The Directorate of Taxes came to the conclusion that services provided until the conclusion of an agreement between the lender and the borrower are part of the provision of a service with the provision of loans, and thus excluded as a financial service. However, services relating to the management and follow-up of bond loans are not covered by the financial exemption. There was also no basis for exempting the services from tax liability on the basis of mval. (1969) § 70.
Source: skatteetaten.no
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