在挪威发展业务.pdfVIP

May 2017 在挪威发展业务 - 税务 Doing Business in Norway - Tax 按常规，在挪威常驻的公司将就其在全球的收入向挪 威纳税。 As a main rule, corporations domiciled in Norway are subject to Norwegian taxes on their worldwide income. 修德 1.概况 1. GENERAL 按常规，在挪威常驻的公司将就其在全球的 As a main rule, corporations domiciled in Norway are subject to 收入向挪威纳税。 Norwegian taxes on their worldwide income. A Norwegian subsidiary, through which a foreign company has 一家由外国公司控制的在挪威开展业务 organized their Norwegian activity, is tax liable to Norway as any 的，挪威子公司，也将和其他挪威公司一样 other Norwegian company. Other foreign companies operating 向挪威纳税。 在挪威和挪威大陆架运营的其 in Norway and on the Norwegian Continental Shelf are liable to 他外国公司如果在挪威从事“商业活动”， Norwegian tax provided they are engaged in a “business activity” 从而设立了挪威的常驻机构，则也需要向挪 in Norway and thereby have created a Norwegian permanent 威纳税。 establishment. 除了常驻机构的税务责任外，外国投资者一 Save for tax liability due to permanent establishments, foreign 般不需向挪威承担任何所得税责任。 然而， investors will as a general rule not have any income tax liability to Norway. A foreign investor may, however, be liable for withholding 外国投资者可能对从挪威公司的投资衍生的 tax on dividends derived from an investment in a Norwegian 股息承担预扣税。 company. 2.业务利润 2. BUSINESS PROFITS 2.1 税务责任