How should country-by-country reporting for companies in the extractive industries be introduced in Norway?

Summary: This brief legal report, commissioned by PWYP Norway and written by the Norwegian law firm, Arntzen de Besche, suggests how Norway can implement a country-by-country reporting regulation in Norwegian law, that easily can open up for further and necessary regulation.

The report summarizes the ongoing processes in the US and EU, and provides a legal consideration of a suggestion for how a Norwegian law text for the extractives sector can be based upon this.