Norway: Updates the White and black lists

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The updated lists of white and blacklisted jurisdictions released in the Official Gazette on 1 November 2016. A white list and a black list apply to decide what countries fit to the definition of having a low tax level to apply CFC taxation. The new lists will be effective from 1 January 2017.

Black list: An exception has been added with respect to Oman for companies that are taxable on activities in the oil sector and Qatar has been added to the list, with an exception being made for companies that are taxable on activities in the oil sector.

White lists will be remained unchanged.

 

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