4 May 2013
According to the information provided by the Norwegian and Portuguese tax authorities, the current status of the Norway - Portugal Income Tax Treaty (2011) is as follows:
|-||Norway applies the treaty unilaterally from 1 January 2013 as it entered into force on 15 June 2012.|
|-||Portugal ratified the treaty on 4 April 2012. However, Portugal states that the treaty has not entered into force because the Notice of the Portuguese Ministry of Foreign Affairs announcing that the ratification instruments have been exchanged by both contracting states has not yet been published in the Official Gazette.|
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