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Norway's Tax Blog – tax, VAT and legal matters

Norway's Tax Blog – tax, VAT and legal matters

Lina Kliukaite Smorr

Jeg heter Lina Kliukaite og er advokat og manager på vårt Oslo-kontor. Jeg har mer enn 5 års erfaring med nasjonal og internasjonal skatterådgivning til multinasjonale klienter innenfor oljesektoren, shipping og offshore, finans og farmasi.

Jeg er spesialisert innenfor internasjonal bedriftsbeskatning, restruktureringer, internprising, fusjoner og oppkjøp (M&A).

Jeg har bistått på flere grenseoverskridende omorganiseringsprosjekter, inkludert IP-omorganisering. Jeg har også erfaring fra flere store internasjonale M&A-transaksjoner.

My name is Lina Kliukaite. I am attorney-at-law and manager at our Oslo Office. I have more than 5 years experience with providing international and domestic corporate tax advice to Norwegian multinational clients within the oil service sector, shipping and offshore, finance and pharmacy.

I am specialised in international tax and business restructurings, transfer pricing and mergers and acquisitions (M&A).

I have assisted on several large cross border restructuring projects, including IP restructuring, assisted clients on tax audits related to agency structures and transfer pricing. I have also experience from several large international M&A transactions, including buy-side/sell side tax due diligences, post deal services and international structuring.


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Valuable tax and VAT information in more than 150 countries

By Lina Kliukaite Smorr , 02-Oct-2017 15:16:56

Worldwide Tax Summaries - Corporate Taxes 2017/2018 provides a practical and detailed overview of tax and VAT in more than 150 countries. You will also find tables of the relevant tax- and VAT rates. The guidance is a very practical tool for companies conducting their business cross-border, and require a simple overview of the legislation.  

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Areas of interest: VAT, Corporate tax

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New advisory opinion from the EFTA Court opens the door for cross border group contributions with tax effect

By Lina Kliukaite Smorr , 18-Sep-2017 13:10:48

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Areas of interest: Corporate tax

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The Multilateral instrument for implementation of BEPS measures is signed

By Lina Kliukaite Smorr , 09-Jun-2017 12:35:45

The BEPS project shows progress: the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) was signed by 67 countries on 7 June 2017. Norway’s Minister of Finance, Siv Jensen, signed the convention on behalf of Norway, however, neither the Department of Finance nor OECD has published Norway’s selections in relation to the MLI nor which tax treaties are to be comprised by the changes. The information is expected to be published upon issuance of a Proposition to the Parliament.  

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Areas of interest: Corporate tax

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