The Norwegian tax administration has published general English-language guidance for the submission of Country-by-Country (CbC) reports (RF-1352) via the Altinn online service. Norway's primary CbC reporting requirements apply for fiscal years beginning on or after 1 January 2016 for MNE groups meeting an NOK 6.5 billion consolidated group revenue threshold in the previous year. For secondary local filing by non-parent constituent entities, the requirements apply from 2017.
Submission via …