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Sierra Leone - Norway Tax Treaty (as amended by 1966 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE XXI

Entry into Force

(1) The present Convention shall be ratified and the instruments of ratification shall be exchanged at Oslo as soon as possible.

(2) The present Convention shall enter into force upon the exchange of ratifications and the foregoing provisions thereof shall have effect:

  • (a) In the United Kingdom:
    • (1) as respects income tax for any year of assessment beginning on or after 6th April, 1950;
    • (2) as respects surtax for any year of assessment beginning on or after 6th April, 1949; and
    • (3) as respects profits tax in respect of the following profits:
      • (i) profits arising in any chargeable accounting period beginning on or after 1st April in the calendar year next following that in which the notice is given;
      • (ii) profits attributable to so much of any chargeable accounting period falling partly before and partly after that date as falls after that date;
      • (iii) profits not so arising or attributable by reference to which income tax is, or but for the present Convention would be, chargeable for any year of assessment beginning on or after 6th April, 1950;
  • (b) In Norway:
    • (1) for the taxable years beginning on or after 1st January, 1950.