Organisation of Transfer Pricing in Norway

It is established a Transfer Pricing Network with participants from the offices in Region East, Region West and Region Mid-Norway, the Central tax offices for Large Enterprises, Foreign Affairs and Oil Taxation. Region West is also responsible for transfer pricing audits in Region South and Region Mid-Norway is also responsible for transfer pricing audits in the Region North. The network is primarily established to ensure competence concerning transfer pricing, and to ensure equal treatment of tax payers with controlled transactions.

The TP-team in the Directorate of Taxes has the overall responsibility for transfer pricing in Norway. The team is a collaboration between the Tax Audit Section and the Corporate Tax Section.