Norway: Amendments to R&D incentive scheme includes compliance changes Mette Lundal and Ragnhild Johannessen of Deloitte Norway explain the implications of the key amendments made to the Norwegian tax credit scheme for research and development (R&D) expenses. By Mette Lundal & Ragnhild Johannessen October 14 2020
Evaluating Norway’s financial support programme for impacted businesses Wensing Li and Heidi Skovdahl of Deloitte explain how businesses have responded to the Norwegian government’s financial support programme to mitigate the economic disruption of COVID-19. By Wensing Li & Heidi Kolstad Skovdahl September 29 2020
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 rules on the exercise of discretionary assessments in TP cases Emilie Aslaksen and Oscar Brown of Deloitte present the key takeaways from a recent Supreme Court judgment on the Norwegian tax authority’s exercise of discretion. By Emilie Aslaksen & Oscar Brown July 28 2020
Norway proposes to introduce 15% withholding tax on interests and royalties Tom Skogly and Oscar Brown of Deloitte Norway discuss how the introduction of the proposed legislation will impact royalties, interest payments and transfer pricing. By Oscar Brown & Tom Skogly June 30 2020
Norway implements financial support programme for COVID-19 impacted businesses Trond Eivind Johnsen and Wensing Li of Deloitte Norway discuss how the Norwegian government has moved to support businesses affected by the coronavirus outbreak through a novel scheme. By Trond Eivind Johnsen & Wensing Li May 06 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
