Norway: Proposal on widening Norway’s taxation right on the continental shelf Margrethe Tranøy Hovde and Henna Maria Råd Valderhaug of Deloitte Norway explain proposed new rules for a wider taxation right for Norway on the continental shelf. By Henna Maria Råd Valderhaug & Margrethe Tranøy Hovde March 23 2022
Statements clarify taxation of employee share schemes in Norway Linda K Rollefsen and Lene Bergersen of Deloitte Norway explain two recent interpretative statements from the Norwegian Directorate of Taxes and discuss how they will affect the taxation of employee... By Lene Bergersen & Linda Kristin Rollefsen February 18 2022
Norway proposes new limited access to cross-border group contributions within the EEA Heidi K Skovdahl and Inger Camilla U Gjeruldsen of Deloitte Norway explain the proposal for a new rule on cross-border group contributions, codifying the principles from EU/EEA law regarding ‘final... By Inger Camilla Gjeruldsen & Heidi Kolstad Skovdahl December 07 2021
Changes ahead for cross-border mergers, demergers and share exchanges in Norway Rebecca Hammer of Deloitte explains why the proposed changes to the Norwegian Tax Act will facilitate more efficient international reorganisations of businesses where Norwegian shareholders, branches or companies are involved. By Rebecca Hammer November 17 2021
Norway: Assessing the 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
