Details have become available of the amending protocol, signed on 5 July 2012, to the Norway - Poland Income Tax Treaty (2009).
Under article I of the protocol, amending paragraph 3 of article 14 of the treaty, remuneration derived in respect of an employment exercised aboard a ship operated in international traffic by an enterprise of a contracting state may exclusively be taxed in that state. The exception for employment exercised aboard ships registered in the Norwegian Internat…