Konsernrett & 'Offshore' Regimer – Et Evig Globalt Skyggespill? (Corporate Groups & 'Offshore' Regimes - A Combination for 'Shadow Business'?)

SKJULT – Skatteparadis, kapitalflukt og hemmelighold, 2. utgave , ISBN: 978-82-999163-6-3 (ebok)

University of Oslo Faculty of Law Research Paper No. 2017-16

4 Pages Posted: 6 Apr 2017

See all articles by Linn Anker-Sørensen

Linn Anker-Sørensen

Ernst & Young Norway; University of Oslo - Faculty of Law

Date Written: April 6, 2017

Abstract

Norwegian Abstract: Konsern har vært den foretrukne formen å organisere økonomisk aktivitet i siden ca. 1930. Lovverket reflekterer i liten grad denne virkeligheten. Begrunnelsen er dels at konsern er et uttrykk for en hel rekke variabler og størrelser, og derav vanskelig å regulere, og dels at et konsern fortsatt anses som en sammenfatning av flere enkeltstående selskaper, fremfor å anerkjenne konsernet som en egentlig økonomisk enhet. En mangelfull forståelse av hva et konsern er og kan være leder til at gapet mellom lovgivning og praksis øker – til tross for at dette gapet allerede er stort på konsernrettens område.

English Abstract: Corporate groups have been understood to represent the preferred structure for economic activity since the 1930s. However, this reality is to a limited extent reflected in current regulations. This is partly because groups do not represent a homogeneous concept. In result, the gap between business reality and domestic regulations have increased - especially in light of the derivatives revolution in finance and the increase of corporate establishments in secrecy jurisdictions. Hence, the potential for regulatory arbitrage is growing.

Note: Downloadable document is available in Norwegian.

Suggested Citation

Anker-Sørensen, Linn, Konsernrett & 'Offshore' Regimer – Et Evig Globalt Skyggespill? (Corporate Groups & 'Offshore' Regimes - A Combination for 'Shadow Business'?) (April 6, 2017). SKJULT – Skatteparadis, kapitalflukt og hemmelighold, 2. utgave , ISBN: 978-82-999163-6-3 (ebok), University of Oslo Faculty of Law Research Paper No. 2017-16, Available at SSRN: https://ssrn.com/abstract=2947615

Linn Anker-Sørensen (Contact Author)

Ernst & Young Norway ( email )

Oslo
Norway

University of Oslo - Faculty of Law ( email )

PO Box 6706 St Olavsplass
Oslo, 0130
Norway

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
42
Abstract Views
382
PlumX Metrics