Norway (NO)

Jurisdiction Overview

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


"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" (