Norway's tax reform 2004-2006

Journal
Bulletin for International Taxation 2005 (Volume 59), No. 4
This article discusses Norway's new tax reform which will be phased in gradually over 2004 to 2006. The article considers, among other things, the unpredictable process of tax reform, the three-band tax rate structure, the exemption method for corporations, the capital tax and company tax, and the 50% band.