Norway


  • 17-September-2018

    English, PDF, 128kb

    Effective carbon rates: Key findings for Norway

    This country note for Norway provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

    Related Documents
  • 10-September-2018

    English

    OECD and Norway agree new partnership to help developing countries address taxation challenges

    The Organisation for Economic Co-operation and Development (OECD) and Norway agreed today to gear up efforts to help developing countries address their domestic resource mobilisation challenges in order to finance the Sustainable Development Goals.

    Related Documents
  • 6-September-2018

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 26-April-2018

    English, PDF, 505kb

    Taxing Wages: Key findings for Norway

    Norway had the 21st highest tax wedge among the 35 OECD member countries in 2017. The country occupied the same position in 2016. The average single worker in Norway faced a tax wedge of 35.9% in 2017 compared with the OECD average of 35.9%.

  • 12-April-2018

    English, PDF, 264kb

    Taxation Household Savings: Key findings for Norway

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

    Related Documents
  • 12-March-2018

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Norway (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.
     
    The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Norway.
  • 14-February-2018

    English, PDF, 595kb

    Taxing Energy Use 2018: Key findings for Norway

    This note describes the taxation of energy use in Norway. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).

  • 23-November-2017

    English, PDF, 394kb

    Revenue Statistics: Key findings for Norway

    The tax-to-GDP ratio in Norway decreased by 0.3 percentage points, from 38.3% in 2015 to 38.0% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.

    Related Documents
  • 29-September-2017

    English

    Leading tax administrations focused on effective delivery of the OECD/G20 BEPS outcomes, automatic exchange of information and tax certainty and collaborate on taxing users of the sharing economy

    The Forum on Tax Administration (FTA) is the leading international body concerned with tax administration. The FTA, which brings together Tax Commissioners from 50 advanced and emerging tax administrations (including OECD and G20 countries), held its Plenary meeting in Oslo on 27-29 September.

    Related Documents
  • 21-August-2017

    English

    Global Forum releases second round of compliance ratings on tax transparency for 10 jurisdictions

    The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today the first 10 outcomes of a new and enhanced peer review process aimed at assessing compliance with international standards for the exchange of information on request between tax authorities.

    Related Documents
  • 1 | 2 | 3 | 4 > >>