Norway Proposes Fresh Global Minimum Tax Simplifications

Norway’s Finance Ministry is seeking feedback on a proposal to update the country’s global minimum tax rules in line with recent OECD administrative guidance, in a public consultation announced Thursday.

The proposal centers on incorporating the Organization for Economic Cooperation and Development’s Jan. 5, 2026, “side-by-side” package, which introduces several new safe harbors.

The proposed changes consist largely of simplifications and will reduce administrative burdens associated with the tax rules, according to the ministry’s consultation note.

The global minimum tax seeks to levy large corporate groups at a minimum 15% rate and is one half ...