Corporate tax appeal for labour supplier in Norway

Our Approach 

• Reviewed the contract between our client and the multinational to fully understand the work performed by our client 
• Contacted customers of the client to request an amendment confirming that this was a labour hire agreement 
• Supported our client with subsequent correspondence with the Norwegian Tax Authorities including project managing the appeal  

The Outcome 

• The appeal was successful 
• The charge to Norwegian corporate tax was removed, which would have represented an incremental and unexpected cost to the company 
• Advised the client to, in future, challenge their customers’ generic contractual clauses to ensure that future contracts reflect the fact that they are a supplier of specialist labour 
• Assisted with future reporting of contracts to the Norwegian Tax Authorities to ensure that no charge to Norwegian CT would arise in the future