The new income tax treaty between Norway and Zambia was signed on 17 December 2015. Once in force and effective, the treaty will replace the 1971 income tax treaty between the two countries, which currently applies. Taxes Covered The treaty covers Norwegian national tax on income, county municipal tax on income, municipal tax on income, and national tax on remuneration to non-resident artistes. It covers Zambian income tax. Residence If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement based on its place...