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

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

Steinar Hareide

Jeg heter Steinar Hareide og er partner i Advokatfirmaet PwC. Jeg har nesten 20 års erfaring med å gi råd til norske og internasjonale konserner vedrørende kompliserte problemstillinger innenfor norsk og internasjonal bedriftsbeskatning. Mine spesialområder er M&A, shipping/offshore, transfer pricing samt generell bedriftsbeskatning.

My name is Steinar Hareide and I am a partner within Tax and Legal Services in PwC. I have almost 20 years of experience advising Norwegian and international groups on complex issues within Norwegian and international taxation. My areas of expertise are within M&A, shipping/offshore, transfer pricing and general corporate taxation.


steinar.hareide@pwc.com
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Changes to the Norwegian interest deduction limitation rules

By Steinar Hareide , 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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Proposed amendment to the Norwegian Interest Deduction Limitations

By Steinar Hareide , 04-May-2017 17:16:42

The Ministry of Finance has today issued a discussion paper related to amending the Norwegian interest deduction limitation rules. As informed in their letter to ESA earlier this year the proposed new rules will include limitations also on third party interest and two alternative escape clauses based on a consolidated debt to equity ratio.

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Areas of interest: Corporate tax

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Where is a company Tax resident?

By Steinar Hareide , 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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