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Concept variable

Tax deduction for expenses on research and development

	Norwegian (bokmål)
Name	Tax deduction for expenses on research and development
Definition	Tax deduction for expenses on research and development is a deduction for expenses on research and development projects, according to the Taxation Act section 16-40. If the calculated deduction exceeds the total assessed taxes, the excess shall be paid.
Valid from	2002-01-01
Valid to
Owner	970 - Division for accounting statistics

Statistical unit	Enterprise
Subject	10.02 - Business taxes
Reference	http://www.ssb.no/emner/10/02/nos_skatt/nos_d294/nos_d294.pdf