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06 November 2018

In a revised 2018 budget, the Storting adopted new rules for foreign employees. The purpose was to introduce simpler rules for taxing persons who reside abroad but work in Norway. The scheme will primarily apply to foreign employees on short stays in Norway.

/en-gb/insights/simpler-rules-for-foreign-employees
06 November 2018

In 2014 Norway introduced interest limitation rules restricting deductibility on interest on related party debt and debt secured by related parties. A related party loan is deemed to exist where an entity or individual party to a loan agreement directly or indirectly owns at least 50% or exercise...

/en-gb/insights/proposed-changes-in-the-norwegian-interest-limitation-rules
06 November 2018

The Norwegian Government has proposed amendments in the rules on corporate tax residency. The aim is to address tax avoidance strategies and to ensure that companies with sufficient connection to Norway are deemed resident and liable to pay taxes for their world wide income in Norway. 

/en-gb/insights/national-budget-2019-proposed-changes-in-the-rules-on-corporate-tax-residency
06 November 2018

Physical presence is a fundamental principle of international taxation. If a company sells goods and/or services to consumers in Norway but does not have a physical presence in the country, Norway will not have the taxation rights to the income generated from these sales. This is because it is...

/en-gb/insights/taxation-of-multinational-companies-and-companies-with-a-digital-revenue-platform
29 June 2018

15 May 2018, the Norwegian Government submitted a Revised 2018 National Budget. There are no substantial changes or major surprises, but some minor changes are proposed. We will give you a short summary of the most important changes:    

/en-gb/insights/most-important-changes-for-taxes-and-charges-in-revised-2018-national-budget
28 June 2018

BDO is pleased to announce the publication of its latest IFRS in Practice – IFRS 16 Leases

/en-gb/insights/bdo-issues-new-ifrs-in-practice-–-ifrs-16-leases
22 June 2018

With the deadlines for preparing annual financial statements and tax returns for businesses for 2017 fast approaching, below we take a look at some important individual deadlines:

/en-gb/insights/deadlines-for-annual-financial-statements-and-tax-return-for-businesses
06 March 2018

Digital storage of accounting records is gradually becoming more and more common. However, there are some requirements that entities that have a statutory obligation to maintain accounting records, should be aware of when they decide to store accounting records digitally. 

/en-gb/insights/digital-storage-of-accounting-records
27 February 2018

Within the category of material changes we find IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers, IFRS 16 Leases and IFRS 17 Insurance Contracts. 2017 is the last year before the new accounting rules for financial instruments (IFRS 9) and revenue (IFRS 15) come into...

/en-gb/insights/ifrs-news-and-changes
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