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Norway Introducing New Reporting Obligations for Digital Platforms

  • The Norwegian parliament has approved new reporting obligations for digital platforms, aligning with OECD Model Rules and the DPI-MCAA, which Norway signed in November 2022.
  • These obligations require both resident and non-resident platform operators to collect and report information on sellers, particularly for activities like rental of property, personal services, and transportation, but exclude the sale of goods for now.
  • The new reporting requirements will take effect from January 1, 2026, with the first reports due in January 2027.

Source Orbitax

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