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