Source: https://www.carrotsandsticks.net/regulation/country-country-reporting-norwegian-accounting-act-%C2%A73-3d-norwegian-security-trading-act-%C2%A75-5a/
Timestamp: 2019-04-20 14:20:10+00:00

Document:
The Norwegian regulation regarding ‘Report on Payments to Governments’ (‘Lov om rapportering om betalinger til myndigheter mv.’) applies to companies involved in extractive and logging activities. The Norwegian Accounting Act § 3-3d, § 3-5 and § 8-2 and the Norwegian Securities Act § 5-5a, § 5-12 and § 5-13 include references to transparency rules. The detailed regulation is provided for in the regulation ‘Forskrift om land-for-land rapportering’. The requirements are more extensive than those of the relevant EU Directive approved 2013.

References: § 3
 § 3
 § 8
 § 5
 § 5
 § 5