Permanent Establishment in Norway

When planning business operations in Norway, complying with Norwegian rules and regulations determines your success. How and what can we overwhelming to research. 

In this webinar, we focus on the permanent business establishment in Norway, the most important concept in international tax law, and how to avoid double taxation.

We use practical examples to emphasize key points and address business-specific issues in Norway, including policies on home office arrangements. Additionally, we explain the importance of proper contract classification and outline the key implications of establishing a permanent presence in Norway, particularly how it affects employees' personal tax liability.

In detail:

• Contract classification – genuine subcontracts vs. hired labor contracts.
• The three PE alternatives.
• Home office situations.
• One big project vs. several smaller projects (“commercially and geographically coherent whole”).
• Allocating income and costs to the PE.
• How the PE status impacted personal tax liability for employees.

Download the webinar to learn more.