The EFTA Surveillance Authority (ESA) has closed its investigations into the tax ruling practices of Iceland, Liechtenstein, and Norway, without finding any evidence of state aid infringements.
ESA said that it had carefully assessed tax ruling practices in the three countries. It found no instances of tax rulings being used in a manner contrary to the state aid rules of the EEA Agreement, which correspond to the EU state aid rules.
The investigations were launched on the ESA’s own initiative. They were conducted in parallel with ongoing investigations by the European Commission into the tax ruling practices of EU member states.