Author's Profile

Kristoffer Berg
Kristoffer Berg recently received his PhD from the University of Oslo and is joining the Oxford University Centre for Business Taxation as Research Fellow. He has previously studied at the LSE and interned at the Tax Policy Division at the IMF. His work typically combines theory and empirics to study fairness in taxation.
Recent Comments
Perhaps have a look at (current) art 2(3)?…
The does not seem correct. All DTAs are about income or capi…
As alluded to above in the post, the relevant non-discrimina…