Stig Sollund talks Norwegian transfer pricing
February 10, 2010
Stig Sollund, director general, tax law department at the Ministry of Finance in Norway answers TPWeek's questions.
TPW: Please describe the transfer pricing function in the tax authority in your country.
Sollund: Issues relating to transfer pricing are dealt with both at the Ministry of Finance and in the Tax Administration by tax authorities at the central and regional levels. The Ministry of Finance is responsible for development of tax policy and preparation of tax legislation and regulations and is also the primary competent authority for MAP under double taxation conventions. The Tax Directorate is the central top level of the tax administration while tax assessments and audits are primarily carried out at the tax offices of the five regions of tax administration.
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