Treatment of inbound and outbound expatriates in Norway

Journal
Author
Brennhovd, J.
Country
Norway
Published Date
Issue
Bulletin for International Taxation 2002 (Volume 56), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article considers various aspects of the treatment of inbound and outbound expatriates in Norway. The article discusses, among other things, the rules pertaining to residence and work permits, when a person becomes a tax resident in Norway, the income tax aspects, including the impact of tax treaties, vacation allowances, Norway's National Insurance Scheme, and tax planning for inbound and outbound expatriates.