Value added tax in Norway

Journal
Bryne, E.
Bulletin for International Taxation 2002 (Volume 56), No. 8
PriceUSD 45

Description of the VAT system in Norway, originally introduced in 1970, and comparison with the EU VAT system. Discussion of the sources and structure of Norway's VAT legislation, the tax mechanism, territorial scope, definitions, exemptions, taxable persons, taxable transactions, and exemption with credit (place of supply and zero-rating).