Latest articles
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 company ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...