Norway has published a regulation on amendments to the list of low-tax jurisdictions for tax purposes. The list applies primarily in relation to the application of Norway's CFC rules and the exemptions provided for dividends received and capital gains on shares.
The updated list of low-tax jurisdictions includes:
Andorra; Anguilla; Bahamas; Bahrain (exception for taxable oil sector companies); Belize; Bermuda; BES Islands (Bonaire, St. Eustatius, and Saba); Cayman Islands; United Arab Emir…