sábado, junho 07, 2008

Norway: Statements from the Norwegian tax authorities regarding foreign investments funds

In March 2008, the Norwegian directorate of taxes issued three interpretative statements regarding the applicability of the Norwegian tax exemption method (TEM) on foreign investments funds. According to the Norwegian directorate of taxes, Danish, Irish and German investment funds are not covered by the TEM due to the funds not being liable to general corporate income tax in their respective countries of residence. Norwegian investment funds are specifically covered by the TEM. Foreign investment funds will in principle be covered by the TEM provided they are comparable to Norwegian entities qualifying for the TEM.(...)

3 comentários:

Anónimo disse...

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Anónimo disse...

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