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Tax exempt change of foreign corporation registered in Norway to a company limited by shares enacted

|Approved Changes|Norway
Norway

On 24 May 2013, the Ministry of Finance announced that it has enacted a regulation under which a foreign corporation registered in Norway (norskregistrert utenlandsk foretak, NUF) can be changed into a private or public company limited by shares (aksjeselskap (AS) or allmennaksjeselskap (ASA)) without tax consequences. The amendment is applicable from income year 2013.

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