The official lists of how much individuals are paying in taxes in Norway was made publicly available this week.

But attention has focused on the 2018 tax bills, or lack thereof, for the country's two richest shipping moguls.

John Fredriksen and Torstein Hagen are not paying income tax in Norway. Fredriksen, with a calculated wealth of NOK 114bn ($13.3bn) is a Cypriot citizen.