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Norway


  • 3-August-2021

    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.

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  • 3-December-2020

    English, PDF, 369kb

    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%.

  • 22-October-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Norway (Stage 2) - 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 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Norway.
  • 22-October-2020

    English

    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.

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  • 15-October-2019

    English, PDF, 1,125kb

    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.

  • 17-July-2019

    English

    Norway deposits its instrument of ratification for the Multilateral BEPS Convention

    On 17 July, Norway deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Norway, the MLI will enter into force on 1 November 2019.

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  • 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.

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  • 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

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  • 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.
  • 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.

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