It seems that moving abroad is very much in vogue these days. Hardly a week goes by without reading about Norwegians packing their belongings and relocating overseas. Some are undoubtedly attracted by...

Norway has recently signed a joint statement of intent with 47 countries to implement the OECD’s new Crypto-Asset Reporting Framework (CARF), which establishes a standard for the reporting and automatic exchange of information relating to crypto-assets. The participating countries aim to carry out the first...

At Oslo Plaza Hotel AS and Hotel Bristol AS in Oslo, several groups of employees receive tips from guests. Until 1 January 2019, the tips were distributed in full among the...

The Supreme Court partially upheld the claimants’ case in a dispute concerning the interpretation of the so-called offshore provision in Norway’s tax treaties with Belgium and Spain. The claimants were all seafarers residing...

These days, everyone in Norway is receiving their tax return for 2020, yet only about half of the population says they know what to do if they have financial interests abroad. Do you own a holiday home overseas? ...

International double taxation is not prohibited under general international law, nor is it prevented by international law. Nevertheless, there is broad agreement that such double taxation is undesirable. As a result, both national...