GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
Norway · Administrative guidance
Norway applies company-level tonnage-tax flag requirement for 2026
On 28 September 2026, the Norwegian Tax Administration published its annual tonnage-tax determination, confirming that the company-level EEA flag requirement applies for the 2026 income year.
Norway · Enacted legislation
Norway finalises e-invoicing rules for 2027
On 30 September 2026, Norway’s Tax Administration explained newly adopted Regulation FOR-2026-09-29-1933, setting invoice formats and exceptions ahead of the business e-invoicing obligation from 1 January 2027.
Norway · Proposed legislation
Norway’s 2027 budget: R&D restrictions and business tax proposals
On 2 October 2026, Norway’s Ministry of Finance recommended its 2027 tax budget bill, proposing R&D restrictions, aquaculture tax changes, Pillar Two powers and wider business tax measures.