The corporate tax rate in Norway is
2013 28.00%
2014 27.00%
2015 27.00%
2016 25.00%
2017 24.00%
2018 23.00%
2019 22.00%
2020 22.00%
2021 22.00%
2022 22.00%
2023 22.00%
Certain companies within the financial sector are assessed at a CIT rate of 25%.
An additional tax of 56% apply to upstream petroleum (oil and gas) companies. Special tax regimes also applies to hydropower and shipping companies.
In Norway, the arm’s-length standard for related party transactions is incorporated into the General Tax Act (GTA) 1999 Section 13-1. The GTA Section 13-1 (4) makes reference to the OECD TPG.
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