Norvège

Fiches pays en matière de prix de transfert

Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

Revenue Statistics: Key findings for Norway

The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Norway increased by 0.4 percentage points from 39.6% in 2018 to 39.9% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

Making tax dispute resolution more effective: New peer review assessments for Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain

Despite the significant disruption caused by the COVID-19 pandemic and the necessity to hold all meetings virtually, work has continued with the release today of the stage 2 peer review monitoring reports for Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain.

Making Dispute Resolution More Effective - MAP Peer Review Report, Norway (Stage 2) - Inclusive Framework on BEPS: Action 14

Taxing Energy Use: Key findings for Norway

This country note explains how Norway taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

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.

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

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

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.

Le Forum mondial publie, pour 10 juridictions, les résultats de son second cycle de notation de la conformité à la norme de transparence fiscale

Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (« le Forum mondial ») a publié ce jour les 10 premières notations attribuées dans le cadre de sa nouvelle procédure étendue d’examen par les pairs visant à évaluer la conformité des juridictions à la norme internationale d’échange de renseignements sur demande (norme EOIR) par les administrations fiscales.