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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 ...
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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. ...
New advisory opinion from the EFTA Court opens the door for cross border group contributions with tax effect
The EFTA Court has stated in a new advisory opinion as of 13th September 2017 that it may be a violation of the Freedom of Establishment in ...
The Multilateral instrument for implementation of BEPS measures is signed
The BEPS project shows progress: the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) was signed by ...
Country-by-Country notification in Norway
Country-by-Country Reporting is implemented in Norway with effect from FY16. Deadline for submitting the FY16 report is December 31, 2017. ...
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 ...
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 ...
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 ...