The Norwegian government's Revised Budget for 2018 was approved by parliament on 15 June 2018. Tax-related aspects of the Revised Budget include: Improved rules and guidance for the valuation and calculation of benefits-in-kind, which are simplified overall; Simplified documentation requirements in respect of applying reduced withholding tax rates for non-resident shareholders (requirements pending); The introduction of an optional simplified tax regime for temporary foreign employees working in Norway from 2019 that includes a flat 25% tax rate on gross income with no deductions; An expansion of the VAT exemption for electronic newspapers, subject to EFTA Surveillance Authority approval; A reduction...