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 |