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.
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