The Norwegian government's Revised Budget for 2018 was approved by parliament on 15 June 2018. Tax-related aspects of the Revised Budget include:
- Improved rules and guidance for the valuation and calculation of benefits-in-kind, which are simplified overall;
- Simplified documentation requirements in respect of applying reduced withholding tax rates for non-resident shareholders (requirements pending);
- The introduction of an optional simplified tax regime for temporary foreign employees workin…