International Tax

Business Operations in Norway (Portfolio 7280)

  • This Portfolio contains information designed to enable foreign businesses to determine the best method of conducting their operations in Norway from both a tax and a general legal point of view and addresses the practical problems confronting foreign businesses operating in Norway.

Description

The Portfolio analyzes in detail the statutory and procedural framework of Norwegian income taxation as it applies to individuals and corporations, both resident and nonresident. The analysis also covers many of the other legal details vital to the organization of a Norwegian company. In addition to providing a detailed explanation of the Norwegian system of income taxation, the Portfolio discusses the local taxes, the value added tax and other taxes.

 

Table of Contents

I. Norway — The Country, Its People and Economy
II. Operating a Business in Norway
III. Forms of Doing Business in Norway
IV. Principal Taxes
V. Taxation of Domestic Corporations
VI. Taxation of Oil and Gas Companies
VII. Taxation of Hydro-Electric Power Companies
VIII. Taxation of Shipping Companies — The Tonnage Tax Regime
IX. Taxation of Foreign Corporations
X. Taxation of a Branch
XI. Taxation of Partnerships
XII. Taxation of Other Business Entities
XIII. Taxation of Individuals — Residents
XIV. Taxation of Nonresident Aliens
XV. Inheritance Tax
XVI. Net Wealth Tax
XVII. Inter-Company Pricing
XVIII. Special Provisions Relating to Multinational Corporations
XIX. Avoidance of Double Taxation

nordbo-espen-2015
Espen Nordbø
Partner
Advokatfirmaet Haavind As
Eva Gjerlaug
Eva Gjerlaug
Advisor
Norwegian Ministry of Finance
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