Benjamin S. Hamnes is a lawyer with a master’s degree from the University of Bergen. He works as a Tax Director in Group Tax in Telenor, a leading telecommunications company headquartered in Norway, where he is responsible for handling transfer pricing matters in the group. Benjamin has previously worked for Norwegian law firms, gaining broad experience across Norwegian corporate taxation, international tax, and transfer pricing. He has particular experience in tax controversy, having assisted clients at all stages of the administrative appeals process and in tax litigation before the courts, as well as in mutual agreement procedures (MAP) with foreign states. He has also co-authored legal commentaries on the Norwegian Tax Administration Act. Today, he works extensively with transfer pricing policy, documentation, operational implementation, intercompany agreements, dispute prevention, and tax controversy matters in Telenor, focusing on translating transfer pricing principles into workable and defensible solutions for the businesses.