Search

Prop. 1 LS (2023–2024) - Taxes 2024

Prop. 1 LS (2023–2024) Proposition to the Storting (Bill and Draft Resolution) For the 2024 Budget Year

Norway will implement new rules for taxation of large multinational enterprises

Today the Government put forward a Bill to the Norwegian parliament to implement internationally agreed rules on global minimum tax. This will deter profit shifting and ensure large business groups pay at least 15 per cent tax on their profits. The

Key Figures 2008: Overview and rates of direct and indirect taxes

Key figures for the Norwegian economy, main figures of the Fiscal Budget and rates of direct and indirect taxes.

Complaints against Norway relating to reporting obligations when contracts are given to non-resident contractors

The Norwegian Tax Assessment Act (TAA) § 5-6 and Regulation on Third Party Reporting Obligation ("Third Party Regulation") § 5-6-1- to § 5-6-6.

Consultation on a proposal for amendments to the Norwegian VAT Act regarding cross-border trade of services from businesses to consumers

The Norwegian Ministry of Finance hereby presents a proposal for amendments to the Norwegian VAT Act regarding cross-border sales of services from businesses to consumers (B2C). It is proposed that all purchases of remotely deliverable services from

NOU 2014: 13 - Capital Taxation in an International Economy

Official Norwegian Report (NOU) 2014:13 Chapter 1

NOU 2017: 4 - Sharing Economy

– Opportunities and challenges

The Solberg Government appointed the Sharing Economy Committee by Royal Decree on 4 March 2016. Professor Tommy Staahl Gabrielsen (University of Bergen) chaired the Committee. In its mandate, the Committee was asked to evaluate opportunities and

Key Figures 2014: Overview and rates of direct and indirect taxes

Key figures for the Norwegian economy, main figures of the Fiscal Budget and rates of direct and indirect taxes.

Profits from shipping (S), airtransport (AT), and ground transportation (GT)

Country Status Signed Scope Argentina 0* 09.11.48 S & A Greece 1 15.08.31 S Greece 1 25.05.55 A Hong Kong, China 1 02.06.00 In force 01.01.97 A Hong Kong, China 1 16.10.03 In force 01.01.05 S Iran 1 21.11.69 A Yugoslavia 1 20.06.66 S & A China 1

Multilateral Convention to implement BEPS Measures (MLI)

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.

Notification - CO2 tax - exemption for undertakings covered by the ETS

Notification - CO2 tax - exemption for undertakings covered by the ETS

Carbon Border Adjustment Mechanism – Preliminary Norwegian Positions

High ambitions, collective effort and urgent action are needed to speed up the transition to a sustainable, resilient, climate neutral and environmentally friendly future.

Carbon Border Adjustment Mechanism – Norwegian Positions

Norway and the EU have a strong relationship, sharing common fundamental values and a common regulatory framework through the European Economic Area (EEA). We are partners and cooperate to fulfil common climate targets.

Additional information concerning the tax on chocolate and sugar products

Prop. 1 LS (2024–2025) - Taxes 2025 For the 2025 Budget Year

Chapter 1 and 2

Terminated general tax conventions between Norway and other states

Terminated general tax conventions for the avoidance of double taxation and the prevention of fiscal evasion, and other international agreements regarding tax matters.

Treaty withholding tax rates on dividends from Norway

Country Ordinary rates Parent/ subsidiary Parent/subsidiary rate requirements Without tax treaty 25 25 Albania 15 5 25% capital participation Argentina 15 10 25% capital participation Azerbaijan 15 10 30% capital participation and investment of at

Guide for the mutual agreement procedure pursuant to tax treaties (MAP)

Guidance for mutual agreement procedure pursuant to tax treaties (MAP)

Exchange of Information and other Agreements Regarding Muteral Administrative Assistance

The list below contains an overview of Agreements on Exchange of Information in Tax Matters Norway has entered into. In addition to the agreements listed below, all of the Double Tax Treaties Norway has entered into with other countries contain

The Petroleum Taxation Act

Act of 13 June 1975 No. 35 relating to the Taxation of Subsea Petroleum Deposits, etc. (the Petroleum Taxation Act). Last amended by Act of 21 June 2013 No. 66.