Hankintapäätös
The contracting authority requires data for global companies in relation to control and risk assessment of tax liability to Norway. The data shall mainly be used for assessments of internal pricing transaction and other tasks in the Norwegian Tax Administration.
The data can be defined as 2 main groups:
1) The collection of information on companies: primarily accounting information for the various companies in the group but also ownership information, credit rating, ownership of patents, information about sales or acquisitions; etc.
2) Comparison of information: information on margins for specific industries using the so-called Transactional Net margin method, interest margins, information on royalty rates, etc.