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Norges skatteblogg

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

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

Einar Riddervold

Jeg heter Einar Riddervold og er advokat i Advokatfirmaet PwC. Jeg har omfattende erfaring fra nasjonal og internasjonal skatterådgivning, både internt i bedrift og fra advokatfirma. Før jeg begynte i PwC, var jeg leder for skatteavdelingen i Hydro.

Jeg bistår særlig større industri- og energibedrifter med problemstillinger innenfor norsk og internasjonal skatterett, skattetvister og restruktureringer etc.

Ta gjerne kontakt om du har spørsmål, kommentarer eller innspill.

My name is Einar Riddervold and I work as a lawyer in PwC Tax and Legal Services. I have extensive experience from national and international tax, both in-house and as an external advisor. Prior to joining PwC, I was Head of Tax at Norsk Hydro ASA.

I advise in particular industry and energy corporations on Norwegian and international tax matters, tax disputes, restructurings etc.

Please contact me if you have any questions or comments.


einar.riddervold@pwc.com
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Changes to the Norwegian interest deduction limitation rules

By Einar Riddervold , 24-Oct-2018 14:12:05

Published on 8 October 2018, the 2019 National Budget proposes to amend the Norwegian interest deduction limitation rules. The amended rules apply to companies part of a consolidated group, and limit interest deductions on bank loans, bonds and other debt to unrelated parties. The threshold amount, which determines whether the rules apply, is increased to MNOK 25. Where the threshold amount is exceeded, deductions are limited to 25 % of taxable EBITDA. Further, an equity escape clause is introduced, granting full deductions for interests if the taxpayer is able to demonstrate that the equity ratio in the Norwegian part of the company or the Norwegian part of the group is about the same as in the group as a whole. Companies subjected to the new rules are recommended to identify how the new rules may affect them and whether measures should be taken.

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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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