Pillar Two Analysis:

Norway

P2Dash: Norway Articles

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Norway Opens a Consultation to Implement June 2024 and January 2025 OECD Administrative Guidance

On June 16, 2025, the Norwegian Ministry of Finance opened a consultation on a Draft Bill to amend the Norwegian Minimum Tax Act for the June 2024 and January 2025 OECD Administrative Guidance.

Norway GloBE Guide Updated for Amended Regulations

On April 3, 2024, Regulations for the implementation of the GloBE law were issued which implement a number of aspects of the First, Second and Third Set of OECD Administrative Guidance. The Regulations were amended in August 2024.

English Translation of Norway’s Global Minimum Tax Law

English Translation of Norways’s Global Minimum Tax Law

Norway Issues Consultation and Draft Law For Pillar 2 Rules

Yesterday, the Norwegian Ministry of Finance launched a consultation (including draft legislation) on the implementation of the Pillar Two GloBE Rules in Norway.

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