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Front-page of the Norwegian Tax Administration
Front-page of the Norwegian Tax Administration
Transfer pricing

Specific transfer pricing topics

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Specific transfer pricing topics

Table of content

Front page
  • About transfer pricing
  • The significance of transfer pricing risks
  • Report and document transfer pricing information
  • The Tax Administration's audit process for transfer pricing cases
  • Written agreements for controlled transactions
  • On the comparability analysis
  • How to conduct a comparability analysis
    • Identify the controlled transaction and select the year
    • Broad-based analysis
    • Delineation of the controlled transaction
      • Comparability factors
      • Identification of terms in intra-group agreements
      • Functions, Assets, and Risks analysis (FAR Analysis)
      • Describe specific characteristics of what is being transferred, economic circumstances, and business strategies
    • Comparability and pricing
      • How to compare and price controlled transactions
      • Finding comparable transactions, explaining, and documenting the comparison base
      • Select a transfer pricing method and determine the arm's length price

On this site, you’ll find information on how to handle transfer pricing issues for Norwegian tax purposes.

 

Select a topic you want to read more about in the overview on the left.

You’ll find further guidance on transfer pricing in the OECD Transfer Pricing Guidelines (TPG).

 

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