- European Commission, Green Paper on the Future of VAT, Towards a Simpler, More Robust and Efficient VAT System, COM(2010) 695 final 12.
- See Ole Gjems-Onstad, ‘VAT: Best Bet against International Tax Planning’ (2012) 1(2) World Journal of VAT/GST Law iii–iv.
- OECD Centre for Tax Policy and Administration, International VAT/GST Guidelines, February 2006; see also OECD, Electronic Commerce: Taxation Framework Conditions. A Report by the Committee on Fiscal Affairs, 8 October 1998, II no 6.
- See VAT Act of 19 June 2009, no 58 sec 6–22 para 2.
- 5 This is explicitly stated in VAT Act No 58 sec 1–3 para 2 lit j.
- 6 VAT Act sec 3–30 para 2.
- ibid, para 3.
- HR-2007–10–10, also cited as Rt 2007 s 1401 Helikopter Service.
- HR-2012–10–11, also cited as Rt 2012 s 1547 Norwegian Claims Link.
- 10 This rule was and is stated in VAT Act sec 3–30 para 5.
- Act of 10 December 2010, No 71.
- Act of 25 June 2011, No 44.s
- The statistics and facts referred to in sections 8 and 9 were presented by a senior legal advisor attached to the Norwegian Tax Administration's VOES Group during a lecture for the Tax Masters Program at the Norwegian Business School in April 2013.
- Prop 1 L 2010°2011, para 17.1.2 (Law Proposal to the Norwegian Parliament by the Treasury).
- Marie Lamensch, ‘Are “Reverse Charging” and the “One-Stop-Scheme” Efficient Ways to Collect VAT on Digital Supplies?’ (2012) 1(1) World Journal of VAT/GST Law 1, 7.
- ibid.
- ibid, 13–20.
World Journal of VAT/GST Law
Volume 2, 2013 - Issue 3