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Norway Tax News

Government announces tax plans for 2014 – details

27 June 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013
Protocol to treaty between Netherlands and Norway – details

27 June 2013
Tax exempt change of foreign corporation registered in Norway to a company limited by shares enacted

27 June 2013
Protocol to treaty between Austria and Norway enters into force

24 June 2013
Public consultation on bill introducing limitations on deductibility of interest expenses between related parties

24 June 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013
Protocol to treaty between Norway and Poland enters into force

24 June 2013
Protocol to treaty between Netherlands and Norway signed

24 June 2013
Withholding tax under EU Savings Directive to be abolished

24 June 2013
Protocol to treaty between Norway and Poland enters into force

24 June 2013
Treaty between Norway and Portugal enters into force

6 May 2013
Treaty between Norway and United Kingdom signed

6 May 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013
Heavy restrictions on capital movements enter into force

6 May 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013
Treaty between Norway and Portugal – clarification re current status

4 May 2013
Treaty between Malta and Norway enters into force

4 May 2013
Treaty between US and Norway – IRS releases competent authority agreement regarding fiscally transparent entities

4 May 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013
Protocol to treaty between Jamaica and Norway signed

10 February 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013
Budget for 2013 – details

2 December 2012
Treaty between Malta and Norway – Details

3 September 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012
Protocol to treaty between South Africa and Norway signed

3 September 2012
Protocol to treaty between Poland and Norway – details

3 September 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012
Treaty between Norway and Portugal enters into force

29 July 2012
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