Double Taxation Agreement Between Uk And Norway

1. Where a person believes that the actions of one or both of the contracting states result in or lead to an imposition that does not comply with the provisions of this Convention, he may, regardless of the remedies provided by the domestic law of those States, bring his case to the competent authority of the contracting state, to the residence of the latter or, if his case falls under Article 26. , paragraph 1, in the case of the State party of which he is a national. The case must not be brought in accordance with the provisions of the agreement within three years of the first notification of the measure leading to taxation. (c) the term “demarcation line,” the demarcation line established by the agreement between the governments of the two States Parties on the delimitation of the continental shelf between the two countries, signed in London on 10 March 1965, and the protocol signed in Oslo on 22 December 1978, as well as the protocol signed there, and the protocol signed there. 3. When a contracting state adjusts the profits attributable to a stable establishment of a contracting state under paragraph 2 and therefore imposes the profits of the enterprise that have been taxed in the other state, the other contracting state proceeds, to the extent necessary to the elimination of double taxation, to an appropriate correction if it accepts the adjustment made by the first state; If the other State Party disagrees, the States Parties agree to eliminate double taxation. 1. The provisions of this article apply to the Statfjord`s land reservoirs, signed in Article 23 of the agreement between the governments of the two contracting states on the use of the statfjord`s field reservoirs and the release of oil from that agreement, signed in Oslo on 16 October 1979. 1. The competent authorities of the contracting states exchange the information necessary for the implementation of the provisions of this Convention or the national legislation of the contracting states relating to the taxes covered by this Convention, provided that the imposition of this Convention is not contrary to this Convention, in particular to prevent fraud and facilitate the application of anti-circumvention legislation.

Article 1 of this convention does not limit the exchange of information. All information received from a State Party is treated as secret as information obtained under that state`s national law and may only be disclosed to persons or authorities (including courts and administrative bodies) responsible for assessing, collecting, executing or prosecuting tax remedies under this Convention. These persons or authorities may only use this information for such purposes. They may disclose information in the context of public court proceedings or in court decisions. (iii) a legal entity or institute owned in whole or in the majority by the Government of Norway, as can be agreed from time to time between the competent authorities of the States Parties; That`s why we offer a first free consultation with a qualified accountant that will give you answers to your questions and help you understand if a double taxation agreement could apply to you and help you save huge amounts of unnecessary taxes. 2. The term “revenue debt” used in this article refers to an amount owed for all taxes and descriptions collected on behalf of the contracting states or their political subdivision or their local authorities, provided that the resulting taxation is not contrary to this convention or any other instrument to which the contracting States are associated. , as well as interests. , administrative penalties and collection or retention fees in relation to this amount.