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Norwegian Government proposes introduction of withholding tax on interest and royalties paid to nonresident related parties — Orbitax

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Norwegian Government proposes introduction of withholding tax on interest and royalties paid to nonresident related parties

|Tax Alerts, Legislation & Policy, Na ...|Norway
Norway

Executive summary

On 27 February 2020, the Norwegian Ministry of Finance (the Ministry) issued a public consultation paper regarding the introduction of withholding tax (WHT) on interest, royalty and certain lease payments to related parties.

For interest, the WHT will apply only for payments to related parties that are tax resident in a low-tax jurisdiction. For royalty, WHT will apply to all payme…

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