Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Norway

Recent developments relating to MAP in Norway prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• The tax treaties with Sierra Leone, Barbados, Curaçao, Jamaica and Trinidad and Tobago were terminated by Royal Decree on 9 June 2023. Diplomatic notes have been sent to all these jurisdictions and the terminations will take effect on 1 January 2024.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

22 October 2020 - https://doi.org/10.1787/48127451-en

Tax treaty network of Norway

• 87 treaties, applicable to 95 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Norway's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
59	No information	No information

Source: OECD

Norway's MAP programme

Organisation of competent authority function

• 15 persons

• contact persons for MAP requests:

  • for attribution / allocation cases: The Norwegian Tax Administration, Large Business, Section MAP/APA P.O. Box 9200 Grønland | NO - 0134 Oslo

  • for attribution / allocation cases for taxpayers subject to the Norwegian Special Tax on Petroleum Income: Ministry of Finance, Tax Law Department P.O. Box 8008 Dep | NO – 0030 OSLO Tel: [phone] / Email: [e-mail]

  • for other cases: either Ministry of Finance, Tax Law Department P.O. Box 8008 Dep. | NO – 0030 OSLO Tel: [phone] / Email: [e-mail] or Directorate of Taxes, Legal Department P.O. Box 9200 Grønland | NO – 0134 OSLO Tel.: [phone] when calling from Norway. ([phone] when calling from abroad.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Guide for the mutual agreement procedure pursuant to tax treaties (MAP), 20 February 2019	https://www.regjeringen.no/contentassets/a91a5dd41bde46c88ed4dfc2bf724252/guide_for_the_mutual_agreementprocedure.pdf (Sections 3 and 4 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	20 February 2019	https://www.oecd.org/tax/dispute/norway-dispute-resolution-profile.pdf

Overview of Norway's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-norway.pdf for details with respect to Norway's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Norway's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Norway’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	28	8	26	10
Other cases	45	26	23	48
Total	73	34	49	58

Source: OECD

Table 4. Norway’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	26	20.19	26	20.19
Other cases	1	85.25	22	11.97	23	15.15
All cases	1	85.25	48	16.42	49	17.83

Source: OECD