Norway has published an updated list of low-tax jurisdictions for tax purposes. The list applies primarily in relation to the application of Norway's CFC rules and the exemptions provided for dividends received and capital gains on shares.
The updated list of low-tax jurisdictions includes:
Andorra; Anguilla; Bahamas; Bahrain (exception for taxable oil sector companies); Belize; Bermuda; BES Islands; Cayman Islands; United Arab Emirates; Hong Kong; Isle of Man; Virgin Islands (US); Virgin …