Faculty of Law

Second Edition of the “Tax Law – Contemporary Issues” Conference

In collaboration with the Norwegian School of Economics and the Norwegian Tax Authorities, the Faculty of Law invited around 100 participants to a new Tax Law Conference. This time, the conference delved into new, topical issues within taxation.

Photo of the lecturers and representatives from the Norwegian Tax Authorities.
From the left: Legal Director at the Norwegian Tax Administration, Harald Johannessen, Professor Anne van de Vijver (Antwerp), Section Chief for the Legal Unit in the User Dialogue Division at the Norwegian Tax Administration, Ole Vincent Jebsen, Professor Eleonor Kristoffersson (Örebro), Associate Professor Henrik Skar (UiB), Professor Peter Koerver Schmidt (UiB/CBS), Professor John Vella (Oxford), and Professor Emeritus Frederik Zimmer (UiO).
Einar Tobias Grude

Main content

Around 100 participants from academia, law firms, and government agencies gathered for a new edition of the conference with the same name held in the fall of 2021. The presented issues included:

The Global Minimum Tax and the Future of International Taxation 

A thought-provoking presentation by Professor John Vella from the University of Oxford, where he explored the new framework for global minimum tax. With a critical lens, he highlighted potential pitfalls and challenges that the frameworks may pose for international taxation.

VAT in a Digital World – Real Time Reporting, “One-stop-shop”, and Platforms 

Professor Eleonor Kristoffersson from Örebro University presented the challenges and innovations of Value-Added Tax (VAT) in the digital age, focusing particularly on the EU's directive initiatives (ViDA). 

Algorithmic decision-making by tax administrations 

Professor Anne van de Vijver from the University of Antwerp delved into the challenges associated with integrating algorithmic models into tax administrative decisions. Her research provided fascinating insights into issued related to the use of such models, such as discrimination and perceptions of justice.

A Status on the Nordic GAARs

Associate Professor Henrik Skar from the University of Bergen and Professor II Peter Koerver Schmidt, affiliated with both the University of Bergen and Copenhagen Business School, presented the the General Anti-Avoidance Rules (GAAR) in the Nordic countries and assessed whether the rules are converging or diverging.

The Legal Consequences of Applying GAARs – A Norwegian perspective 

Professor Emeritus Frederik Zimmer, from the University of Oslo, provided an analysis of the legal effects of applying the Norwegian General Anti-Avoidance Rule, with a specific focus on the nuances of the recharacterization process.

In addition to offering insights into these highly relevant and inriquing issues, the conference also fostered discussions and networking opportunities. The conference was an extension of a two-day seminar for European doctoral candidates, where the speakers also delivered presentations and provided feedback on the doctoral students’ research projects. See related content for more information about the PhD seminar. All presentations can be accessed under the article.