Norway (NO)

Jurisdiction Overview

IDQuestionAnswer
403 *Taxpayers reporting schemes: Are taxpayers required to report at least annually on certain tax avoidance schemes they have used? No.
 Data Date: 2019

Notes

 
"On June 27, 2019, a Norwegian Official Report (“NOU”) was published proposing to introduce mandatory disclosure rules in Norway. The NOU is currently subject to a public consultation process which will run until December 2, 2019. The proposal is largely in line with DAC6 but includes certain adjustments and exemptions" (home.kpmg).

Sources

https://home.kpmg/xx/en/home/insights/2019/10/etf-415-eu-mandatory-disclosure-requirements-update.html