GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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13:24 Apr 16, 2004 |
Norwegian to English translations [PRO] Bus/Financial - Finance (general) | ||||
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| Selected response from: Richard Lawson Local time: 22:03 | |||
Grading comment
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Summary of answers provided | ||||
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5 +1 | Statement of Assets in Foreign Countries |
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4 -1 | foreign assignment |
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foreign assignment Explanation: www.cbc.ca/programs/sites/foreign.html and many other hits on googles |
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Statement of Assets in Foreign Countries Explanation: The term "oppgave" is often used for documents that would be referred to as "statements", "returns" or "certificates" in English. The utenlandsoppgave is a statement to the Norwegian tax authorities of assets held in foreign countries. The following excerpt from an NOU on "tilleggsskatt" may be of help. Ligningsloven § 4-4 nr. 3 og 4 pålegger visse skattytere som har eiendeler i utlandet, å levere opplysninger om dette i en særskilt utenlandsoppgave. Dette gjelder skattytere som har eierinteresser på 10 prosent eller mer i et utenlandsk selskap, eller som uansett eierandelens størrelse har bestemmende innflytelse over selskapet eller innretningen. Skattytere som har konto i utenlandsk bank skal også levere utenlandsoppgave. NOU 2003: 7 Tilleggsskatt m.m. Reference: http://odin.dep.no/fin/norsk/publ/utredninger/NOU/006001-020... |
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