Corporate tax

Statistics

Income and deductions for companies
The purpose of the statistics is to show how the tax system affects corporate taxation.
Tax statistics for companies
The purpose of the statistics is to present taxable income and assessed taxes for companies.

Analyses, articles and publications

Showing 5 of 5

  1. Private business wealth and latent tax liabilities in Norway, 2011–2022

    This report measures the total stock of private business wealth and the associated latent tax liabilities among personal owners of Norwegian unlisted limited liability companies.

  2. The importance of escape clauses: Firm response to thin capitalization rules

    Escape clauses, where small firms are exempt from particular tax rules, is a crucial feature of a number of corporate tax schemes, but creates incentives to avoid taxation by manipulating the measures that determine inclusion.

  3. Unrealized gains in unlisted firms: Tax liabilities and descriptive statistic

    In 2006, Norway enacted a major tax reform that harmonized the tax rates between labor and capital income and introduced the dividends tax.

  4. Valuation of unlisted equity in Norway

    Reliable data on wealth and assets are central to official statistics, research and public agencies as tax base for the wealth tax. Norway is among few countries in the OECD who levy a wealth tax, where the tax base is market value of all assets.

  5. Investment, dividends and ownership in Norway, 2004-2018

    Norway enacted multiple tax reforms in the period 2004-2018.

Older analyses, articles and publications
for subtopic corporate tax.