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Norway
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Do you perform work in Norway?
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This is an English brochure for foreign workers and contractors. The brochure gives information on how to report contracts and employees to the Central Office - Foreign Tax Affairs by using the website Altinn
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Document ID:
9944
1.26 M
(PDF)
Contact author
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Date added:
21.11.2007
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Norway
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Hvitvasking.no
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Økokrim og Kredittilsynet har etabelert et felles nettsted, Hvitvasking.no, som skal samle informasjon knyttet til tiltak mot hvitvasking og terrorfinansiering.Nettstedet skal være en nasjonal ressurs for rapporteringspliktige og andre interesserte i arbeidet mot hvitvasking og terrorfinansiering. Det inneholder blant annet nyheter, relevant lovverk, rettsavgjørelser, hvitvaskingstrender, veiledning og annet stoff som er relevant for de ulike gruppene av rapporteringspliktige. Disse omfatter særlig foretak under tilsyn av Kredittilsynet, og i tillegg blant annet forhandlere av verdifulle gjenstander. Etableringen av et slikt nettsted er tidligere drøftet med finansnæringen, og er blitt positivt mottatt.
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Document ID:
9945
27 K
Contact author
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Date added:
21.11.2007
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Translation
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Laundrilng money (Hvitvasking.no)
The Norwegian National Authority for Investigation and Prosecution of Economic and Environmental Crime and The Financial Supervisory Authority of Norway has launched a new website ”Hvitvasking.no” (Money laundring), which purpose is to present information on initiatives against money laundring and financing of terrorism. This website will be a national recource for those who are required to report and other interested parties working against money laundring and financing terror. The contents of the website will among other things contain news, current laws, court decisions, money laundring trends, guides and other information than might be of relevance for those who are obliged to report on these matters. Parties subject to reporting obligations are especialy companies that are supervised by The Financial Supervisory Authority but also others such as traders of highly valuable goods.
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Norway
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Nordic website – Hello Norden
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The 'Hello Norden' portal is the Nordic Council of Ministers' information service for private individuals and small enterprises who move across Nordic borders, providing information about everything from health insurance, pensions, tax, unemployment benefit and scholarships connected to education and work.
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Document ID:
9947
4 K
Contact author
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Date added:
21.11.2007
Also available in
Norwegian
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Norway
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Service Centre for Foreign Workers
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This brochure is made in connection with opening of a new service senter for foreign workers.Foreign workers who come to Norway to seek work must currently visit several public offices to get the information, work permit and documents necessary for working in Norway.To make it easier for the foreign workers the Police, the Directorate of Immigration (UDI), the Tax Administration and the Labour Inspection Authority have established a joint service centre, the Service Centre for Foreign Workers in Norway. The Service Center is user-focussed. Everyone visiting the center will receive information about their rights and duties and get treated the necessary applications for working in Norway:
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Document ID:
9943
2 K
Contact author
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Date added:
21.11.2007
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Norway
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Tax Information Exchange Agreements between The Nordic countries and Isle of Man
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The Nordic countries and the Isle of Man have signed Tax Information Exchange Agreements as well as a number of agreements to prevent international double taxation.The Governments of the Nordic countries and the Isle of Man have signed seven bilateral Tax Information Exchange Agreements. The agreements provide for the full exchange of information in both criminal and civil tax matters and will become an important tool in the Nordic countries’ efforts to combat international tax evasion.
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Document ID:
9946
40 K
Contact author
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Date added:
21.11.2007
Also available in
Norwegian
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Norway
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Fritak fra leveringsplikten for skattytere som mottar en fullstendig og korrekt forhåndsutfylt selvangivelse
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I dette høringsnotatet foreslår departementet endringer i ligningsloven § 4-2 nr. 2 og forskrift 22. desember 2000 nr. 1569 om forhåndsutfylt selvangivelse, slik at de skattytere som etter å ha kontrollert de forhåndsutfylte opplysningene, ikke har endringer eller tillegg til disse, kan slippe å svare ved å returnere selvangivelsen til ligningskontoret eller levere elektronisk. Ved å ikke levere en korrigert selvangivelse innen leveringsfristen anses skattyter å ha godkjent innholdet, og derved å ha bekreftet at de forhåndsutfylte opplysningene er korrekte og fullstendige. Forslaget innebærer ingen endring i skattyters opplysningsplikt overfor ligningsmyndighetene. Skattyter vil fremdeles ha et ansvar for at de formues- og inntektsopplysningene som legges til grunn ved ligningen er riktige. Dette innebærer at den som ikke korrigerer eller supplerer en uriktig eller mangelfullt forhåndsutfylt selvangivelse, vil kunne miste klageadgangen, ilegges tilleggsskatt eller anmeldes for skattesvik.
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Document ID:
9777
69 K
Contact author
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Date added:
06.09.2007
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Translation
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Exemption from the duty to deliver the tax return for taxpayers that receive a complete and correct pre-filled tax return. (A report from the Ministry of Finance sent out for comments)
In this report the Ministry of Finance suggests amendments to § 4-2 in the Tax Administration Act and to regulation of 22. december 2000 no 1569, concerning pre-filled tax return. The proposal is that taxpayers, whom after having checked the prefilled information given in the tax return, and have no changes or any additional information, do not have to return the tax return to the assessment office or by an electronic delivery.If a taxpayer does not file an ammended tax return by the given deadline, it is presumed that he/she has accepted the contents of the tax return, hence has confirmed that the prefilled information is correct and complete. The proposal does not imply any changes in the taxpayer’s duty to inform the tax authority. The tax payer will still be responsable for the correctness of the information given regarding wealth and income which the tax assessment is based on. If a taxpayer does not rectify or supply additional information when a prefilled tax return is wrong or has left out information, it may have as a consequence loss of the right to complain, penalty tax and fines or being reported for tax fraud.
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Norway
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Guidelines to the individual items
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Guidelines to the individual items for the tax return for 2008
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Document ID:
9779
27 K
Contact author
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Date added:
06.09.2007
Also available in
Norwegian
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Norway
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Levering av elektroniske tjenester til Norge
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Informasjon til utenlandske leverandører av elektroniske tjenester til norske mottaker, om merverdiavgift på slik tjenester.
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Document ID:
9780
27 K
Contact author
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Date added:
06.09.2007
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Translation
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The Supply of Electronic Communications Services (Ecomservices) to Norway
This document gives information on VAT-rules that applies to ecomservices given to Norwegian from foreign suppliers.
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Norway
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Nye skatteregler om internprising
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Regjeringen foreslår nye skatteregler om internprising. Forslaget bedrer ligningsmyndighetenes muligheter til å fastsette riktige internpriser ved transaksjoner mellom selskaper innenfor samme konsern. Det foreslås blant annet særskilt oppgaveplikt for selskaper i interessefellesskap og særskilt dokumentasjonsplikt for selskaper som inngår i store konsern. Regjeringen foreslår også at OECDs retningslinjer for skattemessig internprising for flernasjonale foretak gis en mer formalisert status som rettskildefaktor i norsk rett
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Document ID:
9778
42 K
Contact author
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Date added:
06.09.2007
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Translation
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New taxrules on transfer pricing
This is a press release from the Government proposing new tax rules on transfer pricing. The proposal improves the tax authorities possibilty to set the right price on transactions between companies within the same group. Specifically, it is suggested to have a special filing requirement for companies that have common interests and companies that are a part of a large group are required to give special information.The Government also proposes that OECD Transfer Pricing Guidelines for Multinationals and Tax Administrations, should be given a more formal status in the Norwegian legislation as a source of law to consider.
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Norway
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Rapportering av utenlandske oppdrags- og arbeidstakere
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For å sikre god innrapportering i samsvar med regelverket, foreslår Finansdepartementet - på bakgrunn av en rapport fra en arbeidsgruppe - en rekke endringer i dette regelverket. Bakgrunnen for forslaget er et behov for å gjøre rapporteringsreglene mer treffsikre, og for å forenkle reglene.Hovedformålet med rapporteringsplikten er at skattemyndighetene raskt skal få oversikt over utenlandske oppdragstakere som opererer i riket eller på kontinentalsokkelen, og over deres arbeidstakere.
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Document ID:
9776
96 K
Contact author
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Date added:
06.09.2007
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Translation
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Reporting by foreign employers and employees (A law bill from the Ministry of Finance sent our for comments
Based on a report from a working group, the Ministry of Finance has come up with a proposal for several amendments to the existing set of rules to facilitate that reporting is done in accordance with the rules.The reason for this proposal, is a request for making the reporting rules more precise and more simple.The main purpose with this reporting , is to give the tax authority a quick overview over all foreign employers operating in mainland Norway and on its continental shelf, and their employees.
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Norway
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Taxation of hired out personnel
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This article gives an overview over the rules that applies for taxation of foreign personnel hired out to do work in Norway.
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Document ID:
9781
28 K
Contact author
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Date added:
06.09.2007
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Norway
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Årsrapport for 2006 - på norsk
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Årsrapport fra Skatteetaten for 2006 på norsk
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Document ID:
9783
682 K
(PDF)
Contact author
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Date added:
06.09.2007
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Translation
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Annual report 2006 – in Norwegian
The annual report of The Norwegian Tax Administration.(The text is in Norwegian)
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Norway
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Årsrapport for 2006 – på norsk
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Årsrapport for 2006 – på norskTollvesenet
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Document ID:
9782
1.70 M
(PDF)
Contact author
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Date added:
06.09.2007
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Translation
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Annual report 2006 – in Norwegian
Annual report 2006 – in Norwegian from Custom and excise
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Norway
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Specific Tax Topics from the Central Office Foreign Tax Affairs
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At this site you will find information given by the Central Office Foreign Tax Affairs on specific tax topics.
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Document ID:
9771
30 K
Contact author
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Date added:
24.08.2007
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Norway
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Channel Strategy Update - Initiative for Improving Information
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This document is Norway's contribution to a newsletter containing the latest development on channel stategy within the tax administration.
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Document ID:
9523
302 K
(PDF)
Contact author
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Date added:
14.03.2007
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Norway
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Annual report 2004
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Annual report 2004 from the Norwegian Tax Administration
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Document ID:
9132
302 K
(PDF)
Contact author
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Date added:
11.10.2006
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Norway
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Annual report 2005
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Annual report 2005 from the Norwegian Tax Administration.
English version
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Document ID:
9074
168 K
(PDF)
Contact author
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Date added:
16.08.2006
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Norway
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Beskatning av skipseiende selskaper
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Pressemelding fra rederiskatteutvalgetRederiskatteutvalget overleverte 7. mars 2006 sitt forslag til endringer i beskatningen av utenriks sjøfart til Finansministeren. Utvalget ble oppnevnt for å utrede den samlede beskatningen av rederinæringen, og vurdere eventuelle endringer i regelverket.I denne pressemeldingen finner du en oversikt over hvilke modeller for beskatning av skipseiende selskaper utvalget har vurdert. Hele utredningen fra utvalget finnes i NOU 2006:4 under følgende adresse: http://www.odin.dep.no/filarkiv/275076/nou42006.pdf
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Document ID:
9069
53 K
Contact author
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Date added:
16.08.2006
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Translation
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Taxation of shipping companies
Press release from the taxcommittee on shippingThe taxcommittee of shipping gave to the Minister of Finance on 7 March 2006, their proposal on amendment concerning taxation of foreign shipping trade. The committee was appointed to give an account of the total taxation of the shipping trade, and consider possible amendments in the set of rules.In this press release you will also find a survey of different models in how to tax shipping companies, that the committe has considered.At the following adress you will find the whole report (NOU 2006.4) from the committee. http://www.odin.dep.no/filarkiv/275076/nou42006.pdf
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Norway
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EFTA godkjenner norsk differensiert arbeidsgiveravgift
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Efta`s overvåkings myndigheter har akseptert en plan for differensiert arbeidsgiveravgift for perioden 2007 til 2013.EFTA`S overvåkningsmyndighet bestemte i dag (19 juli 2006) at de ikke ville bestride en ny norsk hjelpeplan angående regiondifferensiert arbeidsgiveravgift som blir betalt av arbeidsgiver. Den nye planen vil gjelde fra 1. januar 2007.
På denne websiden vil du finne EFTAs pressemelding:
http://www.eftasurv.int/information/pressreleases/2006pr/dbaFile9848.html
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Document ID:
9068
47 K
Contact author
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Date added:
16.08.2006
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Translation
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EFTA accepts a differentiated social security contributions in Norway
The EFTA Surveillance Authority accepts a Norwegian scheme on regionally differentiated social security contributions for the period from 2007 to 2013The EFTA Surveillance Authority decided today not to raise objections to a new Norwegian aid scheme concerning regionally differentiated social security contributions paid by the employers. The new scheme will take effect from 1 January 2007.
At this website you will find EFTAs press release:
http://www.eftasurv.int/information/pressreleases/2006pr/dbaFile9848.html
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Norway
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The Norwegian Economy
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At this web-site from the Norwegian Ministry of Finace, you will find links to differents documents regarding the Norwegian Economy. All the documents are in English.
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Document ID:
9073
45 K
Contact author
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Date added:
16.08.2006
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