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
Losses - petroleum
Operating Licences - petroleum
Estimated Payments - petroleum
Other Considerations - petroleum
3. Non-resident Companies
4. Taxation of partnerships, Joint Ventures and Trusts
Partnerships and Joint Ventures
Trust
5. Taxation of Self-Employed Persons
TAXATION OF INDIVIDUALS/ PERSONAL TAXATION
1. Tax Rates
2. Taxation of Residents
Active Shareholders and Partners
Deductible Expenses
Personal Deductions
Tax Rates
Credits
3. Taxation of Expatriates
4. Taxation of Non-residents
Withholding Taxes
5. Inheritance and Gift Tax
6. Net Wealth Tax
SHIPPING IN NORWAY
TAX TREATIES
General
Treaty withholding Tax Rates
INDIRECT TAXES
1. Value-Added Tax (VAT)
2. Investment Tax
3. Stamp Duty
PRINCIPAL TAXES, SOURCES OF TAX LAW, TAX ADMINISTRATION
1. Principal Taxes
Direct Taxes
Recognition of Income and Deductions
Active Shareholders and Partners
Indirect Taxes
2. Sources of Tax Law
3. Tax Administration
Filing and Payment
Assessments
Appeals
Penalties and Interest
For further information please contact Unni Bjelland, Ernst & Young tel. +472 203 6000, or fax +472 203 6370, or enter a text search 'Ernst & Young' and 'Business Monitor'.
The content of this article is intended to provide general information on the subject matter. It is therefore not a substitute for specialist advice.
