18 October 2016

Norway introduces country-by-country reporting

As part of the Fiscal budget proposal, the Norwegian Government published a proposal on October 6, to introduce country-by-country (CbC) reporting regulations in Norway effective for 2017. The rules are in line with the recommendations of the Organisation for Economic Co-operation and Development (OECD). The regulations are expected to be enacted during the autumn.

A Tax Alert prepared by Ernst & Young Norway, and attached below, provides additional details.

———————————————
ATTACHMENT

Full text of Tax Alert 2016-1770

Document ID: 2016-1770