- It is very positive that Statoil reports country-by-country information together with its annual accounts, and the legislator should ensure that this become standard.
- Statoil still does not report eliminations separately, but here it is the legislator that needs to change the regulation to get a meaningful reporting.
- It is still not possible, due to lack of information, to use the formula 1.1. Tax + Payable Tax – 31.12. Tax to reconcile tax in the accounts against taxes paid.
978-82-93212-81-2 (norsk) 978-82-93212-83-6 (engelsk)