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BEPS MLI in Force for Norway

01 November 2019

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Treaty Development

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Norway-OECD

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Norway on 1 November 2019. With respect to the covered agreements (tax treaties) between Norway and other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2020 in respect of withholding taxes and for taxable periods beginning on or after 1 May 2020 in respect of other taxes (six months after entry into force). Click the following link for the definitive list of reservations and notifications submitted by Norway at...