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Double Taxation Agreement Norway Uk

Determining the position of the person`s ”contractual residence” is essential to determine whether it is possible to do so and how to apply a double taxation treaty, given that this is the country of contractual residence that generally assumes the taxing rights. 2. Without prejudice to the other provisions of this Agreement, the taxation of profits from the transport of oil (including gas and other hydrocarbons) from the Murchison Field reservoir to and through the terminal, but with the exception of the terminal, as well as profits made on the transfer of facilities used for such transport, shall be subject to the following principles: referred to in paragraphs 2 and 4 referred to in Article 22. 4. The competent authorities of the Contracting States may communicate directly with each other with a view to reaching an agreement within the meaning of the preceding paragraphs. 5. The Convention shall also apply to all identical or substantially similar taxes levied after the date of signature of the Agreement in addition to or in place of existing taxes. The competent authorities of the States Parties shall inform each other of any substantial changes to their tax legislation. 4. If, pursuant to paragraph 1, a person other than the natural person resides in both States Parties, the competent authorities of the States Parties shall endeavour to determine by mutual agreement the State Party in which that person resides for the purposes of this Convention. In the absence of a reciprocal agreement between the competent authorities of the States Parties, the person shall not be considered to be resident in one of the States Parties in order to receive the benefits granted by the Convention, with the exception of the benefits provided for in articles 25, 26 and 27.

Social security agreements have been concluded with Australia, Canada, the European Economic Area, India, the United Kingdom, the United States and others. 1. The competent authorities of the Contracting States shall exchange the information necessary for the application of the provisions of this Convention or of the domestic law of the Contracting States concerning the taxes covered by this Convention, in so far as the imposition of this Convention does not preclude this Convention, in particular to prevent fraud and facilitate the management of legal provisions against risk. . . .

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