According to an update from the Norwegian Ministry of Finance, the new income tax treaty with Serbia entered into force on 18 December 2015. The treaty, signed 17 June 2015, replaces the 1983 income and capital tax treaty between Norway and the former Yugoslavia, which applied in respect of Serbia.
Taxes Covered
The treaty covers Norwegian:
- National tax on income;
- County municipal tax on income;
- Municipal tax on income;
- National tax relating to income from the exploration for and the expl…