Norway vs Romania

22 (25% of some companies in the financial sector).

16

At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by June 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the sixth month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

Tax arrears must be paid within three weeks after the assessment is announced.

The final payment of CIT is usually due on the 25th of the sixth month after the end of the company's fiscal year.

February 15 and April 15.

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

16/NA/NA

16/16/16

25

21

Capital gains are constrained by the normal corporate income tax rate. Gains on shares covered by the participation exemption (skatteloven § 2-38) are tax-free, and losses on them are not deductible.

Capital gains are constrained by the normal corporate income tax rate.

21.41%

14.41%

23.11%

6.41%