Norway (NO)

Jurisdiction Overview

363 *Tax Rulings: Are unilateral cross-border tax rulings (e.g. advance tax rulings, advance tax decisions) available in laws or regulation, or in administrative practice? Yes
 Data Date: 2019


According to the OECD, Norway can issue the following rulings: "(i) rulings related to preferential regimes; (ii) cross-border unilateral advance pricing arrangements (APAs) covering transfer pricing or the application of transfer pricing principles in relation to realisation of natural gas for companies liable to tax under the Petroleum Tax Act; and (iii) related party conduit rulings" (OECD UTR 2018: 345).


OECD UTR 2018: 345