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Corporate tax
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 ...
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 ...
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 keeping ...
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 ...
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 ...
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 ...
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. ...