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. 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. Since there are many rules and complications that can arise when applying double taxation agreements, it is important to seek professional help from a qualified and experienced accountant. 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. 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. General tax treaties between Norway and other countries List of tax treaties, including double taxation agreements, provided by the Norwegian Ministry of Finance. The full text is available in English for most countries. (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; It is essential to determine whether this is possible and how a double taxation agreement should be applied, given that it is the country of residence that generally pays tax duties. (b) the competent authorities are not in a position to reach an agreement on the solution of this situation within two years of the case being presented to the competent authority of the other contracting State; (b) from fields that extend beyond the demarcation line, as defined in Article 24, paragraph 6, point c), of this Convention, which is attributable to the licensing takers of the Kingdom of Norway under a field-sharing agreement. Social security agreements have been concluded with Australia, Canada, the European Economic Area, India, the United Kingdom, the United States and other countries.