Convention between India and Norway for the Avoidance of Double Taxation - Amendment in Article 13 relating to Royalties & Fess for Technical Services

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..... 368/2006, DATED 15-12-2006 Whereas the Convention between the Government of the Republic of India and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital came into force in the year 1986, being the year in which it was signed, after the notification by both the Contracting States to each other of the comple .....

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..... of this Convention, under any Convention or Agreement between India and a third State, India should limit its taxation on royalties or fees for technical services to a rate lower than that provided for in the present agreement on the said items of income, then, the same rate as provided for in that Convention or Agreement on the said items of income shall also apply under this Convention; AND WH .....

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..... ffect from 1st January, 2006, in Norway, namely:- In the said notification, in the Annexure, relating to the Convention between the Republic of India and the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, in Article 13, in paragraph 2 for the words and figures "not exceed 20 percent" the words and figures .....

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