Norwegian Ministry of Finance has issued a discussion paper on 4th May 2017, that proposes changes to the earnings stripping rules which further extends the limitation to also include interest costs on unrelated party debt at 25% . The new proposed rules issue for one exception according to which the taxpayers are capable to document that the equity ratio of the company is not lower than the equity ratio reported in the integrated financial statements. The amendment would be effective from 1 January 2018, if passed.
Related Posts

Norway mandates phased rollout of electronic invoicing, digital bookkeeping for businesses
The Norwegian Tax Directorate announced the issuance of Regulations on amendments to the Accounting Regulations on 29
Read More
Belgium: Council of Ministers approves draft law ratifying Norway tax treaty protocol
Belgium’s Council of Ministers approved a draft law on 2 October 2026 to ratify the protocol amending the 2014
Read More
Norway introduces B2B e-invoicing in stages from January 2027
Norway's Tax Directorate adopted the amendments on 29 September 2026, supplementing the changes made to the Bookkeeping
Read More
China, Norway income tax treaty enters into force
China’s State Administration of Taxation has announced that the new income tax treaty between China and Norway
Read More
Australia, Brazil, Norway rejects forced labour justification on Trump’s latest tariffs
The Trump administration imposed new tariffs across 60 trading partners—the EU, China, Japan, Canada, and dozens
Read More
Norway removes temporary tax priority exemption in restructuring cases
On 9 June 2026, the parliament adopted new rules on reconstruction in the Bankruptcy Act. The rules will replace the
Read More