Norway: Impact of withholding tax decision for US regulated investment companies Daniel Herde of Deloitte Norway explains the potential implications a new decision from the Norwegian Tax Appeal Board for withholding tax on dividends to US regulated investment companies in Norway. By Daniel Herde May 06 2021
Norwegian parliament ends GAAR discussion regarding pre-transaction reorganisations Daniel Herde and Oscar Brown of Deloitte present the status of the newly codified general anti-avoidance rule (GAAR) and its applicability on reorganisations in connection with a transaction. By Daniel Herde & Oscar Brown August 26 2020
Norway: Norway seeks new statutory general anti-avoidance rule In Norway, the GAAR is non-statutory, and the rule has been largely developed by the Supreme Court. By Daniel Herde & Inger Camilla Gjeruldsen May 28 2019
Norway: Norway’s 2019 budget sees corporate income tax dip Norway's Parliament passed legislative changes for the 2019 budget on December 20 2018, seeing notable changes to inbound investments, particularly a reduced corporate income tax (CIT) rate and stricter interest... By Daniel Herde & Emilie Aslaksen January 28 2019
Norway: New proposal for a statutory GAAR in Norway The evaluation of the GAAR is following up on one of the recommendations put forward by the Scheel tax commission. By Daniel Herde & Inger Camilla Gjeruldsen March 30 2016
Norway: Foreign rig owner wins Norway Supreme Court case concerning limited tax liability The Supreme Court in Odfjell Rig (case Rt-2015-1360) concluded that the limited activities carried out onshore were not sufficient to create the taxable nexus to Norway that would be necessary... By Daniel Herde & Trond Eivind Johnsen March 09 2016
