Norway - The Use of the Norwegian Petroleum Tax Regime in International Tax Planning
- R. Zielke
- European Taxation, 2013 (Volume 53), No 1
- 10 December 2012
This article provides an overview of the Norwegian petroleum tax system and, in particular, the strategic use of shareholder debt financing in the capital structure of a company, a technique commonly used by multinational corporations in Norway to allocate profits to the country with the lowest tax burden.