The Norwegian Tax Administration’s Use of Country-by-Country Reports in Risk Analysis

This article provides an example of how the Norwegian Tax Administration uses country-by-country reporting in risk analysis. The data used in the article was downloaded from the OECD Data Explorer and covers the years 2018-2020.

Authors

Publication Details

Journal
International Transfer Pricing Journal
Published
2025-04-02
DOI
https://doi.org/10.59403/x2r0ry
Primary Topic
Fiscal Policies and Political Economy
Type
article
Field-Weighted Citation Impact
0.00
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article

The Norwegian Tax Administration’s Use of Country-by-Country Reports in Risk Analysis

Merete Lie
International Transfer Pricing Journal
Fiscal Policies and Political Economy
article

The Norwegian Tax Administration’s Use of Country-by-Country Reports in Risk Analysis

Merete Lie
article en

Abstract

This article provides an example of how the Norwegian Tax Administration uses country-by-country reporting in risk analysis. The data used in the article was downloaded from the OECD Data Explorer and covers the years 2018-2020.

International Transfer Pricing JournalVol. 32(3)
Openalex Percentile: Top 90%
Fiscal Policies and Political Economy
DOISourceOpenAlex
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The Norwegian Tax Administration’s Use of Country-by-Country Reports in Risk Analysis — Merete Lie · International Transfer Pricing Journal (2025) | TGRS Research Map | TGRS