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

HTML

2013 UK-Norway Double Taxation Convention — in force

PDF, 91.8 KB, 28 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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

  2. First published.

Related content