Błażej Kuźniacki
NOKUS-REGLENE: LEGAL ANALYSIS OF NORWEGIAN CFC RULES
Summary
The author in the article precisely analyses the controlled foreign companies rules, which are specific anti-avoidance provisions in force in the Norwegian tax law since 1992 (Norw. skattereglene angående eier av norsk-kontrollerte selskaper mv hjemmehørende i lavskattland, hereinafter referred to as: “Norwegian CFC rules”). This article includes a in depth description of historical development of the Norwegian CFC rules, conditions for applying them, consequences of their application as well as exemptions from their application .The issues of (in)compatibility if these rules with tax treaties and EEA/EU law are also analysed. The analysis of Norwegian CFC rules as a whole refers not only to the wording of these rules, but also to practice of Norwegian tax authorities , courts and opinions of Norwegian and international tax law scholars.
The problematic of CFC rules in Poland is written in a very limited scope. Hence, there is a gap, which needs to be filled in by appropriate elaborations, especially that taxpayers from all over the world use CFCs for tax avoidance. Since the deputies and the Ministry of Finance published the proposal for Polish CFC rules, the present article may be a useful comparative source for the Polish legislator.