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Lind, Yvette
(2023)
A Fiscal Exploration of the Social Contract in Times of Crisis – Financially Sound or Unfair to the Taxpayers?
Austaxpolicy.
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Eftestøl, Ellen J.
(2023)
The proposed extension of the EU-ETS to shipping
– BIMCO´s ETS – allowances (ETSA) clause for time
charter parties 2022 filling a legal gap
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Innset, Ola
(2023)
Context and the Neoliberalism Wars
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Hotvedt, Marianne Jenum & Skjønberg, Alexander Sønderland
(2023)
The Supreme Court's Influence on the Evolution of Labour Law in Norway
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Eidsvold-Tøien, Irina & Stenvik, Are
(2023)
Copyright for Performers – An Obligation under International Law
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Eftestøl, Ellen J. & Yliheljo, Emilie
(2023)
International Shipping: Who Levels the Playing Field?
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Lind, Yvette
(2023)
Scandinavian Law through the Looking Glass: A Comparative Study on the Historical Development of GAARs in Sweden, Denmark, and Norway
Vis sammendrag
This paper explores how general anti-avoidance rules (GAARs) have developed over time in the Scandinavian countries (Sweden, Denmark, and Norway) and what this development can convey when considering legal culture and legal traditions in the individual countries. Consequently, the issue is approached from a comparative perspective. The traditional acceptance of a strong Scandinavian legal culture is revisited with the intention of providing an enhanced understanding of the power dynamics between the legislator, the judiciary, and the tax administration within the Scandinavian tax systems.
The findings of the study are of great relevance to other jurisdictions given the impact of ongoing international tax developments at OECD and EU level
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Benestad Anderssen, Harald
(2023)
Lovkommentarer til Forbrukerkjøpsloven
Karnov lovkommentarer.
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Nygaard, Pål; Erlien, Trond Holmen & Petersen Malonæs, Tine
(2023)
The role of projects in shaping businesses capabilities and structure since the 1960s
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Innset, Ola
(2023)
Dual Argument, Double Truth: On the Continued Importance of the State in Neoliberal Thought.
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Skjønberg, Alexander Sønderland
(2023)
Etter hundre år var visst allting ikke glemt likevel : Høyesteretts dom i HR-2021-1193-A Grefsenhjemmet II
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Gjems-Onstad, Ole
(2023)
Skatteutvalget NOU 2022: 20 – skrivebordsøvelser uten stresstesting
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Gjems-Onstad, Ole
(2023)
Tax Avoidance from a Norwegian Perspective: VAT Avoidance vs Income Tax Avoidance - The Norwegian 2020 Approach
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Lind, Yvette
(2023)
Freedom of Religion: An Ambiguous Right in the Contemporary European Legal Order. Edited by Hedvig Bernitz and Victoria Enkvist. London: Hart Publishing, 2020. Pp. 224. £80.00 (cloth); £39.99 (paper); open access (digital). ISBN: 9781509935864. URL: https://www.bloomsburycollections.com/monograph?docid=b-9781509935895.
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Innset, Ola
(2023)
From open borders to ‘rasisit’: libertarianism and populism on the Scandinavian periphery (1980–1994)
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Lind, Yvette
(2023)
The Fundamentals of Tax Incentives
Vis sammendrag
Tax incentives play a central role when attempting to combat societal problems, such as climate change and wealth inequality, and many countries have attempted to employ such tax measures when pursuing policy goals and subsequently inducing behavioural change on the level of both consumption and production. However, the use of tax incentives instigates tax planning schemes and potentially disguised, and consequently unlawful, state aid. Therefore, tax incentives have been acknowledged by both the EU and the OECD as problematic when considering international tax competition. Therefore, the complexity of tax incentives is palpable and consequently offers a promising, but challenging, research field.
Consequently, this paper provides an introduction to the anatomy of tax incentives. Policymakers and scholars from disciplines such as law, economics, and politics are provided an introduction to the methodological and theoretical considerations commonly linked to the design, implementation, and evaluation of such tax measures. These considerations are described through a multidisciplinary prism and therefore go beyond the traditional technical study often employed by legal scholars. In the spirit of moving beyond legal technicalities, the paper provides tools for how to evaluate a tax incentive once designed and implemented. This evaluation may be of a traditional legal nature, which involves an emphasis on technical features and the upholding of legal certainty (principally equal treatment and predictability). The evaluation may also acquire a political nature by focusing on the regulatory functions that have been dictated by underpinning tax policies. Finally, the evaluation may be of an economic nature where emphasis is placed on economic efficiency, economic competitiveness, administrative simplicity, adequacy, and equity. The paper pedagogically combines these differing lenses when arguing for a more holistic and pragmatic approach when contemplating tax incentives.
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Lind, Yvette
(2023)
Pandemocracy in Europe: Power, Parliaments and People in Times of COVID-19
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Birkeland, Kari
(2023)
Kommentarer til regnskapsførerloven av 2022
Karnov lovkommentarer.
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Novovic, Milos
(2023)
Arbitrability of Data Protection Disputes: Personal Data, Personalized Justice?
European Review of Contract Law (ERCL).
Vis sammendrag
This article explores the interplay between international arbitration and data subject compensation claims under the General Data Protection Regulation (GDPR). The analysis focuses on the validity and enforcement of arbitration agreements and the resulting awards. The article argues that despite potential skepticism, arbitration can offer significant benefits to data subjects, and that compensation claims under the GDPR should be considered arbitrable under the New York Convention and CJEU case law. The article further argues that EU courts have a duty to refer disputes to arbitration, and that the mandatory provisions of EU law have limited means of interfering with this duty. Furthermore, it establishes that the misapplication of GDPR provisions does not automatically justify the denial of arbitral award recognition. The article argues that this is a natural extension of trust traditionally shown to arbitrators, and that such trust should not be easily cast aside.
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Emberland, Marius
(2023)
Om "innlegg til belysning av allmenne interesser" etter tvisteloven § 15-8 i lys av nyere praksis
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Emberland, Marius
(2023)
Kommentarer til Lov om etterretningstjenesten, Karnov lovkommentarer (2023)
Karnov lovkommentarer.
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Lind, Yvette
(2023)
How to Award Financial Aid Amidst a Pandemic Through the Lens of a Tax Scholar
Vis sammendrag
This chapter describes and analyses the necessary considerations, both of a practical
and theoretical nature, when attempting to design a legal framework for how to award
fi nancial aid in connection to an epidemic, pandemic, or crisis. Consequently, the chapter
provides an in-depth commentary on the what may be considered as a best-practice
design and implementation of such fi nancial aid measures through the inclusion of
legal, economic and political considerations. Th ese considerations are drawn from both
legal and economic scholarship and are supported by empirical material gathered from
a variety of jurisdictions across the globe.
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Tveit, Andreas Kokkvoll & Tørstad, Vegard
(2023)
The relative effectiveness of overlapping international institutions: European Union versus United Nations regulations of air pollution
Vis sammendrag
Which types of international institutions display higher ability to change states’ behaviour? This article assesses the relative environmental effectiveness of a management-based (‘soft’) and an enforcement-based (‘hard’) international agreement: the United Nations Sofia Protocol and a European Union directive. Using difference-in-differences analysis, we find that the European Union directive is more effective in inducing emissions reductions than the United Nation’s Sofia Protocol. We propose that the European Union’s enforcement capacity is a likely driver of the directive’s effectiveness. The article makes two contributions to existing literature. First, we provide causal evidence on the relative importance of overlapping international institutions in regulating environmental policy outcomes, elucidating how an apparent emissions-reducing effect of a ‘soft’ United Nations Protocol is in fact driven by the existence of overlapping ‘hard’ European Union regulation. Second, we demonstrate how states’ enthusiasm for emissions regulations can explain the relative effectiveness of soft and hard law institutions.
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Inghammar, Andreas & Skjønberg, Alexander Sønderland
(2023)
The Impact of Populism on Scandinavian Labour Law: The Cases of Norway and Sweden
International Journal of Comparative Labour Law and Industrial Relations, 39(1), p. 97-120.
Doi:
10.54648/ijcl2023006
Vis sammendrag
Modern populism has developed in Scandinavia since at least the 1970s, first in Norway and Denmark but more recently also in Sweden. Populist political parties have been well-established in Scandinavian Parliaments for many years. However, from a labour law perspective, the populist impact, if any, has been limited and populist discourse has primarily focused on issues such as migration and the European Union (EU), and to some extent ‘welfare tourism’. This article examines the development of populist movements in Norway and Sweden and analyses the possible impact of populist policies on national labour law. The conclusion is that Nordic industrial relations and labour market regulations, based on strong and representative trade unions and well-organized and responsible employer federations, act as a robust counterweight to populist policies on the labour market.
Section 2 of the article consists of a discussion of how we understand the development of modern populism in a Norwegian and Swedish perspective. Section 3 explores the extent to which populist political ideas have directly impacted or indirectly influenced labour market regulations in the two countries. In concluding, section 4 monitors the potency of strong and well-established industrial relations as a countervailing force to populist political movements.
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Tørstad, Vegard Heggelund
(2023)
Can transparency strengthen the legitimacy of international institutions? Evidence from the UN Security Council
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Ellingsæter, Sjur Swensen
(2023)
Konkurs og rekonstruksjon
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Birkeland, Kari
(2023)
Kommentarer til regnskapsførerloven 1993
Karnov lovkommentarer.
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Esayas, Samson Yoseph
(2023)
The Important Role of Emergence in Conceptualizing the Challenges of New Technologies to Private Law
European Review of Private Law, 31(4), p. 779-822.
Vis sammendrag
Consider the following legal quandaries: a victim of a wrongdoing without a perpetrator, a work of art without an author, or the possibility that the sum of legally compliant behaviors give rise to non-compliance. Welcome to the world of emergence in law.
The concept of emergent properties is central to systems thinking. It is commonly expressed as “the whole is more than the sum of its parts” where the “whole” represents the “emergent property.” This concept helps us understand how complexity emerges and allows systems engineers to look beyond the properties of individual components of a system and understand the system as a complex whole. In practice, this way of thinking militates against two kinds of fallacies: the fallacy of composition and the fallacy of division. The former occurs when one wrongfully attributes the properties of the component parts to the system as a whole whereas the latter arises when one wrongfully attributes the properties of the system as a whole to component parts.
I argue that emergence provides an overarching framework to explain the challenges that technological developments associated with big data, artificial intelligence (AI) and robotics pose for different domains of private law, including privacy, data protection, IP, and tort laws. By creating new objects, possibilities for new action and new relationships, changes associated with the above technologies encourage the formation of emergent properties, which in turn pose attribution challenges for these legal domains. Two attribution challenges are particularly noteworthy. If we fail to address them properly, they may lead to the fallacies of composition and/or division.
Further, emergence may help explain some of the regulatory responses and suggestions provoked by changes associated with the above technologies. For example, emergence and the desire to avoid the fallacy of division can explain suggestions to grant AI systems some form of legal (electronic) personhood and thereby bestow legal responsibility or entitlement on them. Thus, one way the law might usefully adapt during times of technological change would be by taking emergence seriously. This includes recognizing the possibility that the sum of fully complaint behaviours may create behaviour that is not compliant or not in the spirit of the law. Taking emergence seriously would also include being open to the prospect of a harm or legal entitlement existing without a perpetrator or a rightholder and finding new ways to address this prospect.
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Espeli, Harald
(2023)
Handelslønnsloven 1918–1925 – et lokalhistorisk perspektiv
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Gunnarson, Åsa & Lind, Yvette
(2023)
Swedish (tax) constitutionalism. Through the lens of equality and fairness
Review of international and European law (RIEEL), 2(3).
Vis sammendrag
Like any other country, Sweden has constitutional rules that affect the tax system. According to the authors, said constitutional norms focus on a certain tradition that must be evaluated on the basis of a new understanding of the function of tax constitutional law, and the formal and legal aspects of the constitution must be studied in the context of the political and economic objectives of these regulations. For the authors, this approach is particularly important since modern tax systems seem to increase the structural problems of fair and sustainable taxation. Likewise, they emphasize the relevance of human rights to frame tax policies and how they can serve as a bridge between tax policies and issues related to social and economic justice.
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Sitter, Nick & Goldthau, Andreas
(2022)
The EU Green Deal and economic competitiveness
Baltic Rim Economies.
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Goldthau, Andreas & Sitter, Nick
(2022)
Whither the Liberal European Union Energy Model? The Public Policy Consequences of Russia’s Weaponization of Energy
CESifo Forum, 23(6), p. 4-7.
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Hemmingby, Anette
(2022)
The Right of Free Movement Must Yield to
Fundamental Human Right
International Labor Rights Case Law.
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Espeli, Harald
(2022)
The minimum wage regulations in the Act on Industrial Home Work 1918–1995
Vis sammendrag
Norges første og mest langvarige minstelønnslov, loven om industrielt hjemmearbeid, ble vedtatt enstemmig av Stortinget i januar 1918. Det var en tidsbegrenset lov for fem år som ble forlenget to ganger før den i 1933 ble gjort permanent. Bare et par ganger på 1920-tallet var det parlamentarisk strid om lovens utforming. Hjemmearbeidsloven skulle kontrollere lønns- og arbeidsforhold ved produksjon av klær og andre produkter av industriell karakter, som foregikk i arbeidernes hjem eller hos en mellommann. Loven åpnet for å innføre minstelønnsregulering, noe som ble innført i hovedstaden i 1920 og etter hvert også andre steder. Et overveldende flertall av hjemmearbeiderne var kvinner. Det var hensynet til disse lavtlønnede og ofte utbyttede kvinnene som var hovedbegrunnelsen for loven. Minstelønnsreguleringene omfattet langt mer enn halvparten av hjemmearbeiderne på 1930-tallet, og reguleringene økte lønningene for de aller fleste av disse. Loven ble ikke endret etter 1939 og ble gradvis foreldet. Da loven ble opphevet i 1995, hadde den for lengst sluttet å ha betydning.
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Fjeldheim, Paul Henning
(2022)
Eiendomsmeglers plikt og rett til å varsle barnevernet
Vis sammendrag
Artikkelen tar for seg eiendomsmeglers plikt og rett til å varsle barnevernet i tilfeller hvor befaring av en eiendom gir opphav til bekymringer knyttet til barns bo- og familieforhold.
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Echebarria Fernández, Jonatan; Johansson, Tafsir M., Lennan, Mitchell & Skinner, Jon A.
(2022)
Introduction: The UK and EU Fishing Industries in Profile
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Echebarria Fernández, Jonatan; Lennan, Mitchell & Johansson, Tafsir M.
(2022)
4. Reflections on the Trilateral Bilateral Fishing Negotiations Between the EU, UK and Norway
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Lennan, Mitchell; Echebarria Fernández, Jonatan & Johansson, Tafsir M.
(2022)
The Fisheries Act 2020 and Devolution
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Lennan, Mitchell; Echebarria Fernández, Jonatan & Johansson, Tafsir M.
(2022)
Conservation of Fisheries Resources and Protection of the Marine Environment Post-Brexit: International Obligations
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Echebarria Fernández, Jonatan; Lennan, Mitchell & Johansson, Tafsir M.
(2022)
Disentanglement from the EU: Consequences for the UK’s role in International Fisheries Organisations
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Rosello, Mercedes; Lennan, Mitchell, Echebarria Fernández, Jonatan & Johansson, Tafsir M.
(2022)
Fisheries Enforcement in a Post-Brexit World
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Skjønberg, Alexander Sønderland
(2022)
Kommentarer til arbeidsmiljøloven kapittel 11, 14 og 16.
Karnov lovkommentarer.
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Midttun, Atle; Khanieva, Marina, Lia, Magne & Wenner, Eivind
(2022)
The greening of the European petroleum industry
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Bråthen, Gina
(2022)
Kommentarer til allmennaksjeloven kapittel 1,2,10, 11, 15, 18, 19, 20.
Karnov lovkommentarer.
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Espeli, Harald
(2022)
ITT, LM Ericsson and their market-sharing cartel in Denmark and Norway in the 1930s
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Espeli, Harald
(2022)
Norway. From municipal independence to complete state control of direct taxation: Norwegian taxation history since 1814
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Benestad Anderssen, Harald
(2022)
Lovkommentarer til avhendingsloven
Karnov lovkommentarer.
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Novovic, Milos
(2022)
Privacy Nutrition Labels, App Store and the GDPR: Unintended Consequences?
Journal of Data Protection and Privacy, 5(3), p. 267-280.
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Hemmingby, Anette
(2022)
Kommentar til Lov om 1 og 17 mai som høgtidsdager
Karnov lovkommentarer.
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Innset, Ola
(2022)
Metahistory as Public History: On Introducing Metahistorical Perspectives in Events about Events
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Skjønberg, Alexander Sønderland
(2022)
Arbeidstvistloven kapittel 1, 2 og 3
Karnov lovkommentarer.
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Ellingsæter, Sjur Swensen; Hveem, Dag Jørgen & Meling, Marie
(2022)
Karnov lovkommentar (panteloven)
Karnov lovkommentarer.
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Espeli, Harald
(2022)
Fra lokal til nasjonal offentlighet: Offentlige skattelister gjennom mer enn 200 år.
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Bråthen, Tore & Minde, Stine Winger
(2022)
Styrets arbeid med bærekraft
Nordisk Tidsskrift for Selskabsret.
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Gjems-Onstad, Ole
(2022)
Covid-19 - juridiske etterdønninger
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Kinander, Morten
(2022)
Market Sounding