Details of the amending protocol to the Netherlands - Norway Income and Capital Tax Treaty (1990), signed on 23 April 2013, have become available. The treaty was concluded in the Dutch, English and Norwegian languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The protocol generally implements the 2005, 2008 and 2010 changes to the OECD Model.
The title and relevant provisions of the treaty will be amended as such that the treaty no…