Norway has issued the Revised Budget for 2018, which was approved by the Norwegian Cabinet on 15 May 2018. The measures of the Revised Budget include:
- Improved rules and guidance for the valuation and calculation of benefits-in-kind that will apply from 1 January 2019;
- Simplified documentation requirements in respect of applying reduced withholding tax rates for non-resident shareholders, with a consultation to be held in June 2018 and the simplified requirements to apply from 1 January 2019…