On 24 April 2014, Norway’s Ministry of Finance issued regulations regarding exemptions to the interest deduction limitation rules. Under regulations issued in April 2014 certain securities transactions are exempt from the interest restriction rules, including where an external loan is obtained by a parent company and guaranteed by a 50% subsidiary and corporate income tax rate 27% from 1 January 2014 (previously 28%).
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South Korea Prioritizes FTA Talks with China and Vietnam
South Korea Prioritizes FTA Talks with China and Vietnam
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