Transfer Pricing Documentation and Reporting Requirements
- J.M. Bjerke
- International Transfer Pricing Journal, 2009 (Volume 16), No 4
- 1 July 2009
Norwegian transfer pricing rules imply comprehensive obligations for Norwegian and foreign entities doing business in Norway. In addition to the more customary documentation requirements that one will find in many other jurisdictions, Norway has implemented specific annual reporting obligations regarding transfer pricing which taxpayers must comply with.