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Contents

Official guidance
Double Taxation Relief Manual

DT14500PP · Double Taxation Relief Manual: Norway

  • DT14502 · Admissible taxes
  • DT14503 · Inadmissible taxes
  • DT14504 · Source of income
  • DT14505 · Dividends
  • DT14506 · Interest and royalties
  • DT14508 · Hired out employees
  • DT14508A · Pensions other than government service pensions (see DT14509)
  • DT14509 · Government pensions
  • DT14511 · Fixed minor formatting errors: Norway: alimony and similar payments
  • DT14512 · Offshore activities
  • DT14513 · Relief from Norwegian tax
  • DT14514 · Dual resident
  1. Double Taxation Relief Manual: Norway: contents
  2. Double Taxation Relief Manual: Norway: admissible taxes

DT14502 | Double Taxation Relief Manual: Norway: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

Admissible for credit under the agreement:

National income tax (inntektsskatt til staten).

County municipal tax on income (inntektsskatt til fylkeskommunene).

Municipal tax on income (inntektsskatt til kommunen).

National tax on income from the exploration for and the exploitation of submarine petroleum resources and activities and work relating thereto including pipeline transport of petroleum produced (skatt til staten av vunnet ved undersøkelse etter og utnyttelse av undersjøilske petroleumsforekomster og dertil knyttet virsomhet og arbeid, herunder rørledningstransport av utvunnet petroleum).

National tax on remuneration to non-resident artistes, (skatt til staten på honorar til utenlandske artisterv).

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