Concept variable

Tax deduction for expenses on research and development

  Norwegian (bokmål)
Name Tax deduction for expenses on research and development
Definition Tax deduction for expenses on research and development is a deduction for expenses on research and development projects, according to the Taxation Act section 16-40. If the calculated deduction exceeds the total assessed taxes, the excess shall be paid.
Valid from 2002-01-01
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