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Regulations On Valuation Rules For Tax Assessment Of Foreign Artists For The Fiscal Year 2016 By The Act Of 13 December 1996. 87 Of Tax On Remuneration To Foreign Artists

Original Language Title: Forskrift om takseringsregler til bruk ved ligningen av utenlandske artister for inntektsåret 2016 etter lov 13. desember 1996 nr. 87 om skatt på honorar til utenlandske artister

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Regulations on valuation rules for tax assessment of foreign artists for the fiscal year 2016 by the Act of 13 December 1996. 87 of tax on remuneration to foreign artists

Date FOR-2015-12-14-1474

Affairs Ministry

Published In 2015 Booklet 14

Effective Income Year 2016





LOV-1980-06-13-24-§7-1, FOR-1982-01-22-1998 cf. LOV-1996-12-13-87

16.12.2015 kl. 14.55

Short Title
Regulations on valuation rules, Foreign Artists 2016

Adopted by the Tax Directorate on 14 December 2015 pursuant to Act 13 June 1980 No.. 24 on Tax Assessment Administration (Tax Administration Act) § 7-1 no. 1 and delegating decision on 22 January 1982 No.. 1998.

Deductible items

Deductions for expenses for board

When artist substantiates that he has had expenses for board in connection with events in Norway allowed as deductions at the following rates:

£ 710 per day when the artist substantiates having lived in hotels

£ 568 per day when the artist substantiates having stayed at the hotel and get a deduction for the costs of accommodation including breakfast or these expenses refunded after bill

£ 307 per day when it probable that the artist has lived pension or bedsit / barracks without cooking facilities

£ 200 per day when the artist has lived private or dorm, barracks, apartment, etc. with cooking facilities, or he can not substantiate how he operates in conjunction with the event.

The costs of food which the artist has covered foreign workers in connection with the event in Norway are granted at the same rates per day per person.
Requirement substantiation means that artist in an appendix to the settlement form must present a continuous statement of how the applicant has complied with in connection with the event in Norway.
Overview must contain the following information:

Date of departure from and arrival abroad

Arrival to and departure from Norway

Travel and commute

Name and address of the accommodation / landlord. On several accommodations, the date stopovers stated.

Type lodging distributed in hotels, guest houses or other specified lodging.

Deductions for the use of private transport

Deduction Rate for use of car

When artist substantiates that he has had costs of transport by private means of transport in connection with events in Norway, allowed as deductions to $ 3.80 pr. km for up to 10,000 km. Over 10 000 km allowed as deductions to $ 3.45.