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Norway Publishes Synthesized Texts of Tax Treaties with the Czech Republic and India as Impacted by the BEPS MLI

10 March 2021

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Treaty Development

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Norway-Czech Rep-India

The Norwegian government has published the synthesized texts of the 2004 income tax treaty with the Czech Republic and the 2011 income and capital tax treaty with India as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2004 Norway-Czech Republic tax treaty: with respect to...