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Re:Why European startup had to move to USA to fulfill its vi... by drx on Wednesday December 21, 2011 @11:38PM (#3380409)
"10.02 - Business taxes" at the Official Statistics Office of Norway: http://www.ssb.no/metadata/conceptvariable/vardok/1441/en

"Taxable wealth is the value of the company's assets reduced by debt, as of 1 January in the assessment year."

This doesn't necessarily mean that the same definition applies at the tax office and/or that it applies to startups, though.

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