The Norwegian tax administration has published an interpretation statement regarding new documentation rules in order to benefit from a reduced withholding tax rate on dividends paid by companies whose share are not registered with the VPS central securities depository in Norway. The interpretation statement clarifies that in such case, shareholders may benefit from a reduced withholding tax rate if they supply statutory documentation verifying their tax status directly to the company paying the dividends. Further, a reduced withholding tax rate may be applied without the submission of documentation, provided that the company already has the required information to determine the...