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Daniel M. H. Herde and Lene Bergersen of Deloitte Norway explain an interpretative statement from the Norwegian Directorate of Taxes, in which the Directorate changes its view on the Kruse Smith model.

Kruse smithDaniel mh herdeSupreme courtNorwegian supreme courtNorwegian directorateNorwegian supremeNorwegian tax actDeloitte norway