Tax treaties between Norway and other states
General conventions for the avoidance of double taxation
and the prevention of fiscal evasion
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Code of symbols: | |
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Status 0: | Treaties terminated. |
Status 1: | Treaties in force |
Status 2: | Treaties which are signed, but not
yet ratified/in force |
Status 3: | Ongoing negotiations for a treaty /
renegotiations (full or partial) of an existing treaty |
a)
The tax treaty between Norway and
Yugoslavia of 1 September 1983 is temporarily suspended. By the
exchange of notes the treaty has been given effect for Croatia as
from 6 March 1996. By the exchange of notes 6 March 1997, the
treaty as been given effect for Slovenia as from the date of
independence of the Republic of Slovenia.
b)
The tax treaty between Norway and the
Soviet Union of 15 February 1980 will through 2002 apply between
Norway and Russia. The tax treaty between Norway and the Soviet
Union does not apply in relation to any other of the previous USSR
republics.
c)
The tax treaty between Norway and
Czechoslovakia of 27 June 1979 will temporarily apply for the Czech
and the Slovak Republic.
d)
The protocols of these treaties
provide an option for Norway, by means of the exchange of
diplomatic notes, to replace the exemption-method with the
credit-method as the general method for the avoidance of double
taxation. In 1998 diplomatic notes were sent to Australia, Benin,
the Czech Republic, Greece, Hungary, India, Luxembourg, the
Netherlands, New Zealand, Poland, Romania, the Slovak Republic and
Tanzania.
The amendments entered into force as follows:
Australia - 6 September 1998 with effect as of 1 January 1999,
Benin - not confirmed, the Czech Republic - 31 October 1998 with
effetc as of 1 January 2000, Greece - 6 June 1998 with effect as of
1 January 1999, Hungary - 26 August 1999 with effect as of 1
January 1999, India - 25 July 1999 with effect as of 1 January
2000, Luxembourg - 25 December 1998 with effect as of 1 January
1999 for taxes on income and 1 January 2000 for taxes on capital,
the Netherlands - 8 August 1998 with effect as of 1 January 1999,
New Zealand - 16 July 1998 with effect as of 1 January 1999, Poland
- 27 June 1998 with effect as of 1 January 1999 and Tanzania - 4
May 1998 with effect as of January 1999.
e)
The tax treaty between Norway and the
United Kingdom signed 2 may 1951 was by the exchange of diplomatic
notes 18 May 1955 extended as to include several British colonies
wich later became independent states. Today the treaty is only
applicable between Norway and Cyprus, Malawi and Sierra Leone.
f)
The protocol of 12. july 1994 was
terminated on 27.12.1999
g)
The treaty between Norway and China
does not apply for Hong Kong.
h)
Expires 31.12.01, but will continue to
have effect for dividends paid in 2002 where it affords greater
relief than the Convention of 22.11.01
i)
The tax treaty between Norway and
Canada of 24.08.1967will through 2002 apply between Norway and
Canada
