15 May 2020
The Australian Taxation Office (ATO) has published the synthesized text of the 2006 tax treaty with Norway as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications (MLI positions) provided by Australia and Norway on the date of deposit of their MLI ratification instruments. The sole purpose of the text is to facilitate the understanding of the application of the MLI to the Agreement and it does not constitute a source of law. The authentic legal texts of the Agreement and the MLI take precedence and remain the legal texts applicable.
The provisions of the MLI have effect with respect to the Australia-Norway tax treaty:
Click the following link for the ATO's webpage on the BEPS MLI for more information.
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