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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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