Concept variable

Tax deduction for tax on natural resources

  Norwegian (bokmål)
Name Tax deduction for tax on natural resources
Definition Companies may demand tax deductions from income for tax on natural resources. If the tax on natural resources is greater than the income tax for the fiscal year, the excess may be carried forward as a tax deduction in later years.
Valid from 1997-01-01
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/