The new income tax treaty between China and Norway was signed on 12 May 2023. Once in force and effective, it will replace the 1986 tax treaty between the two countries.
Taxes Covered
The treaty covers Chinese individual income tax and enterprise income tax and covers the following Norwegian taxes:
- National tax on income;
- County municipal tax on income;
- Municipal tax on income;
- National tax relating to income from the exploration for and the exploitation of submarine petroleum resources …