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Why Svalbard Matters in International Tax Planning
Why Svalbard Matters in International Tax PlanningSvalbard is a Norwegian archipelago in the High Arctic, located at approximately 78° north latitude, roughly midway between mainland Norway and the North Pole. Although it forms part of the Kingdom of Norway, Svalbard occupies a distinctive constitutional and legal position under the Svalbard Treaty of 1920.The archipelago operates under Norwegian sovereignty but with several unique features, including a separate local tax regime and customs arrangements that differ from mainland Norway. These characteristics have long attracted interest from…
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