Norway embassies in 82 countries. 60 countries maintain an embassy in Norway, all of them in the capital, Oslo. Norway is a founding member of the United Nations (UN), the North Atlantic Treaty Organization (NATO), the Council of Europe and the European Free Trade Association (EFTA). Norway issued applications for accession to the European Union (EU) and its predecessors in 1962, 1967 and 1992, respectively. While Denmark, Sweden and Finland obtained membership, the Norwegian electorate rejected the treaties of accession in referenda in 1972 and 1994. After the 1994 referendum, Norway maintained its membership in the European Economic Area (EEA), an
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