Sammendrag
Formålet med denne oppgaven er å foreta en sammenligning av den ulovfestede omgåelsesnormen og skatteloven § 14-90. Videre drøftes det også om det er behov for den spesielle normen.
The purpose with this work is to draw a comparison between "den ulovfestede omgåelsesnormen" and "skatteloven § 14-90". Tax planning is acceptable. However in some cases where a person makes a tax motivated transaction, he should be taxed as if he had carried out the normal transaction.