On 14 June 2013, the parliament approved the amendments to the Law on Private Companies (Aksjeloven) and Law on Public Companies (Allmennaksjeloven). The main amendments, which became effective from 1 July 2013, from the viewpoint of taxation are summarized below.
The amendments:
| - | are designed to curb the use of foreign "off the shelf" companies, i.e. a foreign corporation registered in Norway (norskregistrert utenlandsk foreta… |