On 11 April 2013, the Ministry of Finance launched a public consultation on a bill (13/1689 SL BBE/KR) introducing limitations on the deductibility of interest expenses between related parties. Details of thebill are summarized as follows:
| - | Parties are considered related if one party directly or indirectly owns or controls the other party by at least 50% of the capital or voting power. Related parties may be resident in Norway or… |