Tax return generation for Norwegian AS (RF-1028 and RF-1167).

Ported from wenche/skattemelding.py in the original Python Wenche project.

Wenche produces a complete pre-filled summary that you use as reference when submitting the tax return manually at skatteetaten.no.

Supports:

• Standard 22% corporate tax calculation
• Fritaksmetoden (participation exemption) for subsidiary dividends
• Loss carryforward deduction
• Prior year comparison figures
• Equity reconciliation note