On Jul. 1, 2025, NOR GVT Treasury issued regulation FOR-2025-07-01-1379 on non-cooperating jurisdictions for tax purposes.
Regulation enters into force on Aug. 1, 2025.
On May 14, NOR GVT consulted on tax non-cooperative jurisdictions.
NOR GVT opened consultation on draft regulations on the national list of non-cooperative jurisdictions for tax purposes which corresponds to the relevant EU list.
Follows EC Feb. 2025 updated list of non-cooperative jurisdictions for tax, #244228.
Main Points
The establishment of the list is part of NOR GVT's work to implement EEA JC Decision No 145/2024 incorporating Reg 2017/2402 and 2021/557 into the EEA Agreement.
In the Act of Apr. 10, 2025 No 11 on amendments to the Financial Undertakings Act a statutory basis was adopted in the Financial Undertakings Act that gives NOR GVT the authority to establish a national list in regulations that corresponds to the EU list.
The list will concern third countries and compliance with international tax standards.
Annex I refers to the EU's Annex I, which lists non-cooperating third countries with the EU or which do not yet fully fulfill their obligations under international tax standards.
Annex II refers to the EU's Annex II re third countries that cooperate with the EU and have committed to tax reforms but have not yet fulfilled all international tax standards.
Effectiveness
Comments can be submitted until Jun. 13, 2025.
Jul. 2025 Regulation Issued
On Jul. 1, 2025, NOR GVT Treasury issued regulation FOR-2025-07-01-1379 on non-cooperating jurisdictions for tax purposes.
Regulation enters into force on Aug. 1, 2025.
Regulators
NOR GVT
Entity Types
Auditor; Corp
Reference
Reg FOR-2025-07-01-1379, 7/1/2025; CP Nt 24/5353, PR, 5/14/2025; Dec 145/2024; Citation: FOR-2025-07-01-1379;
