North Korea–Norway relations North Korea–Norway relations North Korea–Norway relations () refers to the current and historical relationship between Norway and the Democratic People's Republic of Korea (DPRK), commonly known as North Korea. Neither country maintains an embassy in the other, although North Korea formerly had an embassy in the Norwegian capital Oslo. The Norwegian ambassador in Seoul is also accredited to North Korea, as is the North Korean one in Stockholm to Norway. As a member of the United Nations (and with the Norwegian politician Trygve Lie serving as the organization's Secretary-General) and a close ally of the United States through its participation
Taxation in Norway to capital income (income shifting). In the 2006 tax reform, the income shifting problem was solved by reducing the top marginal tax rate on labour income and introducing a dividend and capital gains tax on return above the normal return of the capital invested (shareholder model). Company shareholders were exempt from dividend and capital gains tax (exemption method), whilst proprietorships and partnerships were taxed at similar principles as the shareholder model. Taxation in Norway Taxation in Norway is levied by the central government, the county municipality ("fylkeskommune") and the municipality ("kommune"). In 2012 the total tax revenue was 42.2% of