Tax Agreement Norway Uk

By 13 avril 2021 Non classé

Double taxation agreements (also known as double taxation agreements) are concluded between two countries that define the tax rules for a tax established in both countries. (b) the competent authorities are not in a position to reach an agreement on the solution of this situation in accordance with paragraph 2 within two years from the presentation of the case to the competent authority of the other contracting State; 3. The competent authorities of the contracting states try to resolve by mutual agreement any difficulty or doubt about the interpretation or application of the convention. They can also agree on the elimination of double taxation in cases not provided for by the convention. 4. If, under paragraph 1, a person other than a person is established in the two contracting states, the competent authorities of the contracting states endeavour to appoint by mutual agreement the contracting state of which that person is the place of residence under this Convention. In the absence of a reciprocal return of the competent authorities of the contracting states, the person is not considered a resident of one of the two contracting states to benefit from the benefits provided by the Convention, with the exception of the benefits provided in Articles 25, 26 and 27. 1. This Convention does not affect the tax privileges of members of diplomatic or consular missions, in accordance with the general rules of international law or the provisions of specific agreements.

(d) if he is a national of either state or one, the matter is resolved by the competent authorities of the contracting states. (b) boxes that extend along the demarcation line, in accordance with Article 24, paragraph 6, point (c), of this agreement, which is attributable to the licensees of the Kingdom of Norway under a field-sharing agreement. (ii) in the case of Norway, a company that has the authority to enter into pension contracts in accordance with national rules and is under the supervision of the Norwegian Financial Supervisory Authority (Finanstilsynet). 2. To the extent that the tax privileges granted to members of diplomatic and consular missions in accordance with the general rules of international law or the provisions of special international agreements are not subject to taxation of income or income from capital in the host state, the right to taxation is reserved for the State of origin. Social security agreements have been concluded with Australia, Canada, the European Economic Area, India, the United Kingdom, the United States and other countries. 1. States parties assist each other in the collection of revenue fees. This support is not limited by Articles 1 and 2. The competent authorities of the contracting states may, by mutual agreement, regulate the manner in which this article is applied.

4. The competent authorities of the contracting states may communicate directly with each other in order to reach an agreement in accordance with the preceding paragraphs. (a) the term « taker » refers, in the case of the United Kingdom, to any person who holds a licence within the meaning of Section 12, paragraph 1 of the Oil Taxation Act 1975, or who is a party to an agreement or agreement within the meaning of paragraph 5, paragraph 1, of Schedule 3 of the Oil Taxation Act 1975, and, in the case of Norway, , anyone holding a production licence issued by the Norwegian government for the area concerned. , or any other person who, with the agreement of the Norwegian government, has all or one of the rights, interests and obligations of the licensee in this matter; If this proposal is acceptable to the Government of the Kingdom of Norway, I have the honour of proposing that this communication and His Excellency`s response be seen as an agreement between the two governments on this issue, which will come into force at the same time as the convention enters into force.