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The comprehensive guide to the world's leading tax firms

Ernst & Young boasts one of the largest tax practices in Norway with 20 partners and 25 international tax specialists. Einar Brask is the national head of tax and is recommended by numerous peers for his cross-border work. Brask, alongside Marius Leivestad ... [more]

Ernst & Young boasts one of the largest tax practices in Norway with 20 partners and 25 international tax specialists. Einar Brask is the national head of tax and is recommended by numerous peers for his cross-border work. Brask, alongside Marius Leivestad head up the transfer pricing team which is one of the largest among the big-four. The nine-man department has been kept busy over the past year thanks to the new documentation requirements. Øyvind Hovland has been busy developing a transfer pricing methodology for intercompany loans and guarantees. The methodology includes both quantitative and qualitative measures that will enable clients to assess and price intercompany loans effectively in line with the arm's-length principle.

The firm has recently established a cross-service line business restructuring group in an effort to serve clients better. The aim of the group is to allow clients to perform business restructurings that are not only tax efficient, but also have the necessary substance and documentation which is required to reduce the risk of subsequent adjustments.

Christin Bøsterud is an indirect tax partner of note and has been involved in the drafting of the country's new VAT law.

Thommessen truly has established itself as a leading law firm in Norway, partly thanks to its impressive record in tax court and arbitration cases. The firm has built up a strong reputation for providing advice for clients in the shipping, petroleum ... [more]

Thommessen truly has established itself as a leading law firm in Norway, partly thanks to its impressive record in tax court and arbitration cases. The firm has built up a strong reputation for providing advice for clients in the shipping, petroleum and energy industries.

A leading light at the firm is Sverre Koch. Well known by all in the Norwegian tax community, Koch was recommended by nearly all his peers and by clients alike. He was described as "one of the best" and his knowledge of the law was "superb". With a core focus on VAT and corporate taxation, Koch has found himself at the centre of a number of large, and high profile, transactions over the years.

Of note for shipping taxation, is partner Finn Backer-Grøndahl, who also specialises in corporate reorganisations. Partners Christian Bruusgaard and Henning Naas are noted by their peers for their international tax work.

Bugge Arentz-Hansen & Rasmussen operates with 13 tax professionals including four partners. The firm prides itself on providing a real alternative to the big four accountancy firms by offering a full range of tax services. The firm is led by Joachim ... [more]

Bugge Arentz-Hansen & Rasmussen operates with 13 tax professionals including four partners. The firm prides itself on providing a real alternative to the big four accountancy firms by offering a full range of tax services. The firm is led by Joachim Bjerke, who finds himself concentrating on international tax, transfer pricing and structuring M&A transactions. One client described him as having "a good commercial understanding, with the ability to give clear and concise advice in difficult tax matters".

Helge Olav Bugge was described by a peer as "one of the best tax litigators in Norway". Bugge's expertise extends to contractual disputes and administrative law, as well as tax. His expertise in the energy and natural resources sector is especially well known, including the special tax regime for the hydro-electric power industry.

Partner Njaal Arne Høyland is a transactional tax expert with a background from the Ministry of Finance. He focuses on structuring private equity and hedge funds and has experience in structuring M&A transactions, as well as shipping taxation.

Like Høyland, Frode Talmo is one of the country's leading authorities on the special tax regime for the shipping industry. During his time at the Ministry of Finance, he helped draft the country's new tax code in 2004.

Earlier in the year, the firm had a surprise victory for a client in the country's Supreme Court. The case looked at the substance over form doctrine when being applied to inheritance tax. Having lost the case in both the appeal board, lower court and the appeal court with another firm, the client moved to BAHR and was successful, surprising many competitors.

Deloitte's tax practice is led by Tore Paulshus and offers a full range of tax services including VAT, transfer pricing, M&A and corporate law.International tax partner Rolf Saastad regularly assists Norwegian-based multinational enterprises with international ... [more]

Deloitte's tax practice is led by Tore Paulshus and offers a full range of tax services including VAT, transfer pricing, M&A and corporate law.

International tax partner Rolf Saastad regularly assists Norwegian-based multinational enterprises with international tax issues and tax planning related to their business and corporate structure, including the coordination of cross border tax services. Moreover, he advises foreign multinationals with Norwegian corporate tax issues.

During the past 12 months, six new partners have been appointed, taking the total to 19.

The firm's transfer pricing team, headed by partner Hans-Martin Jørgensen, consists of more than 10 dedicated transfer pricing experts, including economists and tax lawyers. The team is one of the biggest in Norway and has grown significantly over the last year. The team's focus has been to provide the clients not only with documentation services, but with value-added transfer pricing strategies, defence work and restructuring strategies.

PricewaterhouseCoopers regularly provides advice for the world's leading multinationals. With offices in seven locations across the country, the firm has a strong reputation among other large Norwegian tax firms.

Wiersholm Mellbye & Bech has seven partners, of which Arvid Aage Skaar is recognised as one of the country's leading tax lawyers. Skaar who has experience in international tax, is praised for his tax treaty work and advising clients on customs tax. He ... [more]

Wiersholm Mellbye & Bech has seven partners, of which Arvid Aage Skaar is recognised as one of the country's leading tax lawyers. Skaar who has experience in international tax, is praised for his tax treaty work and advising clients on customs tax. He also has built up a strong reputation in private equity matters.

Managing partner Erik Thyness was highlighted by peers as a key player in the Norwegian M&A and capital markets. Thyness also advises clients on general issues relating to company law and tax regulations affecting financial institutions and contracts. Bettina Banoun is a dispute and litigation specialist.

Like other law firms in Norway, Advokatfirmaet Haavind has strong connections within the country's petroleum and natural resource industries, with several clients operating within the hydroelectric sector.The firm brought in partner Ole Morten Huseby ... [more]

Like other law firms in Norway, Advokatfirmaet Haavind has strong connections within the country's petroleum and natural resource industries, with several clients operating within the hydroelectric sector.

The firm brought in partner Ole Morten Huseby from DLA Piper in May after losing partners Johan Engelschiøn and Ragnar Østensen to rival firms.

Cross-border specialist Espen Nordbø represented Colliers International in its restructuring of real estate investments in numerous jurisdictions. Nordbø successfully restructured the transaction to avoid CFC rules and without incurring capital gains. Nordbø also completed a transaction which saw Catella Real Estate purchase more than $100 million of property. The transaction was structured to minimise withholding tax costs.

KPMG, like its big-four rivals, offers a full range of tax services with a special emphasis placed on transfer pricing.

Selmer - Taxand's tax practice has expanded during the past 12 months, in part due to the booming corporate M&A market. The firm has been involved in a number of large and medium-size M&A transactions, which have all required substantial tax work.Selmer's ... [more]

Selmer - Taxand's tax practice has expanded during the past 12 months, in part due to the booming corporate M&A market. The firm has been involved in a number of large and medium-size M&A transactions, which have all required substantial tax work.

Selmer's leading tax adviser, Einar Bakko successfully worked on tax efficient international corporate structures for the Norwegian companies, Scatec and iEnergies.

Harald Johannessen handled the corporate structuring of a family owned Nordic beverage/softdrink/jam producing group, while Bakko managed the tax and corporate structuring of an international fund which planned to invest in solar module parks in Europe.

The practice consists of 14 practitioners, including four partners and two chartered accountants. Appointed in August, Gudrun Bugge Andvord joined the firm from the country's Ministry of Finance.

The firm became part of the Taxand global network of independent tax firms in 2006 and since then Selmer has experienced an increase in significant cross-border transactions.

Steenstrup Stordrange's head of tax, Ernst Ravnaas is respected by peers as a leading international tax planning expert. Competitors have highlighted Ravnaas for his years of experience and "ability to handle anything that comes his way". The firm has ... [more]

Steenstrup Stordrange's head of tax, Ernst Ravnaas is respected by peers as a leading international tax planning expert. Competitors have highlighted Ravnaas for his years of experience and "ability to handle anything that comes his way". The firm has a strong background in international taxation. Restructuring and reorganisation of business assets has been a key area of focus for the firm over the past year as clients look for any extra source of revenue.

Advokatfirmaet Nordia has been highlighted by competitors as a tax firm on the move. With operations across Scandinavia, the firm has to consider a number of factors. Nordia finds itself trying to avoid double taxation and various exit and withholding ... [more]

Advokatfirmaet Nordia has been highlighted by competitors as a tax firm on the move. With operations across Scandinavia, the firm has to consider a number of factors. Nordia finds itself trying to avoid double taxation and various exit and withholding taxes thanks to the varying complex regulations across Scandinavian countries.

Gunhild Buestad regularly advises clients in the Norwegian energy sector and is seen as one of the firm's leading tax lawyers. She is one of only seven partners that handle tax work, although none of them are dedicated tax professionals. Torben Mauritzen stands out as an M&A tax specialist.

Arntzen de Besche partner, Jan Jansen is one of the firm's leading tax professionals. The firm is noted for its close connection to the country's energy sector and this is something Jansen takes advantage of. He regularly advises clients in the petroleum ... [more]

Arntzen de Besche partner, Jan Jansen is one of the firm's leading tax professionals. The firm is noted for its close connection to the country's energy sector and this is something Jansen takes advantage of. He regularly advises clients in the petroleum industry on contract and dispute law, as well as representing them in strategic transactions.

DLA Piper's tax and VAT practice has established itself as a leading tax practice in Norway and it plays an active part in the Norwegian tax community. Sverre Hveding, head of the tax group in Norway, is very well reputed both by clients and peers. He ... [more]

DLA Piper's tax and VAT practice has established itself as a leading tax practice in Norway and it plays an active part in the Norwegian tax community. Sverre Hveding, head of the tax group in Norway, is very well reputed both by clients and peers. He is a board member of the Norwegian branch of the International Fiscal Association.

DLA Piper advised several leading multinational businesses with structuring work including establishing a cross-border holding company structure for one of Norway's leading and largest PE fund houses.

Like many law firms in Norway, Kluge has a strong connection with the petroleum and energy industries. The firm also has a proven track record or successful representations of clients in the country's tax courts.

Kvale & Co offers a full range of services within tax and accounting. Expertise includes general counselling on domestic and international taxation of companies and capital, M&A tax structures and restructuring of companies.

Seen as an exciting new firm in recent years, Ræder is quickly establishing itself as a niche firm within the country's tax community. The firm continues to grow and attract the attention from their rivals. This growth came from the appointing Trond ... [more]

Seen as an exciting new firm in recent years, Ræder is quickly establishing itself as a niche firm within the country's tax community. The firm continues to grow and attract the attention from their rivals. This growth came from the appointing Trond Sanfelt to partner. He joined from Wiersholm. Solveig Lindemark and Rolf Nicolaissen both represented Elkem in a court case against the Norwegian state over the taxation of dividends from subsidiaries in the EEA. This is seen as a pilot case and its decision will have an impact on numerous other disputes.

Schjødt's tax lawyers have been busy advising Norwegian and international clients on reorganisation, sale or acquisition of companies and the tax-free reorganisation of companies that have struggled to cope with the downturn. In the field of national ... [more]

Schjødt's tax lawyers have been busy advising Norwegian and international clients on reorganisation, sale or acquisition of companies and the tax-free reorganisation of companies that have struggled to cope with the downturn. In the field of national and international tax planning, the firm provides advice on the optimal tax structure and transfer pricing incentive schemes for multinationals with operations in Norway.

Simonsen's tax practice has a strong reputation among competitors for its M&A work. The firm regularly handles cross-border transactions and has experience in stock and asset sales as well as equity transactions.

Wikborg Rein is cementing its position as one of the country's leading law firms. This is illustrated by the appointment of three associates at a time when rivals have struggled to maintain previous years' headcounts. Marianne Iversen, who is highlighted ... [more]

Wikborg Rein is cementing its position as one of the country's leading law firms. This is illustrated by the appointment of three associates at a time when rivals have struggled to maintain previous years' headcounts. Marianne Iversen, who is highlighted for her cross-border work, worked with Haakon Blaauw and Terje Fiskerstrand on the $900 million demerger of Prosafe. The demerger was complicated as it involved numerous European countries and the subsequent tax issues related with it. Anders Myklebust heads the tax department and has been involved in share exchange offers for a number of clients, including BW Gas ASA.