Executive summaryOn 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 payments to related parties, regardless of whether they are resident in a low-tax jurisdiction.The proposed tax rate is 15% on the gross amount. An optional net taxation regime is included for companies that are tax resident within the European Economic...