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Norway's Tax Blog – tax, VAT and legal matters

Norway's Tax Blog – tax, VAT and legal matters

Digital Taxation - Webcast

By Ståle Wangen , 07-Jun-2019 16:43:08

We are pleased to invite you to our next webcast focusing on recent developments in international taxation arising as a response to the digitalization of the economy. 

Wednesday, 19 June 2019, 15:00 – 16:00 CEST

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Areas of interest: Corporate tax

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Revised National budget 2019 – Corporate taxation, VAT and personal taxation

By Jennifer Wong og Michael Anderson , 14-May-2019 13:30:19

The Revised National Budget was presented today at 1045 am, and provides few surprises.

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Areas of interest: VAT, Personal and payroll tax, Corporate tax

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US Tax Reform - Webcast

By Ståle Wangen , 26-Mar-2019 10:58:42

We are pleased to invite you to the next episode of our US Tax Reform Regulation Release Update Webcast Series Episode Two Transactional Issues and GILTI

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Areas of interest: Corporate tax

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UK and Swiss Tax Reform - Webcast

By Ståle Wangen , 06-Mar-2019 16:06:59

We are pleased to invite you to the next episode of our Anti-Tax Avoidance Directive Webcast Series, Episode 3: UK and Swiss Tax Reform, Wednesday, 13 March 2019, 15:00 – 16:00 CET.

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Areas of interest: Corporate tax

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Changes to the Norwegian interest deduction limitation rules

By Steinar Hareide , 24-Oct-2018 14:12:05

Published on 8 October 2018, the 2019 National Budget proposes to amend the Norwegian interest deduction limitation rules. The amended rules apply to companies part of a consolidated group, and limit interest deductions on bank loans, bonds and other debt to unrelated parties. The threshold amount, which determines whether the rules apply, is increased to MNOK 25. Where the threshold amount is exceeded, deductions are limited to 25 % of taxable EBITDA. Further, an equity escape clause is introduced, granting full deductions for interests if the taxpayer is able to demonstrate that the equity ratio in the Norwegian part of the company or the Norwegian part of the group is about the same as in the group as a whole. Companies subjected to the new rules are recommended to identify how the new rules may affect them and whether measures should be taken.

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Areas of interest: Corporate tax

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National Budget 2019 - Corporate taxation, VAT and personal taxation

By Jennifer Wong og Camilla Fingarsen , 08-Oct-2018 15:25:01

The national budget for 2019 was presented on 8 October 2018. This article provides an overview of the main proposals regarding corporate taxation, VAT and personal taxation.

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Areas of interest: VAT, Corporate tax, personal taxation

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Worldwide tax summaries 2018/2019 - just published!

By Kristine Veiteberg Braaten , 02-Oct-2018 10:10:44

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Our worldwide tax summaries for 2018/2019 recently got published!

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Areas of interest: Corporate tax

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Revised National budget 2018 – Corporate taxation, VAT and personal taxation

By Camilla Fingarsen , 15-May-2018 15:33:50

The Revised National Budget was presented today at 1045 am, and provides few surprises. The main message is that the government is keeping a steady course after the tax settlement.

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Areas of interest: VAT, Corporate tax, personal taxation

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Does Country-by-Country Reporting notification apply to branches?

By Eivind Faafeng Falck-Ytter , 26-Feb-2018 14:10:57


Yes and No.

Country-by-Country Reporting (“CbCR”) notification requirements in Norway exclusively apply to tax residents, cf. Tax Administration Act (TAA) section 8-12 third paragraph. As branches of foreign enterprises are not tax residents, branches are not obliged to make Country-by-Country Reporting notification in Norway.

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Areas of interest: Corporate tax

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Tax treaties need a safety valve

By Øystein Andal , 06-Feb-2018 08:59:33

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Transfer Pricing is a hotter topic than ever before. Norwegian Tax Authorities scrutinize intra-group transactions, and often claim that the taxpayer has applied incorrect transfer prices. Income taxable to Norway is increased accordingly.

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Areas of interest: Corporate tax

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