News Share

The Tax Hub

Daily Tax Newsletter

Austria; Norway

24 June 2013

Responsive image

Protocol to treaty between Austria and Norway enters into force

On 1 June 2013, the amending protocol, signed on 16 September 2009, to the Austria - Norway Income and Capital Tax Treaty (1995), as amended by the 2005 protocol, will enter into force. The protocol generally applies from 1 January 2014.

The protocol contains an exchange of information provision in line with Art. 26 of the OECD Model Convention.

For privacy reasons, exchanged information may be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals, in relation to the taxes covered by the treaty. Such information may be disclosed in public court proceedings and judicial decisions. The exchanged information can be used for purposes other than those mentioned in the protocol provided that the information may be used for such other purposes under the laws of both states and the competent authority of the supplying state authorizes such use.

The contracting states are not obliged to:

-   carry out administrative measures which are at variance with the laws and the administrative practice of the other contracting state;
-   supply information which is not obtainable under the laws or in the normal course of administration of the other contracting state; or
-   supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or which would be contrary to public order (ordre public).

However, a contracting state cannot decline the supply of information solely because it is held by a bank, other financial institution, nominee or person acting in an agency or fiduciary capacity, or because it relates to ownership interest in a person.

The additional protocol states does not commit the contracting states to spontaneous or automatic information exchange and does not include "fishing expeditions", i.e. measures aimed only at the simple collection of pieces of evidence.

Powerful Tax Tools


FX Rates

Global FX Rates including Tax Year Average FX Rates and Spot Rates for all Reporting Currencies.


Corporate Tax Rates

Corporate tax rates, surtaxes, and effective tax rates for the current year, as well as historical rates and approved future rates.


Country Analysis

Detailed tax guidance for companies doing business in over 100 countries, including summaries and snapshots of key tax facts and issues.


Cross Border Tax Calculator

Calculate total tax costs and benefits of a cross border transaction including withholding tax, participation exemption and foreign tax credit rules.


Cross Border Tax Rates

Provides Domestic, treaty and EU cross border tax rates for over 5,000 country combinations for 9 different payment streams.



Complete overview of the OECD BEPS Project, including daily BEPS news, country adoption of BEPS measures, and an overview of the 15 BEPS Actions.


Tax Calendar

Customizable calendar tool that tracks corporate income tax, value added tax and transfer pricing obligations by country or entity.


Tax Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.


Worldwide Tax Treaties

Repository including thousands of tax treaties (in English), OECD, UN and US Models, relevant EU Directives, Technical Explanations, and more.


Worldwide Tax Planner

Calculates the worldwide tax cost of what-if scenarios based on legal entity structure, taxable income, and cross border transactions.


Certified Rates Report

Customizable Certified Rates Report providing updated corporate and withholding tax rates at the end of each month for over 100 countries.


Withholding Tax Minimizer

Enables quick calculation of tax costs and benefits of cross border transactions considering all possible transaction combinations and optimal routes.


VAT Rates

Provides value added tax (VAT) rates, goods and services tax (GST) rates and other indirect tax rates for over 100 countries.


NOL Calculator

Country specific calculator to determine how net operating losses can be utilized in carryback and carryforward years.


Transfer Pricing Calculator

Calculates TP ratios under various TP methods and calculates the difference between target ratios and actual ratios.


Individual Income Tax Rates

Individual tax rates for over 100 countries.

Play of the Day

Compare Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.

We’re here to help

We’re here to answer any questions you have about the Orbitax products and services.

Send us a message

Who’s behind Orbitax?

We’re committed to providing high value, low cost tax research and management solutions.

Learn More