GloBE Country Guide: Norway

Summary

Status	Draft Law
Law	Draft GloBE Law of June 6, 2023
Effective Date	Accounting periods beginning on or after January 1, 2024
IIR	Yes (2024)
UTPR	No
QDMTT	Yes
Filing Deadlines	Standard
Safe Harbours	Yes, Transitional CbCR Safe Harbour + Transitional Penalty Relief

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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