The U.S. IRS has announced a competent authority agreement with Norway regarding the treatment of investment companies under the 1971 tax treaty between the two countries. --- Announcement 2024-42: The competent authorities of the United States and the Kingdom of Norway have entered a Competent Authority Arrangement under paragraph 2 of Article 27 Announcement 2024-42: The competent authorities of the United States and the Kingdom of Norway have entered a Competent Authority Arrangement under paragraph 2 of Article 27 (Mutual Agreement Procedure) of the Convention between the United States of America and the Kingdom of Norway for the Avoidance of...