Udtrykket "royalties" betyder i denne artikel betalinger af enhver art, der modtages som vederlag for anvendelsen af eller retten til at benytte enhver ophavsret til et litterært, kunstnerisk eller videnskabeligt arbejde, herunder spillefilm, ethvert patent, varemærke, mønster eller model, tegning, hemmelig formel eller fremstillingsmetode, eller for anvendelsen af eller retten til at

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Taxation in Bosnia and Herzegovina includes both federal and local taxes. Tax revenue in Bosnia and Herzegovina stood at 28.6% of GDP in 2013. Most important revenue sources include the income tax, Social Security contributions, corporate tax, and the value added tax, which are all applied on the fe

virksomheten som for eksempel royalty og renter. Militärutbildningar · Royalty · Stipendier · Tjänsteinkomster i utländsk valuta Royalty · Torg- och marknadshandel. Knapp Belopp och procent - Företag · 2021. Här kan du läsa om 2010 års vinstallokeringsrapport där OECD ger detaljerad vägledning för hur inkomst som är hänförlig till ett fast driftställe ska bestämmas  som inom EU). Den norska kunden (köparen) beräknar och betalar norsk moms.

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Dividends paid by BP to a government as an ordinary shareholder are excluded. For the year ended 31 December 2015, there were no reportable dividend payments to a government. Skatteetaten 6.8 (AfDB & GFI 2013: 45). Commonly, rents and royalties derived from resource management are embezzled or expended in unproductive ways through corruption and elite capture.

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Excludes Skatteetaten. (98.3). 7. okt 2020 Departementet mener at en kildeskatt på royalty og leiebetalinger for visse seg som avgiftspliktige for produksjonsavgiften hos Skatteetaten.

2017-12-31

Royalties skatteetaten

Royalties. Royalties relating to the extraction of oil, gas and minerals paid to a government are to be disclosed. Where royalties are paid in kind, the value and volume are reported. Dividends.

Royalties skatteetaten

Article 20 Students. Article 21 Other income. 2005-02-08 Press and hold the Ctrl-key (Cmd-key on Mac). Click + to enlarge or - to shrink.
Nordea funds oy

Royalties skatteetaten

Licence fees This represents total, rather than working interest share of, licence fees, rental fees, entry fees and other levies or consideration for licences and/or concessions paid for access to an area during the year (with the exception of signature bonuses which are captured within bonus payments if Includes royalties that are remitted directly to the Canadian federal government that are then sent to the Government of Newfoundland and Norway Government of Norway Skatteetaten 440,000 - - - - - - 440,000 Translated using the financial year average foreign exchange rate: 1 NOK : 0.1570 CAD Norway Royalties. This represents cash royalties paid to Governments during the year for the extraction of oil or gas. The terms of the royalties are described within our Production Sharing Contracts 2021-03-25 The Report includes taxes levied on income, production or profits or withheld from dividends, royalties and interest received by BP. In addition, taxes paid on behalf of BP by the NOC out of production entitlements are reported.

Det land, hvor den retmæssige ejer af royalties har skattemæssigt hjemsted (bopælslandet), kan beskatte royaltybetalinger (artikel 12, stk. 1). Det land, hvor royalties er opstået (kildelandet), kan også beskatte royaltybetalingen.
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Royalties skatteetaten




We are a UK business exporting to Norway. We are confused by the changes from April 2020 and wondered if anyone has/is going through the same and could

Article 16 Director’s fees.