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Concept variable
Tax deduction for expenses on research and development
| Norwegian (bokmål) | |
| Name | Tax deduction for expenses on research and development |
|---|---|
| Definition | Tax deduction for expenses on research and development is a deduction for expenses on research and development projects, according to the Taxation Act section 16-40. If the calculated deduction exceeds the total assessed taxes, the excess shall be paid. |
| Valid from | 2002-01-01 |
| Valid to | |
| Owner | 970 - Division for accounting statistics |
| Statistical unit | Enterprise |
| Subject | 10.02 - Business taxes |
| Reference | http://www.ssb.no/emner/10/02/nos_skatt/nos_d294/nos_d294.pdf |