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Article 2 - Taxes covered - Norway (Old - Effective upto 31-3-2012)Extract ARTICLE 2 - Taxes covered - 1. The existing taxes to which the Convention shall apply are, in particular: (a) in India, (i) the income-tax including any surcharge thereon imposed under the Income-tax Act, 1961 (43 of 1961) ; (ii) the surtax imposed under the Companies (Profits) Surtax Act, 1964 (7 of 1964) ; (iii) the wealth-tax imposed under the Wealth-tax Act, 1957 (27 of 1957); (hereinafter referred to as Indian tax). (b) In Norway : (i) the national tax on income (inntektsskatt til staten); (ii) the county municipal tax on income (inntektsskatt til fylkeskommunen) ; (iii) the municipal tax on income (inntektsskatt til kommunen); (iv) the national contributions to the Tax Equalisation Fund (fellesskatt til skattefordel-ingsfondet) ; (v) the national tax on capital (formauesskatt til staten) ; (vi) the municipal tax on capital (formuesskatt til kommunen) ; (vii) the national tax relating to income and capital form the exploration for and the exploitation of submarine petrolum resources and activities and work relating thereto, including pipeline transport of petroleum produced (skatt til staten vedr f rende inntekt go formue i forbindel-semed under s o kelse etter og utnyttes av undersj f ske petroleums-forekomaster og dertil knyttet virksomhet og arbeid, hereunder r f redningstransport av utvunnet petroleum) ; (viii) the national dues on remuneration to non-resident artistes (av gift til staten av honorarer som til faller kunstnere bosatt i utlandet); (ix) the seamens tax (sj f mannsskatt); (hereinafter referred to as Norwegian tax). 2. The Convention shall also apply to any identical or substantially similar taxes which are imposed by either ContractingState after the date of signature of the present Convention in addition to, or in place of, the existing taxes referred to in paragraph (1). The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.
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