Norway has amended reporting requirements in relation to payments for intellectual property rights through Regulation No. 562 of 13 April 2018. The Regulation provides that the payment of a fee or other remuneration to the originator of intellectual property must be electronically reported by 20 January following the relevant tax period. This applies in particular for payments for copyright use. However, a general exemption from the requirement is provided if the payment is not deductible directly or through depreciation, although this exemption does not apply for tax-free companies, associations and institutions, public and municipal authorities, and housing companies.
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