Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Norway – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Norway – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Treaties
Full text of tax treaties between Norway and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Tax Treaty Case Law
Collection of tax treaty legal cases with key facts, summaries, and court decisions.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Norway – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, value added tax, and taxation of resident, expatriate and non-resident individuals.
Norway – Corporate Taxation
Guide covering corporate income tax, taxes on payroll, taxes on capital, shareholders and directors, international and non-resident companies, group taxation, restructuring and liquidation, anti-avoidance, special activities and entities, and value added tax.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
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Norwegian Tax Appeal Board rules that not all company benefits are taxable
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Proposed changes to the Norwegian interest deduction limitation rules
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Withholding tax on dividends from Norwegian companies to Irish common contractual funds
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Norwegian taxation of cross-border mergers of mutual funds
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Norwegian taxation of partnership investors: an overview
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High Court accepts the Norwegian Tax Administration's argument on tax-free group transfers
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Partial double taxation for Norwegian investors when selling a partnership interest
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A Norwegian interpretation of shipping income in double tax treaties
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Global individual tax handbook 2023
Surveys the tax treatment of individuals in 101 different tax jurisdictions worldwide, with separate chapters on each.
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European tax handbook 2023
Surveys the tax systems of 49 European countries and jurisdictions, with individual chapters on each.
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Global corporate tax handbook 2023
Surveys the corporate taxation systems of 101 different tax jurisdictions worldwide, with individual chapters on each.
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Mandatory disclosure rules in Norway
A chapter examining the mandatory disclosure rules which apply in Norway, covering: objectives, reportable arrangements, reportable persons, when to report, consequences of (non-)reporting, interaction with other domestic rules, fundamental rights, and the future outlook.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Exclusive
Norway - Taxation
Information on taxation in Norway, updated by two issues annually.
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