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

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

How to handle VAT in the digital world? Current EU VAT rules and upcoming changes in the EU

By Diana Geilhufe , 12-Sep-2018 17:09:16

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The digital economy is blooming as never before. The Internet allows constant delivery of online supplies to consumers all over the world at any time of a day and night. Current VAT rules are not customized to such innovative business solutions - what results in challenges in the collection of VAT and creates burdensome VAT compliance obligations for companies. In this context the European Commission has taken actions to modernise the VAT system and proposed major changes. Is your company prepared?

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Areas of interest: VAT

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Revised National budget 2018 – Corporate taxation, VAT and personal taxation

By Camilla Fingarsen , 15-May-2018 15:33:50

The Revised National Budget was presented today at 1045 am, and provides few surprises. The main message is that the government is keeping a steady course after the tax settlement.

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Areas of interest: VAT, Corporate tax, personal taxation

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Does Country-by-Country Reporting notification apply to branches?

By Eivind Faafeng Falck-Ytter , 26-Feb-2018 14:10:57


Yes and No.

Country-by-Country Reporting (“CbCR”) notification requirements in Norway exclusively apply to tax residents, cf. Tax Administration Act (TAA) section 8-12 third paragraph. As branches of foreign enterprises are not tax residents, branches are not obliged to make Country-by-Country Reporting notification in Norway.

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Areas of interest: Corporate tax

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Tax treaties need a safety valve

By Øystein Andal , 06-Feb-2018 08:59:33

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Transfer Pricing is a hotter topic than ever before. Norwegian Tax Authorities scrutinize intra-group transactions, and often claim that the taxpayer has applied incorrect transfer prices. Income taxable to Norway is increased accordingly.

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Areas of interest: Corporate tax

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Introduction of SAF-T in Norway postponed to 2020. Don't panic!

By Marit Barth , 18-Jan-2018 11:54:24

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It will be mandatory to report on SAF-T format to the tax authorities from January 1, 2020.

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Areas of interest: SAF-T

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ESA has approved the Norwegian tonnage tax regime for a new 10 years period

By Hilde Thorstad , 18-Dec-2017 15:00:14

ESA approved the Norwegian Tonnage Tax Scheme for another 10 years. The approved scheme implies certain amendments, including limitations for bareboat chartering out of vessels and inclusion of windmill farm entrepreneurial vessels to the scheme. An overview of the most significant changes is presented below.

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Areas of interest: Næringsbeskatning

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Postponement of new documentation requirements for reduced withholding tax

By Lars Hallvard Walby , 11-Dec-2017 09:29:01

The Ministry of Finance has decided to postpone the introduction of new documentation requirements for reduced or zero withholding tax rate on dividend distributions to non-resident shareholders until January 1 2019. The decision is mentioned in a letter from the Ministry of Finance to the Directorate of Taxes dated December 5 2017.

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Areas of interest: Corporate tax

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U.S. Senate approves tax reform bill with amendments

By Hilde Thorstad , 05-Dec-2017 10:19:31

On December 2, the Senate voted 51 to 49 to pass an amended version of the tax reform bill previously reported by the Senate Finance Committee. The Senate adopted several significant changes to the Finance Committee bill in order to secure sufficient votes to pass the legislation.

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Areas of interest: Corporate tax

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Proposed changes to the Norwegian tonnage tax regime: Signals from ESA for transitional rules making it possible to adjust to the proposed limitations on chartering out on bareboat terms etc.

By Hilde Thorstad , 17-Nov-2017 15:07:15

The Norwegian tonnage tax regime constitutes lawful state aid and is approved by ESA until 31 December 2017. In connection with the re-notification of the Norwegian tonnage tax regime to EFTA Surveillance Authority (ESA) of 24 May this year, the Norwegian Ministry of Finance has proposed some amendments to the regime. To reduce uncertainty and make it possible for the shipping companies to adapt the proposed limitations on chartering out on bareboat terms, the Norwegian Government has presented transitional rules to ESA implying that affected companies need to adapt the new rules within 31 October 2018.

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Areas of interest: Corporate tax

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PwC Nordic FS Tax & VAT Event 2017

By Dag Saltnes , 09-Nov-2017 12:28:13

The 2017 event for the PwC Nordic FS Tax & VAT seminar was held in Oslo on 25 to 26 October 2017.

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Areas of interest: Næringsbeskatning

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