Exchange of Information and other Agreements Regarding Muteral Administrative Assistance

The list below contains an overview of Agreements on Exchange of Information in Tax Matters Norway has entered into. In addition to the agreements listed below, all of the Double Tax Treaties Norway has entered into with other countries contain special provisions for the exchange of information in tax matters. For more information see General tax conventions between Norway and other states.

Norway is also a signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Multilateral Convention) which was developed by the OECD and the Council of Europe. Norway has signed two multilateral competent authority agreements for the automatic exchange of information under the Multilateral Convention. For more information, please visit the OECDs website.

Norway has entered an Agreement with the European Union on administrative cooperation combating fraud and recovery of claims in the field of value added tax. The agreement was signed on 6 February 2018 and entered into force on 1 September 2018.

 Code of symbols:

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
Country Signed Status In force
Andorra 24.02.10 1 18.06.11
Anguilla 14.12.09 1 10.04.11
Antigua and Barbuda 19.05.10 1 15.01.11
Aruba 10.09.09 1 01.08.11
Bahamas 10.03.10 1 09.09.10
Bahrain 14.10.11 1 12.07.12 
Belize 15.09.10 1 26.02.11
Bermuda 16.04.09 1 22.01.10
Botswana 20.02.13 1 10.01.16 
British Virgin Islands 18.05.09 1 03.12.10
Brunei 27.06.12 1 27.04.15 
Cayman Islands 01.04.09 1 04.03.10
Cook Islands 16.12.09 1 06.10.11
Costa Rica 29.06.11 1 13.04.14
Dominica 19.05.10 1 22.01.12
Gibraltar 16.12.09 1 08.09.10
Grenada 19.05.10 1 09.02.12
Guatemala 15.05.12 2  
Guernsey 28.10.08 1 07.10.09
Hong Kong, China 22.08.14 1 04.12.15 
Isle of Man 30.10.07 1 06.09.08
Jersey 28.10.08 1 07.10.09
Liberia 10.11.10 1 17.05.12 
Liechtenstein 17.12.10 1 31.03.12
Macau, China 29.04.11 1 18.12.11
Marshall Islands 28.09.10 1 19.06.11
Mauritius 01.12.11 1 26.05.12 
Monaco 23.06.10 1 31.01.11
Montserrat 22.11.10 1 19.12.11
Niue 19.09.13  1  28.05.14
Nordic countries 07.12.89 1 08.05.91
Panama 12.11.12 20.12.13
St. Kitts and Nevis 24.03.10 1 12.01.11
Saint Lucia 19.05.10 1 01.12.11
St. Vincent and the Grenadines 24.03.10 1 20.04.11
Samoa 16.12.09 1 19.10.12 
San Marino 12.01.10 1 22.07.10
Seychellene 30.03.11 1 11.08.12 
Turks & Caicos Islands 16.12.09 1 09.04.11
United Arab Emirates 03.11.15  15.02.17
Uruguay 14.12.11 1 30.01.14
USA 15.04.13 1 27.01.14
Vanuatu 13.10.10 1 13.07.17

Last updated: 01.11.2019