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General tax conventions between Norway and other states

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

Norway has also signed a Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The purpose of the MLI is to modify existing tax treaties by implementing BEPS measures. 

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
Albania 14.10.98 1 13.08.99
Argentina
MLI
08.10.97
07.06.17
1
2
30.11.01
Azerbaijan 24.04.96 1 20.09.96
Australia
New treaty
MLI
06.05.82
08.08.06
07.06.17
0
1
2
19.10.83
12.09.07
Austria
Protocol
Protocol
28.11.95
14.11.05
16.09.09
1
1
1
01.12.96
01.12.06
01.06.13
Bangladesh 15.09.04 1 22.12.05
Barbados
Protocol
15.11.90
03.11.11
1
1
30.07.91
01.06.12
Belgium
Protocol
New treaty
Protocol
14.04.88
10.09.09
23.04.14

0

1
3

04.10.91
19.07.13
26.04.18
Benin 29.05.79 1 24.06.82

Bonaire
Protocol

13.11.89
10.09.09
1
1
17.12.90
01.09.11
Bosnia Hercegovina   1 a)  
Brazil
Protocol 1994
Protocol
21.08.80
12.07.94
20.02.14
1
0
1
26.11.81

18.07.18
Bulgaria
New treaty
MLI
01.03.88
22.07.14
07.06.17

1
2
01.04.89
30.07.15
Canada 12.07.02 1 19.12.02
Chile
MLI
26.10.01
07.06.17
1
2
22.07.03
China
MLI
25.02.86
07.06.17
1 e)
2
21.12.86
Croatia   1 a)  
Curacao 
Protocol
13.11.89
10.09.09
1
1
17.12.90
01.09.11
Cyprus
New treaty
MLI
18.05.55
24.02.14
07.06.17
0 d)
1
2
11.05.55
08.07.14
Czech Republic
MLI
19.10.04
07.06.17
1
2
09.09.05
Denmark: Nordic countries      
Egypt
New treaty
20.10.64 1
3
30.07.65
Estonia
MLI
14.05.93
07.06.17
1
2
30.12.93
Faroe Islands: Nordic countries      
Finland: Nordic countries      
France (included protocol 1984)
Protocol (French text)
Protocol
Protocol
New treaty
19.12.80
14.11.84
07.04.95
16.09.99
1
1
1
1
3
10.09.81
01.10.85
01.09.96
01.12.02
Gambia 27.04.94 1 20.03.97
Georgia
MLI
10.11.11
07.06.17
1
2
23.07.12 
Germany (German text)
Protocol
Protocol
04.10.91
24.06.13
1
1
3
07.10.93
03.02.15
Greece
MLI
27.04.88
07.06.17
1 c)
2
16.09.91
Greenland (Norwegian text only) 04.08.05 1 21.12.05
Hungary 21.10.80 1 c) 20.09.81
Iceland: Nordic countries      
India
New treaty
MLI
31.12.86
02.02.11
07.06.17
0 c)
1
2
02.07.87
20.12.11
Indonesia 19.07.88 1 16.05.90
Ireland
New treaty
MLI

22.11.00
07.06.17
0
1
2

28.11.01
Israel
New treaty
02.11.66 1
3
11.01.68
Italy
New treaty
17.06.85 1
3
25.05.87
Ivory Coast (French) 15.02.78 1 25.01.80
Jamaica
Protocol
30.09.91
04.12.12
1
1
01.10.92
12.09.13
Japan
MLI
04.03.92
07.06.17
1
2
16.11.92
Kazakhstan 03.04.01 1 24.01.06
Kenya 13.12.72 1 10.09.73
Kuwait   3  
Latvia
Protocol
MLI
19.07.93

07.06.17
1
3
2
30.12.93
Liechtenstein   3  
Lithuania
MLI
27.04.93
07.06.17
1
2
30.12.93
Luxembourg (French)
Protocol (French)
MLI
06.05.83
07.07.09
07.06.17
1 c)
1
2
27.01.85
12.04.10
Macedonia 19.04.11 1 01.11.11
Malawi
New treaty
18.05.55
08.12.09
0 d)
1
16.12.63
10.12.12
Malaysia
New treaty
23.12.70 1
3
09.09.71
Malta
New treaty
MLI
02.06.75
30.03.12
07.06.17
0
1
2
22.07.77
14.02.13
Mexico ( Spanish)
MLI
23.03.95
07.06.17
1
2
23.01.96
Montenegro   1 a)  
Morocco ( French) 05.05.72 1 18.12.75
Nepal 13.05.96 1 19.06.97
Netherlands
Protocol

MLI
12.01.90
23.04.13
07.06.17
1 c)
1
2
31.12.90
30.11.13
New Zealand
New treaty
20.04.82 1 c)
3
31.03.83
Nordic countries (Norwegian)
Protocol(Norwegian)
Protocol (Norwegian)
Protocol (Norwegian)

23.09.96 06.10.97
04.04.08
29.08.18

1
1
1
2

11.05.97 31.12.97
29.12.08

Pakistan 07.10.86 1 18.02.87
Philiippines
Protocol
09.07.87
22.05.89
1
1
23.10.97
23.10.97
Poland
New treaty
Protocol
MLI
24.05.77
09.09.09
05.07.12
07.06.17
0
1
1
2
30.10.79
25.05.10
02.04.13
Portugal
New treaty
MLI
24.06.70
10.03.11
07.06.17
0
1
2
01.10.71
15.06.12
Qatar 29.06.09 1 30.12.09
Romania
New treaty
MLI
14.11.80
27.04.15
07.06.17
0 c)
1
2
27.09.81
01.04.16
Russian Federation
MLI
26.03.96
07.06.17
1
2
20.12.02
Saba 
Protocol
13.11.89
10.09.09
1
1
17.12.90
01.09.11
Senegal (French) 04.07.94 1 28.02.97
Serbia
New treaty
MLI
 
17.06.15
07.06.17
0 a)
1
2

18.12.15 
Sierra Leone 18.05.55 1 d) 18.05.55
Singapore
Protocol
New treaty
19.12.97
18.09.09
1
1
3
20.04.98
04.04.10
St. Eustatius 
Protocol
13.11.89
10.09.09
1
1
17.12.90
01.09.11
St. Maarten 
Protocol
13.11.89
10.09.09
1
1
17.12.90
01.09.11
Slovak Republic
New treaty
27.06.79 1 b) c)
3
28.12.79
Slovenia
New treaty
MLI

18.02.08
07.06.17
0 a)
1
2

10.12.09
South Africa
Protocol
MLI
12.02.96
16.07.12
07.06.17

1
2
12.09.96
20.11.15
South Korea 05.10.82 1 01.03.84
Spain 06.10.99 1 18.12.00
Sri Lanka 04.12.86 1 08.03.88
Sweden: Nordic countries      
Switzerland
Protocol
Protocol
Protocol
Protocol
07.09.87
12.04.05
31.08.09
04.09.15
1
1
1
1
3
02.05.89
20.12.05
22.12.10
06.12.16
Tanzania 28.04.76 1 c) 04.08.78
Thailand
New treaty
30.07.03 1
3
29.12.03
Trinidad and Tobago 29.10.69 1 07.08.70
Tunisia (French) 31.05.78 1 28.12.79
Turkey
New treaty
MLI
16.12.71
15.01.10
07.06.17
0
1
2
30.01.76
15.06.11
Uganda 07.09.99 1 16.05.01
Ukraine 07.03.96 1 18.09.96
United Kingdom
New treaty
MLI
12.10.00
14.03.13
07.06.17
0
1
2
21.12.00
17.12.13
USA
Protocol
New treaty
Exchange of Information
03.12.71
19.09.80

15.04.13
1
1
3
1
19.11.72
15.12.81

27.01.14
Venezuela 29.10.97 1 08.10.98
Vietnam 01.06.95 1 14.04.96
Zambia
New treaty
14.07.71
17.12.15
0
1
22.03.73
09.08.17
Zimbabwe 09.03.89 1 28.08.91

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 was given effect for Slovenia as from the date of independence of the Republic of Slovenia (until January 1, 2009). By the exchange of notes 20 August 2008, the treaty has been given effect for Bosnia Herzegovina as from the fiscal year 2009. By the exchange of notes 29 May 2003, the treaty has been given effect for the State Union of Serbia and Montenegro as from the date of the exchange of notes. By the exchange of notes 31 October 2011 it has been clarified that the treaty also shall apply to the Republic of Montenegro as from the date of Montenegros independence on 3 June 2006.

b) The tax treaty between Norway and Czechoslovakia of 27 June 1979 will temporarily apply for the Czech and the Slovak Republic.

c) 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, 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.

d) 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 which later became independent states. Today the treaty is only applicable between Norway and Sierra Leone.

e) The treaty between Norway and China does not apply for Hong Kong and Macau.

 

Agreements with limited scope

Country Status Signed Scope
Argentina 0* 09.11.48 S & A
Greece 1 15.08.31 S
Greece 1 25.05.55 A
Hong Kong, China 1 02.06.00
In force 01.01.97
A
Hong Kong, China 1 16.10.03
In force 01.01.05
S
Iran 1 21.11.69 A
Yugoslavia 1 20.06.66 S & A
China 1 02.08.74 S
Kuwait 1 27.02.77 A
Lebanon 1 10.12.68 S & A
New Zealand 1 08.08.68 S
Saudi Arabia 3   A
Soviet Union 1 11.02.71 A
Soviet Union 1 18.03.74 S
South Africa 1 19.06.51 S & A
South Korea 1 02.02.73 S & A
Czechoslovakia 1 25.10.62 A
Ukraine 3   A
Uruguay 1 18.12.81 A
Uzbekistan 3   A

* Suspended in accordance with article 30.3 in the dobbel tax treaty between Norway and Argentina.

Country Status Signed Terminated 
Nordic countries 1 12.09.89 22.08.14
Switzerland 1 07.12.56 01.01.15
United States 1 13.06.49 01.01.15

Country Signed Status In force
Bermuda 16.04.09 1 22.01.10
British Virgin Islands 18.05.09 1 03.12.10
Cayman Islands 01.04.09 1 04.03.10
Guernsey 28.10.08 1 07.10.09
Isle of Man 30.10.07 1 06.09.08
Jersey 28.10.08 1 07.10.09

 

Country Status Signed
Finland
(convention on taxation of the construction of cross-border bridges)
1 19.05.93

Last updated: 25.02.2019

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