Norway publishes updated guidelines on CbC reporting

Norway’s Parliament (Stortinget) has passed legislation requiring digital bookkeeping and e-invoicing for all businesses subject to bookkeeping obligations, with implementation deadlines set for 1 January 2027 and 1 January 2030. Under the

Norway's Ministry of Finance opened a public consultation on 3 June 2026 regarding amendments to Regulations No. 1379 (1 July 2025) on non-cooperative jurisdictions for tax purposes. The consultation period closes on 17 June 2026, providing

The Norwegian Ministry of Finance has launched a public consultation on proposed amendments to the Supplementary Tax Act, introduced in January 2024 to implement the Pillar Two global minimum tax rules. The Act of 12 January 2024 implements

Finance Minister Jens Stoltenberg has unveiled Norway's Revised National Budget for 2026, emphasising economic stability amid global uncertainties. With ongoing trade tensions and conflict in the Middle East creating volatility, the government has

The Norwegian parliament (Storting) approved a new income tax treaty with China on 21 April 2026. The agreement aims to prevent double taxation on income and curb tax evasion between Norway and China. Signed on 12 May 2023, it will replace the

Norway's Ministry of Finance is introducing legislation that will require all businesses to adopt digital accounting systems and electronic invoicing, according to a follow-up letter on 16 March, 2026. This follows recommendations from the Tax