The Norwegian Tax Administration sends account information to foreign tax authorities based on international agreements that Norway has entered into with other countries.
Norway and several other countries have signed up to a multilateral agreement dated 29 October 2014 concerning automatic information exchange. This agreement forms a framework for the international standard for the automatic exchange of financial information, also known as the "Common Reporting Standard" or "CRS". You can find more information about this agreement via the OECD Automatic Exchange of Information (AEOI) portal
On 15 April 2013, Norway and the USA entered into an Agreement Between the Government of the United States of America and the Government ofthe Kingdom of Norway to Improve International Tax Compliance and to Implement FATCA. The agreement builds on the US FATCA legislation (Foreign Account Tax Compliance Act). The agreement was submitted to the Storting in Prop. 138 S (2012-13).
Information sent to the tax authorities in other countries is subject to a duty of confidentiality. It will be assessed as to whether countries have adequate legislation, systems and routines to ensure that information does not go astray.