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Corporate tax
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 ...
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 - 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 ...
Watch our video on the European Commission's recent State aid decision
Further to the recent announcement of the European Commission’s decision in the Apple case, our PwC State Aid Working Group has released a ...
EC final decision on State aid granted to Apple in Ireland
Please read our Newsalert on the recent press release in which the European Commission announced the adoption of its final decision in the ...
Large businesses in the UK: publish your tax strategy
On 24 June 2016 HMRC published an overview guide for large businesses (with a turnover above £200 million or balance sheet over £2 ...
IRS publish final regulations on confidential Country-by-Country Reporting
On June 30 2016, the Internal Revenue Service published a document containing final regulations that require annual country-by-country ...
ECOFIN agrees EU-wide rules in Anti-Tax Avoidance Directive
Political agreement on the Anti-Tax Avoidance Directive (ATAD) was reached by the EU Member States in the Council of the EU, meeting ...
OECD Council approves incorporation of BEPS amendments into the Transfer Pricing Guidelines
On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines as set out in the 2015 BEPS Report on Actions ...
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