Transport in Norway fjords and lack of rail transport, regional airline travel provides quick travel within the region or to the capital. Major airlines based in Norway are Scandinavian Airlines, Norwegian Air Shuttle and Widerøe. Of the 98 airports in Norway, 51 are public, and 46 are operated by the state-owned Avinor. Seven airports have more than one million passengers annually. 41,089,675 passengers passed through Norwegian airports in 2007, of which 13,397,458 were international. The main gateway by air to Norway is Oslo Airport, Gardermoen, located about north of Oslo with departures to most European countries and some intercontinental destinations. It is hub
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