Innsikt | Advokatfirmaet Melø

Labour law

How an employer should proceed when changing an employee’s job duties

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

Corporate law

Liability of a majority shareholder in a private limited company

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

Property Law

What to do if you discover a defect in a property

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

Tax law

Tax treaty rules on taxation of capital gains on shares

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

Tax law

Tax treaty rules on the taxation of real property

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

Tax law

Tax treaty rules on the taxation of dividends

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

Unintentional error in electronic tax return filing did not justify additional tax

Brokerage firms prevailed in case concerning internal partnerships

No breach of loyalty in contractual relationship

The employer had not abused its managerial prerogative

How an employer should proceed when changing an employee’s job duties

Liability of a majority shareholder in a private limited company

What to do if you discover a defect in a property

Tax treaty rules on taxation of capital gains on shares

Tax treaty rules on the taxation of real property

Tax treaty rules on the taxation of dividends