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. any unresolved issue arising from the case is referred to arbitration if the person requests it. However, these unresolved issues are not subject to arbitration if a court or administrative tribunal in both states has already made a decision on these issues. Unless a person directly involved in the case accepts the reciprocal agreement by which the arbitration decision is implemented, that decision binds the two States parties and is transposed into the domestic legislation of those states, without delay. The competent authorities of the contracting states agree on how this paragraph will be applied. 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. 3. The competent authorities of the contracting states endeavour to resolve by mutual agreement any difficulty or doubt about the interpretation or application of this convention. They may also consult to discuss measures to remedy the improper application of the provisions of this 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. concerned with entering into an agreement to avoid double taxation and to prevent tax evasion with respect to income and capital taxes; (b) the competent authorities are not in a position to reach an agreement on the resolution of this case within two years from the presentation of the case to the competent authority of the other State party, in accordance with paragraph 2, if this proposal is acceptable to the Government of the Kingdom of Norway, I have the honour of proposing that this communication and its response to its excellence in this regard be considered an agreement between both governments in this sense. coming into force at the same time as the convention comes into force. The Convention also provides for specific provisions to avoid the double taxation of production gains from certain North Sea oil and gas deposits, which extend along the demarcation line between the British and Norwegian continental shelf sectors (Articles 24-27). Social security agreements have been concluded with Australia, Canada, the European Economic Area, India, the United Kingdom, the United States and other countries. 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.