On 1 June 2013, the amending protocol, signed on 16 September 2009, to the Austria - Norway Income and Capital Tax Treaty (1995), as amended by the 2005 protocol, will enter into force. The protocol generally applies from 1 January 2014. The protocol contains an exchange of information provision in line with Art. 26 of the OECD Model Convention. For privacy reasons, exchanged information may be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals, in relation to the taxes...