{"id":18721,"date":"2023-10-10T22:46:00","date_gmt":"2023-10-10T20:46:00","guid":{"rendered":"https:\/\/wiersholm.no\/?post_type=newsletter&#038;p=18721"},"modified":"2025-03-13T13:46:22","modified_gmt":"2025-03-13T12:46:22","slug":"norways-offshore-taxation-proposal","status":"publish","type":"newsletter","link":"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/","title":{"rendered":"Norway&#8217;s Offshore Taxation Proposal"},"content":{"rendered":"<h1 class=\"wp-block-post-title\">Norway&#8217;s Offshore Taxation Proposal<\/h1>\n\n\n<figure class=\"wp-block-image alignwide size-full\"><img decoding=\"async\" src=\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2023\/10\/shipping-offshore-cargo-norway-02-scaled-1.jpg\" alt=\"\" class=\"wp-image-22247\" \/><\/figure>\n\n\n<p class=\"t2-ingress t2-ingress wp-block-t2-ingress wp-block-t2-ingress\">The 2024 National Budget from the Norwegian Government proposes to tax foreign companies participating in certain activities in the 200-nautic mile zone and on the Norwegian continental shelf.<\/p>\n\n<div class=\"t2-post-dynamic-part is-source-filter filter-competence_tags competence-tags wp-block-t2-post-dynamic-part\"><div class=\"wp-block-post-terms\"><a href=\"https:\/\/wiersholm.no\/en\/expertise\/offshore-services\/\" rel=\"tag\">Offshore Services<\/a><a href=\"https:\/\/wiersholm.no\/en\/expertise\/tax-and-duties\/\" rel=\"tag\">Tax and Duties<\/a><\/div><\/div>\n\n\n<p>In the <a href=\"https:\/\/www.regjeringen.no\/contentassets\/74e37d21af5c423bb247871958884e0e\/en-gb\/pdfs\/prp202320240001ls0engpdfs.pdf\">2024 National Budget<\/a> (full text in Norwegian only <a href=\"https:\/\/www.regjeringen.no\/contentassets\/74e37d21af5c423bb247871958884e0e\/no\/pdfs\/prp202320240001ls0dddpdfs.pdf\">here<\/a>) published on 6 October 2023, the Government proposed to introduce a legal basis for taxation of foreign companies participating in certain activities in the 200-nautic mile zone or on the Norwegian continental shelf. Activities that would be covered by the proposed taxes are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201cmineral activities\u201d on the Norwegian continental shelf,<\/li>\n\n\n\n<li>exploitation of \u201crenewable energy resources\u201d in the 200-nautic mile zone, and<\/li>\n\n\n\n<li>\u201ccarbon management\u201d in the 200-nautic mile zone and on the Norwegian continental shelf.<\/li>\n<\/ul>\n\n\n\n<p>For all activities, the tax liability is also proposed to apply to \u201cassociated activities\u201d. The wording \u201cassociated activities\u201d covers cases where the foreign company does not itself hold the permit or concession for exploration, exploitation or extraction, but performs work associated with the activities as a contractor or subcontractor. In addition, \u201cassociated activities\u201d will include various forms of ship transport, supply services and service activities associated with the activities, such as transport of personnel and catering activities, as well as activities in connection with the construction and maintenance of facilities etc. However, the department proposes that ship transport of minerals and CO<sub>2<\/sub>, be exempt from tax liability.<\/p>\n\n\n\n<p>As for the transfer of electrical energy or transport of CO<sub>2<\/sub> through a pipeline with a connection point abroad, the Government proposes that the tax liability should apply to the extent that Norway has the right to tax under international law or a special agreement with a foreign state.<\/p>\n\n\n\n<p>For all activities, the Norwegian General Tax Act for tax on corporate income would apply. The proposal does not imply that it is proposed to introduce resource rent tax for any of the relevant industries.<\/p>\n\n\n\n<p>Norway\u2019s right to tax based on the proposed provisions may be limited in tax treaties with the foreign company\u2019s home state.<\/p>\n\n\n\n<p>The proposed rules will have effect from and including the income year 2024.<\/p>\n\n\n\n<p>The Government proposes that the introduction of a legal basis for taxing the income of foreign workers associated with the above mentioned activities in the 200-nautic mile zone or on the Norwegian continental shelf is postponed until 2025.<\/p>\n\n\n\n<p><em>This article was first published in I<a href=\"https:\/\/www.ibfd.org\/\">BFD<\/a><\/em><\/p>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<h2 class=\"wp-block-heading\" id=\"h-key-contacts\">Key Contacts<\/h2>\n\n\n<div class=\"t2-featured-content-layout alignwide alignwide wp-block-t2-featured-content-layout\" role=\"list\">\n<div class=\"t2-featured-single-post t2-featured-content is-post-type-employee authorisation_tax-advokat competence_area_tax-dispute-resolution competence_area_tax-eu-and-eea-law competence_area_tax-professional-and-directors-liability competence_area_tax-tax-and-duties role_tax-partner wp-block-t2-featured-single-post\" role=\"listitem\"><a class=\"t2-post-link wp-block-t2-post-link\" href=\"https:\/\/wiersholm.no\/en\/people\/bb\/\">\n<figure class=\"t2-post-featured-image has-image-ratio-4-3 wp-block-t2-post-featured-image\"><img decoding=\"async\" src=\"https:\/\/personapi.wiersholm.no\/ProfilbilderCV\/bb_cv.jpg\" alt=\"\" \/><\/figure>\n\n<div class=\"wp-block-group t2-post-inner-content is-layout-flow wp-block-group-is-layout-flow\">\n\t<h3 class=\"t2-post-title wp-block-t2-post-title\"> Bettina Banoun<\/h3>\n\t<p class=\"has-x-small-font-size\">Partner<\/p>\n<\/div>\n\n<\/a>\n<\/div>\n<\/div><\/div>\n\n\n<div class=\"t2-post-dynamic-part is-source-filter filter-published_date_group wp-block-group published-date wp-block-t2-post-dynamic-part\"><div class=\"wp-block-group published-date has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group less-gap is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-2 wp-block-group-is-layout-flex\"><p>Published:&nbsp;<\/p><div class=\"wp-block-post-date\">10.10.2023<\/div><\/div><div class=\"wp-block-group less-gap is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-3 wp-block-group-is-layout-flex\"><p>Last modified:&nbsp;<\/p><div class=\"wp-block-post-date__modified-date wp-block-post-date\">13.03.2025<\/div><\/div><\/div><\/div>\n\n\n<div class=\"wp-block-group alignwide has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<hr class=\"wp-block-separator alignwide has-alpha-channel-opacity\" \/>\n\n\n\n<h2 class=\"wp-block-heading alignwide has-small-font-size\">Related Articles<\/h2>\n\n\n\n<div data-wp-router-region=\"query-filter\" class=\"wp-block-query alignwide is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 wiersholm-related-post-query wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-6d3fbd8f wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-23571 newsletter type-newsletter status-publish has-post-thumbnail hentry tag-nicolay-vold tag-norwegian-national-budget tag-per-westvang tag-tax-norway competence_area_tax-tax-and-duties\">\n<div class=\"t2-featured-template-post t2-featured-content is-post-type-newsletter tag-nicolay-vold tag-norwegian-national-budget tag-per-westvang tag-tax-norway competence_area_tax-tax-and-duties wp-block-t2-featured-template-post\"><a class=\"t2-post-link wp-block-t2-post-link\" href=\"https:\/\/wiersholm.no\/en\/newsletters\/the-norwegian-national-budget\/\">\n<figure style=\"--t2-focal-point: 50% 50%;\" class=\"t2-post-featured-image has-image-ratio-4-3 wp-block-t2-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-scaled.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-scaled.jpg 2560w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-300x169.jpg 300w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-1024x576.jpg 1024w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-768x432.jpg 768w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-1536x864.jpg 1536w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-2048x1152.jpg 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n\n<div class=\"wp-block-group t2-post-inner-content is-layout-flow wp-block-group-is-layout-flow\">\n\t<h3 class=\"t2-post-title wp-block-t2-post-title\">The Norwegian National Budget<\/h3>\n\t<p class=\"has-x-small-font-size\">Newsletters<\/p>\n<\/div>\n\n<\/a>\n<\/div>\n<\/li><li class=\"wp-block-post post-23552 newsletter type-newsletter status-publish has-post-thumbnail hentry competence_area_tax-ma competence_area_tax-offshore-services competence_area_tax-shipping competence_area_tax-tax-and-duties competence_area_tax-tech-ma\">\n<div class=\"t2-featured-template-post t2-featured-content is-post-type-newsletter competence_area_tax-ma competence_area_tax-offshore-services competence_area_tax-shipping competence_area_tax-tax-and-duties competence_area_tax-tech-ma wp-block-t2-featured-template-post\"><a class=\"t2-post-link wp-block-t2-post-link\" href=\"https:\/\/wiersholm.no\/en\/newsletters\/norway-international-update-q3-2025\/\">\n<figure style=\"--t2-focal-point: 50% 50%;\" class=\"t2-post-featured-image has-image-ratio-4-3 wp-block-t2-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/10\/Fjell-2-scaled.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/10\/Fjell-2-scaled.jpg 2560w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/10\/Fjell-2-300x169.jpg 300w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/10\/Fjell-2-1024x576.jpg 1024w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/10\/Fjell-2-768x432.jpg 768w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/10\/Fjell-2-1536x864.jpg 1536w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/10\/Fjell-2-2048x1152.jpg 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n\n<div class=\"wp-block-group t2-post-inner-content is-layout-flow wp-block-group-is-layout-flow\">\n\t<h3 class=\"t2-post-title wp-block-t2-post-title\">Norway International Update Q3 2025<\/h3>\n\t<p class=\"has-x-small-font-size\">Newsletters<\/p>\n<\/div>\n\n<\/a>\n<\/div>\n<\/li><li class=\"wp-block-post post-23395 newsletter type-newsletter status-publish has-post-thumbnail hentry competence_area_tax-financial-regulatory competence_area_tax-tax-and-duties\">\n<div class=\"t2-featured-template-post t2-featured-content is-post-type-newsletter competence_area_tax-financial-regulatory competence_area_tax-tax-and-duties wp-block-t2-featured-template-post\"><a class=\"t2-post-link wp-block-t2-post-link\" href=\"https:\/\/wiersholm.no\/en\/newsletters\/norway-international-update-q2-2025\/\">\n<figure style=\"--t2-focal-point: 50% 50%;\" class=\"t2-post-featured-image has-image-ratio-4-3 wp-block-t2-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/04\/AdobeStock_304726187-scaled.jpeg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/04\/AdobeStock_304726187-scaled.jpeg 2560w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/04\/AdobeStock_304726187-300x200.jpeg 300w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/04\/AdobeStock_304726187-1024x683.jpeg 1024w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/04\/AdobeStock_304726187-768x512.jpeg 768w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/04\/AdobeStock_304726187-1536x1024.jpeg 1536w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/04\/AdobeStock_304726187-2048x1365.jpeg 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n\n<div class=\"wp-block-group t2-post-inner-content is-layout-flow wp-block-group-is-layout-flow\">\n\t<h3 class=\"t2-post-title wp-block-t2-post-title\">Norway International Update Q2 2025<\/h3>\n\t<p class=\"has-x-small-font-size\">Newsletters<\/p>\n<\/div>\n\n<\/a>\n<\/div>\n<\/li><\/ul><\/div>\n<\/div>\n","protected":false},"featured_media":22247,"template":"","meta":{"editor_notices":[]},"tags":[],"competence_area_tax":[40,48],"class_list":["post-18721","newsletter","type-newsletter","status-publish","has-post-thumbnail","hentry","competence_area_tax-offshore-services","competence_area_tax-tax-and-duties"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.8 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Norway&#039;s Offshore Taxation Proposal - Law firm Wiersholm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Norway&#039;s Offshore Taxation Proposal\" \/>\n<meta property=\"og:description\" content=\"In the 2024 National Budget (full text in Norwegian only here) published on 6 October 2023, the Government proposed to introduce a legal basis for taxation of foreign companies participating in certain activities in the 200-nautic mile zone or on the Norwegian continental shelf. Activities that would be covered by the proposed taxes are as [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/\" \/>\n<meta property=\"og:site_name\" content=\"Law firm Wiersholm\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-13T12:46:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2023\/10\/shipping-offshore-cargo-norway-02-scaled-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/\",\"url\":\"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/\",\"name\":\"Norway's Offshore Taxation Proposal - Law firm Wiersholm\",\"isPartOf\":{\"@id\":\"https:\/\/wiersholm.no\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2023\/10\/shipping-offshore-cargo-norway-02-scaled-1.jpg\",\"datePublished\":\"2023-10-10T20:46:00+00:00\",\"dateModified\":\"2025-03-13T12:46:22+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/#primaryimage\",\"url\":\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2023\/10\/shipping-offshore-cargo-norway-02-scaled-1.jpg\",\"contentUrl\":\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2023\/10\/shipping-offshore-cargo-norway-02-scaled-1.jpg\",\"width\":2560,\"height\":1440},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/wiersholm.no\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Newsletters\",\"item\":\"https:\/\/wiersholm.no\/en\/newsletters\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Norway&#8217;s Offshore Taxation Proposal\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/wiersholm.no\/en\/#website\",\"url\":\"https:\/\/wiersholm.no\/en\/\",\"name\":\"Law firm Wiersholm\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/wiersholm.no\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Norway's Offshore Taxation Proposal - Law firm Wiersholm","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/","og_locale":"en_US","og_type":"article","og_title":"Norway's Offshore Taxation Proposal","og_description":"In the 2024 National Budget (full text in Norwegian only here) published on 6 October 2023, the Government proposed to introduce a legal basis for taxation of foreign companies participating in certain activities in the 200-nautic mile zone or on the Norwegian continental shelf. Activities that would be covered by the proposed taxes are as [&hellip;]","og_url":"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/","og_site_name":"Law firm Wiersholm","article_modified_time":"2025-03-13T12:46:22+00:00","og_image":[{"width":2560,"height":1440,"url":"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2023\/10\/shipping-offshore-cargo-norway-02-scaled-1.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/","url":"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/","name":"Norway's Offshore Taxation Proposal - Law firm Wiersholm","isPartOf":{"@id":"https:\/\/wiersholm.no\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/#primaryimage"},"image":{"@id":"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/#primaryimage"},"thumbnailUrl":"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2023\/10\/shipping-offshore-cargo-norway-02-scaled-1.jpg","datePublished":"2023-10-10T20:46:00+00:00","dateModified":"2025-03-13T12:46:22+00:00","breadcrumb":{"@id":"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/#primaryimage","url":"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2023\/10\/shipping-offshore-cargo-norway-02-scaled-1.jpg","contentUrl":"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2023\/10\/shipping-offshore-cargo-norway-02-scaled-1.jpg","width":2560,"height":1440},{"@type":"BreadcrumbList","@id":"https:\/\/wiersholm.no\/en\/newsletters\/norways-offshore-taxation-proposal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/wiersholm.no\/en\/"},{"@type":"ListItem","position":2,"name":"Newsletters","item":"https:\/\/wiersholm.no\/en\/newsletters\/"},{"@type":"ListItem","position":3,"name":"Norway&#8217;s Offshore Taxation Proposal"}]},{"@type":"WebSite","@id":"https:\/\/wiersholm.no\/en\/#website","url":"https:\/\/wiersholm.no\/en\/","name":"Law firm Wiersholm","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/wiersholm.no\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/wiersholm.no\/en\/wp-json\/wp\/v2\/newsletter\/18721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiersholm.no\/en\/wp-json\/wp\/v2\/newsletter"}],"about":[{"href":"https:\/\/wiersholm.no\/en\/wp-json\/wp\/v2\/types\/newsletter"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wiersholm.no\/en\/wp-json\/wp\/v2\/media\/22247"}],"wp:attachment":[{"href":"https:\/\/wiersholm.no\/en\/wp-json\/wp\/v2\/media?parent=18721"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiersholm.no\/en\/wp-json\/wp\/v2\/tags?post=18721"},{"taxonomy":"competence_area_tax","embeddable":true,"href":"https:\/\/wiersholm.no\/en\/wp-json\/wp\/v2\/competence_area_tax?post=18721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}