Arthur Kristoffersen is Head of the Competent Authority Department – Transfer Pricing (“MAP APA”) in the Norwegian Tax Administration and responsible for Norwegian transfer pricing Mutual Agreement Procedures and bilateral Advanced Pricing Agreements. Prior to his present position, Kristoffersen was Legal Director in the Norwegian Ministry of Finance, Tax Law Department, Tax Treaty Section. Kristoffersen was employed with the Ministry of Finance from 1996–2014, where his work and responsibilities included international tax issues such tax treaty negotiations and interpretations, transfer pricing, mutual agreement procedure, drafting regulations and regulatory guidance etc. With the Ministry Kristoffersen also worked several years with corporate tax issues, including drafting of corporate tax legislation and regulations. In 1995–1996 he was assistant lawyer at Wikborg, Rein & Co. Kristoffersen has represented Norway in the Organization for Economic Cooperation and Development (OECD) Working Party No. 6 on Transfer Pricing since 2007. He has taught courses on Corporate Taxation at the Law Program at the University of Bergen (2000–2003), and he was a board representative to the Norwegian branch of the International Fiscal Association (IFA) during 2011–2014. Kristoffersen holds a law degree from the University of Oslo and a master degree in Business and Economics from the Norwegian School of Business and Administration (NHH).
Bloomberg Tax Management Portfolios
This Porfolio presents the rules and practice related to transfer pricing in Mexico, the Netherlands, and New Zealand.