{"id":14302,"date":"2021-06-14T19:03:42","date_gmt":"2021-06-14T17:03:42","guid":{"rendered":"https:\/\/melo.no\/?p=14302"},"modified":"2023-09-27T14:22:43","modified_gmt":"2023-09-27T12:22:43","slug":"skattlegging-av-arbeid-offshore","status":"publish","type":"post","link":"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/skattlegging-av-arbeid-offshore\/","title":{"rendered":"Taxation of offshore work"},"content":{"rendered":"
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The Supreme Court partially upheld the claimants\u2019 case in a dispute concerning the interpretation of the so-called offshore provision in Norway\u2019s tax treaties with Belgium and Spain.<\/p>\n

The claimants were all seafarers residing abroad. They had worked on board a vessel that transported a platform deck from an offshore oil installation on the Norwegian continental shelf to a shipyard on land, where the deck was to be dismantled and scrapped.<\/p>\n

Most of Norway\u2019s tax treaties with other countries contain a specific provision governing the taxation of work performed \u201coffshore\u201d in connection with the exploration for or extraction of resources on or beneath the seabed. Under this provision, Norwegian taxing rights depend on the work having been performed \u201coffshore.\u201d In addition, the number of working days must exceed 30 within a twelve-month period.<\/p>\n

The Supreme Court held that the Norwegian tax authorities had correctly interpreted the provision in concluding that \u201coffshore\u201d work also included work performed on board the vessel while it was located in Norway\u2019s internal waters, inside the so-called baseline that, under the law of the sea, serves as the starting point for measuring the territorial sea. However, the Supreme Court found that the tax authorities had erred in including compensatory leave days earned under the seafarers\u2019 work rotation system as a result of active offshore workdays when applying the 30-day rule.<\/p>\n

The judgment provides guidance on the interpretation of the offshore provision in Norway\u2019s tax treaties with other countries. Although the wording may vary somewhat from treaty to treaty, in practice the language used in many of Norway\u2019s tax treaties is substantially the same as that found in the treaties with Belgium and Spain.<\/p>\n

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\"Atle

Atle Mel\u00f8<\/h4>
Partner<\/div>

amelo@melo.no
\n+47 951 80 979<\/p><\/div>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t

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Any questions regarding tax?<\/h2>
<\/div><\/div>Send us a non-binding inquiry<\/span><\/i><\/a>\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n\n\t
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\n\t\t\t\n\t\t<\/div> \n\t<\/div>\n\t<\/div> \n<\/div><\/div>\n\t\t\t<\/div> \n\t\t<\/div>\n\t<\/div> \n<\/div><\/div>","protected":false},"excerpt":{"rendered":"H\u00f8yesterett ga saks\u00f8kerne delvis medhold i en sak som dreide seg om forst\u00e5elsen av den s\u00e5kalte sokkelbestemmelsen i Norges skatteavtaler med Belgia og Spania. Saks\u00f8kerne var alle sj\u00f8folk med bosted...","protected":false},"author":188,"featured_media":14303,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_analytify_skip_tracking":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-14302","post","type-post","status-publish","format-standard","has-post-thumbnail","category-skatt"],"yoast_head":"\nSkattlegging av arbeid \u00aboffshore\u00bb<\/title>\n<meta name=\"description\" content=\"H\u00f8yesterett ga saks\u00f8kerne delvis medhold i en sak som dreide seg om forst\u00e5elsen av sokkelbestemmelsen i Norges skatteavtaler med Belgia og Spania.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/melo.no\/en\/juridisk-innsikt\/skatt\/skattlegging-av-arbeid-offshore\/\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Atle Mel\u00f8\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skattlegging-av-arbeid-offshore\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/melo.no\\\/juridisk-innsikt\\\/skatt\\\/skattlegging-av-arbeid-offshore\\\/\"},\"author\":{\"name\":\"Atle Mel\u00f8\",\"@id\":\"https:\\\/\\\/melono.wpengine.com\\\/#\\\/schema\\\/person\\\/351ddaec8ea5c2caca44f44a288d6693\"},\"headline\":\"Skattlegging av arbeid 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