12 March 2021
The Norwegian government has published the synthesized texts of the 2015 income tax treaty with Serbia and the 2008 income tax treaty with Slovenia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable.
The MLI applies for the 2015 Norway-Serbia tax treaty:
The MLI applies for the 2008 Norway-Slovenia tax treaty:
Click the following link for the Norwegian government's tax treaty page, which includes the synthesized texts of Norway's tax treaties.
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