Norwegian financial institutions are obliged to record information about customers who are resident abroad for tax purposes when setting up a new account. They must do this by gathering statutory information from you if you act on behalf of a company or entity.
Financial institutions must also review information concerning their existing customers to identify customers with a connection to another country. If a financial institution finds information suggesting that a company or entity may be resident in another country for tax purposes, it must in the first instance treat the customer's accounts as belonging to a foreign customer when submitting annual reports to the Norwegian Tax Administration. The financial institution must contact you as the contact person for the company or entity to ask you to provide the company or entity's foreign identification number if the affiliation is with a country that issues relevant identification numbers. The financial institution must not treat the company or entity's accounts in this way if you provide information/documentation that demonstrates that the company or entity is not resident in the country concerned for tax purposes.
The Norwegian Tax Administration has published guidelines explaining the obligations of financial institutions. You will find these guidelines here.