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Atle Melø
By Atle Melø In Tax law

Exit tax – a tax fiction

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Atle Melø
By Atle Melø In Tax law

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

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Atle Melø
By Atle Melø In Corporate law

Brokerage firms prevailed in case concerning internal partnerships

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Atle Melø
By Atle Melø In Contract law

No breach of loyalty in contractual relationship

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Tax law

The concept of tax residence in tax treaties

If an individual is considered tax resident in Norway under Norwegian domestic law and is also considered tax resident in another state under...
Atle Melø
Atle Melø5. July 2020
Corporate law

When is it appropriate to enter into a shareholders’ agreement, and what can it regulate?

In addition to the articles of association, an agreement may be entered into between all or some of the shareholders in connection with the incorporation of the company or at a later stage. Such agreements may concern, for example, the company’s business in general, ...
Atle Melø
Atle Melø29. January 2020
Corporate law

What requirements apply to the articles of association of a private limited company?

The Norwegian Private Limited Liability Companies Act (the Companies Act) requires information concerning certain fundamental aspects of the company relationship to be included in the company's articles of association. The minimum requirements regarding the content of the articles are limited to provisions of a more permanent nature that will...
Atle Melø
Atle Melø29. January 2020
Labour law

What can an employer do within the scope of the managerial prerogative?

This article is of an older date, and its content may therefore be outdated. We recommend seeking specific legal advice before taking any action. An employer’s managerial prerogative is generally defined as...
Atle Melø
Atle Melø29. January 2020
Labour law

Rationalisation or workforce reductions under the Working Environment Act

This article is of an older date, and its content may therefore be outdated. We recommend seeking specific legal advice before taking any action. Section 15-7 of the Norwegian Working Environment Act provides...
Atle Melø
Atle Melø29. January 2020
Labour law

Non-compete clauses in employment relationships

This article is of an older date, and its content may therefore be outdated. We recommend seeking specific legal advice before taking any action. It is becoming increasingly common...
Atle Melø
Atle Melø29. January 2020
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