Price level indexes and intra-group service charges

March 31 2012

When allocating corporate costs for intra-group services, the Norwegian Tax Authorities has in recent years been claiming that allocations based on opex/capex must be adjusted for local price- and cost levels by applying a price level indicator (PLI). Jan Jansen and Joachim Bjerke of BA-HR explain what this means for the Norwegian energy sector.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

Ryan continues European expansion with Svalner Atlas buyout

The deal, reportedly worth $400m, will add Svalner Atlas’s 50-partner Nordic and Benelux presence to Ryan’s rapidly growing global footprint

Sam Sholli, June 01 2026

Direct Tax

Winston Taylor merger closes to form £1.23bn transatlantic firm

The combined firm, which comprises over 1,400 lawyers, will boast robust tax practices in both the UK and US

Sukanya Sarkar, June 01 2026

Direct Tax

ITR’s Italy report: advisers jostling for position in ‘distinctly pluralistic’ market

Cascading tax reform, bullish foreign investment and vigorous TP audits have made Italy’s tax advisory market dynamic and stiffly competitive

Sam Sholli, June 01 2026

Direct Tax

A taxing week: Tax firms can’t afford to ignore increased private client demand

As ITR data reveals that 2025 saw more than double the amount of private client hires than 2024, it seems firms are jostling for position

Sam Sholli, May 29 2026

Direct Tax

This week in tax: Amazon’s UK tax bill tops £1bn

The US multinational paid 20% more tax in 2025 than 2024, it said; in other news, more than 25,000 HMRC staff have been upskilled on AI

Tom Baker, May 29 2026

Direct Tax

Pillar two presenting ‘culture change’ challenges in Asia-Pacific: KPMG policy leaders

Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard

Sam Sholli, May 28 2026

Direct Tax

The future of tax incentives in the GCC after pillar two

Hany Elnaggar examines how the OECD’s global minimum tax is reshaping the GCC’s investment incentive landscape, shifting the region from rate-based competition toward substance-driven economic positioning

Hany Elnaggar, May 27 2026

Direct Tax

Charles Russell Speechlys adds five-strong private client team in Asia

The acquisition of a two-partner practice from Stephenson Harwood means that Charles Russell Speechlys has the largest private client team in Asia, the firm claimed

Sam Sholli, May 26 2026

Direct Tax

EY US bans overseas working on personal time due to tax risks

Complex and constantly shifting rules on global mobility mean ‘the risk is too great’ for staff to work abroad on personal time, EY’s Maureen Flood tells ITR

Sam Sholli, May 25 2026

Direct Tax

Audit And Fraud Investigation. Auditor Using Magnifying Glass

A taxing week: Waiving pillar two filing penalties a welcome yet sobering move

While it’s great that the OECD is alive to multinationals’ fears of being caught in a compliance trap, the ‘common understanding’ illustrates a worrying lack of readiness

Tom Baker, May 22 2026