natgillin/translations-raw huggingface dataset:
The tax system must also contribute to the future financing of the welfare system and make it attractive to invest and create jobs in Norway.
Skattesystemet må også framover bidra til at velferdsordningene kan opprettholdes, samtidig som det skal være attraktivt å investere og skape arbeidsplasser i Norge.
The emphasis of the 1992 tax reform was on equal tax treatment, broad tax bases and low rates, with a particular focus on corporate and capital taxation.
I skattereformen 1992 ble det lagt vekt på skattemessig likebehandling, brede grunnlag og lave satser, med særlig oppmerksomhet rettet mot bedrifts- og kapitalbeskatningen.
These guiding principles were also followed in the 2006 tax reform.
Disse retningslinjene ble videreført gjennom skattereformen 2006.
The theoretical foundation and close integration of different parts of the tax system have produced a robust, stable tax system and reduced tax-adjustment incentives.
Det prinsipielle grunnlaget og den sterke integrasjonen mellom ulike deler av skattesystemet har gitt et robust og stabilt skattesystem og redusert motivene for skattetilpasninger.
The positive features of the tax system are believed to have helped Norway to maintain relatively high overall tax rates compared to other countries without incurring higher economic costs.
De gode egenskapene ved skattesystemet antas å ha bidratt til at Norge kan ha et høyere samlet skattenivå enn andre land, men uten tilsvarende høyere realøkonomiske kostnader.
The 1992 reform followed an international trend of broadening tax bases and reducing tax rates.
1992-reformen føyde seg inn i en internasjonal trend hvor skattegrunnlag ble utvidet og skattesatser redusert.
Norway went further than many other countries.
Norge gikk lengre enn mange andre land.
The corporate tax rate was reduced from 50.8 per cent to 28 per cent.
Selskapsskattesatsen ble redusert fra 50,8 prosent til 28 prosent.
Norway is a small, open economy in which capital flows relatively freely across borders.
Norge er en liten økonomi der kapital flyter relativt uhindret over grensene.
The required return on investments will thus be determined by the international capital market.
Avkastningskravet på investeringene bestemmes da på det internasjonale kapitalmarkedet.
The Norwegian corporate tax rate of 28 per cent has remained unchanged since 1992.
Den norske selskapsskattesatsen på 28 prosent har vært uendret siden 1992.
At the same time, the average corporate tax rate in the EU27 has fallen from 35.3 per cent in 1995 to 23.5 per cent in 2012.
Samtidig har gjennomsnittlig selskapsskattesats i de 27 EU-landene falt fra 35,3 prosent i 1995 til 23,5 prosent i 2012.
The effective corporate tax rate (taxes paid as a percentage of the company's actual earnings), has also fallen, although not by as much because rate reductions have often been combined with base-broadening.
Den effektive selskapsskattesatsen (betalt skatt som andel av selskapets reelle overskudd) er også redusert, om ikke like mye fordi satsreduksjoner ofte har blitt kombinert med grunnlagsutvidelser.
Corporate tax as a share of GDP has fluctuated around 3 per cent in the EU27 in the same period.
I EU-27 har selskapsskatten målt som andel av BNP variert rundt 3 prosent i den samme perioden.
Differences in corporate taxes between countries allow multinational enterprises (MNEs) to engage in profit-shifting – using deductions and transfer pricing to shift profits from high-tax to low-tax countries.
Forskjeller i bedriftsbeskatningen mellom land skaper tilpasningsmuligheter for multinasjonale selskaper, som kan bruke fradrag og internprising til å flytte overskudd fra høyskatteland til lavskatteland.
For example, the part of an MNE located in a high-tax country may take out a loan to finance other parts of the MNE, while equity is concentrated in countries with low corporate tax rates.
Eksempelvis kan den delen av konsernet som befinner seg i land med høy skattesats, ta opp lån for å finansiere andre deler av konsernet, mens egenkapitalen konsentreres i land med lav selskapsskatt.
Transfer pricing includes the pricing of services and intellectual property rights in transactions within MNEs.
Internprising omfatter prising av blant annet tjenester og immaterielle rettigheter ved transaksjoner mellom selskaper i samme konsern.
For tax purposes, the price should be set at the estimated market price, i.e. the price two independent parties would set (the arm's length principle), but this may be difficult to do in practice.
For skatteformål skal prisen fastsettes til anslått markedspris, dvs. den prisen to uavhengige aktører ville fastsatt (armlengdesprisnippet), men i praksis kan det være krevende å fastsette en slik markedspris.
The corporate tax base has also changed in many countries.
Også skattegrunnlaget for selskapene endres i mange land.
More countries are combining reduced corporate tax rates with measures to prevent the tax base from being undermined by MNEs.
Stadig flere kombinerer redusert selskapsskattesats med tiltak for å motvirke at skattegrunnlagene uthules av selskapenes internasjonale virksomhet.
Several countries have also shifted the tax burden from income taxes to consumption taxes.
I mange land har det samtidig skjedd en viss dreining av skattebyrden fra inntektsskatter til forbruksskatter.
"Tax Policy Reform and Economic Growth" (OECD 2010) discusses how shifting the tax burden between different taxes can promote increased growth and welfare.
I studien "Tax Policy Reform and Economic Growth" (OECD 2010) drøfter OECD hvordan endret vektlegging av ulike skattarter kan bidra til økt vekst og velferd.
The OECD argued that such a tax shift can be growth-enhancing in the long term.
OECD argumenterer for at slike skatteskift kan være vekstfremmende på lang sikt.
According to the report, it is first and foremost corporate taxes that are most harmful to economic growth.
Ifølge rapporten er det først og fremst selskapsskatten som virker hemmende på økonomisk vekst.
Changes in international conditions make it necessary to consider the Norwegian tax rules in general, and corporate tax in particular.
Endringer i de internasjonale rammebetingelsene gir behov for å vurdere de norske skattereglene generelt og selskapsskatten spesielt.
The commission is also to examine whether the taxation of companies is well adapted to international developments.
Utvalget skal vurdere om beskatningen av selskaper er godt nok tilpasset den internasjonale utviklingen.
The commission is to consider whether the corporate tax rate should be changed.
Utvalget skal herunder vurdere om selskapsskattesatsen bør endres.
A change in the corporate tax rate must be evaluated by reference to the rest of the tax system, in terms of both revenue and organisational structure.
En endret selskapsskattesats må både proveny- og systemmessig vurderes i sammenheng med det øvrige skattesystemet.
The commission must consider the effects of the proposed solutions, check whether they will be robust and examine how adverse adaptations to the new legislation can be avoided.
Utvalget må vurdere virkninger av foreslåtte løsninger, om disse vil være robuste og hvordan en kan unngå uheldige tilpasninger.
The commission must provide an overview of the measures that have been implemented in other countries.
Utvalget skal gi en oversikt over tiltak som er iverksatt i andre land.
The commission must also consider whether the difference in the tax treatment of debt and equity held by foreign investors creates room for tax avoidance and, if so, consider counter-measures.
Utvalget skal vurdere om forskjellen i skattemessig behandling av gjeld og egenkapital fra utenlandske eiere skaper rom for tilpasninger, og i så fall vurdere tiltak.
The commission is to examine the possibility of protecting Norwegian corporate taxation by treating debt and equity equally, either by removing the right to deduct interest expenses from corporate tax (referred to as Comprehensive Business Income Tax - CBIT), or by granting companies deductions for the alternative return on equity (referred to as Allowance for Corporate Equity - ACE).
Utvalget skal vurdere om et tiltak for å beskytte det norske selskapsskattegrunnlaget kan være å likebehandle gjeld og egenkapital; enten ved å fjerne retten til å trekke fra renteutgifter i selskapsskatten i sin helhet (såkalt Comprehensive Business Income Tax - CBIT) eller ved å gi selskapene fradrag for alternativ avkastning av egenkapitalen (såkalt Allowance for Corporate Equity - ACE).
Belgium and Italy have introduced variants of ACE.
Belgia og Italia har innført varianter av ACE.
The exemption method excludes corporate dividends and gains from taxation.
Fritaksmetoden sikrer at aksjeutbytte og gevinster mellom selskaper er fritatt for skatt.
The exemption method does not apply to shares in companies registered in low-tax countries outside the EEA or portfolio investments outside the EEA.
Fritaksmetoden gjelder ikke aksjer i selskap i lavskatteland utenfor EØS og porteføljeinvesteringer utenfor EØS.
The commission is requested to discuss whether greater emphasis should be placed on less mobile tax bases.
Utvalget bes drøfte hvorvidt en bør legge større vekt på mindre mobile skattegrunnlag.
The overall taxation of real property in Norway is low, both compared to the taxation of other capital and compared to the taxation of real property in many other countries.
Den samlede beskatningen av fast eiendom er lav i Norge, både sammenlignet med annen kapital og sammenlignet med mange andre land.
The purpose of the commission is not to consider the taxation of real property.
Formålet med denne utredningen er ikke å vurdere beskatningen av fast eiendom.
Tax policies should be designed so that the costs of taxation are low.
Skatte- og avgiftsreglene bør utformes slik at de samfunnsøkonomiske kostnadene ved beskatning er lave.
The tax base should capture actual income.
Det er et mål at skattegrunnlagene fanger opp faktiske inntekter.
This is important both for efficiency and redistributive reasons.
Det er viktig både av effektivitets- og fordelingsårsaker.
It is also necessary that the tax system works satisfactorily as an automatic stabiliser of the economy.
Det er også nødvendig for at skattesystemet skal virke tilfredsstillende som automatisk stabilisator i økonomien.
The tax system, in combination with the social security system, must provide strong incentives to choose work rather than social security benefits.
Skattesystemet, i kombinasjon med trygdesystemet, må gi gode insentiver til å velge arbeid framfor trygd.
This consideration should also be emphasised.
Dette hensynet skal også vektlegges.
Taxation, together with the social security system and an economic policy of full employment, helps to reduce income inequality.
Skattesystemet skal, sammen med blant annet trygdesystemet og en økonomisk politikk for full sysselsetting, bidra til utjevning av inntektsforskjeller.
The commission is to consider effects on income distribution, and discuss how its proposals meet redistributive aims.
Utvalget skal vurdere virkninger på inntektsfordelingen, og anvise hvordan ulike ambisjoner for fordeling kan ivaretas i utvalgets forslag.
The commission must discuss administrative consequences.
Utvalget skal drøfte administrative konsekvenser.
The commission's proposals must take into account Norway's international obligations.
Ved utformingen av forslag må utvalget ta hensyn til Norges internasjonale forpliktelser.
The commission's proposals should be approximately revenue-neutral.
Utvalget skal legge til grunn at forslagene samlet sett bør være om lag provenynøytrale.
The commission is not requested to consider the special tax regimes for petroleum and power companies, and can assume that revenue from these schemes will remain unchanged.
Utvalget bes ikke spesielt om å vurdere særskatteregimene for petroleums- og kraftselskaper, og kan legge til grunn at provenyet opprettholdes innenfor disse ordningene.
The commission's report must present analyses of how changes to the tax system will affect economic decisions and thus resource use, employment, tax revenue and redistribution in both the short and long term.
Utredningen skal presentere analyser av hvordan endringer i skattesystemet påvirker økonomiske beslutninger og dermed ressursbruk, arbeidstilbud, skatteinntekter og fordeling både på kort og lang sikt.
The commission is to examine how the changes will affect production and growth.
Utvalget skal herunder vurdere hvordan endringene påvirker verdiskaping og vekst.
The commission must give particular emphasis to empirical analysis of the proposals.
Utvalget skal særlig legge vekt på empirisk analyse av forslagene.
The commission is to take into account developments in corporate tax theory, for instance by drawing on external expertise.
Utvalget skal gjøre seg kjent med den faglige utviklingen internasjonalt innenfor selskapsbeskatningen, bl.a. ved å trekke på ekstern ekspertise.
The Ministry of Finance will establish a consultative forum of experts drawn from labour organisations, employer organisations and other institutions.
Finansdepartementet vil medvirke til at det inviteres til et rådgivende forum bestående av ekspertise fra arbeidslivsorganisasjonene og supplerende faglig ekspertise.
The commission is also to promote openness and debate, for instance by organising seminars.
Utvalget skal bidra til åpenhet og debatt, blant annet ved å arrangere seminarer i løpet av utvalgsperioden.
The commission shall submit its report by 15 October 2014.
Utvalget skal levere sin innstilling innen 15. oktober 2014.
Mandate of the Tax Commission
Mandat for skatteutvalg
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Your browser does not support iframes.
The conference is a joint event by the International Labour Organization (ILO) and the International Monetary Fund (IMF).
Konferansen er et fellesarrangement mellom Den internasjonale arbeidsorganisasjonen (ILO) og Det internasjonale valutafondet (IMF).
The conference “The Challenges of Growth, Employment and Social Cohesion” will be chaired by ILO Director General Juan Somavia and IMF Managing Director Dominique Strauss-Kahn.
Konferansen ”The Challenges of Growth, Employment, and Social Cohesion”, ledes av ILOs generaldirektør Juan Somavia og IMFs administrende direktør Dominique Strauss-Kahn.
Director General Heidi Heggenes
Ekspedisjonssjef Heidi Heggenes
Department of Administrative Affairs
Administrasjonsavdelingen
Director General Martin Skancke
Ekspedisjonssjef Martin Skancke
Asset Management Department
Avdeling for formuesforvaltning
The Expert Group therefore invited to a an open meeting on the 18th of June at the Frisch Centre, University of Oslo.
Ekspertgruppen inviterte derfor til åpent møte 18. juni 2014 i Gaustadalleen 21, Forskningsparken, Universitetet i Oslo.
Registered stakeholders gave a five to ten minutes presentation to the group.
Påmeldte deltakere hadde innlegg på fem til ti minutter til ekspertgruppen.
It was also possible to deliver written input.
Det var også mulig å levere skriftlige innspill i møtet.
Presentations delivered in the stakeholder meeting:
Presentasjoner fra innspilllsmøtet:
1st Century Coal: Energy Access, Clean Coal Technologies and Sustainable Mining by Peabody Energy
1st Century Coal: Energy Access, Clean Coal Technologies and Sustainable Mining av Peabody Energy
Submission from Rainforest Foundation Norway to the Expert group on GPFG investments in coal and petroleum companies
Submission to the Expert group on GPFG investments in coal and petroleum companies av Regnskogfondet
Coal Investments of the Norwegian Government Pension Fund byHeffa Schücking, Urgewald, Germany
Coal Investments of the Norwegian Government Pension Fund av Heffa Schücking, Urgewald, Germany
Investing in coal – essential to meeting global energy access and climate objectives byBenjamin Sporton, Deputy Chief Executive i World Coal Association
Investing in coal – essential to meeting global energy access and climate objectives av Benjamin Sporton, Deputy Chief Executive i World Coal Association
Innspill til ekspertgruppen for kull, olje og gass investeringer byLars Erik Mangset og Arild Skedsmo, WWF Norway
Innspill til ekspertgruppen for kull, olje og gass investeringer av Lars Erik Mangset og Arild Skedsmo, WWF Norge
Greening the GPF Global by Marius Holm, Zero
Greening the GPF Global av Marius Holm, Zero
The Expert Group also met som researchers on the 18th of June.
Ekspertgruppen gjennomførte 18. juni også møter med noen utvalgte forskere.
See their presentations here:
Se deres presentasjoner her:
Strong climatic changes or substantial emission cuts: the future of the fossil fuel industries, by Asbjørn Aaheim, CICERO
Strong climatic changes or substantial emission cuts: the future of the fossil fuel industries, av Asbjørn Aaheim, CICERO
Reconciling climate risk with investment decisions by Christa Clapp, CICERO
Reconciling climate risk with investment decisions av Christa Clapp, CICERO
The European energy industry in 2030, by Rolf Golombek, Forskningsparken
The European energy industry in 2030, av Rolf Golombek, Forskningsparken
Fossil fuel shares in the GPF-G, A tale of two discussons by Klaus Mohn, Professor, University of Stavanger Business School
Fossil fuel shares in the GPF-G, A tale of two discussons av Klaus Mohn, Professor, University of Stavanger Business School
Oil, climate and GPFG by Cathrine Hagem, Statistics Norway and CREE – Oslo Centre for Research on Environmentally friendly Energy
Oil, climate and GPFG av Cathrine Hagem, SSB
Director General Morten Baltzersen
Ekspedisjonssjef Morten Baltzersen
Budget Department
Finansavdelingen
(17.10.2005 - 20.10.2009)
(Perioden 17.10.2005 - 20.10.2009)
Born: 1960 Marital status: Married, two children
Født: 1960 Sivilstatus: Gift, to barn
1997 -
1997 -
Photo: Rune Kongsro (6 MB)
Foto: Rune Kongsro (6 MB)
Photo: Rune Kongsro (7 MB)
Foto: Rune Kongsro (7 MB)
Pictures of the former Minister of Finance Kristin Halvorsen
Bilder av tidligere finansminister Kristin Halvorsen
(20.10.2009 - 16.10.2013)
(Perioden 20.10.2009 - 16.10.2013)
Marital status: Married
Sivilstatus: Gift
Born in Lillehammer, 1950
Født på Lillehammer i 1950
Former State Secretary Bjørn Arild Gram (The Norwegian Centre Party)
Tidligere statssekretær i FIN Bjørn Arild Gram (SP)
(17.10.2005 - 12.10.2007)
(perioden 17.10.2005 - 12.10.2007)
Born in 1972 Domicile: Steinkjer
Født: 1972 Steinkjer
Any pictures used must be credited to the photographer.
Bildene kan benyttes vederlagsfritt.
Photo: Esben Johansen
Vi anbefaler følgende mal: Foto: Esben Johansen
Local Statement on the detention of Human Rights Defenders in Turkey by the EU Delegation to the Council of Europe.
Local Statement on the detention of Human Rights Defenders in Turkey by the EU Delegation to the Council of Europe.
The EU notes with great concern the increasing number of detentions and arrests of human rights defenders in Turkey.
The EU notes with great concern the increasing number of detentions and arrests of human rights defenders in Turkey.
On 5 July 2017 ten human rights defenders, including the Director of Amnesty International in Turkey İdil Eser, were detained while taking part in a workshop on information management.
On 5 July 2017 ten human rights defenders, including the Director of Amnesty International in Turkey İdil Eser, were detained while taking part in a workshop on information management.
On 17 July the ten human rights defenders were taken to the Çağlayan Judicial Palace where the Prosecution office questioned them.
On 17 July the ten human rights defenders were taken to the Çağlayan Judicial Palace where the Prosecution office questioned them.
On 18 July the Peace Penal Judge finalised the hearing of the ten human rights defenders and ruled for the release of Şeyhmuz Özbekli, Nalan Erkem, İlknur Üstün and Nejat Taştan with judicial control decision and a travel ban abroad.
On 18 July the Peace Penal Judge finalised the hearing of the ten human rights defenders and ruled for the release of Şeyhmuz Özbekli, Nalan Erkem, İlknur Üstün and Nejat Taştan with judicial control decision and a travel ban abroad.
The other six human rights defenders, İdil Eser, Veli Acu, Günal Kurşun, Özlem Dalkıran, Peter Steudtner and Ali Garawi were arrested.
The other six human rights defenders, İdil Eser, Veli Acu, Günal Kurşun, Özlem Dalkıran, Peter Steudtner and Ali Garawi were arrested.
Two of the persons arrested hold citizenship of EU Member States.
Two of the persons arrested hold citizenship of EU Member States.
The EU expresses its serious concern over these arrests, one month after the detention of the Chair of Amnesty International in Turkey, Taner Kiliç.
The EU expresses its serious concern over these arrests, one month after the detention of the Chair of Amnesty International in Turkey, Taner Kiliç.
It echoes the concerns expressed by Nils Muižnieks, Human Rights Commissioner of the Council of Europe, that “the use of criminal proceedings against human rights defenders for conduct that should be protected under the European Convention on Human Rights is unfortunately an increasingly frequent phenomenon in Turkey”.
It echoes the concerns expressed by Nils Muižnieks, Human Rights Commissioner of the Council of Europe, that “the use of criminal proceedings against human rights defenders for conduct that should be protected under the European Convention on Human Rights is unfortunately an increasingly frequent phenomenon in Turkey”.
The EU calls on the Turkish authorities to respect the European Convention on Human Rights, namely the principle of presumption of innocence.
The EU calls on the Turkish authorities to respect the European Convention on Human Rights, namely the principle of presumption of innocence.
All human rights defenders facing arrest should be secured the right to a fair trial.
All human rights defenders facing arrest should be secured the right to a fair trial.
Freedom of expression and freedom of assembly and association are fundamental pillars of a democratic society, and strong and independent NGOs are central elements of any democratic system.
Freedom of expression and freedom of assembly and association are fundamental pillars of a democratic society, and strong and independent NGOs are central elements of any democratic system.
The EU stresses the value of upholding mutual dialogue and cooperation and invites Turkey to reaffirm its commitment to the common Council of Europe values and principles of the rule of law, democracy and human rights.
The EU stresses the value of upholding mutual dialogue and cooperation and invites Turkey to reaffirm its commitment to the common Council of Europe values and principles of the rule of law, democracy and human rights.
Albania, Andorra, Armenia, Bosnia and Herzegovina, Iceland, Liechtenstein, Monaco, Montenegro, Norway, Serbia and the Former Yugoslav Republic of Macedonia align themselves with this statement.
Albania, Andorra, Armenia, Bosnia and Herzegovina, Iceland, Liechtenstein, Monaco, Montenegro, Norway, Serbia and the Former Yugoslav Republic of Macedonia align themselves with this statement.
Statement on the detention of human rights defenders in Turkey
Uttalelse om menneskerettighetssituasjonen i Tyrkia
Norway joins statement by the EU Delegation to the Council of Europe on the detention of Human Rights Defenders in Turkey.
Norge slutter seg til uttalelsen fra EUs delegasjon til Europarådet om menneskerettighetssituasjonen i Tyrkia.
Former State Secretary Henriette Westhrin (The Socialist Left Party)
Tidligere statssekretær Henriette Westhrin (SV)
18.10.2007 - 20.10.2009
(Perioden 18.10.2007 - 20.10.2009)
Born in 1973 Domicile: Oslo
Født: 1973
Former state Secretary Ole Morten Geving (Centre Party)
Tidligere statssekretær i FIN Ole Morten Geving (Sp)
(12.10.2007-17.12.2010)
(Perioden 12.10.2007 - 17.12.2010)
Born in 1974 Domicile: Hølen
Født: 1974 Hølen
Education 2000: Bachelor of Social Science.
Utdanning: 2000 Cand Polit.
Pictures of the former State Secretary Ole Morten Geving
Bilder av tidligere statssekretær Ole Morten Geving
Former State Secretary Hilde Singsaas (Labour)
Tidligere statssekretær Hilde Singsaas (Ap)
Born: 1972 Marital status: Married, two children
Født: 1972 Sivilstatus: Gift, 2 barn
Former State Secretary Kjetil Lund (Labour)
Tidligere statssekretær Kjetil Lund (Ap)