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Norway's Position on Taxing Digital Companies

|Proposed Changes|Norway
Norway

On 18 January 2018, a release was issued from Norway's Minister of Finance, Siv Jensen, concerning the government's position on the taxation of digital companies. The release notes the limited ability of directly taxing income of such companies given current international tax rules, but that taxation through value added tax based on the destination principle is more likely. The release also notes the possibility of introducing withholding taxes on payments for digital services or a new equal…

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