Avskåret rentefradrag
English translation: disallowed interest deductions/expenses
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| 09:58 Mar 11, 2016 |
| Norwegian to English translations [PRO] Bus/Financial - Finance (general) / Financial Statement | |||||||
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|  Selected response from: Dawn Nixon Norway Local time: 14:46 | ||||||
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| Summary of answers provided | ||||
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| 4 +1 | disallowed interest deductions/expenses |
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| 3 +1 | Capped interest relief |
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Answers
1 hr confidence: 
peer agreement (net): +1
peer agreement (net): +1disallowed interest deductions/expenses Explanation: The interest deductibility limitation is calculated for each entity in the group. Disallowed interest deductions may be carried forward for ten years. http://taxsummaries.pwc.com/uk/taxsummaries/wwts.nsf/ID/Norw... Or: Disallowed interest expenses could be carried forward ten years. http://www.statsbudsjettet.no/Statsbudsjettet-2014/English/?... The carryforward period for disallowed interest expense would be extended from five to 10 years http://public.deloitte.no/dokumenter/NorwayAlert_151013.pdf Avskåret rentefradrag skal kunne fremføres i 10 år mot 5 år som foreslått i høringsnotatet http://www.selmer.no/no/nyhet/statsbudsjettet-2014-forslag-t... |
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2 hrs confidence: peer agreement (net): +1
peer agreement (net): +1Capped interest relief Explanation: I take the point of the 'official translation': But, to my small mind, carrying forward 'disallowed' interest looks like a contradiction. -------------------------------------------------- Note added at 10 hrs (2016-03-11 20:31:05 GMT) -------------------------------------------------- Also curtailed interest relief: 'Then there’s the question of curtailing tax relief if you earn more than £15,000.' Example sentence(s):
Reference: http://www2.deloitte.com/no/no/pages/tax/articles/ny-forskri... |
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