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VAT refund in Norway - postponement of due date

The application deadline for refund of Norwegian value added tax for the year 2018 has been changed to 30 September 2019. This means that ...

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Digital Taxation - Webcast

We are pleased to invite you to our next webcast focusing on recent developments in international taxation arising as a response to the ...

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It is proposed to eliminate the differential VAT rates in the current VAT-regime

It is proposed to eliminate the differential VAT rates in the current VAT-regime. The expert committee appointed by the Ministry of Finance ...

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Revised National budget 2019 – Corporate taxation, VAT and personal taxation

The Revised National Budget was presented today at 1045 am, and provides few surprises. Below you will find a summary of some of the ...

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US Tax Reform - Webcast

  We are pleased to invite you to the next episode of our US Tax Reform Regulation Release Update Webcast Series Episode Two Transactional ...

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UK and Swiss Tax Reform - Webcast

We are pleased to invite you to the next episode of our Anti-Tax Avoidance Directive Webcast Series, Episode 3: UK and Swiss Tax Reform, ...

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New Norwegian Source Tax System effective from 2019

With effect from 1 January 2019, the Norwegian tax authorities have introduced a Source Tax system based on the ‘Pay As You Earn’ (PAYE) ...

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Amendments in the Norwegian Limited Liability Companies Act with effect from 1 January 2019 and 1 March 2019

The Norwegian Parliament has passed amendments in the Norwegian Private Limited Liability Companies Act (NO: Aksjeloven - “ASL”) and the ...

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New rules for web-shops trading with Norwegian customers

Norway currently has a low value VAT and customs relief for consignments not exceeding a value of NOK 350 (appr. 35 EUR). The majority in ...

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Changes to the Norwegian interest deduction limitation rules

  Published on 8 October 2018, the 2019 National Budget proposes to amend the Norwegian interest deduction limitation rules. The amended ...

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National Budget 2019 - Corporate taxation, VAT and personal taxation

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

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Worldwide tax summaries 2018/2019 - just published!

  Our worldwide tax summaries for 2018/2019 recently got published! Worldwide Tax Summaries 2018/2019 is a key reference tool for all tax ...

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How to handle VAT in the digital world? Current EU VAT rules and upcoming changes in the EU

  The digital economy is blooming as never before. The Internet allows constant delivery of online supplies to consumers all over the world ...

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Revised National budget 2018 – Corporate taxation, VAT and personal taxation

  The Revised National Budget was presented today at 1045 am, and provides few surprises. The main message is that the government is ...

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Does Country-by-Country Reporting notification apply to branches?

  Yes and No. Country-by-Country Reporting (“CbCR”) notification requirements in Norway exclusively apply to tax residents, cf. Tax ...

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Tax treaties need a safety valve

Transfer Pricing is a hotter topic than ever before. Norwegian Tax Authorities scrutinize intra-group transactions, and often claim that ...

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Introduction of SAF-T in Norway postponed to 2020. Don't panic!

  It will be mandatory to report on SAF-T format to the tax authorities from January 1, 2020. The introduction of SAF-T in Norway has been ...

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ESA has approved the Norwegian tonnage tax regime for a new 10 years period

ESA approved the Norwegian Tonnage Tax Scheme for another 10 years. The approved scheme implies certain amendments, including limitations ...

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Postponement of new documentation requirements for reduced withholding tax

The Ministry of Finance has decided to postpone the introduction of new documentation requirements for reduced or zero withholding tax rate ...

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U.S. Senate approves tax reform bill with amendments

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 ...

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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.

The Norwegian tonnage tax regime constitutes lawful state aid and is approved by ESA until 31 December 2017. In connection with the ...

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PwC Nordic FS Tax & VAT Event 2017

The 2017 event for the PwC Nordic FS Tax & VAT seminar was held in Oslo on 25 to 26 October 2017. The presentations from the seminar are ...

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New requirements for applying a reduced dividend withholding tax rate

  On January 1 2018, Norway introduces new requirements for applying a reduced or zero withholding tax rate on dividend distributions to ...

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National budget 2018 - Corporate taxation, VAT and personal taxation

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

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VAT registration obligation in Norway for foreign suppliers?

  Goods crossing the Norwegian border are subject to import VAT. Depending on the nature of the goods customs and excise duties may also ...

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Valuable tax and VAT information in more than 150 countries

Worldwide Tax Summaries - Corporate Taxes 2017/2018 provides a practical and detailed overview of tax and VAT in more than 150 countries. ...

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

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 ...

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The Multilateral instrument for implementation of BEPS measures is signed

The BEPS project shows progress: the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) was signed by ...

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Country-by-Country notification in Norway

Country-by-Country Reporting is implemented in Norway with effect from FY16. Deadline for submitting the FY16 report is December 31, 2017. ...

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

The proposal for the revised national budget 2017 was presented on 11 May. The most interesting proposals relate to tax deductions for ...

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Proposed amendment to the Norwegian Interest Deduction Limitations

The Ministry of Finance has today issued a discussion paper related to amending the Norwegian interest deduction limitation rules. As ...

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Where is a company Tax resident?

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

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

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 ...

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VAT treatment of management of funds – new guidelines

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 ...

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Norwegian IKEA debt pushdown and transfer pricing case - english translation

On October 18, 2016 the Norwegian Supreme Court made its decision in the IKEA case. The question was whether interest on inter-company ...

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Tax rates and regulations in 155 countries

If you are responsible for managing tax in a company engaged in cross-border trade or doing business in other countries, it can be ...

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Import VAT – New procedures from 2017

From 1 January 2017 the reporting procedure for import VAT in Norway changes. Following our neighbours in Sweden and Denmark, Norway is ...

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State budget 2017: Suggested changes in personal taxation

The suggested state budget for 2017 was presented today. In the following we present the suggested changes related personal taxation. In ...

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State budget 2017 - Changes in Corporate taxation and introduction of financial activities tax

The proposal for the State budget for 2017 contains only minor changes in corporate taxation. As expected the general corporate tax rate is ...

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SAF-T – new reporting obligations that are sweeping across Europe

Standard Audit File for Tax (SAF-T) is an electronic format (.xml) for efficient transfer of accounting data from companies to tax ...

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Watch our video on the European Commission's recent State aid decision

Further to the recent announcement of the European Commission’s decision in the Apple case, our PwC State Aid Working Group has released a ...

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Air passenger tax – Do the authorities have control?

The Air passenger tax was implemented with effect from 1 June this year. After three months, only 23 airlines have registered for the tax. ...

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EC final decision on State aid granted to Apple in Ireland

Please read our Newsalert on the recent press release in which the European Commission announced the adoption of its final decision in the ...

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Large businesses in the UK: publish your tax strategy

On 24 June 2016 HMRC published an overview guide for large businesses (with a turnover above £200 million or balance sheet over £2 ...

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IRS publish final regulations on confidential Country-by-Country Reporting

On June 30 2016, the Internal Revenue Service published a document containing final regulations that require annual country-by-country ...

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ECOFIN agrees EU-wide rules in Anti-Tax Avoidance Directive

Political agreement on the Anti-Tax Avoidance Directive (ATAD) was reached by the EU Member States in the Council of the EU, meeting ...

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OECD Council approves incorporation of BEPS amendments into the Transfer Pricing Guidelines

On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines as set out in the 2015 BEPS Report on Actions ...

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OECD releases standardised electronic format for the exchange of BEPS Country-by-Country Reports

In a continued effort to boost transparency in international tax matters, the OECD has released its standardised electronic format for the ...

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OECD releases discussion draft on the multilateral instrument to implement the tax-treaty related BEPS measures

The OECD has published a request for input related to the development of a multilateral instrument to implement the tax-treaty related BEPS ...

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How should the Country-by-Country Reporting rules be applied to investment funds?

On June 29 2016 OECD released the report “Guidance on the Implementation of Country-by-Country Reporting: BEPS ACTION 13”. The report inter ...

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Introduction of OECD and EU Country-by-Country-reporting creates confusion

Following the publication of the final reports of the BEPS project in October 2015 OECD member countries around the globe are working on ...

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Doing business in Norway - how to comply with Norwegian tax rules..?!

Complying with Norwegian tax, immigration and reporting rules can be a challenge for foreign companies with cross border activity in ...

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Special payroll tax for the financial sector in Norway?

On May 4, the Government and the opposition parties announced that they aim to present a new tax for the financial sector when the national ...

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Air passenger excise duty will be introduced in two weeks

13 May, the Norwegian Ministry of Finance decided that an air passenger excise duty will be introduced as planned from 1 June 2016, i.e. ...

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Revised national budget 2016 - Corporate taxation, VAT and personal taxation

The proposal for the revised national budget for 2016 was presented on 11 May. The article provides an overview of the key proposals within ...

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Rules on accelerated depreciations of wind power plants: Adjusted date of implementation

In the revised national budget published today, the Government proposes changes in the adopted, not yet effective, rules on accelerated ...

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New VAT return from 2017 – simplifications for the VAT liable businesses?

From 2017, a new VAT return form called “Skattemelding for merverdiavgift” will replace the current VAT return form in Norway. The main ...

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VAT registration obligations in Norway for non-established suppliers

Non-established suppliers of services are often not aware of their VAT obligations in Norway. In the EU, such services are to a large ...

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It’s time to file your tax return. What information are you actually obliged to give?

For many the month of April is synonymous with spring and the first trip out in the boat. However, April is also the month you have to file ...

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Intra-group transactions under scrutiny by the customs authorities

Norwegian customs authorities has developed an aggressive approach to transfer pricing adjustments, and importers are adviced to examine ...

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45 years in technological doze

In a complaint against the tax authorities, there have been disagreements regarding the significance of a statement from the Ministry of ...

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Are you ready to report VAT electronically April 10 2016?

The option to deliver VAT returns on paper is no longer available with effect from January 1 2016. This imply that the VAT return for term ...

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Borderless commuting – a new work trend with increasing fiscal challenges

In the Norwegian Financial paper, DN, on the 3rd October 2015 we could read about "Extreme - commuters" - employees who commute to work ...

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The Norwegian rules for good tax sense: Skattevettreglene

The well-known Norwegian character, Severin Suveren, always blame “bad luck” when something unexpected happens while skiing - whether it is ...

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VAT exemption for electronic news services – expansion from 1 March 2016

As from 1 March 2016, the supply of electronic news services are VAT zero-rated in Norway. The zero-rating comprise all media that mainly ...

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The Norwegian tax system is changing as a result of BEPS

The Norwegian tax system is changing as a result of the OECD’s base erosion and profit shifting (BEPS) initiative and the need to adapt the ...

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Taxation of shareholder loans as dividends

On the 7th of October 2015 The Norwegian Parliament introduced new rules for the taxation of loans from limited liability companies to ...

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Cultural awareness in the work place creates value

A while back, I talked to a German lady whom was working in Norway. She told me about her first day of work in Norway, and how she had ...

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Minimum wage requirements in Norway

Yes, there are legal minimum wage requirements in Norway. Violations of these rules can be fatal for the reputation of the company. The ...

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Human Capital in transactions

We are currently living in an era characterized by organisational changes. Transactions in terms of acquisitions and mergers are high on ...

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New rules and rates for 2016 - Corporate taxation, VAT and personal taxation

When entering a new year, there are always numerous changes in the tax and VAT legislation. Below, you will find an overview of the ...

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