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Home Acts & Rules DTAA Norway (Old - Effective upto 31-3-2012)
 

Norway (Old - Effective upto 31-3-2012)

 
Article 1 : Personal scope
Article 2 : Taxes covered
Article 3 : General definitions
Article 4 : Resident
Article 5 : Permanent establishment
Article 6 : Income from immovable property
Article 7 : Business profits
Article 8 : Air transport
Article 9 : Shipping
Article 10 : Associated Enterprises
Article 11 : Dividends
Article 12 : Interest
Article 13 : Royalties and fees for technical services
Article 14 : Capital gains
Article 15 : Independent personal services
Article 16 : Dependent personal services
Article 17 : Directors fees and remuneration of top level managerial officials
Article 18 : Income earned by entertainers and athletes
Article 19 : Remuneration and pensions in respect of Government service
Article 20 : Non-Government pensions, annuities and alimony
Article 21 : Payments received by students and apprentices
Article 22 : Other income
Article 23 : Offshore activities
Article 24 : Capital
Article 25 : Elimination of double taxation
Article 26 : Non-discrimination
Article 27 : Mutual agreement procedure
Article 28 : Exchange of information
Article 29 : Assistance in collection
Article 30 : Diplomatic and consular officials
Article 31 : Entry into force
Article 32 : Termination
 
 
 
 
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