International treaty

Norway: tax treaties

Tax treaties and related documents between the UK and Norway.

• From: HM Revenue & Customs
• Published: 13 February 2014
• Last updated: 31 January 2024 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 2013 UK-Norway Double Taxation Convention — in force

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2013 UK-Norway Double Taxation Convention — in force

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Details

Synthesised text of the Multilateral Instrument and the 2013 UK-Norway Double Taxation Convention — in force

The 2013 UK-Norway Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2013 UK-Norway Double Taxation Convention.

It is effective in the UK from:

• 1 January 2020 for taxes withheld at source
• 1 April 2021 for Corporation Tax
• 6 April 2021 for Income Tax and Capital Gains Tax

It is effective in Norway from:

• 1 January 2020 for taxes withheld at source
• 1 May 2020 for other taxes for taxable periods beginning on or after date

2013 UK-Norway Double Taxation Convention — in force

The Double Taxation Convention entered into force on 17 December 2013.

It is effective in the UK from:

• 1 April 2014 for Corporation Tax
• 6 April 2014 for Income Tax and Capital Gains Tax

It is effective in Norway from 1 January 2014.

Published 13 February 2014

Last updated 31 January 2024 + show all updates

1. 31 January 2024

   Synthesised text of the Multilateral Instrument and the 2013 UK-Norway Double Taxation Convention — in force has been added.

2. 13 February 2014

   First published.