Norway
Overview of CbC reporting requirements
First reporting fiscal year: Commencing on or after 1 January 2016
Consolidated group revenue threshold: NOK 6.5 billion
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
Norway confirms that its rules have not changed and continue to be applied effectively. Norway continues to meet all terms of reference.1
The exchange of information framework
Norway confirms that its rules have not changed and continue to be applied effectively. Norway continues to meet all terms of reference.
Appropriate use of CbC reports
Norway confirms that its rules have not changed and continue to be applied effectively. Norway continues to meet all terms of reference.
Note
← 1. Norway’s 2017/2018 peer review included a monitoring point relating to the interpretation of the concept of “Systemic Failure”. This monitoring point remains in place.