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Concept variable
Tax deduction for tax paid to foreign country
| Norwegian (bokmål) | |
| Name | Tax deduction for tax paid to foreign country |
|---|---|
| Definition | Tax deduction for tax paid to foreign country is a deduction that can be demanded according to the rules in Sections 16-20 and 16-30 of the Taxation Act. The taxpayer can demand a deduction for assessed income tax or property they have paid to a foreign state. Also, if the taxpayer has paid tax to a foreign state on dividends or profits from subsidiaries, it can demand a deduction from Norwegian tax. Unused tax deductions can be carried forward for 10 years. |
| Valid from | 2000-01-01 |
| Valid to | |
| Owner | 970 - Division for accounting statistics |
| Statistical unit | Enterprise |
| Subject | 10.02 - Business taxes |
| Reference | http://www.ssb.no/emner/http://www.ssb.no/emner/10/02/nos_skatt/nos_d294/nos_d294.pdf |