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

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

VAT registration obligation in Norway for foreign suppliers?

By Teresa Sermak , 11-Oct-2017 12:24:43

Goods crossing the Norwegian border are subject to import VAT. Depending on the nature of the goods customs and excise duties may also apply. It is usually a buyer in Norway that will be obliged to clear the goods for customs and pay/report the abovementioned taxes. In some cases a foreign supplier will be obliged to act as importer of record, pay/report the import taxes and even register for VAT in Norway. Under what circumstances will this be the case and what can be done to prevent such an obligation?

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Areas of interest: VAT

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Valuable tax and VAT information in more than 150 countries

By Lina Kliukaite Smorr , 02-Oct-2017 15:16:56

Worldwide Tax Summaries - Corporate Taxes 2017/2018 provides a practical and detailed overview of tax and VAT in more than 150 countries. You will also find tables of the relevant tax- and VAT rates. The guidance is a very practical tool for companies conducting their business cross-border, and require a simple overview of the legislation.  

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Areas of interest: VAT, Corporate tax

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

By Lina Kliukaite Smorr , 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 , 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 , 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 , 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 , 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 , 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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