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:

Request Access or Login

Topics

Feature Sponsored ITR Magazine April 2012

more across site & shared bottom lb ros

More from across our site

Direct Tax

What the UK Supreme Court’s BlueCrest decision means for LLPs

A landmark ruling on LLP taxation has clarified who truly holds ‘significant influence’ and which partnership structures are most likely to withstand HMRC scrutiny

Nick Fagge, August 27 2026

Direct Tax

Ex-ATO boss accused of dodging tax while at KPMG

Chris Jordan promoted tax schemes to clients and received illicit payments, it has also been alleged

Sam Sholli, August 26 2026

Direct Tax

Why HMRC's £1.7bn compliance push misunderstands the UK tax gap

Solving the UK's fiscal deficit requires an ‘ease of doing taxes’ framework driven by tax-as-code – not thousands of additional auditors

Nitin Agarwal, August 25 2026

Direct Tax

KPMG Australia shields tax team as nearly 400 roles axed

Despite the ongoing audit controversy, the firm’s tax and legal division saw revenue growth of 10.9%

Sam Sholli, August 24 2026

Direct Tax

Beyond the headlines: UN tax convention on track despite OECD countries’ heel-dragging

Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation

Alex Cobham, August 24 2026

Direct Tax

KPMG Australia tax team survives job cuts amid audit scandal: report

Around 450 client-facing roles are due to be axed next week, it has been reported

Sam Sholli, August 21 2026

Direct Tax

A taxing week: Expect no pillar two favours from a Democratic administration

The OECD may be making a mistake if a 2029 review is intended to outlast Trump in the hope of more favourable treatment from the US Democrats

Sam Sholli, August 21 2026

Transfer Pricing

Indian advisory firm Nexdigm strikes partnership with AI-enabled TP platform

Nexdigm has invested in Singapore-based infer360, a TP intelligence product designed by ex-PwC partners

Tom Baker, August 21 2026

Awards

ITR Americas Tax Awards 2026: shortlist announced

ITR is delighted to reveal all the shortlisted nominees for the 2026 Americas Tax Awards

John Harrison, August 20 2026

Indirect Tax

The hidden compliance risk in Brazil's VAT enforcement delay

Despite initial hopes that the reporting obligation had been suspended, compliance challenges brought by Brazil’s indirect tax reform are very much a reality

Sam Sholli, August 20 2026