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Norway Publishes Synthesized Texts of Tax Treaties with Ireland and Japan as Impacted by the BEPS MLI

11 March 2021

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Treaty Development

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Norway-Ireland-Japan

The Norwegian government has published the synthesized texts of the 2000 income and capital tax treaty with Ireland and the 1992 income tax treaty with Japan 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 2000 Norway-Ireland tax treaty: with respect to taxes withheld at...