Norway Corporate Tax Rate 2023April 2023
Corporate Tax Rate in Norway remained unchanged at 22 % in 2023.
Norway Brazil Tax TreatyNovember 2022
The two countries signed on November 4, 2022 a double tax agreement, DTA, replacing the previous 1980 DTA.
The tax withholding rates according to the DTA are 10%/15% for payments of dividends, depending on the percentage of shareholding in the paying company.
The tax withholding rates for payments of interest and royalties are 10%/15% depending on certain terms.
Norway Corporate Tax 2017April 2017
Starting January 1, 2017 the corporate income tax in Norway is 24% reduced from 25% in 2016.
The tax rate is expected to be further reduced to 23% in 2018.
Norway Germany Double Tax TreatyMarch 2015
The 2013 double tax treaty, DTA, between the two countries entered into force on February 3, 2015 applying from January 1, 2015.
The DTA includes reduced tax withholding rates for payments of dividends, interest and royalties.
Norway Tax MeasuresMay 2013
According to a press release dated May 7, 2013 the government plans to reduce to corporate income tax rate from the current 28% rate to 27% starting January 1, 2014.
Additional tax measures include, inter- alia, an increase of the petroleum tax rate to 51%.
Norway Portugal DTA Entry Into ForceJune 2012
The new DTA, double tax treaty ,between Norway and Portugal entered into force on June 15, 2012 applying from January 1, 2013.
The new double tax treaty replaces the existing 1970 tax treaty.
Norway Turkey DTA Entry into ForceJune 2011
The double tax treaty between Norway and Turkey entered into force on June 15, 2011.
The DTA which was first signed on 16/12/71 and updated later on 15/1/10 includes, inter-alia, reduced tax withholding rates.
5%/15% withholding from payment of dividend, 10%/15% withholding from payment of interest and 10% withholding from payment of royalty.
The double tax treaty will apply from January 1, 2012.
Norway Switzerland Revised Double Taxation TreatySeptember 2009
Norway and Switzerland signed on August 31, 2009 a new protocol amending the existing double taxation treaty, DTA, between the two countries in the area of taxes on income and capital.
The amended DTA contains an extended administrative assistance clause in accordance with Art. 26 of the OECD model.
Swiss Federal Department of Finance, FDF, www.efd.admin.ch
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