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Nyhetsbrev - Government proposal for interest limitation rules from 2014

On the 11th of April 2013 the Norwegian Ministry of Finance published a proposal for hearing and invited public submissions on the introduction of an interest deduction limitation for loans between related companies.

A final proposal was launched on the 14th of October 2013 as part of the 2014 state budget. The final proposal reflects that critical submissions from the industry and advisors have not been heard, apart from some minor adjustments and what is announced as a delayed implementation for oil companies. If enacted, the new rules will become effective from the income year 2014.

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