I agree with Bjørnar. This is more likely to do with making tax adjustments in order to evade taxation. There may be a "snappier" answer than my proposal but it gets the meaning across, at least.

"The exemption method does not apply for share investments in companies in low-tax countries outside the EEU, or portfolio investments outside the EEU.In order to avoid a flow of tax exempted share income and tax motivated adjustments as a consequence of the proposed NOKUS rules, the Ministry of Finance proposes a restriction of the application area of the exemption method."

"Utvalgets flertall foreslår endringer i NOKUS-reglene, som anvendes overfor eiere av norskkontrollerte selskaper mv. i lavskattland. 1 Hensikten er å gjøre reglene til et mer effektivt virkemiddel mot skattetilpasninger i form av kapitalflukt til lavskatteregimer for blant annet sjøfart i utlandet."