The new income tax treaty between Belgium and Norway entered into force on 26 April 2018. The treaty, signed 23 April 2014, replaces the 1988 tax treaty between the two countries. Taxes Covered The treaty covers Belgian individual income tax, Corporate income tax, Income tax on legal entities, and Income tax on non-residents, and covers the following Norwegian taxes: National tax on income; Municipal tax on income; County municipal tax on income; National tax relating to income from the exploration for and the exploitation of submarine petroleum resources; and National tax on remuneration to non-resident artistes. Service PE The treaty...