The New European Union-Norway Agreement on Administrative Cooperation in the Field of VAT and Other Taxes

On 1 September 2018, a new agreement between the European Union and Norway on administrative cooperation, combating fraud and recovery of claims in the field of VAT entered into force. In principle, the scope of this agreement is limited to VAT related claims. Cooperation under the agreement, however, may also assist in the determination and recovery of other taxes. This note provides a comprehensive analysis of the agreement.