IP: Tax law changes in Norway wrt PC use at home (for IP)

[David Farber <farber () cis upenn edu>]

> Date: Sun, 5 Sep 1999 08:43:05 -0700 (PDT)
> From: "Ole J. Jacobsen" <ole () cisco com>
> To: David Farber <farber () cis upenn edu>
> Subject: Tax law changes in Norway wrt PC use at home (for IP)
>
>
> The Original is at: http://no.news.yahoo.com/990905/1/ejp.html
>
> Ole's Translation follows:
>
> Sunday, September 5, 1999 11:00
>
> No tax for use of employer's PC at home
>
> Oslo: Employees who use the company's computer equipment at home will no
> longer have to pay taxes for this usage. The tax directorate is making an
> exception from the tax law for use of borrowed PCs at home. Prior to this
> decision, all use of the employer's computer equipment was regarded as
> taxable income. But with this new exemption to the tax law, private use of
> the PC is defined as "training," something that the tax authorities
> consider will benefit the employers long term. Therefore such usage will
> not be subject to taxation, writes the Dagavisen newspaper.
>
> Both Internet surfing and the use of e-mail is defined as "training" in
> this new exemption. But the freedom from taxation only applies to
> equipment which the employer owns and is lending to the employee. If the
> employer has agreed to purchase the computer equipment for the employee
> after some time, the employee is regarded as the owner from day one.
>
>
> Ole
>
> Ole J. Jacobsen
> Editor and Publisher
> The Internet Protocol Journal
> Tel: +1 408-527-8972
> e-mail: ole () cisco com
> URL: http://www.cisco.com/ipj
>
> VP for Chapters, The Internet Society.