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Concept variable

Tonnage tax

	Norwegian (bokmål)
Name	Tonnage tax
Definition	Tonnage tax applies to shipping companies taxed pursuant to the Taxation Act Sections 8-10 to 8-19. It is computed on the basis of information about the ship¿s net tonnage and the number of days in operation.
Valid from	1996-01-01
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