Concept variable

Assessable income

	Norwegian (bokmål) Norwegian (nynorsk)
Name	Assessable income
Definition	Total income which will be included in the calculation of ordinary income.
Valid from	1996-01-01
Valid to
Owner	970 - Division for accounting statistics
Comments	Limited companies assessed according to the special rules for shipping companies are exempt from taxes on ordinary income, but their income is taxed when they distribute dividends to shareholders. They must also pay taxes on positive net financial income and other income liable to taxation.

Statistical unit	Enterprise
Subject	10.02 - Business taxes

Linked to StatBank tables	10451: Tax return account for companies, by industrial classification (SIC2007) 10450: Tax return account for companies, by taxpaying position and sector 10334: Tax return account for companies, by sector 07933: Tax return account for limited companies, by industrial classification (SIC2007) (closed series) 07128: Dividends, capital gains and risk-free-return for individuals residing in Norway (closed series) 06898: Tax return account for limited companies, by industrial classification (SIC2002) (closed series) 06466: Tax return account for limited companies, by taxpaying position (closed series) 06465: Tax return account for limited companies, by ownership (closed series) 03541: Tax return account for limited companies (closed series)