Read the untranslated law here: https://lovdata.no/dokument/SF/forskrift/2013-01-28-114
The decision on the determination of interest rates for taxation of power enterprises for tax year 2012-2013 Date-01-28-114 Ministry Ministry of finance published in the 2013 booklet 1 entry into force tax year 2012 last modified the Change applies to the legal authority FOR Norway-1999-11-19-1158-section 18-8, LAW-1999-03-26-14-section 18-2, LAW-1999-03-26-14-section 18-3, LAW-1999-03-26-14-section 18-8 Announced at 01.02.2013. 15.25 short title decisions on interest rates for the power companies, the legal authority set forth by 2012: the Treasury Department 28. January 2013 with the legal authority of the regulations 19. November 1999 No. 1158 to the completion and implementation, etc. of the Tax Act of 26. March 1999 Nr. 14 section 18-8, cf. Law 26. March 1999 Nr. 14 about the treasure of fortune and income (Tax Act) § 18-2 fourth paragraph and section 18-3 third, fourth and ninth paragraph.
1. The risk free rate of return be normed to 1.5 percent, jf. FSFIN § 18-8-1.
2. The interest rate for the performance of the not used deduction for natural resource tax after tax law § 18-2 fourth paragraph Fourth period is set to 1.4 percent, jf. FSFIN § 18-8-2.
3. The interest rate for free income after tax law § 18-3 third paragraph, LITRA b is set to 1.5 percent, jf. FSFIN § 18-8-3 first sentence.
4. Interest rate for performance of negative because interest rates after tax law § 18-3 fourth paragraph, second sentence is set to 2.5 percent, jf. FSFIN § 18-8-3, second sentence.
5. Rate of return after tax law § 18-3 ninth paragraph of the letter a is set to 1.1 percent, cf.. FSFIN § 18-8-3 third period.
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