ARTICLE · 04 SEPTEMBER 1995
Taxation in Norway - Summary of Contents
NorwayAccounting and Audit
Taxation in Norway consist of 6 different articles (documents).
CORPORATE TAXATION
1. Tax Rates
2. Resident Companies
Territoriality
International Shipping
Norwegian-Controlled Companies in Low-Tax Countries
Rates
Gross Income
Dividends
Capital Gains and RISK Adjustment
Inventory
Business Expenses
Depreciation
Assets imported into or Exported from Norway
Reserves
Royalties
Interest
Foreign Tax Credit
Loss Carryovers
Treatment of Groups of Companies
Active Shareholders
Liquidation's
Royalties and Interest Paid to Foreign Affiliates
Companies Leaving Norway
Taxation of Petroleum Companies
Determining Income - petroleum
Deduction - petroleum
Thin capitalisation - petroleum
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