The Norwegian tax administration has published general English-language guidance for the submission of Country-by-Country (CbC) reports (RF-1352) via the Altinn online service. Norway's primary CbC reporting requirements apply for fiscal years beginning on or after 1 January 2016 for MNE groups meeting an NOK 6.5 billion consolidated group revenue threshold in the previous year. For secondary local filing by non-parent constituent entities, the requirements apply from 2017.
Submission via the Altinn service opened on 15 November, with the first CbC reports due by 31 December 2017 in XML format for reporting fiscal years ending 31 December 2016. Additional Norwegian-language guidance on submission is also available.
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