21 results found

Opplever du reduserte inntekter som følge av dagens internasjonale uro? Tærer økte kostnader på egenkapitalen din? Da er du ikke alene.

On 16 May 2024, the Danish Parliament adopted the new top-top tax as part of an extensive tax reform for individuals. The change will take effect from 2026.

Nowhere is the complexity of energy sector accounting and tax practice more clearly illustrated than in Europe's North Sea.

Hvis en aksjeeier tar ut penger fra et aksjeselskap uten å følge reglene for lønn eller utbytte, kan det anses som straffbart underslag.

Regjeringens forslag til revidert nasjonalbudsjett for 2024 ble fremlagt 14. mai. Nedenfor har vi nevnt noen av nyhetene.

The Norwegian Government introduced the State Budget 2012 6 October 2011.

Finansdepartementet har nylig publisert en veiledende uttalelse, der de konkluderer med at konserninterne renter må anses som omsetning i relasjon til fradragsreglene for merverdiavgift.

Den 12. oktober 2021 la Regjeringen frem statsbudsjettet for 2022. Det foreslås skattelettelser for unge og redusert trinnskatt. I tillegg varsles endring i reglene om beskatning av ansatteopsjoner.

The Norwegian Tax Appeal Board has issued four decisions applying the exemption from penalty tax for obvious arithmetic or clerical errors following the Supreme Court's Caiano ruling. These decisions demonstrate a taxpayer-friendly interpretation covering dropdown-menu errors, incorrect carry-forward losses, broken software links, and dropped pre-filled data, establishing a broader application of the exemption than previously anticipated.

A proposal for changes in the Norwegian Tonnage Tax System was submitted on Friday 24 September. In this article, our tax lawyers consider how these changes will affect shipping companies and the shipping industry...

Norway's Tax Commission has delivered its recommendations on exit tax reform, proposing relief measures including reduced dividend instalment rates and exemptions for temporary residents. Will these changes make it into the 2027 budget, or will they be deferred pending broader tax settlement negotiations?

The Tax Act now provides explicitly that the OECD Guidelines must be taken into consideration when applying the Norwegian arm's length principle between Norwegian and foreign related entities.

The Norwegian real estate market has shown a continuing growth. Interest rates and yield levels are still low and so are the occupational rates.

When Norwegian residents inherit foreign shares from parents living abroad, the tax basis they receive can differ dramatically from domestic inheritance rules. In some cases...

Norway's 2027 state budget introduces key tax changes including reduced marginal tax rates on wages, modified electric vehicle VAT exemptions, and adjustments to wealth tax thresholds. The government proposes lowering the payroll tax rate while maintaining pension tax rates unchanged, alongside reforms to aquaculture taxation and measures against Skattefunn scheme abuse.

As a result of the State Budget for 2014, the proposed restriction on the right to deduction for interest paid to related parties has been implemented in the Norwegian tax legislation.