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

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

New advisory opinion from the EFTA Court opens the door for cross border group contributions with tax effect

By Lina Kliukaite Smorr Advokat | Manager , 18-Sep-2017 13:10:48

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Areas of interest: Corporate tax

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The Multilateral instrument for implementation of BEPS measures is signed

By Lina Kliukaite Smorr Advokat | Manager , 09-Jun-2017 12:35:45

The BEPS project shows progress: the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) was signed by 67 countries on 7 June 2017. Norway’s Minister of Finance, Siv Jensen, signed the convention on behalf of Norway, however, neither the Department of Finance nor OECD has published Norway’s selections in relation to the MLI nor which tax treaties are to be comprised by the changes. The information is expected to be published upon issuance of a Proposition to the Parliament.  

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Areas of interest: Corporate tax

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Country-by-Country notification in Norway

By Eivind Faafeng Falck-Ytter Advokat | Direktør , 23-May-2017 10:13:53

Country-by-Country Reporting is implemented in Norway with effect from FY16. Deadline for submitting the FY16 report is December 31, 2017. The report shall be submitted electronically in an XML schema in the Altinn portal - a web portal for electronic dialogue between Norwegian business and government agencies.

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Areas of interest: Corporate tax

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Revised national budget 2017 - Corporate taxation, VAT and personal taxation

By Cecilie Beck Landet , 11-May-2017 14:34:39

The proposal for the revised national budget 2017 was presented on 11 May. The most interesting proposals relate to tax deductions for investments in start-up companies and postponed taxation of employee options. This article provides an overview of the key proposals within corporate taxation, VAT and personal taxation.

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Areas of interest: VAT, Personal and payroll tax, Corporate tax, Customs and duties

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Proposed amendment to the Norwegian Interest Deduction Limitations

By Steinar Hareide Advokat | Partner , 04-May-2017 17:16:42

The Ministry of Finance has today issued a discussion paper related to amending the Norwegian interest deduction limitation rules. As informed in their letter to ESA earlier this year the proposed new rules will include limitations also on third party interest and two alternative escape clauses based on a consolidated debt to equity ratio.

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Areas of interest: Corporate tax

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Where is a company Tax resident?

By Einar Riddervold Advokat | Direktør , 27-Mar-2017 11:38:15

New consultation paper from the Ministry of Finance proposes amendments to the provisions of the Income Tax Act concerning where a company is tax resident.

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Areas of interest: Corporate tax

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

By Diana Geilhufe Skatterådgiver | Manager , 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 Advokat | Direktør , 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 Advokat | Direktør , 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 Advokat | Partner , 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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