<img height="1" width="1" style="display:none" src="https://www.facebook.com/tr?id=1159208090890608&amp;ev=PageView&amp;noscript=1">
Hoppe til hovedinnhold
Norges skatteblogg

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

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

National Budget 2019 - Corporate taxation, VAT and personal taxation

By Jennifer Wong og Camilla Fingarsen , 08-Oct-2018 15:25:01

The national budget for 2019 was presented on 8 October 2018. This article provides an overview of the main proposals regarding corporate taxation, VAT and personal taxation.

Read the article

Areas of interest: Corporate tax, VAT, personal taxation

Share the article:

Worldwide tax summaries 2018/2019 - just published!

By Kristine Veiteberg Braaten , 02-Oct-2018 10:10:44

kristine-braaten

Our worldwide tax summaries for 2018/2019 recently got published!

Read the article

Areas of interest: Corporate tax

Share the article:

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.

Read the article

Areas of interest: Corporate tax, VAT, personal taxation

Share the article:

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.

Read the article

Areas of interest: Corporate tax

Share the article:

Tax treaties need a safety valve

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

GRA_Blogg_Banner_-_Generell.jpg

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.

Read the article

Areas of interest: Corporate tax

Share the article:

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.

Read the article

Areas of interest: Corporate tax

Share the article:

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.

Read the article

Areas of interest: Corporate tax

Share the article:

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.

Read the article

Areas of interest: Corporate tax

Share the article:

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.

Read the article

Areas of interest: Corporate tax

Share the article:

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.

Read the article

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

Share the article: