Assessing Norway’s interest deduction limitation rule with EU/EEA law Sandra Solbrekke and Lene Bergersen of Deloitte Norway consider whether the Norwegian interest deduction limitation rule is in breach of EEA/EU law, a question currently being assessed by the EFTA... By Lene Bergersen & Sandra Solbrekke October 14 2021
Norway: Supreme Court judgment on the interpretation of the ‘offshore’ clause and the t... Anette Fjeld and Lene Bergersen of Deloitte Norway explain the Norwegian Supreme Court judgment in the case between six sea workers and Poseidon Personnel Services SA on one side and... By Anette Fjeld & Lene Bergersen September 03 2021
An insight into Norwegian Tax Appeal Board rulings Adrian Dobloug Høidahl of Deloitte Norway focuses on selected rulings from the Norwegian Tax Appeal Board from 2020. By Adrian Dobloug Høidahl July 05 2021
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
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
