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Moving target - changes in the proposal for taxation of onshore wind and hydropower

As part of the National Budget process for 2023 the government has proposed a number of changes and new taxes for renewable energy ...

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US RIC’s - Tax treaty benefits

The Norwegian Tax Appeal Board issued a decision 4 November 2020 (published 19 April 2021) in which tax treaty benefits for US Regulated ...

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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 keeping ...

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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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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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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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