HMRC have added the ‘synthesised’ version of the UK’s double taxation agreement with Norway to its tax treaties collection. This is the text of the 2013 UK-Norway Double Taxation Convention as modified by the OECD BEPS Multilateral Instrument.
The modified version of the DTC takes effect as follows:
1 January 2020 for taxes withheld at source (UK and Norway);
1 April 2021 for corporation tax (UK);
6 April 2021 for income tax and capital gains tax (UK); and
in Norway, for other taxes, for taxable periods beginning on or after 1 May 2020.
HMRC have added the ‘synthesised’ version of the UK’s double taxation agreement with Norway to its tax treaties collection. This is the text of the 2013 UK-Norway Double Taxation Convention as modified by the OECD BEPS Multilateral Instrument.
The modified version of the DTC takes effect as follows:
1 January 2020 for taxes withheld at source (UK and Norway);
1 April 2021 for corporation tax (UK);
6 April 2021 for income tax and capital gains tax (UK); and
in Norway, for other taxes, for taxable periods beginning on or after 1 May 2020.
