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Norway's Tax Blog – tax, VAT and legal matters

Norway's Tax Blog – tax, VAT and legal matters

Changes in the Polish VAT law - 4 important updates for traders registered for VAT in Poland

By Diana Geilhufe, 24-Jan-2017 10:44:16

A couple of important changes of the Polish VAT Act came into effect 1st January 2017. The main purpose of the changes is to ensure greater stability of the VAT system by reducing tax frauds and tax abuses. The 4 main changes are described below.

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Areas of interest: VAT

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VAT treatment of management of funds – new guidelines

By Bjørnar Elverhøy Michaelsen, 06-Dec-2016 12:00:12

It is certain that management of investment funds is exempt from VAT. However, there has been some doubt as to the correct VAT treatment of parties that supply services directed at private equity- and venture capital funds. In order to tackle this uncertainty, The Norwegian Tax Administration has now issued new guidelines on how the exemption shall be interpreted. The changes stipulated will take effect as of 1st January 2017.

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Areas of interest: VAT

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Norwegian IKEA debt pushdown and transfer pricing case - english translation

By Eivind Faafeng Falck-Ytter, 17-Nov-2016 14:25:06

On October 18, 2016 the Norwegian Supreme Court made its decision in the IKEA case. The question was whether interest on inter-company debt, established as part of an inter-company reorganization could be denied for tax purposes pursuant to the anti-avoidance rule in section § 13-1 of the Tax Act (arm’s length principle), and/or the non-statutory anti-avoidance rule. 

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Areas of interest: Corporate tax

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Tax rates and regulations in 155 countries

By Ståle Wangen, 20-Oct-2016 16:44:38

If you are responsible for managing tax in a company engaged in cross-border trade or doing business in other countries, it can be challenging to keep track of foreign tax rates and tax laws. In particular, as constant changes in the legislative environment occur.

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Areas of interest: Corporate tax

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Import VAT – New procedures from 2017

By Per Kirknes, 11-Oct-2016 12:04:23

From 1 January 2017 the reporting procedure for import VAT in Norway changes. Following our neighbours in Sweden and Denmark, Norway is introducing a reverse charge procedure. But are the importers prepared for the change?

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Areas of interest: VAT

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State budget 2017: Suggested changes in personal taxation

By Kristine Veiteberg Braaten, 06-Oct-2016 18:24:59

The suggested state budget for 2017 was presented today. In the following we present the suggested changes related personal taxation. In short, the suggested changes include reduced tax rates on net income, increase of bracket tax rates (levied on gross employment, self employment and pension income), a higher effective tax rate on share income, new rules for personal share investments, in addition to a few minor adjustments.

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Areas of interest: Personal and payroll tax

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State budget 2017 - Changes in Corporate taxation and introduction of financial activities tax

By Lars Hallvard Walby, 06-Oct-2016 15:35:37

The proposal for the State budget for 2017 contains only minor changes in corporate taxation. As expected the general corporate tax rate is proposed reduced from 25% to 24% from 2017. Further, a financial activities tax is proposed introduced from 2017. No comments are made in the State budget on the expected changes in light of the BEPS project and ongoing international tax developments.

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Areas of interest: Corporate tax

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SAF-T – new reporting obligations that are sweeping across Europe

By Diana Geilhufe, 05-Oct-2016 11:37:37

Standard Audit File for Tax (SAF-T) is an electronic format (.xml) for efficient transfer of accounting data from companies to tax authorities or external auditors. SAF-T was first adopted in Portugal and has further spread to other countries like Austria, Luxembourg, France and recently to Poland and Lithuania. Potentially, as of 1 January 2017 SAF-T will also be implemented in Norway.

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Areas of interest: VAT

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Watch our video on the European Commission's recent State aid decision

By Ståle Wangen, 29-Sep-2016 15:58:24

Further to the recent announcement of the European Commission’s decision in the Apple case, our PwC State Aid Working Group has released a video discussing the background and decision of this case, the taxation implications for other companies and the US reaction. Click here to watch the video.

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Areas of interest: Corporate tax

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Air passenger tax – Do the authorities have control?

By Kjetil Øpstad, 27-Sep-2016 09:30:24

The Air passenger tax was implemented with effect from 1 June this year. After three months, only 23 airlines have registered for the tax. The Tax authorities are now sending letters to companies they believe should be registered as liable. These companies should therefore act quickly to avoid getting too long behind with payments.

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Areas of interest: Customs and duties

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