The amending protocol to the 1996 Nordic income and capital tax treaty will enter into force for Norway on 28 November 2019. The protocol, which was signed by the Contracting States to the treaty on 29 August 2018, includes amendments to bring the treaty in line with the minimum BEPS standards, including changes in the preamble, the addition of a general principle purpose test, and an update on mutual agreement procedures. The protocol will generally apply from 1 January 2020. The Contracting States to the Nordic tax treaty include Denmark, the Faroe Islands, Finland, Iceland, Norway, and Sweden.