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United Kingdom–Norway 2013 Convention: official synthesis

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Unreviewed · applicability unverifiedPublisher synthesis · authentic texts prevail

Contents

Article 1 · Persons covered

Article 2 · Taxes covered

Article 3 · General definitions

Article 4 · Resident

Article 5 · Permanent establishment

Article 6 · Income from immovable property

Article 7 · Business profits

Article 8 · Shipping, air transport and containers

Article 9 · Associated enterprises

Article 10 · Dividends

Article 11 · Interest

Article 12 · Royalties

Article 13 · Capital gains

Article 14 · Income from employment

Article 15 · Directors’ fees

Article 16 · Artistes and sportsmen

Article 17 · Pensions, social security payments and alimony

Article 18 · Government service

Article 19 · Students

Article 20 · Other income

Article 21 · Miscellaneous rules applicable to certain offshore activities

Article 22 · Transmedian line oil and gas field

Article 23 · Statfjord field reservoirs

Article 24 · Murchison field reservoir

Article 25 · Elimination of Double Taxation

Article 26 · Non-discrimination

Article 27 · Mutual agreement procedure

Article 28 · Exchange of information

Article 29 · Assistance in the collection of taxes

Article 30 · Members of Diplomatic Missions and Consular Posts

Article 31 · Limitation of relief

Article 32 · Entry into force

Article 33 · Termination