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

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

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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New requirements for applying a reduced dividend withholding tax rate

By Kim Fosshaug , 08-Nov-2017 10:00:00

 

On January 1 2018, Norway introduces new requirements for applying a reduced or zero withholding tax rate on dividend distributions to non-resident shareholders.  Please see below for a high level introduction and review of the new requirements and what actions that must be undertaken by you as a shareholder or distributing entity in order to meet the new requirements.

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Areas of interest: Corporate tax

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National budget 2018 - Corporate taxation, VAT and personal taxation

By Cecilie Beck Landet , Lars Flatåker og Kristine Veiteberg Braaten , 13-Oct-2017 18:38:05

The national budget for 2018 was presented on 12 October 2017. This article provides an overview of the main proposals regarding corporate taxation, VAT and personal taxation.

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

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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 Trine Agathe Lorentzen , 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: Corporate tax, VAT

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

By Trine Agathe Lorentzen , 18-Sep-2017 13:10:48

The EFTA Court has stated in a new advisory opinion as of 13th September 2017 that it may be a violation of the Freedom of Establishment in EEA law to deny Norwegian companies a tax deduction for group contributions to a group company in an EEA state with a tax loss in that state. One condition is that the loss incurred by the foreign group company is final, and cannot be utilized in the home state in earlier or future periods.

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Areas of interest: Corporate tax

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The Multilateral instrument for implementation of BEPS measures is signed

By Trine Agathe Lorentzen , 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: Corporate tax, VAT, Customs and duties, Personal and payroll tax

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