The Legal 500

BA-HR is commended for ‘depth of analysis and efficient team building, which avoids senior time being spent on junior work’. Frode Talmo and Njaal Hoyland are ‘excellent tax lawyers who give fast, reliable and no-nonsense advice’. The practice’s litigation strengths are particularly focused on tax controversy; international tax expert Joachim Bjerke succeeded in an administrative appeal in a complex NOK312m transfer pricing dispute. The firm also acts for HitecVision Private Equity and Schibsted.

Ernst & Young Tax’s tax department is divided into five specialist sub-service lines, which combine forces when required to offer ‘short response times, a proactive approach, and 
an excellent international network’. Clients praise Johan Killengreen and Pål Andre Johansen 
for ‘very good business knowledge, appropriate advice, and a positive attitude’. International tax head Øyvind Hovland is ‘proactive and results orientated’ and backed by ‘technically strong associates’, while Espen Ommedal is a ‘preferred candidate for transfer pricing work’. Christin Bøsterud is recommended for complex VAT issues, and Hans Georg Wille for corporate transactions. The firm maintains confidentiality over its client list but acts for one of Norways largest industrial conglomerates and a listed holding company.

Advokatfirmaet Thommessen AS’ elite cluster of senior lawyers has begun to look to its successors; one of the ‘younger generation’, corporate and international tax specialist, Finn Backer-Grøndahl was appointed partner in January 2009, joining ‘up and coming’ Ståle Kristiansen. Sverre Koch is commended for his ‘tax advice and litigation’, as well being ‘one of the best shipping and offshore tax lawyers in Europe’. Morten Fjermeros is recommended for his energy taxation expertise. Henning Naas appeared for Accenture in the Court of Appeal in highly technical litigation concerning the basis for the calculation of a silent partner’s salary.

Wiersholm’s 15 fee-earner tax department has developed impressive expertise in business and transactional tax issues, both domestic and cross-border, and has additional strengths in litigation and shipping taxation. Nicolay Vold is consistently recommended for complex corporate tax, and Bettina Banoun for her knowledge of the shipping tax regime. Arvid Aage Skaar is praised for his ‘competence and expertise and his pleasant manner’. Associate Alexander Beck is recognised as offering ‘knowledge and keen, service-minded support’.

Deloitte Advokatfirma AS’ 46 fee-earner tax department is, ‘very good, it gives appropriate advice and the team offers strength-in-depth’. Rolf Saastad and Petter Grüner are highly regarded for cross-border transactions and transfer pricing. The domestic business tax clientele is substantial and well-served through an extensive branch network. John Spissoy provides ‘excellent response times and has a good understanding of accounting and finance’, and Audun Frøland is ‘skilled, pro-active and efficient’. Knut Toftegaard is recommended for VAT and department head Tore Paulshus for both national and international corporate tax.

Advokatfirmaet Haavind AS made an excellent lateral hire in June 2009 when highly rated Ole Morten Huseby joined from DLA Piper. The department, praised for the clarity of the advice it gives, has a reliable, broad-based practice with clients ranging from Catella Real Estate to Saga Petroleum. Colliers International was advised by Espen Nordbø through the tax efficient restructuring of real estate investments in the US, Cyprus and the Middle East.

Harboe & Co AS is a seven-partner specialist tax practice offering expertise in all aspects of fiscal law, to which other law firms frequently refer complex cases. Several partners are visiting lecturers in taxation at Oslo University. Einar Harboe, a Supreme Court advocate, has appeared in several precedent cases. Harald Hauge, the firm’s latest partner appointment, is an expert in the tax complexities of financial accounting.

Advokatfirmaet Schjødt DA’s tax department has recruited selectively in recent years and now offers effective and comprehensive coverage. Cecilie Amdahl and Johan Kiær Engelschiøn are recommended for corporate tax advice. The practice’s excellent VAT team is led by Trond Larsen. Senior lawyer Ingvild Vartdal is ‘skilled and efficient, and very good at composing advisory teams to suit various situations’. Litigation representation has been provided to Sydvaranger and Bergesen.

Selmer’s tax department provides ‘precise and accurate answers faster than any other firm I use in the Nordics’, according to one client. The tax team currently comprises 14 practitioners, and provides ‘great value for money’. Key strengths of the group are in M&A and international taxation as well as, increasingly, VAT. VAT specialist Alexander With is ‘extraordinarily service minded’ and has establisged a particular expertise in the real estate sector. Einar Bakko is highly recommended for his practical approach. Clients include General Electric and Andvord Group.

Simonsen Advokatfirma DA’s tax group is broad based and provides excellent support in the firm’s core competencies of TMT/IP and the oil sector. Trond Erik Andersen and Hans Olav Rostveit are recommended. Sølve Herdal occupies a niche in sports taxation and Henning Stephansen demonstrates impressive expertise in the application of property tax rules to large-scale petroleum production facilities. Clients include the Norwegian Oil Industry Association, ConocoPhillips and BGN.

Wikborg Rein’s tax strength is perhaps rather understated, a result of a culture in which all lawyers are expected to be competent in the tax aspects of their practice area, and also to know when to call in an expert. Key specialists are Marianne Iversen, in shipping and petroleum tax, and Anders Myklebust, for complex, large-scale, corporate instructions. Are Zachariassen, recommended for international tax, ‘can predict the outcome of transactions structured through several companies and countries’. Wikborg Rein’s clients include Pareto Group and Tide.

Arntzen de Besche’s Jan Jansen is ‘currently one of the best tax litigators in Norway, a true authority’, an expert in petroleum tax and other oil and gas industry-specific issues, in which he assists Shell and ConocoPhillips among others.

Brækhus Dege Advokatfirma ANS’s Øystein Sverre, is recommended for international tax advice, Pål Berg for business taxation and litigation, and Petter Jorgen Pettersen for VAT. Clients include Linde and Bredero Shaw Norway.

DLA Piper’s Sverre Hveding is ‘an excellent tax advisor, so popular he can be very busy’, and is recommended for both domestic and international instructions. The practice, which has recently increased its VAT-related output, gives comprehensive ongoing tax advice to NLI Products’ global expansion programme.

Advokatfirmaet Grette DA’s popular Tore Karlsson significantly strengthened his tax team through the recruitment of international VAT expert Nils Eriksen from PwC; ‘Eriksen really knows what he’s talking about and can add value with simple, straightforward solutions’.

KPMG Law Advokatfirma DA has recruited petroleum tax expert Jan Samuelsen from Harboe & Co AS; he joins a ten-partner department which offers expertise ranging from M&A to international employee compensation.

Kluge Advokatfirma DA has a strong tradition in tax litigation, in which Eirik Jensen is expert, but has been increasingly drawn into advisory work with petroleum taxation as a key area. Geir Even Asplin is recommended for effective group structuring.

Kvale Advokatfirma Da recently handled the major restructuring of a leading shipping group, and represents Statoil in complex NOK545m transfer pricing litigation involving insurance premiums payable to a captive. Thomas Farhang ‘is our primary contact and provides an excellent service’.

Advokatfirmaet PricewaterhouseCoopers DA’s Morten Bech is an expert in international taxation, including transfer pricing.

Advokatfirma Ræder DA’s skilled nine-lawyer tax group offers a comprehensive service to a diverse clientele which includes quoted and unquoted companies and high-net-worth families. Jens Kobro and Trond Sanfelt are recommended for commercial and business tax, and Solveig Lindemark for tax controversy. Clients include McDonalds and APL.

Advokatfirmaet Steenstrup Stordrange DA acquired partner and international tax specialist Ulf Sørdal and his team as part of the acquisition of the DLA Piper Bergen office. Eivind Bryne is recommended for VAT advice and department head Ernst Ravnaas for corporate taxation. Clients include SAS and Kraft.

Advokatfirmaet Seland DA’s name partner Johan Seland is ‘skilled in tax – he delivers good quality for a reasonable cost’. The firm is recommended for business tax advice in the SME and family business sector, and focuses on inward investment.

Advokatfirmaet Sverdrup DA’s Gunhild Buestad is a reliable all-round advisor recommended for mid-range domestic and international business and energy tax advice and litigation.