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.
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 for tax to apply to the income deriving from a bareboat charter.