The Norwegian government has published new English-language guidance for mutual agreement procedures under its tax treaties. The guidance covers: General information about mutual agreement procedures (MAP); Access to MAP; Where shall a taxpayer submit a MAP application; Content of a MAP application; Time limit for requesting a MAP; Initiating a MAP; The taxpayer’s role in the MAP process; Arbitration in MAP cases; Conclusion of a MAP agreement and implementation of the solution; The interaction between MAP and administrative appeals and lawsuits; and Recurrent issues and Advance Pricing Agreements. Click the following link for the Guide for mutual agreement procedure pursuant...