The India - Norway Income and Capital Tax Treaty (2011) entered into force on 20 December 2011. The treaty generally applies in Norway from 1 January 2012 and in India from 1 April 2012. The treaty was concluded in the Norwegian, Hindi and English languages, each text having equal authenticity. In case of divergence, the English text prevails. The treaty generally follows the OECD Model Convention. The treaty has replaced the income and capital tax treaty of 31 December 1986 between Norway and India with effect from 1 January 2012 (Norway) and 1 April 2012 (India). The maximum rates of...