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2013-11-30 | BWBV0002712 | Overeenkomst tussen het Koninkrijk der Nederlanden en het Koninkrijk Noorwegen tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

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@ -22,9 +22,9 @@ This Convention shall apply to persons who are residents of one or both of the S
### Artikel 2
**1.** This Convention shall apply to taxes on income and on capital imposed on behalf of one of the States or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
**1.** This Convention shall apply to taxes on income imposed on behalf of one of the States or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
**2.** There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
**2.** There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
**3.**
@ -32,24 +32,19 @@ The existing taxes to which the Convention shall apply are in particular:
a) in Norway:
- the national tax on income (inntektsskatt til staten),
- the county municipal tax on income (inntektsskatt til fylkeskommunen),
- the municipal tax on income (inntektsskatt til kommunen),
- the national contributions to the Tax Equalisation Fund (fellesskatt til Skattefordelingsfondet),
- the national tax on capital (formuesskatt til staten),
- the municipal tax on capital (formuesskatt til kommunen),
- the national tax relating to income and capital from the exploration for and the exploitation of submarine petroleum resources and from activities and work relating thereto, including pipeline transport of petroleum produced (skatt til staten vedrørende inntekt og formue i forbindelse med undersokelse etter og utnyttelse av undersjøiske petroleumsforekomster og dertil knyttet virksomhet og arbeid, herunder rørledningstransport av utvunnet petroleum),
- the national dues on remuneration to non-resident artistes (avgift til staten av honorarer som tilfaller kunstnere bosatt i utlandet),
- the seamen's tax (sjømannsskatt),
– the national tax on income (inntektsskatt til staten),
– the county municipal tax on income (inntektsskatt til fylkeskommunen),
– the municipal tax on income (inntektsskatt til kommunen),
– the national tax relating to income from the exploration for and the exploitation of submarine petroleum resources and activities and work relating thereto, including pipeline transport of petroleum produced (skatt til staten vedrørende inntekt i forbindelse med undersøkelse etter og utnyttelse av undersjøiske petroleumsforekomster og dertil knyttet virksomhet og arbeid, herunder rørledningstransport av utvunnet petroleum),
– the national tax on remuneration to non-resident artistes (skatt til staten på honorar til utenlandske artister),
(hereinafter referred to as “Norwegian tax”);
b) in the Netherlands:
- the income tax (inkomstenbelasting),
- the wages tax (loonbelasting),
- the company tax (vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Continentaal Plat 1965 (the Netherlands Continental Shelf Mining Act of 1965),
- the dividend tax (dividendbelasting),
- the capital tax (vermogensbelasting),
– the income tax (de inkomstenbelasting);
– the wages tax (de loonbelasting);
– the company tax (de vennootschapsbelasting) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mining Act (Mijnbouwwet);
– the dividend tax (de dividendbelasting);
(hereinafter referred to as “Netherlands tax”).
@ -65,25 +60,35 @@ For the purposes of this Convention, unless the context otherwise requires:
a) the term “State” means Norway or the Netherlands, as the context requires; the term “States” means Norway and the Netherlands;
b) the term “Norway” means the Kingdom of Norway, including any area outside the territorial waters of the Kingdom of Norway where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise its rights with respect to the sea bed and sub-soil and their natural resources; the term does not comprise Svalbard, Jan Mayen and the Norwegian dependencies (“biland”);
c) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe including the part of the sea bed and its sub-soil under the North Sea, to the extent that that area in accordance with international law has been or may hereafter be designated under Netherlands laws as an area within which the Netherlands may exercise certain rights with respect to the exploration and exploitation of the natural resources of the sea bed or its sub-soil;
c) the term “the Netherlands” means the European part of the Netherlands, including its territorial sea and any area beyond and adjacent to its territorial sea within which the Kingdom of the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights;
d) the term “national” means:
1. any individual possessing the nationality of one of the States;
2. any legal person, partnership and association deriving its status as such from the laws in force in one of the States;
e) the term “person” includes an individual, a company and any other body of persons;
f) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
g) the terms “enterprise of one of the States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State;
h) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in one of the States, except when the ship or aircraft is operated solely between places in the other State;
i) the term “competent authority” means:
g) the term “enterprise” applies to the carrying on of any business;
h) the terms “enterprise of one of the States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State;
i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in one of the States, except when the ship or aircraft is operated solely between places in the other State;
j) the term “competent authority” means:
1. in Norway the Minister of Finance and Customs or his duly authorized representative;
2. in the Netherlands the Minister of Finance or his duly authorized representative.
1. in Norway, the Minister of Finance or the Minister’s authorized representative;
2. in the Netherlands the Minister of Finance or his authorized representative;
k) the term “business” includes the performance of professional services and of other activities of an independent character;
l) the term “a pension fund” means any company:
(i) which is a resident of one of the States; and
(ii) which is operated principally to administer or provide pensions; and
(iii) a) in the case of the Netherlands: which is recognised
and supervised by the Central Bank of the Netherlands (De Nederlandse Bank) and the Netherlands Authority for the Financial Markets (Autoriteit Financiële Markten) according to the regulations of the Pensions Act (Pensioenwet);
b) in the case of Norway: which has authorisation to enter into pension agreements in accordance with regulations under the supervision of the Financial Supervisory Authority of Norway (Finanstilsynet).
**2.** As regards the application of the Convention by one of the States any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
### Artikel 4
**1.** For the purposes of this Convention, the term “resident of one of the States” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
**1.** For the purposes of this Convention, the term “resident of one of the States” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.
**2.**
@ -111,10 +116,19 @@ d) a factory;
e) a workshop, and
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
**3.** A building site, a construction, assembly or installation project or supervisory or consultancy activities connected therewith constitute a permanent establishment only if such site, project or activities are continued for a period of more than 12 months.
**3.** A building site, a construction, assembly or installation project constitute a permanent establishment only if it lasts more than 12 months.
**4.**
Notwithstanding the provisions of paragraphs 1, 2 and 3, where an enterprise of one of the States performs services in the other State
a) through an individual who is present in that other State for a period or periods exceeding in the aggregate 183 days in any twelve month period, and more than 50 per cent of the gross revenues attributable to active business activities of the enterprise during this period or periods are derived from the services performed in that other State through that individual, or
b) for a period or periods exceeding in the aggregate 183 days in any twelve month period, and these services are performed for the same project or connected projects through one or more individuals who are present and performing such services in that other State
the activities carried on in that other State in performing these services shall be deemed to be carried on through a permanent establishment of the enterprise situated in that other State, unless these services are limited to those mentioned in paragraph 5 which, if performed through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. For the purposes of this paragraph, services performed by an individual on behalf of one enterprise shall not be considered to be performed by another enterprise through that individual unless that other enterprise supervises, directs or controls the manner in which these services are performed by the individual.
**5.**
Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
@ -124,11 +138,11 @@ d) the maintenance of a fixed place of business solely for the purpose of purcha
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
**5.** Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 6 applies – is acting on behalf of an enterprise and has, and habitually exercises, in one of the States an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
**6.** Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 7 applies – is acting on behalf of an enterprise and has, and habitually exercises, in one of the States an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
**6.** An enterprise shall not be deemed to have a permanent establishment in one of the States merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
**7.** An enterprise shall not be deemed to have a permanent establishment in one of the States merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
**7.** The fact that a company which is a resident of one of the States controls or is controlled by a company which is a resident of the other State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
**8.** The fact that a company which is a resident of one of the States controls or is controlled by a company which is a resident of the other State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
## Hoofdstuk III. TAXATION OF INCOME
@ -140,23 +154,17 @@ f) the maintenance of a fixed place of business solely for any combination of ac
**3.** The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
**4.** The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
**4.** The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
### Artikel 7
**1.** The profits of an enterprise of one of the States shall be taxable only in that State unless the enterprise carries on business in the other State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
**1.** Profits of an enterprise of one of the States shall be taxable only in that State unless the enterprise carries on business in the other State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits that are attributable to the permanent establishment in accordance with the provisions of paragraph 2 may be taxed in that other State.
**2.** Subject to the provisions of paragraph 3, where an enterprise of one of the States carries on business in the other State through a permanent establishment situated therein, there shall in each State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
**2.** For the purposes of this Article and Article 23, the profits that are attributable in each State to the permanent establishment referred to in paragraph 1 are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise.
**3.** In determining the profits of a permanent establishment there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
**3.** Where, in accordance with paragraph 2, a State adjusts the profits that are attributable to a permanent establishment of an enterprise of one of the States and taxes accordingly profits of the enterprise that have been charged to tax in the other State, the other State shall, to the extent necessary to eliminate double taxation on these profits, make an appropriate adjustment if it agrees with the adjustment made by the first-mentioned State; if the other State does not so agree, the States shall endeavour to eliminate any double taxation resulting therefrom by mutual agreement.
**4.** Insofar as it has been customary in one of the States to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
**5.** No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
**6.** For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
**7.** Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
**4.** Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
### Artikel 8
@ -174,6 +182,8 @@ f) the maintenance of a fixed place of business solely for any combination of ac
### Artikel 9
**1.**
Where
a) an enterprise of one of the States participates directly or indirectly in the management, control or capital of an enterprise of the other State, or
@ -183,28 +193,42 @@ and in either case conditions are made or imposed between the two enterprises in
It is understood, however, that the fact that associated enterprises have concluded arrangements, such as costsharing arrangements or general services agreements, for or based on the allocation of executive, general administrative, technical and commercial expenses, research and development expenses and other similar expenses, is not in itself a condition as meant in the preceding sentence.
**2.** Where one of the States includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits where that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the States shall if necessary consult each other.
### Artikel 10
**1.** Dividends paid by a company which is a resident of one of the States to a resident of the other State may be taxed in that other State.
**2.** However, such dividends may also be taxed in the State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 15 percent of the gross amount of the dividends.
**3.** Notwithstanding the provisions of paragraph 2 the State of which the company paying the dividends is a resident shall not levy a tax on dividends, if the dividends are beneficially owned by a company (other than a partnership) which is a resident of the other State and holds directly at least 25 percent of the capital of the company paying the dividends.
**3.**
Notwithstanding the provisions of paragraph 2, the State of which the company paying the dividends is a resident shall not levy a tax on dividends paid by that company, if the beneficial owner of the dividends is:
a) a pension fund; or
b) a company (other than a partnership) which is a resident of the other State and holds directly at least 10 per cent of the capital of the company paying the dividends;
**4.**
Notwithstanding paragraph 3, if and as long as in one of the States the rate of tax imposed on distributed company profits is lower than the rate of tax imposed on undistributed company profits and the difference between both rates amounts to 10 percentage points or more, each of the States may levy a tax on dividends, paid by a company which is a resident of one of the States to a company (other than a partnership) which is a resident of the other State and holds directly at least 25 per cent of the capital of the company paying the dividends, but the tax so charged shall not exceed:
Where dividends are derived and beneficially owned by a State, political subdivision or a local authority, such dividends shall be taxable only in that State. For the purposes of this paragraph, the term “State” shall include:
a) 5 per cent of their gross amount, if the above-mentioned difference amounts to 15 percentage points or less;
b) 10 per cent of their gross amount, if the above-mentioned difference amounts to more than 15 percentage points.
a) in the case of Norway:
Where, however, in one of the States the above-mentioned difference amounts to more than 20 percentage points, that State may levy a tax on the dividends, which may not exceed 15 per cent of their gross amount.
(i) the Central Bank of Norway;
(ii) the Government Pension Fund (Global);
(iii) the Norwegian Investment Fund for Developing Countries (Norfund); and
(iv) a statutory body or any institution wholly or mainly owned by the Government of Norway as may be agreed from time to time between the competent authorities of the States;
b) in the case of the Netherlands:
(i) the Central Bank of the Netherlands;
(ii) the Dutch Finance Company for Developing Countries (FMO);
(iii) a statutory body or any institution wholly or mainly owned by the Government of the Netherlands as may be agreed from time to time between the competent authorities of the States.
**5.** The provisions of paragraphs 2, 3 and 4 shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
**6.** The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders' shares or other rights participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. In the case of the Netherlands the term includes also income from profit sharing bonds.
**7.** The provisions of paragraphs 1, 2, 3 and 4 shall not apply if the beneficial owner of the dividends, being a resident of one of the States, carries on business in the other State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
**7.** The provisions of paragraphs 1, 2, 3 and 4 shall not apply if the beneficial owner of the dividends, being a resident of one of the States, carries on business in the other State of which the company paying the dividends is a resident, through a permanent establishment situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
**8.** Where a company which is a resident of one of the States derives profits or income from the other State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
@ -214,7 +238,7 @@ Where, however, in one of the States the above-mentioned difference amounts to m
**2.** The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. However, this term does not include income dealt with in Article 10. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
**3.** The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, being a resident of one of the States, carries on business in the other State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
**3.** The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, being a resident of one of the States, carries on business in the other State in which the interest arises, through a permanent establishment situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
**4.** Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each State, due regard being had to the other provisions of this Convention.
@ -224,7 +248,7 @@ Where, however, in one of the States the above-mentioned difference amounts to m
**2.** The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
**3.** The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resident of one of the States, carries on business in the other State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
**3.** The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resident of one of the States, carries on business in the other State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply.
**4.** Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each State, due regard being had to the other provisions of this Convention.
@ -232,7 +256,7 @@ Where, however, in one of the States the above-mentioned difference amounts to m
**1.** Gains derived by a resident of one of the States from the alienation of immovable property referred to in Article 6 and situated in the other State may be taxed in that other State.
**2.** Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of one of the States has in the other State or of movable property pertaining to a fixed base available to a resident of one of the States in the other State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
**2.** Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of one of the States has in the other State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
**3.**
@ -252,13 +276,7 @@ b) the gains are derived by an individual who is a resident of the other State a
### Artikel 14
**1.**
Income derived by a person, not being a company, who is a resident of one of the States in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
A resident of one of the States performing such professional services or other activities of an independent character in the other State shall be deemed to have such a fixed base available to him in that other State if he is present in that other State for a period or periods exceeding in the aggregate 183 days in any 12 months' period.
**2.** The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physisians, lawyers, engineers, architects, dentists and accountants.
Vervallen
### Artikel 15
@ -284,34 +302,45 @@ c) the remuneration is not borne by a permanent establishment or a fixed base wh
### Artikel 17
**1.** Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of one of the States as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other State, may be taxed in that other State.
**1.** Notwithstanding the provisions of Articles 7 and 15, income derived by a resident of one of the States as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other State, may be taxed in that other State.
**2.** Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the State in which the activities of the entertainer or athlete are exercised.
**2.** Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 15, be taxed in the State in which the activities of the entertainer or athlete are exercised.
**3.** The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in one of the States by entertainers or athletes if the visit to that State is substantially supported by public funds of the other State or a political subdivision or a local authority thereof. In such a case the income shall be taxable only in the State of which the entertainer or athlete is a resident.
### Artikel 18
**1.** Subject to the provisions of paragraph 2 of Article 19, any pension or other similar remuneration in consideration of past employment and any annuity paid to a resident of one of the States shall be taxable only in that State.
**1.** Pensions or other similar remuneration, annuities, as well as lump sum payments made in lieu of a pension or other similar remuneration or annuity, arising in one of the States and paid to a resident of the other State may be taxed in the first-mentioned State.
**2.** However, where such remuneration is not of a periodical nature and it is paid in consideration of past employment in the other State, it may be taxed in that other State.
**2.** Pensions paid and other payments made under the provisions of the social security legislation of one of the States to a resident of the other State may also be taxed in the first-mentioned State.
**3.** The term “annuity” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
**3.**
**4.** Any pension paid out under the provisions of a public social security system of one of the States to a resident of the other State shall be taxable only in the last-mentioned State.
A pension or other similar remuneration or annuity as referred to in paragraph 1 shall be deemed to arise in one of the States if:
a) the person holding the pension obligation is a resident of that State, or has a permanent establishment situated in that State to which the pension obligation is effectively connected; or
b) the contributions or payments associated with that pension or other similar remuneration or annuity, or the entitlements received from them qualified for relief from tax in that State.
The transfer of the entitlement to a pension, other similar remuneration or annuity from a pension fund or an insurance company in that State to a pension fund or insurance company in the other State or in a third State shall not restrict in any way the taxing rights of the first-mentioned State.
**4.**
The term “annuity” means
a) in the case of the Netherlands: an annuity the payments of which are part of taxable income from employment and dwellings (“belastbaar inkomen uit werk en woning“); and
b) in the case of Norway: a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.
**5.** Alimony and other maintenance payments paid to a resident of one of the States shall be taxable only in that State. However, any alimony or other maintenance payment paid by a resident of one of the States to a resident of the other State shall, to the extent it is not allowable as a relief to the payer, be taxable only in the first-mentioned State.
### Artikel 19
**1.** a) Remuneration, other than pension, paid by one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority in the discharge of functions of a governmental nature may be taxed in that State.
b) However, such remuneration shall be taxable only in the other State if the services are rendered in that State and the individual is a resident of that State who:
**1.** a) Salaries, wages and other similar remuneration paid by one of the States or a political subdivision or local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other State if the services are rendered in that State and the individual is a resident of that State who:
1. is a national of that State; or
2. did not become a resident of that State solely for the purpose of rendering the services.
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
**2.** a) Any pension paid by, or out of funds created by, one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority in the discharge of functions of a governmental nature may be taxed in that State.
b) However, such pension shall be taxable only in the other State if the individual is a resident of, and a national of, that State.
**3.** The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by one of the States or a political subdivision or a local authority thereof.
**2.** The provisions of Articles 15, 16 and 17 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a State or a political subdivision or a local authority thereof.
### Artikel 20
@ -321,38 +350,33 @@ Payments which a student or business apprentice who is or was immediately before
**1.** Items of income of a resident of one of the States, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
**2.** The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of one of the States, carries on business in the other State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
**2.** The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of one of the States, carries on business in the other State through a permanent establishment situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
## Hoofdstuk IV. TAXATION OF CAPITAL
### Artikel 22
**1.** Capital represented by immovable property referred to in Article 6, owned by a resident of one of the States and situated in the other State, may be taxed in that other State.
**2.** Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of one of the States has in the other State or by movable property pertaining to a fixed base available to a resident of one of the States in the other State for the purpose of performing independent personal services, may be taxed in that other State.
**3.**
Notwithstanding the provisions of paragraph 2:
a) ships and aircraft operated in international traffic as well as vessels engaged in fishing activities on the high seas, and movable property pertaining to the operation of such ships, aircraft and vessels shall be taxable only in the State of which the operator is a resident;
b) however, such ships, aircraft and vessels and movable property may also be taxed in the other State if the place of effective management of the enterprise is situated in that other State. For the purposes of this sub-paragraph the provisions of paragraph 4 of Article 8 shall apply.
**4.** All other elements of capital of a resident of one of the States shall be taxable only in that State.
Vervallen
## Hoofdstuk V. ELIMINATION OF DOUBLE TAXATION
### Artikel 23
**1.** Each of the States, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income or capital which, according to the provisions of this Convention, may be taxed in the other State.
**1.**
**2.** a) Where a resident of Norway derives income or owns capital which in accordance with the provisions of this Convention may be taxed in the Netherlands, Norway shall allow as a deduction from the income tax or capital tax of that person an amount equal to the tax paid in the Netherlands. Such deduction shall not, however, exceed that part of the Norwegian tax, as computed before the deduction is given, which is appropriate to the income derived from or capital owned in the Netherlands.
Subject to the provisions of the laws of Norway regarding the allowance as a credit against Norwegian tax of tax payable in a territory outside Norway (which shall not affect the general principle of this Article)
For the purposes of this paragraph in determining the taxes on income paid to the Netherlands, the investment premiums and bonuses and desinvestment payments as meant in the Netherlands Investment Account Law (Wet investeringsrekening) shall not be taken into account. For the purposes of this paragraph, the taxes referred to in sub-paragraph b of paragraph 3 and in paragraph 4 of Article 2, other than the capital tax, shall be considered taxes on income.
b) Notwithstanding the provisions of sub-paragraph a, dividends paid by a company which is a resident of the Netherlands to a company, being a resident of Norway, shall be exempt from Norwegian tax, provided that in accordance with the laws of Norway the dividends would be exempt from tax if both companies had been Norwegian companies, and provided further that in so far as the amount of dividends declared in respect of a fiscal year by a company which is a resident of the Netherlands corresponds to dividends which it has received, directly or through another legal person, in the same or a previous fiscal year on shares of a company resident in a third State, the exemption from Norwegian tax shall be granted only to the extent that the dividends received on shares of the company resident in that third State have been subject to company tax in the Netherlands or, if this is not the case, the dividends would be exempt from Norwegian tax if the shares had been held directly by the Norwegain company.
a) Where a resident of Norway derives income which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Norway shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in the Netherlands on that income.
**3.** a) Where a resident of the Netherlands derives items of income or owns items of capital which according to Article 6, Article 7, paragraph 2 of Article 8, paragraph 7 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12, paragraphs 1,2 and 3 (sub-paragraph b) of Article 13, Article 14, paragraph 1 of Article 15, Article 16, paragraph 1 (sub-paragraph a) of Article 19, paragraph 2 of Article 21 and paragraphs 1, 2 and 3 (sub-paragraph b) of Article 22 of this Convention may be taxed in Norway and are included in the basis referred to in paragraph 1, the Netherlands shall exempt such items by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of Netherlands law for the avoidance of double taxation. For that purpose the said items of income or capital shall be deemed to be included in the total amount of the items of income or capital which are exempt from Netherlands tax under those provisions.
b) Further, the Netherlands shall allow a deduction from the Netherlands tax for the items of income which according to paragraph 2 of Article 10, paragraph 5 of Article 13, Article 17, paragraph 2 of Article 18 and paragraph 2 (sub-paragraph a) of Article 19 of this Convention may be taxed in Norway to the extent that these items are included in the basis referred to in paragraph 1. The amount of this deduction shall be equal to the tax paid in Norway on these items of income, but shall not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items of income which are exempt from Netherlands tax under the provisions of Netherlands law for the avoidance of double taxation.
Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in the Netherlands.
b) Where in accordance with any provision of the Convention income derived by a resident of Norway is exempt from tax in Norway, Norway may nevertheless include such income in the tax base, but shall allow as a deduction from the Norwegian tax on income that part of the income tax which is attributable to the income derived from the Netherlands.
**2.** a) The Netherlands, when imposing tax on its residents, may include in the basis upon which such taxes are imposed the items of income which, according to the provisions of this Convention, may be taxed or shall be taxable only in Norway.
b) However, where a resident of the Netherlands derives items of income which according to Article 6, Article 7, Article 8, paragraph 7 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12, paragraphs 1, 2 and 3 (sub-paragraph b) of Article 13, paragraph 1 of Article 15, Article 16, paragraphs 1, 2 and 5 (second sentence) of Article 18, paragraph 1 (sub-paragraph a) of Article 19, paragraph 2 of Article 21 and Article 24 of this Convention may be taxed or shall be taxable only in Norway and are included in the basis referred to in sub-paragraph a, the Netherlands shall exempt such items of income by allowing a reduction of its tax. This reduction shall be computed in conformity with the provisions of the Netherlands law for the avoidance of double taxation. For that purpose the said items of income shall be deemed to be included in the amount of the items of income which are exempt from Netherlands tax under those provisions.
c) Further, the Netherlands shall allow a reduction from the Netherlands tax so computed for the items of income which according to paragraph 2 of Article 10, paragraph 5 of Article 13 and Article 17 of this Convention may be taxed in Norway to the extent that these items are included in the basis referred to in sub-paragraph a. The amount of this reduction shall be equal to the tax paid in Norway on these items of income, but shall, in case the provisions of the Netherlands law for the avoidance of double taxation provide so, not exceed the amount of the reduction which would be allowed if the items of income so included were the sole items for which the Netherlands gives a reduction under the provisions of the Netherlands law for the avoidance of double taxation.
This sub-paragraph shall not restrict allowance now or hereafter accorded by the provisions of the Netherlands law for the avoidance of double taxation, but only as far as the calculation of the amount of the reduction of Netherlands tax is concerned with respect to the aggregation of income from more than one country and the carry forward of the tax paid in Norway on the said items of income to subsequent years.
d) Notwithstanding the provisions of sub-paragraph b, the Netherlands shall allow a reduction from the Netherlands tax for the tax paid in Norway on items of income which according to paragraph 1 of Article 7, paragraph 7 of Article 10, paragraph 3 of Article 11, paragraph 3 of Article 12 and paragraph 2 of Article 21 of this Convention may be taxed in Norway to the extent that these items are included in the basis referred to in sub-paragraph a, insofar as the Netherlands under the provisions of the Netherlands law for the avoidance of double taxation allows a reduction from the Netherlands tax of the tax levied in another country on such items of income. For the computation of this reduction the provisions of sub-paragraph c of this paragraph shall apply accordingly.
## Hoofdstuk VI. OFFSHORE ACTIVITIES
@ -360,7 +384,7 @@ b) Further, the Netherlands shall allow a deduction from the Netherlands tax for
**1.** The provisions of this Article shall apply notwithstanding any other provision of this Convention.
**2.** An enterprise of one of the States which carries on activities offshore in the other State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in that other State shall, subject to paragraphs 3 and 5 of this Article, be deemed to be carrying on, in respect of those activities, business in that other State through a permanent establishment situated therein.
**2.** An enterprise of one of the States which carries on activities offshore in the other State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in that other State shall, subject to paragraphs 3 and 4 of this Article, be deemed to be carrying on, in respect of those activities, business in that other State through a permanent establishment situated therein.
**3.**
@ -369,22 +393,12 @@ The provisions of paragraph 2 of this Article shall not apply where the activiti
a) where an enterprise carrying on activities referred to in paragraph 2 of this Article in the other State is associated with another enterprise carrying on substantially similar activities there, the former enterprise shall be deemed to be carrying on all such activities of the latter enterprise, except to the extent that those activities are carried on at the same time as its own activities;
b) an enterprise shall be regarded as associated with another enterprise if one participates directly or indirectly in the management, control or capital of the other or if the same persons participate directly or indirectly in the management, control or capital of both enterprises.
**4.** A resident of one of the States who carries on activities offshore in the other State in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in that other State which consist of professional services or other activities of an independent character shall be deemed to be performing those activities from a fixed base in the other State. However, this paragraph shall not apply where such activities are carried on in the other State for a period or periods not exceeding in the aggregate 30 days in any 12 months’ period.
**4.** Profits derived by a resident of one of the States from the transportation of supplies or personnel to a location, or between locations, where activities in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources are being carried on in one of the States, or from the operation of tugboats and other vessels auxiliary to such activities, shall be taxable only in the State in which the place of effective management of the enterprise is situated.
**5.** Profits derived by a resident of one of the States from the transportation of supplies or personnel to a location, or between locations, where activities in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resources are being carried on in one of the States, or from the operation of tugboats and other vessels auxiliary to such activities, shall be taxable only in the State in which the place of effective management of the enterprise is situated.
**6.** a) Subject to sub-paragraph b of this paragraph, salaries, wages and other similar remuneration derived by a resident of one of the States in respect of an employment connected with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in the other State may, to the extent that the employment is exercised offshore in that other State, be taxed in that other State provided that the employment is exercised offshore for a period or periods exceeding in the aggregate 30 days in any 12 months’ period.
**5.** a) Subject to sub-paragraph b of this paragraph, salaries, wages and other similar remuneration derived by a resident of one of the States in respect of an employment connected with the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in the other State may, to the extent that the employment is exercised offshore in that other State, be taxed in that other State provided that the employment is exercised offshore for a period or periods exceeding in the aggregate 30 days in any 12 months’ period.
b) Salaries, wages and other similar remuneration derived by a resident of one of the States in respect of an employment exercised aboard a ship or aircraft engaged in the transportation of supplies or personnel to a location, or between locations, where activities connected with the exploration or exploitation of the sea bed and sub-soil and their natural resources are being carried on in one of the States, or in respect of an employment exercised aboard tugboats or other vessels operated auxiliary to such activities, shall be taxable only in the State of which the employee is a resident.
**7.** Gains derived by a resident of one of the States from the alienation of rights to assets to be produced by the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in the other State, including rights to interests in or to the benefit of such assets, or from the alienation of shares deriving their value or the greater part of their value directly or indirectly from such rights, may be taxed in that other State.
**8.** For the items of income which may be taxed in the Netherlands according to paragraphs 2, 4 and 7 of this Article, Norway shall allow a deduction from its tax which shall be computed in conformity with the rules laid down in sub-paragraph b of paragraph 2 of Article 23.
**9.** Where documentary evidence is produced that tax has been paid in the Netherlands on the items of income which may be taxed in the Netherlands according to sub-paragraph a of paragraph 6 of this Article, Norway shall apply the rules laid down in sub-paragraph a of paragraph 2 of Article 23.
**10.** For the items of income which may be taxed in Norway according to paragraphs 2, 4 and 7 of this Article, the Netherlands shall allow a deduction from its tax which shall be computed in conformity with the rules laid down in sub-paragraph b of paragraph 3 of Article 23.
**11.** Where documentary evidence is produced that tax has been paid in Norway on the items of income which may be taxed in Norway according to sub-paragraph a of paragraph 6 of this Article, the Netherlands shall allow a reduction of its tax which shall be computed in conformity with the rules laid down in sub-paragraph a of paragraph 3 of Article 23.
**6.** Gains derived by a resident of one of the States from the alienation of rights to assets to be produced by the exploration or exploitation of the sea bed and sub-soil and their natural resources situated in the other State, including rights to interests in or to the benefit of such assets, or from the alienation of shares deriving their value or the greater part of their value directly or indirectly from such rights, may be taxed in that other State.
## Hoofdstuk VII. SPECIAL PROVISIONS
@ -396,7 +410,7 @@ b) Salaries, wages and other similar remuneration derived by a resident of one o
**3.** The taxation on a permanent establishment which an enterprise of one of the States has in the other State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging one of the States to grant to residents of the other State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
**4.** Except where the provisions of Article 9, paragraph 4 of Article 11, or paragraph 4 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of one of the States to a resident of the other State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of one of the States to a resident of the other State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
**4.** Except where the provisions of Article 9, paragraph 4 of Article 11, or paragraph 4 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of one of the States to a resident of the other State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
**5.** Enterprises of one of the States, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.
@ -408,39 +422,82 @@ b) Salaries, wages and other similar remuneration derived by a resident of one o
**2.** The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other State, with a view to the avoidance of taxation which is not in accordance with the Convention.
**3.** The competent authorities of the States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. In particular, the competent authorities of the States may agree to the same allocation of profits between associated enterprises in the sense of Article 9.
**3.** The competent authorities of the States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.
**4.** The competent authorities of the States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
**5.** In the event that the competent authorities reach an agreement in the sense of paragraphs 2 and 3, taxes shall be imposed or refund of taxes shall be allowed in accordance with such agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the States.
**6.**
Where,
a) under paragraph 1, a person has presented a case to the competent authority of one of the States on the basis that the actions of one or both of the States have resulted for that person in taxation not in accordance with the provisions of this Convention, and
b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other State,
any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision or the competent authorities agree on a different solution within six months after the decision has been communicated to them, the arbitration decision shall be binding on both States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the States shall by mutual agreement settle the mode of application of this paragraph.
### Artikel 27
The competent authorities of the States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by one of the States shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
**1.** The competent authorities of the States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2.
### Artikel 28
**2.** Any information received under paragraph 1 by one of the States shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by either State may also be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use.
**1.** The States undertake to lend assistance and support to each other in the collection of the taxes which are the subject of this Convention, together with interest, costs, and additions to the taxes and fines not being of a penal character.
**3.**
**2.** In the case of applications for enforcement of taxes, revenue claims of each of the States which have been finally determined shall be accepted for enforcement by the other State and collected in that State in accordance with the laws applicable to the enforcement and collection of its own taxes, provided that such claims shall not enjoy priority in the latter State. Norwegian revenue claims shall beregarded as finally determined, when they can no longer be altered on administrative appeal. The State to which application is made shall not be required to enforce executory measures for which there is no provision in the law of the State making the application.
**3.** Any application shall be accompanied by documents establishing that under the laws of the State making the application the taxes have been finally determined as provided in paragraph 2 of this Article.
### Artikel 29
In no case shall the provisions of Articles 27 and 28 be construed so as to impose on one of the States the obligation:
In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on one of the States the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other State;
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other State;
c) to supply information which would disclose any trade, business, industrial, commercial, or professional secret or trade process, or information, the disclosure of which would be contrary to public policy.
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
**4.** If information is requested by a State in accordance with this Article, the other State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a State to decline to supply information solely because it has no domestic interest in such information.
**5.** In no case shall the provisions of paragraph 3 be construed to permit a State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
### Artikel 28
**1.** The States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the States may by mutual agreement settle the mode of application of this Article.
**2.** The term “revenue claim” as used in this Article means an amount owed in respect of taxes of every kind and description imposed on behalf of the States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount.
**3.** When a revenue claim of a State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other State. That revenue claim shall be collected by the requested State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State that met the conditions allowing that other State to make a request under this paragraph.
**4.** When a revenue claim of a State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection.
**5.** Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other State.
**6.** Proceedings with respect to the existence, validity or the amount of a revenue claim of a State shall not be brought before the courts or administrative bodies of the other State.
**7.**
Where, at any time after a request has been made by a State under paragraph 3 or 4 and before the other State has collected and remitted the relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases to be
a) in the case of a request under paragraph 3, a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, or
b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection,
the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request.
**8.**
In no case shall the provisions of this Article be construed so as to impose on a State the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other State;
b) to carry out measures which would be contrary to public policy (ordre public);
c) to provide assistance if the other State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice;
d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other State.
### Artikel 29
Vervallen
### Artikel 30
**1.** Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
**2.** For the purposes of the Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State, but only if he is subjected therein to the same obligations in respect of taxes on income and on capital as are residents of that State.
**2.** For the purposes of the Convention an individual, who is a member of a diplomatic or consular mission of one of the States in the other State or in a third State and who is a national of the sending State, shall be deemed to be a resident of the sending State, but only if he is subjected therein to the same obligations in respect of taxes on income as are residents of that State.
**3.** The Convention shall not apply to international organizations, to organs or officials thereof and to individuals who are members of a diplomatic or consular mission of a third State, being present in one of the States and who are not subjected in either State to the same obligations in respect of taxes on income and on capital as are residents of that State.
**3.** The Convention shall not apply to international organizations, to organs or officials thereof and to individuals who are members of a diplomatic or consular mission of a third State, being present in one of the States and who are not subjected in either State to the same obligations in respect of taxes on income as are residents of that State.
### Artikel 31
@ -452,9 +509,9 @@ c) to supply information which would disclose any trade, business, industrial, c
### Artikel 32
**1.** This Convention may be extended, either in its entirety or with any necessary modifications, to either or both of the countries of Aruba or the Netherlands Antilles, if the country concerned imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through diplomatic channels.
**1.** This Convention may be extended, either in its entirety or with any necessary modifications, to Aruba or the Caribbean part of the Netherlands (the islands of Bonaire, Sint Eustatius and Saba), if the part of the Kingdom of the Netherlands concerned imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed in notes to be exchanged through diplomatic channels.
**2.** Unless otherwise agreed the termination of the Convention shall not also terminate any extension of the Convention to any country to which it has been extended under this Article.
**2.** Unless otherwise agreed the termination of the Convention shall not also terminate any extension of the Convention to any part(s) of the Kingdom of the Netherlands to which it has been extended under this Article.
## Hoofdstuk VIII. FINAL PROVISIONS
@ -467,7 +524,7 @@ This Convention shall enter into force on the thirtieth day after the latter of
a) in respect of withholding tax on dividends derived on or after the first day of January in the calendar year next following that in which this Convention enters into force;
b) in respect of taxes, other than the withholding tax on dividends, for taxable years and periods beginning on or after the first day of January in the calendar year next following that in which this Convention enters into force.
**2.** The Convention between the Kingdom of Norway and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital signed at The Hague on 22 September 1966, and the Agreement dated 11 January 1929 between the Netherlands and Norway for the reciprocal exemption from income tax, in certain cases, of profits accruing from the business of shipping, shall terminate upon the entry into force of this Convention. However, the provisions of the 1966 Convention shall continue in effect until the provisions of this Convention, in accordance with the provisions of paragraph 1 of this Article, shall have effect.
**2.** The Convention between the Kingdom of Norway and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at The Hague on 22 September 1966, and the Agreement dated 11 January 1929 between the Netherlands and Norway for the reciprocal exemption from income tax, in certain cases, of profits accruing from the business of shipping, shall terminate upon the entry into force of this Convention. However, the provisions of the 1966 Convention shall continue in effect until the provisions of this Convention, in accordance with the provisions of paragraph 1 of this Article, shall have effect.
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