Njaal Arne Høyland

International and domestic corporate tax, with particular focus on M&A tax/transaction tax, tax due diligence projects. Previous tax partner with BA-HR law firm. 

• Sale of the Rolling Products business from Norsk Hydro ASA to KPS Capital Partners. EY provided sell-side tax due diligence and tax structuring services to Norsk Hydro ASA. This was a major divestment from Norsk Hydro ASA and involved a number of complicated tax issues in Germany and Norway. Matter value was EUR 1,380 million.
• Crown LNG is developing an LNG (liquid gas) terminal in India with a cost of MUSD 600. EY assists Crown LNG on all tax, VAT and legal aspects, which has included advise on the global group structure, aspects of the cryptocurrency that are issued in the STO, classification of the token according to Norwegian law, valuation, etc. As we know, this is first time globally that a Security Token Offering has been done within Oil and Gas. This create issues related to domestic and international classification of tokens for tax, VAT, legal and regulatory purposes, and is very complex. There are no global tax rules on the treatment of such tokens, and they are partly “unregulated”. In addition, there are issues like auditing tokens, sustainability, GDPR, IP-rights, etc.

• Restructuring
• Transactions
• M&A
• Corporate taxes
• International tax advisory

• Automotive
• Banking
• Construction and materials
• Consumer goods and services
• Energy
• Financial services
• Healthcare
• Industrials
• Insurance
• Investment management
• Oil and gas
• Pharma and life sciences
• Tech and telecoms
• Utilities

• Lawyer’s licence 2001

• Norwegian Bar Association

• Master of Law, 1995