Norway introduces transfer pricing documentation rules
January 24, 2008
Intra-company transactions must reported for fiscal 2007
Final regulations to adopt transfer pricing documentation rules have been issued by the Norwegian government. Parliament passed the rules in June 2007 and the regulations were finalised at the end of last month. Requirements to report inter-company transactions take effect from fiscal 2007. From fiscal 2008 taxpayers also must submit transfer pricing documentation within 45 days after the due date for the tax return filing, if requested by the tax authorities.
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