The EFTA Court issued a judgment on 1 June 2022 concerning whether Norway's limited interest deduction rules and group contribution rules violate the freedom of establishment. In the fiscal years concerned, 2014 and 2015, Norway's limited interest deduction rules provided that if net interest expenses exceed NOK 5 million, interest paid to a related party that exceeds 30% of EBITDA was not deductible from taxable income. This generally applies to all companies, irrespective of their tax residence. Under the group contribution rules, the interest deduction rules may be largely neutralized or reduced. However, the group contribution rules are limited to...