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NOU 2019: 18 - Chapter 1: Introduction and summary

Terminated general tax conventions between Norway and other states

Terminated general tax conventions for the avoidance of double taxation and the prevention of fiscal evasion, and other international agreements regarding tax matters.

Treaty withholding tax rates on dividends from Norway

Country Ordinary rates Parent/ subsidiary Parent/subsidiary rate requirements Without tax treaty 25 25 Albania 15 5 25% capital participation Argentina 15 10 25% capital participation Azerbaijan 15 10 30% capital participation and investment of at

Guide for the mutual agreement procedure pursuant to tax treaties (MAP)

Guidance for mutual agreement procedure pursuant to tax treaties (MAP)

The Petroleum Taxation Act

Act of 13 June 1975 No. 35 relating to the Taxation of Subsea Petroleum Deposits, etc. (the Petroleum Taxation Act). Last amended by Act of 21 June 2013 No. 66.