13 February 2013
Report from Wooje Choi, IBFD North America
The US Internal Revenue Service (IRS) has released the official text of the recent competent authority agreement between the United States and Norway regarding the eligibility of fiscally transparent entities to benefit under the 1971 US-Norway Income Tax Treaty (the Treaty), as amended by the protocol of 19 September 1980.
The agreement clarifies:
| - | the cases in which entities that are tr… |