World Tax - Home
The comprehensive guide to the world's leading tax firms

Deloitte has bolstered its tax practice this year with the addition of three partners and a director from other major tax practices including Steenstrup Stordrange, Thommessen and Haavind. The department is led by Tore Paulshus and has many well regarded ... [more]

Deloitte has bolstered its tax practice this year with the addition of three partners and a director from other major tax practices including Steenstrup Stordrange, Thommessen and Haavind. The department is led by Tore Paulshus and has many well regarded tax advisers among its partners and fee earners. Indirect tax is an area where the practice is particularly distinguished, as fellow tax professionals highlight both Lars Erik Norborg and Aleksander With for their ability in that area. The firm has a number of multinational clients as well as Norwegian companies which rely on the firm for tax advice. Notable examples include Aker Solutions, FMC Technologies and Altor Equity Partners. The team's work this year has included the cross-border restructuring of an American oil and gas company active in the Nordic region to streamline its tax liabilities. Norborg was one of the advisors which helped a private-equity firm in its acquisition of an environmental services provider. The transaction required the firm to pay close attention to the structures used and the VAT implications of each to achieve a tax-efficient result for the buyer. The firm is confident in its ability to capitalise on the surge in M&A in Norway with this year's recruits adding strength and capacity to that service line.

The tax practice of Ernst & Young in Norway is headed by Christin Bøsterud and is capable across a full range of tax issues in its 16 Norwegian offices. There has been more transfer pricing and cross-border structuring in particular. In response to the ... [more]

The tax practice of Ernst & Young in Norway is headed by Christin Bøsterud and is capable across a full range of tax issues in its 16 Norwegian offices. There has been more transfer pricing and cross-border structuring in particular. In response to the increased focus on transfer pricing by the revenue authorities, the firm established a specialised controversy management team to handle the workload generated by transfer pricing controversies. The firm has helped many clients through transfer pricing audits and some through litigation too. It has managed to avoid any upward adjustment in taxable income in all of the client matters examined by the tax authorities. The firm has also been active in ensuring transfer pricing compliance for its clients. This year a specialised financial services transfer pricing (FSTP) team was established to address the concerns of companies around intra-group finance, such as the stricter attitude the tax authorities are adopting about taxpayers' cash pooling arrangements.

Thommessen is one of the largest law firms in Norway and has a very well regarded tax practice under department head Ståle Kristiansen. This year the firm has consolidated its tax practice in its Bergen office with the addition of former Ernst & Young ... [more]

Thommessen is one of the largest law firms in Norway and has a very well regarded tax practice under department head Ståle Kristiansen. This year the firm has consolidated its tax practice in its Bergen office with the addition of former Ernst & Young partner Ola Mæle there. This reflects the number of shipping companies relying on the firm for its tax advice, with Bergen being a hub for the shipping industry in Norway. The firm counts multinationals such as Dell and Wilh Wilhelmsen among the clients relying on its tax services as well as Nordic companies such as Telenor and Borgstein.

Much of the firm's recent work for its clients in the shipping industry has involved cross-border structuring and pre and post-acquisition restructuring to ensure efficient tax treatment for transactions and their corporate tax burdens. The firm has also been active in tax controversy and litigation and this year represented a client before the Supreme Court in a transfer pricing dispute. For tax controversy and transfer pricing, Christian Bruusgaard receives praise in the market. Thommessen is particularly distinguished in corporate and M&A tax advice and in those matters Sverre Koch is highly rated by his peers. Like other leading Norwegian tax practices the firm has many companies active in the oil sector among its clients. One competitor commented that for companies in that industry, "Thommessen is really the market leader for tax advice".

Bugge Arentz-Hansen & Rasmussen has added five associates to their practice this year, with Jan Jansen also a key addition as a new partner. This brings the number of partners to six and other fee earners to 10. Jansen is recognised by competitors as ... [more]

Bugge Arentz-Hansen & Rasmussen has added five associates to their practice this year, with Jan Jansen also a key addition as a new partner. This brings the number of partners to six and other fee earners to 10. Jansen is recognised by competitors as a fantastic tax litigator. One rival said: "He's been the preferred litigator for many large clients for years." His addition will help the firm capitalise on the rise in tax and transfer pricing controversy. The firm has acted in a number of important cases this year. Litigation for Statoil to do with seeking deduction of exploration costs from their tax liability for exploration outside of Norway was before the Court of Appeal at the time of writing. If successful it would mark an important precedent and provide an opportunity for Norwegian oil companies to expand their exploration activities beyond Norwegian territory in a tax efficient manner. Bugge, Arentz-Hansen & Rasmussen is also well respected for M&A, private equity, transfer pricing, international structuring and corporate advisory work. Department head Joachim Bjerke is highly recommended by competitors for both his transfer pricing and cross border structuring skills. In shipping, oil and energy, areas which have special tax regimes, the firm has a broad client base including Statoil, ExxonMobil and Talisman Energy Norge. The tax regime imposed on oil companies in particular mean the firm, one of the leaders in tax advice for the oil industry, is confident it can continue to develop its tax practice this year.

PwC's Norwegian tax practice is headed by Bård Ivar Koppang and provides tax services to multinational and domestic companies. The firm provides a full range of tax services in in Oslo and offices with tax capabilities in more than 20 othercities. Transfer ... [more]

PwC's Norwegian tax practice is headed by Bård Ivar Koppang and provides tax services to multinational and domestic companies. The firm provides a full range of tax services in in Oslo and offices with tax capabilities in more than 20 othercities. Transfer pricing is a particularly strong area for the firm and they offer complete a comprehensive service under team leader Morten Beck, including representation before the tax authorities. Beck is well respected by his peers and is singled out as one of the country's leading transfer pricing practitioners.

Wiersholm Mellbye & Bech provides tax advice in a number of areas but has particular expertise in those areas with special tax regimes such as shipping, energy and oil. They are also well regarded for their transactional tax, indirect tax and international ... [more]

Wiersholm Mellbye & Bech provides tax advice in a number of areas but has particular expertise in those areas with special tax regimes such as shipping, energy and oil. They are also well regarded for their transactional tax, indirect tax and international tax capabilities. The firm has a good reputation in M&A and banking matters generally, areas which generate much work for its tax department. The firm has two heads of department, with Avrid Aage Skar acting as head of tax law and Harul Willumsen as head of taxes and duties.

Several of the firm's practitioners are identified by their peers as leading figures for particular tax services in different areas. For example, Skaar is noted by for the high quality of his corporate tax and cross-border structuring work . The firm has maintained a high profile in tax and transfer pricing litigation and Willumsen is noted by his competitors for his expertise as a contentious tax adviser . The partner work with the authorities to develop tax policy and legislation. Partner Bettina Banoun chairs the tax law committee of the Norwegian Bar Association. She has good links to and knowledge of the shipping industry and is a director of Wilh.Willhelmsen, a multinational shipping company. The firm has expanded slightly during the last year and now the department includes seven partners and eight other fee earners.

The Advokatfirmaet Haavind tax department is led by Ole Morten Huseby and consists of five partners and five further fee earners. Their recent work includes arranging a joint venture between US rap star Ludacris and Norwegian company Birkedal Hartmann ... [more]

The Advokatfirmaet Haavind tax department is led by Ole Morten Huseby and consists of five partners and five further fee earners. Their recent work includes arranging a joint venture between US rap star Ludacris and Norwegian company Birkedal Hartmann which was based in the UK. This was designed to minimise operating costs and withholding taxes by taking advantage of the more favourable tax regime in the UK when compared to the US. It was also important to avoid establishing a US presence for tax purposes yet still be able to sell products there. Espen Nordbø oversaw the intricate planning required for the project. Arne Haavind this year secured the tender to act on behalf of three of the five tax districts in Norway in disputes with taxpayers. Winning the tender does not prevent the firm from representing taxpayers against the authorities in disputes. With litigation expected to remain a feature of the marketplace, the firm is confident that this will be an important appointment. The firm retains several high profile clients in the real estate sector such as Storebrand Eiendomsfond and Colliers International and also has a strong reputation for its tax advice in the energy sector.

Grette's tax department is led by Nils Eriksen who is well regarded by his peers for his indirect tax expertise. One competitor said:"He is really well known and well respected for his VAT advice." The firm has particular strength in VAT and indirect ... [more]

Grette's tax department is led by Nils Eriksen who is well regarded by his peers for his indirect tax expertise. One competitor said:"He is really well known and well respected for his VAT advice." The firm has particular strength in VAT and indirect taxes generally and claims to have the largest VAT department outside the big four in Norway. The recruitment then of former Ernst & Young VAT director Maj Hines Grape is particularly notable and strengthens the service area even more.The firm added three associates this year to bring the total number of fee earners to eight working under three partners. The firm also has ability in corporate tax and direct taxes, international tax, customs and tax controversy. This year Eriksen successfully represented a client in the largest customs case ever heard in Norway and obtained a decision that slashed the client's liability to nothing after the tax authorities had issued an initial demand for more than $100 million. The firm is also representing more than 60 clients who have jointly appealed against the tax authorities regarding what defines single or joint supply for the purposes of VAT.

KPMG provides a full range of tax services in Norway and has several Norwegian multinationals among its clients. The tax department is led by Per Ivar Skinstad, though each service line is headed by a different partner. Svein Andresen leads a transfer ... [more]

KPMG provides a full range of tax services in Norway and has several Norwegian multinationals among its clients. The tax department is led by Per Ivar Skinstad, though each service line is headed by a different partner. Svein Andresen leads a transfer pricing team which consists of both lawyers and economists. The indirect tax team is headed by Oddgeir Kjørsvik and covers VAT and customs issues. In a relatively buoyant market for M&A Johannes Andersen's department has been in high demand from clients. The firm also has an employee incentives tax service under the leadership of partner Cathrine Bjerke Dalheim, who also leads the tax compliance services group alongside Torbjørn Amundsen. The firm also hasa department dedicated to providing services to companies in the oil sector under Jan Samuelsen. Many of their clients are involved in that industry, which has its own tax regime for companies in that sector.

Selmer - Taxand has recovered from the loss of former department head Aleksander With to Deloitte by recruiting Sverre Hveding, a former DLA Piper head of tax and a VAT specialist. The department is now led by Morten Sandli who specialises in structuring ... [more]

Selmer - Taxand has recovered from the loss of former department head Aleksander With to Deloitte by recruiting Sverre Hveding, a former DLA Piper head of tax and a VAT specialist. The department is now led by Morten Sandli who specialises in structuring and restructuring work for private equity firms but is also capable in tax controversy. The firm is especially active in advising on the tax elements of M&A transactions and real estate development as the firm has strong legal departments in each of these areas as well as corporate.

Significant work for the firm this year included successfully representing investment bank First Securities in the Supreme Court. Tax authorities had sought to charge the bank on the capital receipt from a share sale at a higher rate by classifying it as an income receipt. The firm succeeded in illustrating that the proceeds were a capital receipt and it is expected that the case will set a precedent for similar transactions. The firm also advised Chinese company Blue Star on the tax implications of its acquisition of a Norwegian industrial company .

The private-equity sector generates much work for the firm too and this year the team advised Cardinal Foods on its corporate structures and on the sale of its chicken farms. Partner Harald Johannessen is a capable transfer pricing practitioner and is assisted in this area by the firm's team of accountants and economists.

Wikborg Rein was strengthened at the end of last year when Ernst Ravnaas joined the firm from Steenstrup Stordrange. Ravnaas is singled out by his competitors for his abilities in capital markets and financial products and the firm plans to develop its ... [more]

Wikborg Rein was strengthened at the end of last year when Ernst Ravnaas joined the firm from Steenstrup Stordrange. Ravnaas is singled out by his competitors for his abilities in capital markets and financial products and the firm plans to develop its reputation for tax advice within the financial sector. The head of the practice is Anders Myklebust and 11 other lawyers are in the tax team. The practice provides clients with tax advice in M&A and transactional matters, cross-border structuring, VAT and indirect taxes, employee incentives and tax controversy. Rivals note that the firm is more visible in the marketplace than in previous years.

Arntzen de Besche has lost the highly rated litigator Jan Jansen to Bugge, Arentz-Hansen & Rasmussen. However, the addition of former PwC partner Anders Heieren from his position as tax director of Petroleum-Geo Services has solidified the department. ... [more]

Arntzen de Besche has lost the highly rated litigator Jan Jansen to Bugge, Arentz-Hansen & Rasmussen. However, the addition of former PwC partner Anders Heieren from his position as tax director of Petroleum-Geo Services has solidified the department. His experience of the oil and gas sector equips the firm with a good knowledge of the tax issues relevant to those industries. Kåre Moljord is an experienced corporate and commercial lawyer and focuses on M&A tax law. The third member of the firm's tax team is partner Rune Tjomsås Andersen who has particular expertise in advising domestic and overseas clients on international tax, real estate tax and petroleum sector tax.

The tax boutique Harboe & Co is led by the highly rated Einar Harboe. Several professionals have noted that the practice has improved dramatically over the past year and is becoming increasingly visible. Harboe is a highly rated adviser who competitors ... [more]

The tax boutique Harboe & Co is led by the highly rated Einar Harboe. Several professionals have noted that the practice has improved dramatically over the past year and is becoming increasingly visible. Harboe is a highly rated adviser who competitors recommend for corporate tax advisory work and for tax litigation. The firm has added two fee earners this year meaning that there are now six partners and three fee earners. Harald Hauge is recognised as a promising young tax lawyer and became a partner in 2008. Since 2009 he has held a part-time position as a tax lecturer at the Norwegian School of Economics and Business Administration. The firm has developed a strong reputation for tax litigation work, but all six of its partners are capable across a range of tax issues and its clients include both Norwegian entities and multinational companies.

Kluge's tax department advises companies and high net worth individuals on issues arising from M&A, cross-border transactions, employee incentive schemes and taxes levied on oil and petroleum. Geir Even Asplin, Camilla Fiskevoll Eirik Jensen and ... [more]

Cecilie Amdahl leads the tax team at Schjødt and is supported by five other partners and two senior associates. The firm has tax lawyers in its four Norwegian offices: Oslo, Bergen, Stavanger and Ålesund. The firm is particularly strong on M&A tax issues ... [more]

Cecilie Amdahl leads the tax team at Schjødt and is supported by five other partners and two senior associates. The firm has tax lawyers in its four Norwegian offices: Oslo, Bergen, Stavanger and Ålesund. The firm is particularly strong on M&A tax issues and four partners specialising in these as well as corporate matters. Schjodt handles both domestic and international tax planning which encompasses structuring, transfer pricing, employee incentives, indirect tax advice and advice on special tax regimes applied to the oil and energy sectors. The firm has a number of private-equity clients, a sector which has been busy in Norway recently, and both Trond Larsen and Johan Kiær Engelschiøn specialise in advising such companies.

Simonsen provides its clients with tax services in M&A, indirect taxes, capital markets and insurance. The firm's tax team is incorporated into its corporate department, which reflects the focus of the firm's practice on M&A. The firm has a strong reputation ... [more]

Simonsen provides its clients with tax services in M&A, indirect taxes, capital markets and insurance. The firm's tax team is incorporated into its corporate department, which reflects the focus of the firm's practice on M&A. The firm has a strong reputation in real estate; technology, media and telecommunications; oil and gas: energy and shipping and most of the work the corporate and tax departments do is related to these particular industries and sectors. A highlight of their recent work was the securitisation of a tranche of auto loans for the Deutsche Trustee Company. Three different classes of notes were issued which will fall due in 2025 and an application to have the class A notes listed on the Irish Stock Exchange is under consideration.

The tax department of Steenstrup Stordrange has six partners in offices in Oslo, Bergen and Stavanger. They are supported by a number of fee earners including senior tax adviser Sindre Ånestad who specialises in employee incentive schemes. Ulf Sørdal ... [more]

The tax department of Steenstrup Stordrange has six partners in offices in Oslo, Bergen and Stavanger. They are supported by a number of fee earners including senior tax adviser Sindre Ånestad who specialises in employee incentive schemes. Ulf Sørdal is the partner in the Bergen office and is experienced in both domestic and international tax issues. His particular areas of expertise are cross-border structuring, tax controversy and transfer pricing. The firm covers a full range of tax issues, but focuses on the special regimes applied to the energy, oil and shipping sectors where many of its clients are active. Preben Aas, a partner in Oslo, is a well known figure within the tax market and has had several articles published in journals such as Finansavisen as well as the book 'Skattereform 2004-2006' on the changing tax regulations. Partner Ove-Marthin Granlund has significant experience in real estate, corporate finance and M&A tax matters.