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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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...