Viken, Norway Viken, Norway Viken (Old Norse: Vík or Víkin) or Vika, was the historical name for a district in southeastern Norway, including the modern day Swedish province Bohuslän, which consisted of the area surrounding the Oslofjord and Skagerrak, the strait running between Norway and the southwest coast of Sweden and the Jutland peninsula of Denmark. "Viken" is also the name chosen for a future administrative region consisting of a merger of the counties of Akershus, Buskerud, and Østfold. The cultural hub is centred in Oslo, but the capital of the region was formerly at Borre. This area included the important cities
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