Norway: Entry into force of Double Taxation Agreement
Updated 6 January 2015
© Crown copyright 2015
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/announcements-in-2014-of-changes-to-uk-double-taxatation-treaties/norway-entry-into-force-of-double-taxation-agreement
The Double Taxation Convention between the UK and Norway, which was signed in London on 14 March 2013, entered into force on 17 December 2013.
View the text of the Convention on the legislation.gov websiteor buy a copy from The Stationery Office.
Details of the debate by the Tenth Delegated Legislation Committee of 28 November 2013 may be found in the House of Commons official report, following which the draft Order was approved by Parliament on 2 December 2013.
The provisions of the Agreement take effect:
In in the United Kingdom:
- in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2014
- in respect of corporation tax, for any financial year beginning on or after 1 April 2014
In Norway:
- in respect of taxes on income relating to 2014 (including accounting periods beginning in 2014).
HM Revenue & Customs February 2014