OrbitaxNorwegian Tax Appeals Board Holds PE May Not Deduct Costs for Use of Parent Company's Employees or Assets
|Approved Changes|Norway
On 9 May 2019, a decision of Norway's Tax Appeals Board was published concerning the allocation of costs to a permanent establishment in Norway. In particular, the decision addresses whether a deduction may be granted for the use of the parent company's employees and assets in determining taxable income of a permanent establishment.
The permanent establishment at issue was constituted by a fo…
Continue Reading
