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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 ...

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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 ...

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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. ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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