Arvid Aage Skaar

About the Author

Arvid Aage Skaar is a distinguished Norwegian tax law expert with over four decades of experience in international taxation and treaty negotiations. A former director at the Norwegian Tax Administration and a key advisor to the Ministry of Finance, Skaar has shaped global discussions on cross-border tax principles through his incisive scholarship and practical insights. His seminal work, Permanent Establishment: Erosion of a Tax Treaty Principle, meticulously dissects the evolving concept of permanent establishment under OECD guidelines, highlighting its erosion amid digital economies and multinational strategies. Skaar's analyses blend rigorous legal theory with real-world policy implications, making complex fiscal doctrines accessible to practitioners, policymakers, and academics alike. Now retired from public service, he continues to influence the field through writing, lecturing, and consulting on sustainable tax frameworks.