Hopp direkte til innhold

Nyhetsbrev: Service charges from parent company - Court sides with the Oil Taxation Office

In an Oslo City Court ruling dated 30 June 2014, the taxable income of a Norwegian operating subsidiary of a major international oil company was increased by NOK 342 mill (USD 52 mill) covering the years 2003-2008.

The increase was due to a limitation of tax deduction for costs charged by the parent company for such as asset management, planning, R&D and administrative services. The allocation key applied by the parent company was found to result in charges which clearly exceeded the documented benefit received by the Norwegian subsidiary.

Les hele nyhetsbrevet som en PDF.

Spørsmål? Ta gjerne kontakt!