Talk:Norskregistrert utenlandsk foretak
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More in-depth article
editA much more indepth article on NUF in Norwegian can be found on the Norwegian Wikipedia site here -Article in Norwegian. Perhaps someone could translate this, since I don't quite understand all the details there.
- At the same time this article should be moved to Norskregistrert utenlandsk filial Arsenikk 19:32, 3 September 2007 (UTC)
NUF
editShort for "Norskregistrert utenlandsk foretak". "Foretak" meaning "company" rather than "branch". It's the entire foreign company that registers in Norway. See The business enterprise registration act ss § 3-8. (Foreign business enterprises)
For foreign business enterprises the register shall include information on: 1. The business name, the type of business enterprise and the business address of the foreign business enterprise (the main business enterprise)
etc etc.
Different opinions are of course welcome and I apologize for the re-edit of the article. Trust I didn't offend anyone.
--Tupperlytoo 21:05, 3 September 2007 (UTC)
- I agree, according to §3-8. The problem is that I have seen filial other places. I am to be frank very uncertain about the matter. $3-8 also distinguished between the hovedforetak or main company and the section of the company in Norway. Further, the Insurance company, pension company and their operations Act of June 10, 2005 #44 (in Norwegian) §14-1 is headlined Branch of foreign company. But that is the only search finding i could find on lovdata. The again Bedin claims that it is called Norsk avdeling av utenlandsk virksomhet. I'm sorry I can't clear up the matter any just clutter it more. If anyone can find an official source that says the one or the other, please do. And good work on the translation Tupperlytoo :) Arsenikk 19:51, 4 September 2007 (UTC)
- Thanks! The basis for the registration in Norway is ss 3-8 and I think therefore it's probably safest to use the wording from that regulation. From a formal legal point of view, it's the entire foreign company being registered in Norway and given a company number. The branch as such cannot be more than a internal company structure - just like a local branch of Company ABC Limited in Manchester will be the same legal entity as the main "company" branch in London. However, you are entirely right in the fact that this is a very confusing issue nonetheless. One of the reason for this is that the company can be "resident" in one country or the other depending on the type of issue in question. For example you cannot bankrupt a branch of a UK company, however, the entire company can be bankrupted in Norway provided main place of business is located in Norway. And if the place of actual management is in the UK, then from a fiscal point of view, the company is tax resident in the UK etc etc. I find, however, that the easiest way of envisioning these complex issues, is to think of a UK citizen, with a UK social security number, moving from the UK to Norway. He will be given a new Norwegian social security number, but he will obviously be the same person as before. He may in some cases be sued in Norway, in other cases he made be sued in the UK. For some income he may still be taxed in the UK, other income will be taxed in Norway etc etc. --Tupperlytoo 10:49, 6 September 2007 (UTC)