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Norway Tax News

Norway National Budget 2019 Presented
Oct 11, 2018
World Customs Organization Publishes Updated Guide to Customs Valuation and Transfer Pricing
Sep 11, 2018
Protocol to Nordic Tax Treaty Signed Including BEPS-Related Amendments
Sep 04, 2018
EU Approves VAT Agreement with Norway
Aug 06, 2018
Protocol to Tax Treaty between Brazil and Norway has Entered into Force
Jul 19, 2018
Finland to Sign Amending Protocol to Nordic Tax Treaty
Jul 19, 2018
Norway Late Payment Interest Rate Maintained at 8.5% for July to December 2018
Jul 03, 2018
Norway Revised Budget for 2018 Approved by Parliament
Jun 28, 2018
Brazilian Senate Approves Pending Protocol to Tax Treaty with Norway
Jun 01, 2018
Danish Tax Board Holds Nature of Employee's Activities and Not the Authority to Conclude Contracts is Decisive Factor in Existence of a PE
May 25, 2018
Norway Issues Revised Budget for 2018
May 23, 2018
Tax Treaty between Belgium and Norway has Entered into Force
May 11, 2018
Norway Amends Reporting Requirements for Payments for Intellectual Property Rights
Apr 26, 2018
OECD Publishes New Transfer Pricing Profiles for 14 Countries
Apr 10, 2018
OECD Releases Third Batch of MAP Peer Review Results
Mar 13, 2018
Norway Publishes New Guidance on MAP
Feb 09, 2018
EU Signs VAT Agreement with Norway
Feb 08, 2018
Norway's Position on Taxing Digital Companies
Jan 22, 2018
Norway Extends Tonnage Tax System to 2027
Jan 05, 2018
Norway Delays New Documentation Requirements for Reduced Withholding Tax on Dividends to 2019
Jan 04, 2018
Norway Publishes Tax Rate Changes for 2018
Dec 29, 2017
Norway Publishes English Guidance on Submission of CbC Reports
Nov 29, 2017
Norway Clarifies New Documentation Requirements for Reduced Withholding Tax on Dividends
Nov 17, 2017
Tax Treaty between Norway and Zambia has Entered into Force
Nov 02, 2017
Norway National Budget 2018 Presented
Oct 17, 2017
Brazil Approves Pending Protocol to Tax Treaty with Norway
Oct 12, 2017
China and Norway to Renegotiate Tax Treaty
Oct 02, 2017
Norway and Panama Sign Competent Authority Agreement for Exchange of Financial Account Information
Sep 27, 2017
Malaysia Negotiating Tax Treaties with Fifteen Countries
Sep 01, 2017
OECD Publishes Compliance Ratings on Beneficial Ownership Transparency for 10 Jurisdictions under New Peer Review Process
Aug 23, 2017
Norway Requires Non-Resident to File Returns Regardless of Taxable Revenue
Jul 26, 2017
Overview of Norwegian Tax and Other Changes from July
Jul 13, 2017
China and Norway to Negotiate Tax Treaty Update
Jul 12, 2017
OECD Publishes Norway's Provisional List of Reservations and Notifications for BEPS MLI
Jul 07, 2017
Zambia Ratifies Pending Tax Treaty with Norway
Jul 05, 2017
EFTA Approves Temporary Extension of Norwegian Tonnage Tax System
Jun 26, 2017
Norway Negotiating Tax Treaties with France and Kuwait and Treaty Protocols with Belgium, Germany, and Switzerland
Jun 22, 2017
OECD Invites Comments for Third Batch of MAP Peer Reviews
Jun 12, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Norway Daily Penalty for Late Return Filing
May 30, 2017
CbC Exchange Agreement between Norway and U.S. Signed
May 24, 2017
Norway's Proposed Investment Incentive for Start-ups
May 23, 2017
Luxembourg and Norway to Amend Tax Treaty
May 23, 2017
Norway Issues Revised Budget for 2017
May 16, 2017
Norway Holds Irish Holding Company Board Meetings and EEA Branches Satisfy Substance Requirement for Dividend Exemption
May 10, 2017
Norway Consulting on Interest Restriction Amendments
May 08, 2017
Norway Consulting on New Corporate Residency Provisions
Mar 22, 2017
TIEA between Norway and the U.A.E. has Entered into Force
Feb 24, 2017
Norway Negotiating Tax Instruments with 11 Countries
Feb 23, 2017
Singapore Agreements for Exchange of Financial Account Information Enter into Force with Nine Countries
Feb 02, 2017
Norwegian Report on Taxation of the Sharing Economy
Jan 27, 2017
Swiss Agreements for Automatic Exchange of Financial Account Information in Force with Nine Jurisdictions and the EU
Jan 27, 2017
Protocol to the Tax Treaty between Norway and Switzerland has Entered into Force
Dec 28, 2016
Norway Tax Rule Changes for 2017
Dec 23, 2016
Legislators Urge Public CbC Reporting at Tax Transparency Summit
Dec 13, 2016
Norwegian Parliament Approves CbC Reporting Requirements
Dec 07, 2016
Norway Approves Tax Instruments with Switzerland, the U.A.E., and Zambia
Nov 21, 2016
Belgium Approves Pending Tax Instruments with the Cayman Islands, Guernsey, Mexico, Norway, and Uzbekistan
Nov 17, 2016
Norway Updates List of Low Tax Jurisdictions for Tax Purposes
Nov 15, 2016
Singapore Signs Agreements for Automatic Exchange of Financial Account Information with Norway and South Africa
Oct 28, 2016
EFTA Surveillance Authority finds that Norway's Interest Deduction Rules Infringe Freedom of Establishment under EEA Agreement
Oct 27, 2016
Iran to Negotiate Tax Treaty with Norway
Oct 19, 2016
Norway Budget 2017 Includes Tax Rate Cuts and Introduction of Financial Activity Tax
Oct 07, 2016
Norway Commits to Exchange of Beneficial Ownership Information
Sep 27, 2016
Norway Approves New Tax Treaty with Zambia
Sep 14, 2016
Norway Considering Taxation of Financial Services
Sep 07, 2016
Norway Planning New Standard Chart of Accounts Requirement
Sep 06, 2016
Norwegian Government Approves Pending Protocol to Tax Treaty with Switzerland and TIEA with the U.A.E.
Sep 02, 2016
Swiss Federal Council Adopts Dispatch on Automatic Exchange of Tax Information with Eight States and Territories
Jul 08, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
TIEA between Botswana and Norway has Entered into Force
Jun 07, 2016
Tax Treaty between Norway and Romania has Entered into Force
Jun 06, 2016
Political Agreement Reached on Norwegian Tax Reform including a Corporate Tax Rate Cut and Implementation of BEPS Measures
Jun 01, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
Norway Finalizing Legislation for the Implementation of CbC Reporting
May 12, 2016
Norway Clarifies the Exemption for Dividends and Capital Gains from Investment Funds in EEA Countries
May 02, 2016
Norway Planning to Relax VAT Representative Requirements
Apr 27, 2016
Netherland and Norway Sign MoU on Automatic Exchange of Information in Tax Matters
Apr 27, 2016
Norway Committed to Reducing Corporate Tax and Wealth Tax
Apr 14, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Switzerland Signs Declarations on Automatic Exchange of Information with Guernsey, Iceland, the Isle of Man, Jersey and Norway
Jan 25, 2016
Update - New Tax Treaty between Norway and Zambia
Jan 14, 2016
Norway Launches Public Consultation on CbC Reporting Requirements
Jan 07, 2016
Norway 2016 Budget Measures Enacted
Jan 04, 2016
New Tax Treaty between Norway and Serbia has Entered into Force
Dec 23, 2015
New Tax Treaty between Norway and Zambia Signed
Dec 22, 2015
Protocol to the Tax Treaty between South Africa and Norway has Entered into Force
Dec 16, 2015
Hong Kong TIEAs with Denmark, the Faroe Islands, Iceland and Norway have Entered into Force
Dec 15, 2015
New Tax Treaty between Bulgaria and Norway has Entered into Force
Dec 02, 2015
Update - Tax Treaty between Norway and Serbia
Nov 25, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
TIEA between Norway and the U.A.E Signed
Nov 09, 2015
Norway Presents 2016 Budget including Income Tax Cuts
Oct 09, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Protocol to the Tax Treaty between Norway and Switzerland Signed
Sep 11, 2015
Bulgaria Approves Tax Treaty with Norway
Jul 20, 2015
Norway Launches Consultation on Exempting EEA Member State Residents from VAT Representative Requirement
Jul 03, 2015
TIEA between Brunei and Norway has Entered into Force
Jun 25, 2015
Tax Treaty between Norway and Serbia Signed
Jun 23, 2015
Norway Relaxes Reduced Withholding Rate Restrictions for Dividends Paid to Transparent Foreign Entities
Jun 16, 2015
Norway to Sign Protocol to the Tax Treaty with Switzerland
Jun 04, 2015
Norway to Sign New Tax Treaty with Serbia
Jun 03, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Update - Tax Treaty between Norway and Romania Signed
Jun 02, 2015
Tax Treaty between Norway and Romania Signed
Apr 30, 2015
Romania to Sign New Tax Treaties with Bulgaria and Norway
Apr 16, 2015
New Zealand Announces Tax Treaty and Protocol Negotiation Plans
Apr 09, 2015
Norway Issues Interpretation Notice Clarifying the Term Taxpayers for the Purpose of CFC Rules
Mar 11, 2015
Protocol to the Tax Treaty between Germany and Norway has Entered into Force
Feb 23, 2015
SSA between India and Norway has Entered into Force
Feb 03, 2015
Norway Enacts Budget Bill for 2015
Jan 02, 2015
Norwegian Tax Commission Proposes Tax Reform
Dec 03, 2014
Guatemala signs EFTA-Central America Free Trade Agreement
Nov 28, 2014
Norwegian Parliament Agrees on VAT Provisions of the 2015 Budget
Nov 26, 2014
FTA between EFTA and Bosnia and Herzegovina to Enter into Force
Nov 17, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Norway's 2015 Budget Includes Changes to Business Taxation, Individual Taxation and Indirect Taxes
Oct 10, 2014
Update - New Tax Treaty between Bulgaria and Norway Signed
Sep 24, 2014
Tax Treaty between Norway and Cyprus has Entered into Force
Sep 23, 2014
Norway Has Terminated Inheritance Tax Treaties With Switzerland and the U.S.
Sep 23, 2014
FTA between Colombia and the EFTA Members Stats of Norway and Iceland Enters into Force.
Sep 04, 2014
TIEA between Hong Kong and Norway Signed
Aug 25, 2014
Free Trade Agreement Between EFTA and GCC States has Entered into Force
Aug 22, 2014
FTA between EFTA and the SICA States of Costa Rica and Panama to Enter into Force
Aug 15, 2014
New Tax Treaty between Bulgaria and Norway Signed
Jul 23, 2014
New Tax Treaty between Norway and Serbia Under Negotiation
Jul 09, 2014
Norway has Terminated Nordic Inheritance and Gift Tax Treaty
Jul 03, 2014
Norway Ratifies Tax Treaty with Belgium
Jun 27, 2014
Norway Ratifies Tax Treaty with Cyprus
Jun 27, 2014
New Tax Treaty between Norway and Romania to be Negotiated
Jun 13, 2014
Update - New Tax Treaty between Belgium and Norway Signed
May 20, 2014
TIEA between Norway and Uruguay has Entered into Force
May 15, 2014
TIEA between Norway and Niue to Enter into Force
May 07, 2014
New Tax Treaty between Belgium and Norway Signed
Apr 29, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Protocol to treaty between Brazil and Norway signed
Mar 14, 2014
Treaty between Cyprus and Norway signed
Feb 01, 2014
Treaty between Belgium and Norway – Consequences of the introduction of a withholding tax in Norway on (public) pensions clarified
Jan 01, 2014
Protocol to treaty between Jamaica and Norway enters into force
Jan 01, 2014
Treaty between Norway and United Kingdom enters into force
Jan 01, 2014
Budget for 2014 enacted
Dec 31, 2013
Budget for 2014 – Amendments
Dec 25, 2013
Protocol to treaty between Netherlands and Norway enters into force
Dec 25, 2013
Budget for 2014 presented to parliament – details
Dec 02, 2013
Treaty between Malawi and Norway enters into force
Dec 02, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Protocol to treaty between Norway and Qatar signed
Dec 02, 2013
Protocol to treaty between Belgium and Norway enters into force
Nov 12, 2013
Protocol to treaty between Germany and Norway – details
Nov 12, 2013
Amendments to company legislation approved
Sep 16, 2013
Protocol to treaty between Germany and Norway signed
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Tax exempt change of foreign corporation registered in Norway to a company limited by shares enacted
Jun 27, 2013
Government announces tax plans for 2014 – details
Jun 27, 2013
Protocol to treaty between Netherlands and Norway – details
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Public consultation on bill introducing limitations on deductibility of interest expenses between related parties
Jun 24, 2013
Protocol to treaty between Austria and Norway enters into force
Jun 24, 2013
Protocol to treaty between Netherlands and Norway signed
Jun 24, 2013
Protocol to treaty between Norway and Poland enters into force
Jun 24, 2013
Protocol to treaty between Norway and Poland enters into force
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 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
May 06, 2013
Treaty between Norway and United Kingdom signed
May 06, 2013
Treaty between Norway and Portugal enters into force
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Treaty between Malta and Norway enters into force
May 04, 2013
Treaty between Norway and Portugal – clarification re current status
May 04, 2013
Treaty between US and Norway – IRS releases competent authority agreement regarding fiscally transparent entities
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Protocol to treaty between Jamaica and Norway signed
Feb 10, 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
Feb 09, 2013
Budget for 2013 – details
Dec 02, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Treaty between Malta and Norway – Details
Sep 03, 2012
Protocol to treaty between Poland and Norway – details
Sep 03, 2012
Protocol to treaty between South Africa and Norway signed
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Revised Budget for 2012 adopted by parliament
Jul 29, 2012
Protocol to treaty between Norway and Barbados enters into force
Jul 29, 2012
Treaty between Norway and Portugal enters into force
Jul 29, 2012
Revised Budget for 2012 presented
Jul 25, 2012
Treaty between India and Norway enters into force
Mar 04, 2012
Treaty between Norway and Turkey enters into force
Jul 27, 2011
Treaty between Norway and Portugal – details
Apr 27, 2011
Protocol to treaty between Switzerland and Norway enters into force
Feb 28, 2011
Treaty between Norway and Slovenia – details
Aug 23, 2010
Treaty between Norway and Poland enters into force
Jul 17, 2010
Treaty between Norway and Malawi – details
Mar 23, 2010
Treaty between Norway and Turkey – details
Mar 23, 2010
Treaty between Norway and Qatar enters into force
Mar 05, 2010
Treaty between Norway and Slovenia enters into force
Mar 05, 2010
Treaty between Norway and Qatar enters into force
Feb 19, 2010
Treaty between Norway and Slovenia enters into force
Feb 19, 2010
Treaty between Norway and Qatar – details
Dec 21, 2009
Protocol to treaty between Switzerland and Norway – details
Dec 21, 2009
Treaty between Norway and Poland – details
Nov 20, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Treaty between Switzerland and Norway initialed
Jul 16, 2009
Amendments to Budget for 2009 proposed
Jun 07, 2009
Treaty between Slovenia and Norway – signed and ratified
Jun 07, 2009
Four agreements between Bermuda and Norway signed
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Norway ratifies four agreements with Isle of Man
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
EFTA Court
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
Norwegian Supreme Court refuses appeal in transfer pricing case
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Treaty between Norway and Australia – erratum
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
National Budget for 2008 – details
Nov 04, 2007
Treaty between Australia and Norway enters into force
Nov 04, 2007
Treaty between Australia and Norway ratified
Oct 01, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Proposal to introduce transfer pricing reporting and documentation rules – details
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Proposed rules on documentation
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Treaty between India and Norway – withholding tax rates reduced
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
Amendments to domestic rules on avoiding double taxation (unilateral relief)
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Time limits for going to court for tax paid in error – reclaim of Norwegian dividend tax
Jan 15, 2007
Amendments to CFC rules
Dec 17, 2006
Helicopter is large enough to be a PE
Dec 17, 2006
Protocol to treaty between Norway and Austria enters into force
Dec 17, 2006
Budget for 2007 – details
Nov 12, 2006
Treaty between Norway and Australia
Nov 12, 2006
Treaty between Australia and Norway – details
Sep 12, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Protocol to treaty between Austria and Norway – details
May 14, 2006
Protocol between Norway and Austria signed
Mar 16, 2006
Details of the new Czech Republic-Norway income tax treaty, signed on 19 October 2004, have become available. The treaty entered into force on 9 September 2005 and will generally apply from 1 January 2006. From this date, the new treaty will generally replace the Norway-former Czechoslovakia income and capital tax treaty and protocol of 27 June 1979 in respect of relations between Norway and the Czech Republic. The treaty was concluded in the English language. The treaty generally follows the OECD Model Convention and is probably one of the first treaties to contain the text of the Exchange of Information article (Art. 25) in the form included in the 2005 OECD Model update. It should also be noted that the treaty deals with mutual assistance in the collection of taxes between the Czech Republic and Norway (Art. 26).
Nov 09, 2005
The new income tax treaty between Norway-Czech Republic, signed on 19 October 2004, entered into force on 31 August 2005. The treaty generally applies from 1 January 2006. From this date, the new treaty generally replaces the Norway-former Czechoslovakia income and capital tax treaty and protocol of 27 June 1979 in relations between Norway and the Czech Republic.
Oct 16, 2005
The government of Norway has submitted a new protocol to the Norway-Switzerland tax treaty to the parliament for ratification. Under the protocol, the rate of withholding tax for dividends will be reduced to nil for corporate shareholders holding 20% or more of the share capital of the distributing company. For other shareholders, the withholding tax rate will remain at 15%. A deadline of 3 years for reclaiming excessive withholding tax will be introduced by a new provision to the treaty.
Jun 09, 2005