The Budget for 2013 was presented to the parliament by the government on 8 October 2012 (see Norway-1, News 8 October 2012). Details of the Budget in respect of direct taxes, which unless otherwise indicated will apply from 1 January 2013, are summarized below. For details on indirect taxes, see Norway-1, News 9 October 2012.
Direct taxation
(a) Corporate taxation
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