A termination issued by the employer must be made in writing and delivered to the employee in person or sent by registered mail to the employee’s stated...
Atle Melø8. February 2021
Before making a decision on termination, the issue must, as far as practically possible, be discussed with the employee and the employee’s representative, unless the employee does not wish to do so. Both the grounds fo...
Atle Melø8. February 2021
During the course of employment, an employer may need to make changes to an employee’s job duties. This may be due, for example, to restructuring of operations, changes in production routines, or similar circumstances. As a general rule...
Atle Melø8. February 2021
The Supreme Court found that the majority shareholder had breached an unwritten duty of loyalty and that liability could be established under Section 17-1 of the Norwegian Private Limited Companies Act (aksjeloven). The claim against the managing director did not succeed. The parent company, together with...
Atle Melø26. October 2020
If you discover a defect in a property, you should notify the seller within a reasonable time. If you fail to do so within the applicable deadline, you lose the right to assert claims arising from...
Atle Melø19. October 2020
Under tax treaties, the right to tax dividends is normally shared between states. This is not the case for capital gains on shares. For capital gains, it is typically either the shareholder’s state of residence or the state of the company...
Atle Melø5. July 2020
Article 6(2), second sentence, of the OECD Model Tax Convention defines what is considered real property. The provision provides a broad framework for what is included. Buildings...
Atle Melø5. July 2020
The tax treaty rules on dividends primarily apply to distributions received by shareholders as a return on their shares pursuant to a resolution adopted by the company's general meeting. The OECD Model Tax Convention defines the concept of dividends in Article...
Atle Melø5. July 2020
Article 16 of the OECD Model Tax Convention contains a specific rule governing directors’ fees. Such remuneration may be taxed in the state where the company in respect of which the directorship is held is resident. Similar provisions are found in...
Atle Melø5. July 2020