Latest articles
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 a ...
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 ...
Proposed changes to the Norwegian tonnage tax regime: Signals from ESA for transitional rules making it possible to adjust to the proposed limitations on chartering out on bareboat terms etc.
The Norwegian tonnage tax regime constitutes lawful state aid and is approved by ESA until 31 December 2017. In connection with the ...
PwC Nordic FS Tax & VAT Event 2017
The 2017 event for the PwC Nordic FS Tax & VAT seminar was held in Oslo on 25 to 26 October 2017. The presentations from the seminar ...
New requirements for applying a reduced dividend withholding tax rate
On January 1 2018, Norway introduces new requirements for applying a reduced or zero withholding tax rate on dividend distributions to ...
National budget 2018 - Corporate taxation, VAT and personal taxation
The national budget for 2018 was presented on 12 October 2017. This article provides an overview of the main proposals regarding corporate ...
VAT registration obligation in Norway for foreign suppliers?
Goods crossing the Norwegian border are subject to import VAT. Depending on the nature of the goods customs and excise duties may also ...
Valuable tax and VAT information in more than 150 countries
Worldwide Tax Summaries - Corporate Taxes 2017/2018 provides a practical and detailed overview of tax and VAT in more than 150 countries. ...