However, companies or entities are covered by the filing requirements from the fiscal year 2009 for transactions and accounts outstanding with a county or a municipal authority which directly or indirectly owns or controls the company or entity with at least 50 percent., cf. Tax Administration Act § 4-12 No 6.
Furthermore, two companies or entities that are directly or indirectly owned or controlled by the state, county or municipal authorities, are not covered by the duty to report or provide documentation of transactions or accounts outstanding between them, unless such companies etc. are associated other than through the ownership or control exercised by the state, county or municipal authorities.