Details of the income tax treaty and protocol between Norway and Portugal, signed on 10 March 2011, have become available. The treaty was concluded in the Portuguese, Norwegian and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. Once in force treaty will replace the former income and capital tax treaty of 24 June 1970 between Norway and Portugal. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   15% on dividends in general; 5% if the beneficial owner is:       -  ...