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Asbjørn Olsen


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Avskrivingar hjá útlendskum feløgum, sum bert eru skattskyldug eftir Kolvetnisskatta 1ógini

Føroyskt Urtak
Greinin viðger avskrivingarreglurnar fyri utlendsk feløg, sum ikki eru fult ella avmarkað skattskyldug. Spurningurin, ið serliga verður viðgjørdur, er, hvørjar reglur eru galdandi, um rakstrargøgn ikki verða keypt og seld, men flutt inn og út av føroyskum øki.

English summary
Titel: Depreciations for foreign companies, which are only taxable according to the Hydrocarbon Tax Aet. This artic/e dea/s with the depreciation regu/ations for foreign companies, which are not ful/y or limited tax liable in the Faroe Islands. The main question to be discussed is which regulations are app/icable, if operating equipment is not purchased and sold, but is however carried into og out of Faroese territory