget) wants an effective tax system that treats large and small aquaculture companies equally, the system of standard prices should be maintained.
Top publication by Bührle and Casi-Eberhard
The article "The Value of a Loss: The Impact of Restricting Tax Loss Transfers" has been published in Journal of Accounting Research.