- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief (Taxes on Income) (Norway) Order 2000 No. 3247
2.It is hereby declared— (a) that the arrangements specified in...
Article 5 PERMANENT ESTABLISHMENT
1.For the purposes of this Convention, the term “permanent establishment”...
2.The term “permanent establishment” includes especially: (a) a place of...
3.The term “permanent establishment” also includes a building site or...
4.Notwithstanding the preceding provisions of this Article, the term “permanent...
5.Notwithstanding the provisions of paragraphs (1) and (2) of this...
1.The profits of an enterprise of a Contracting State shall...
2.Subject to the provisions of paragraph (3) of this Article,...
3.In determining the profits of a permanent establishment, there shall...
4.No profits shall be attributed to a permanent establishment by...
5.For the purposes of the preceding paragraphs, the profits to...
6.Where profits include items of income or capital gains which...
1.Gains derived by a resident of a Contracting State from...
2.Gains derived by a resident of a Contracting State from...
3.Gains from the alienation of movable property forming part of...
4.Gains derived by a resident of a Contracting State from...
5.Gains derived by a resident of a Contracting State from...
7.Gains from the alienation of any property other than that...
Article 18 PENSIONS, ANNUITIES, ALIMONY AND SOCIAL SECURITY PAYMENTS
Article 23 MISCELLANEOUS RULES APPLICABLE TO CERTAIN OFFSHORE ACTIVITIES
1.The provisions of this Article shall apply notwithstanding any other...
2.In this Article the term “offshore activities” means activities which...
3.An enterprise of a Contracting State which carries on offshore...
4.Subject to the provisions of paragraph (5) of this Article,...
5.The provisions of paragraphs (3) and (4) of this Article...
6.Profits derived by a resident of a Contracting State from...
7.(a) Subject to sub-paragraph (b) of this paragraph, salaries, wages...
8.Gains derived by a resident of a Contracting State from...
1.Nationals of a Contracting State shall not be subjected in...
2.The taxation on a permanent establishment which an enterprise of...
3.Except where the provisions of paragraph (1) of Article 9,...
4.Nothing contained in this Article shall be construed as obliging...
5.Enterprises of a Contracting State, the capital of which is...
Article 32 MEMBERS OF DIPLOMATIC OR PERMANENT MISSIONS AND CONSULAR POSTS
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