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

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

Postponement of new documentation requirements for reduced withholding tax

By Lars Hallvard Walby Advokat | Partner , 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 Advokat | Partner , 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 Advokat | Partner , 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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New requirements for applying a reduced dividend withholding tax rate

By Kim Fosshaug Advokat | Senior Manager , 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: VAT, Personal and payroll tax, Corporate tax

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Valuable tax and VAT information in more than 150 countries

By Lina Kliukaite Smorr Advokat | Manager , 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 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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