Transcription of Convention Signed at Oslo December 3, 1971; …
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Convention Signed at Oslo December 3, 1971; …
UNITED STATES-NORWAYINCOME AND PROPERTY TAX CONVENTIONC onvention Signed at Oslo December 3, 1971; Ratification Advised by the Senate of the United States of America August 11, 1972;Ratified by the President of the United States of America August 28, 1972;Ratified by Norway May 5, 1972;Ratifications Exchanged at Washington September29, 1972;Proclaimed by the President of the United States of America October 31, 1972;Entered into Force November 29, EFFECTIVE DATE UNDER ARTICLE 31: 1 JANUARY 1971 TABLE OF ARTICLESCHAPTER 1 SCOPE OF CONVENTIONA rticle 1---------------------------------Taxes CoveredCHAPTER II DEFINITIONSA rticle 2---------------------------------Genera l DefinitionsArticle 3---------------------------------Fiscal ResidenceArticle 4---------------------------------Perman ent EstablishmentCHAPTER III taxation OF INCOMEA rticle 5---------------------------------Busine ss ProfitsArticle 6---------------------------------Shippi ng and Air TransportArticle 7---------------------------------Relate d PersonsArticle 8---------------------------------Divide ndsArticle 9---------------------------------Intere stArticle 10.
The Convention between the United States of America and the Kingdom of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to …
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