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挪威[NORWAY]
中华人民共和国政府和挪威王国政府关于对所得和财产避免双重征税和防止偷漏税的协定
AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S
REPUBLIC OF CHINA AND THE GOVERNMENT OF THE KINGDOM OF NORWAY FOR
THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL
EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL
议 定 书
PROTOCOL
中华人民共和国政府和挪威王国政府关于对所得和财产避免双重征税和防止偷漏税的协定
中华人民共和国政府和挪威王国政府，愿意缔结关于对所得和财产避免双重征税和防止偷漏税的协定，达成协议如下：
第一条
人的范围
本协定适用于缔约国一方或者同时为双方居民的人。
第二条
税种范围
一、本协定适用于由缔约国一方、其行政机构或其地方当局对所得和财产征收的所有税收，不论其征收方式如何。
二、对全部所得、全部财产或某项所得、某项财产征收的税，包括对来自转让动产或不动产的收益征的税以及对资本增值征的税，应视为对所得和财产征收的税收。
三、本协定适用的现行税种是：
（一）在中国：
1. 个人所得税；
2. 中外合资经营企业所得税；
3. 外国企业所得税；
4. 地方所得税。
（以下简称“中国税收”）
（二）在挪威：
1. 对所得征收的国家税；
2. 对所得征收的郡的市政税；
3. 对所得征收的市政税；
4. 国家平衡基金税；
5. 对财产征收的国家税；
6. 对财产征收的市政税；
7.
按照石油税收法令对所得和财产征收的国家税；
8. 对非居民艺术家报酬征收的国家税；
9. 海员税。
（以下简称“挪威税收”)
四、本协定也适用于本协定签订之日后增加或者代替第三款所列现行税种的相同或者实质相似的税收。缔约国双方主管当局应将各自税法所作的实质变动，在其变动后的适当时间内通知对方。
第三条
一般定义
一、在本协定中，除上下文另有解释的以外：
（一）“中国”一语是指中华人民共和国；用于地理概念时，是指实施有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国有管辖权和实施有关中国税收法律的所有领海以外的区域，包括海底和底土；
（二）“挪威”一语是指挪威王国，包括根据挪威立法和按照国际法，挪威对其领海以外海底、底土和其自然资源得行使权利的任何区域；但不包括斯瓦巴德、扬马延岛和挪威的属地；
（三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指中国或者挪威；
（四）“税收”一语按照上下文，是指中国税收或者挪威税收；
（五）“人”一语包括个人、公司和其他团体；
（六）“公司”一语是指法人团体或者在税收上视同法人团体的实体；
（七）“缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；
（八）“国民”一语是指所有具有缔约国一方国籍的个人和所有按照该缔约国法律建立或者组织的法人，以及所有在税收上视同按照该缔约国法律建立或者组织成法人的所有非法人团体；
（九）“国际运输”一语是指在缔约国一方设有总机构（即实际管理机构）的企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输；
（十）“主管当局”一语，在中国方面是指财政部或其授权的代表；在挪威方面是指财政和海关部大臣或其授权的代表。
二、缔约国一方在实施本协定时，对于未经本协定明确定义的用语，除上下文另有解释的以外，应当具有该缔约国关于本协定适用的税种的法律所规定的含义。
第四条
居 民
一、在本协定中，“缔约国一方居民”一语是指按照该缔约国法律，由于住所、居所、管理机构或总机构所在地，或者其他类似的标准，在该缔约国负有纳税义务的人。
二、由于第一款的规定，同时为缔约国双方的居民的个人，其身份应按以下规则确定：
（一）
应认为是其有永久性住所所在国的居民；如果在两个国家同时有永久性住所，应认为是与其个人和经济关系更密切（重要利益中心）的国家的居民；
（二）
如果其重要利益中心所在国无法确定，或者在两个国家中任何一国都没有永久性住所，应认为是其有习惯性居处所在国的居民；
（三）
如果其在两个国家都有，或者都没有习惯性居处，应认为是其国民的国家的居民；
（四）
如果其同时是两个国家的国民，或者不是两个国家中任何一国的国民，缔约国双方主管当局应通过协商解决。
三、由于第一款的规定，除个人外，同时为缔约国双方居民的人，应认为是其经营的总机构（即实际管理机构）所在缔约国的居民。
第五条
常设机构
一、在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定营业场所。
二、“常设机构”一语特别包括：
（一）管理场所；
（二）分支机构；
（三）办事处；
（四）工厂；
（五）作业场所；
（六）矿场、油井或气井、采石场或者其他开采自然资源的场所。
三、“常设机构”一语还包括：
（一）建筑工地，建筑、装配或安装工程，或者与其有关的监督管理活动，仅以连续六个月以上的为限；
（二）缔约国一方企业通过雇员或者其他人员，在缔约国另一方为同一个项目或相关联的项目提供的劳务，包括咨询劳务，仅以在任何十二个月中连续或累计超过六个月的为限。
四、虽有第一款至第三款的规定，“常设机构”一语应认为不包括：
（一）专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施；
（二）专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存；
（三）专为另一企业加工的目的而保存本企业货物或者商品的库存；
（四）专为本企业采购货物或者商品，或者搜集情报的目的所设的固定营业场所；
（五）专为本企业进行其他准备性或辅助性活动的目的所设的固定营业场所；
（六）专为本款（一）项至第（五）项活动的结合所设的固定营业场所，如果由于这种结合使该固定营业场所全部活动属于准备性质或辅助性质。
五、虽有第一款和第二款的规定，当一个人（除适用第六款规定的独立代理人以外）在缔约国一方代表缔约国另一方的企业进行活动，有权并经常行使这种权力代表该企业签订合同，这个人为该企业进行的任何活动，应认为该企业在该缔约国一方设有常设机构。除非这个人通过固定营业场所进行的活动限于第四款，按照该款规定，不应认为该固定营业场所是常设机构。
六、缔约国一方企业仅通过按常规经营本身业务的经纪人、一般佣金代理人或者任何其他独立代理人在缔约国另一方进行营业，不应认为在该缔约国另一方设有常设机构。
七、缔约国一方居民公司，控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司（不论是否通过常设机构），此项事实不能据以使任何一方公司构成另一方公司的常设机构。
第六条
不动产所得
一、缔约国一方居民从位于缔约国另一方的不动产取得的所得（包括农业和林业所得），可以在该缔约国另一方征税。
二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产，农业和林业所使用的牲畜和设备，有关地产的一般法律规定所适用的权利，不动产的用益权以及由于开采或有权开采矿藏、水源和其他自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。
三、第一款的规定应适用于从直接使用、出租或者任何其他形式使用不动产取得的所得。
四、第一款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。
第七条
营业利润
一、缔约国一方企业的利润应仅在该缔约国征税，但该企业通过设在缔约国另一方常设机构在该缔约国的另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业，其利润可以在该缔约国另一方征税，但应仅以属于该常设机构的利润为限。
二、除适用第三款的规定以外，缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分设企业，并同该常设机构所隶属的企业完全独立处理，该常设机构可能得到的利润在缔约国各方应归属于该常设机构。
三、确定常设机构的利润时，应当允许扣除其进行营业发生的各项费用，包括管理和一般行政费用，不论其发生于该常设机构所在国或者其他任何地方。但是，常设机构使用专利或者其他权利支付给企业总机构或该企业其他办事处的特许权使用费、报酬或其他类似款项，具体服务或管理的佣金，以及因借款所支付的利息，该企业是银行机构的除外，都不作任何扣除（属于偿还代垫实际发生的费用除外）。同样，在确定常设机构的利润时，也不考虑该常设机构从企业总机构或该企业其他办事处取得的专利或其他权利的特许权使用费、报酬或其他类似款项，具体服务或管理的佣金，以及贷款给该企业总机构或该企业其他办事处所取得的利息，该企业是银行机构的除外（属于偿还代垫实际发生的费用除外）。
四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润，则第二款并不妨碍该缔约国按这种习惯分配方法确定其应纳税的利润。但是，采用的分配方法所得到的结果，应与本条所规定的原则一致。
五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。
六、在第一款至第五款中，除有适当的和充分的理由需要变动外，每年应采用相同的方法确定属于常设机构的利润。
七、利润中如果包括本协定其他各条单独规定的所得项目时，本条规定不应影响其他各条的规定。
第八条
海运和空运
一、以船舶或飞机经营国际运输业务所取得的利润，应仅在企业总机构（即实际管理机构）所在缔约国征税。
二、船运企业的总机构设在船舶上的，应以船舶母港所在缔约国为所在国；没有母港的，以船舶经营者为其居民的缔约国为所在国。
三、第一款规定也适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。
第九条
联属企业
当：
（一）缔约国一方企业直接或者间接参与缔约国另一方企业的管理、控制或资本，或者
（二）同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本，在上述任何一种情况下，两个企业之间的商业或财务关系不同于独立企业之间的关系，因此，本应由其中一个企业取得，但由于这些情况而没有取得的利润，可以计入该企业的利润，并据以征税。
第十条
股 息
一、缔约国一方居民公司支付给缔约国另一方居民的股息，可以在该缔约国另一方征税。
二、然而，这些股息也可以在支付股息的公司是其居民的缔约国，按照该缔约国法律征税。但是，如果收款人是股息受益所有人，则所征税款不应超过该股息总额的百分之十五。
本款规定，不应影响对该公司支付股息前的利润所征收的公司利润税。
三、本条“股息”一语是指从股份或者非债权关系分享利润的权利取得的所得，以及按照分配利润的公司是其居民的缔约国法律，视同股份所得同样征税的其他公司权利取得的所得。
四、如果股息受益所有人是缔约国一方居民，在支付股息的公司是其居民的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付股息的股份与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
五、缔约国一方居民公司从缔约国另一方取得利润或所得，该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给该缔约国另一方居民的股息或者据以支付股息的股份与设在缔约国另一方的常设机构或固定基地有实际联系的除外。对于该公司的未分配的利润，即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得，该缔约国另一方也不得征收任何税收。
第十一条
利 息
一、发生于缔约国一方而支付给缔约国另一方居民的利息，可以在该缔约国另一方征税。
二、然而，这些利息也可以在该利息发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是该利息受益所有人，则所征税款不应超过利息总额的百分之十。
三、虽有第二款的规定，发生于缔约国一方而为缔约国另一方政府、其行政机构或地方当局及其中央银行或者完全为其政府所有的金融机构取得的利息；或者为该缔约国另一方居民取得的利息，其债权是该缔约国另一方政府担保或由该政府建立并提供资金的从事担保业务的金融机构担保的，或者其债权是由该缔约国另一方政府、其行政机构或地方当局及其中央银行或者完全为其政府所有的金融机构间接提供资金的，应在该缔约国一方免税。
四、本条“利息”一语是指从各种债权取得的所得，不论其有无抵押担保；特别是从公债、债券或者信用债券取得的所得，包括其溢价和奖金。
五、如果利息受益所有人是缔约国一方居民，在该利息发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该利息的债权与该常设机构或者固定基地有实际联系的，不适用第一款、第二款和第三款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
六、如果支付利息的人为缔约国一方政府、其行政机构或地方当局或该缔约国居民，应认为该利息发生在该缔约国。然而，当支付利息的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该利息的债务与该常设机构或者固定基地有联系，并由其负担这种利息，上述利息应认为发生于该常设机构或固定基地所在缔约国。
七、由于支付利息的人与受益所有人之间或者他们与其他人之间的特殊关系，就有关债权支付的利息数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其他规定予以适当注意。
第十二条
特许权使用费
一、发生于缔约国一方而支付给缔约国另一方居民的特许权使用费，可以在该缔约国另一方征税。
二、然而，这些特许权使用费也可以在其发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是该特许权使用费受益所有人，则所征税款不应超过特许权使用费总额的百分之十。
三、本条“特许权使用费”一语是指使用或有权使用文学、艺术或科学著作，包括电影影片、无线电或电视广播使用的胶片、磁带的版权，专利、专有技术、商标、设计、模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项，也包括使用或有权使用工业、商业、科学设备或有关工业、商业、科学经验的情报所支付的作为报酬的各种款项。
四、如果特许权使用费受益所有人是缔约国一方居民，在该特许权使用费发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
五、如果支付特许权使用费的人是缔约国一方政府、其行政机构或地方当局或该缔约国居民，应认为该特许权使用费发生在该缔约国。然而，当支付特许权使用费的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该特许权使用费的义务与该常设机构或者固定基地有联系，并由其负担这种特许权使用费，上述特许权使用费应认为发生于该常设机构或者固定基地所在缔约国。
六、由于支付特许权使用费的人与受益所有人之间或他们与其他人之间的特殊关系，就有关使用、权利或情报支付的特许权使用费数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其他规定予以适当注意。
第十三条
财产收益
一、缔约国一方居民转让第六条所述位于缔约国另一方的不动产取得的收益，可以在该缔约国另一方征税。
二、转让缔约国一方企业在缔约国另一方的常设机构营业财产部分的动产，或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的动产取得的收益，包括转让常设机构（单独或者随同整个企业）或者固定基地取得的收益，可以在该缔约国另一方征税。
三、转让从事国际运输的船舶或飞机，或者转让属于经营上述船舶、飞机的动产取得的收益，应仅在该企业总机构（即实际管理机构）所在缔约国征税。
四、转让一个公司的股票取得的收益，该公司的财产又主要直接或者间接由位于缔约国一方的不动产所组成，可以在该缔约国一方征税。
五、转让第四款所述以外的其他股票取得的收益，该项股票又相当于缔约国一方居民公司百分之二十五的股权，可以在该缔约国一方征税。
六、缔约国一方居民转让第一款至第五款所述财产以外的其他财产取得的收益，发生于缔约国另一方的，可以在该缔约国另一方征税。
第十四条
独立个人劳务
一、缔约国一方居民由于专业性劳务或者其他独立性活动取得的所得，应仅在该缔约国征税。但具有以下情况之一的，可以在缔约国另一方征税：
（一）该居民在缔约国另一方为从事上述活动设有经常使用的固定基地，在这种情况下，该缔约国另一方可以仅对属于该固定基地的所得征税；
（二）在任何十二个月中在该缔约国另一方，停留连续或累计超过一百八十三天，在这种情况下，该缔约国另一方可以仅对在该缔约国另一方进行活动取得的所得征税。
二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动，以及医师、律师、工程师、建筑师、牙医师和会计师的独立活动。
第十五条
非独立个人劳务
一、除适用第十六条、第十七条、第十八条、第十九条、第二十条和第二十一条的规定以外，缔约国一方居民因受雇取得的薪金、工资和其他类似报酬，除在缔约国另一方受雇的以外，应仅在该缔约国一方征税。在该缔约国另一方受雇取得的报酬，可以在该缔约国另一方征税。
二、虽有第一款的规定，缔约国一方居民因在缔约国另一方受雇取得的报酬，同时具有以下三个条件的，应仅在该缔约国一方征税：
（一）收款人在任何十二个月中在该缔约国另一方停留连续或累计不超过一百八十三天；
（二）该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付；
（三）该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。
三、虽有本条以上规定，在缔约国一方企业经营国际运输的船舶或飞机上受雇而取得的报酬，可以在该企业总机构（即实际管理机构）所在缔约国征税。
第十六条
董事费
一、缔约国一方居民作为缔约国另一方居民公司的董事会成员或类似机构成员取得的董事费和其他类似款项，可以在该缔约国另一方征税。
二、缔约国一方居民由于担任缔约国另一方居民公司高级管理职务取得的薪金、工资和其他类似报酬，可以在该缔约国另一方征税。
第十七条
艺本家和运动员
一、虽有第十四条和第十五条的规定，缔约国一方居民，作为表演家，如戏剧、电影、广播或电视艺术家、音乐家或者作为运动员，在缔约国另一方从事其个人活动取得的所得，可以在该缔约国另一方征税。
二、虽有第七条、第十四条和第十五条的规定，表演家或运动员从事其个人活动取得的所得，并非归属表演家或者运动员本人，而是归属于其他人，可以在该表演家或运动员从事其活动的缔约国征税。
三、虽有第一款和第二款的规定，作为缔约国一方居民的表演家或运动员在缔约国另一方按照缔约国双方政府的文化交流计划进行活动取得的所得，在该缔约国另一方应予免税。
第十八条
退休金
除适用第十九条第二款的规定以外，支付给缔约国一方居民的退休金和其他类似报酬，应仅在该缔约国一方征税。
第十九条
政府服务
一、
（一）缔约国一方政府、其行政机构或地方当局对履行政府职责向其提供服务的个人支付退休金以外的报酬，应仅在该缔约国一方征税。
（二）但是，如果该项服务是在缔约国另一方提供，而且提供服务的个人是该缔约国另一方居民，并且该居民：
1. 是该缔约国国民；或者
2.
不是仅由于提供该项服务，而成为该缔约国的居民，
该项报酬，应仅在该缔约国另一方征税。
二、
（一）缔约国一方政府、其行政机构或地方当局支付的或者从其建立的基金中支付给向其提供服务的个人的退休金，应仅在该缔约国一方征税。但是在缔约国一方不征税的情况下，该项退休金可以在缔约国另一方征税。
（二）但是，如果提供服务的个人是缔约国另一方居民，并且是其国民的，该项退休金应仅在该缔约国另一方征税。
三、第十五条、第十六条、第十七条和第十八条的规定，应适用于向缔约国一方政府、其行政机构或地方当局举办的事业提供服务取得的报酬和退休金。
第二十条
教师和研究人员
一、任何个人是、或者在紧接前往缔约国一方之前时曾是缔约国另一方居民，仅由于在该缔约国一方的大学、学院、学校或为该国政府承认的教育机构和科研机构从事教学、讲学或研究的目的，停留在该缔约国一方，从其到达之日起停留时间累计不超过三年的，该缔约国一方应对其由于教学、讲学或研究取得的报酬，免予征税。但仅以对该项报酬，在缔约国另一方征税为限。
二、如果该项研究不是为了公共利益，而主要是为某个人或某些人的私利，第一款的规定不适用于该项研究取得的所得。
第二十一条
学生、学徒和实习人员
一、学生、企业学徒或实习生是、或者在紧接前往缔约国一方之前时曾是缔约国另一方居民，仅由于接受教育、培训的目的，停留在该缔约国一方，该缔约国一方应对以下款项免予征税：
（一）其为了维持生活、接受教育或培训的目的从国外取得的款项：
（二）其为了维持生活、接受教育或培训的目的，从政府、慈善、科学、文化或教育机构取得的奖学金、赠款、补助金和奖金。
二、第一款所述的学生、企业学徒或实习生，由于受雇取得的报酬，在其接受教育或培训期间应与其所停留国家居民享受同样的免税、扣除或减税待遇。
第二十二条
其他所得
一、缔约国一方居民取得的各项所得，不论在什么地方发生的，凡本协定上述各条未作规定的，应仅在该缔约国一方征税。
二、第六条第二款规定的不动产所得以外的其它所得，如果所得收款人为缔约国一方居民，通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务，据以支付所得的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款的规定。在这种情况下，应视具体情况分别适用第七条或第十四条的规定。
三、虽有第一款和第二款的规定，缔约国一方居民取得的各项所得，凡本协定上述各条未作规定，而发生在缔约国另一方的，可以在该缔约国另一方征税。
第二十三条
近海活动
一、虽有本协定的其他规定，但本条规定应有效。
二、在本条中“近海活动”一语是指在近海进行与位于缔约国一方海域的海底、底土和其自然资源的勘探或开发有关的活动。
三、除本条第四款和第五款外，缔约国一方居民在缔约国另一方从事近海活动，应视为是通过设在该缔约国另一方的常设机构或固定基地进行营业活动。
四、当在任何十二个月中所从事的活动累计不超过三十天时，不适用第三款的规定。但是，本款中所指的天数，对下列情况应合计计算：
（一）与另一个企业有联属关系的企业从事的活动，如果该活动是与该另一企业所从事的活动是实质上相同的活动，应视为是与该企业有联属关系的企业的活动；
（二）一个企业直接或间接被另一个企业控制，或者两个企业直接或间接地被第三者控制，这两个企业应视为是联属企业。
五、本条第三款不适用于缔约国一方居民向在缔约国另一方从近海上活动的场所或两个场所之间运送物资、人员或者为辅助上述活动用拖船和其他运输工具的经营活动。
六、
（一）除本款第二项外，缔约国一方居民在缔约国另一方的近海活动中受雇，如果在海上从事的该项受雇，在任何十二个月中累计超过三十天，该居民取得的薪金、工资和类似报酬，不论是由谁支付的，都可以在缔约国另一方征税。
（二）本款第一项的规定不适用于缔约国一方居民向在缔约国另一方从事近海活动的场所或两个场所之间运送物资、人员的船上或飞机上受雇，或者为辅助上述活动用拖船和其他运输工具进行经营中受雇所取得的薪金、工资和类似报酬。
七、缔约国一方居民转让以下权利、财产和股票取得的收益，可以在缔约国另一方征税：
（一）勘探或开发权利，或
（二）位于在缔约国另一方，并用于在该缔约国另一方的海底、底土和其自然资源有联系的勘探开发的财产，或
（三）其全部价值或主要价值直接或间接地由上述权利或财产，或者由上述权利和财产一起形成的股票。
在本款中“勘探或开发权利”是指在缔约国另一方由于从事对海底和底土和其自然资源的勘探开发所产生的资产的权利，包括对这些资产的用益权和收益权。
第二十四条
财 产
一、第六条所述的不动产，为缔约国一方居民所拥有并且座落在缔约国另一方，可以在该缔约国另一方征税。
二、缔约国一方企业设在缔约国另一方常设机构营业财产部分的动产，或者缔约国一方居民设在缔约国另一方从事独立个人劳务的固定基地的动产，可以在该缔约国另一方征税。
三、从事国际运输的船舶、飞机以及经营上述船舶、飞机的动产，应仅在该企业总机构（即实际管理机构）所在的缔约国征税。
四、缔约国一方居民的其他所有财产，应仅在该缔约国征税。
第二十五条
消除双重征税方法
一、在中国，消除双重征税如下：
（一）中国居民从挪威取得的所得，按照本协定规定在挪威缴纳的税额，可以在对该居民征收的中国税收中抵免。但是，抵免额不应超过对该项所得按照中国税法和规章计算的中国税收数额。
（二）从挪威取得的所得是挪威居民公司支付给中国居民公司的股息，同时该中国居民公司拥有支付股息公司股份不少于百分之十的，该项抵免应考虑支付该股息公司就该项所得缴纳的挪威税收。
二、在挪威，消除双重征税如下：
（一）挪威居民取得的所得或拥有的财产，根据本协定的规定，可以在中国征税，除第二项、第三项和第四项规定的以外，挪威应对该所得或财产免予征税。
（二）挪威居民取得的各项所得，根据第十条、第十一条、第十二条、第十六条、第二十二条第三款和第二十三条的规定，可以在中国征税，对其在中国缴纳的税收数额，挪威应允许在对该居民的所得征收的税收中扣除在中国支付的税款。但是，该项扣除额不应超过属于从中国取得的上述所得，在给予扣除前所计算的税额。
（三）在第二款第二项中，有关第十条、第十一条和第十二条所指各项所得征收的中国税收数额，应视为等于股息总额的百分之十五，利息总额的百分之十和特许权使用费总额的百分之二十。
本项规定应仅适用于本协定生效的第一个十年，缔约国双方主管当局可以相互协商延长此期限。
（四）当根据本协定的规定，挪威居民取得的所得或拥有的财产，在挪威免予征税时，挪威在计算该居民其余所得或财产的税额时，仍可以对免予征税的所得或财产予以考虑。
第二十六条
无差别待遇
一、缔约国一方国民在缔约国另一方负担的税收或者有关条件，不应与该缔约国另一方国民在相同情况下，负担或可能负担的税收或者有关条件不同或比其更重。虽有第一条的规定，本款规定也应适用于不是缔约国一方或者双方居民的人。
二、缔约国一方企业在缔约国另一方的常设机构税收负担，不应高于该缔约国另一方对其本国进行同样活动的企业。本规定不应理解为缔约国一方由于民事地位、家庭负担给予该缔约国居民的任何扣除、优惠和减免也必须给予该缔约国另一方居民。
三、除适用第九条、第十一条第七款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其他款项，在确定该企业应纳税利润时，应与在同样情况下支付给该缔约国一方居民同样予以扣除。同样，缔约国一方企业对缔约国另一方居民的任何债务，在确定该企业应纳税财产时，应与在相同条件下，同首先提及的国家的居民的债务一样扣除。
四、缔约国一方企业的资本全部或部分，直接或间接为缔约国另一方一个或一个以上的居民拥有或控制，该企业在该缔约国一方负担的税收或者有关条件，不应与该缔约国一方其他同类企业的负担或可能负担的税收或者有关条件不同或比其更重。
五、虽有第二条的规定，本条规定应适用于各种税收。
第二十七条
协商程序
一、当一个人认为，缔约国一方或者双方所采取的措施，导致或将导致对其不符合本协定规定的征税时，可以不考虑各缔约国国内法律的补救办法，将案情提交本人为其居民的缔约国主管当局；或者如果其案情属于第二十六条第一款，可以提交本人为其国民的缔约国主管当局。该项案情必须在不符合本协定规定的征税措施第一次通知之日起，三年内提出。
二、上述主管当局如果认为所提意见合理，又不能单方面圆满解决时，应设法同缔约国另一方主管当局相互协商解决，以避免不符合本协定规定的征税。达成的协议应予执行，而不受各缔约国国内法律的时间限制。
三、缔约国双方主管当局应通过协议设法解决在解释或实施本协定时发生的困难或疑义，也可以对本协定未作规定的消除双重征税问题进行协商。
四、缔约国双方主管当局为达成第二款和第三款的协议，可以相互直接联系。为有助于达成协议，双方主管当局的代表可以进行会谈，口头交换意见。
第二十八条
情报交换
一、缔约国双方主管当局应交换为实施本协定的规定所需要的情报，或缔约国双方关于本协定所涉及的税种的国内法律的规定所需要的情报（以根据这些法律征税与本协定不相抵触为限），特别是防止偷漏税的情报。情报交换不受第一条的限制。缔约国一方收到的情报应作密件处理，仅应告知与本协定所含税种有关的查定、征收、执行、起诉或裁决上诉有关的人员或当局（包括法院和行政管理部门）。上述人员或当局应仅为上述目的使用该情报，但可以在公开法庭的诉讼程序或法庭判决中公开有关情报。
二、第一款的规定在任何情况下，不应被理解为缔约国一方有以下义务：
（一）采取与该缔约国或缔约国另一方法律和行政惯例相违背的行政措施；
（二）提供按照该缔约国或缔约国另一方法律或正常行政渠道不能得到的情报；
（三）提供泄露任何贸易、经营、工业、商业、专业秘密、贸易过程的情报或者泄露会违反公共政策（公共秩序）的情报。
第二十九条
外交代表和领事官员
本协定应不影响按国际法一般规则或特别协定规定的外交代表或领事官员的税收特权。
第三十条
生 效
本协定在缔约国双方交换外交照会确认已履行为本协定生效所必需的各自的法律程序之日起的第三十天开始生效。本协定将适用于在协定生效年度的次年1月1日或以后开始的纳税年度中取得的所得和拥有的财产。
第三十一条
终 止
本协定应长期有效。但缔约国任何一方可以在本协定生效之日起五年后任何历年6月30日或以前，通过外交途径书面通知对方终止本协定。在这种情况下，本协定对终止通知发出年度的次年1月1日或以后开始的纳税年度中取得的所得和拥有的财产停止有效。
本协定于1986年2月25日在北京签订，一式两份，每份都用中文、挪威文和英文写成，三种文本具有同等效力。在解释上遇有分歧时，应以英文本为准。
中华人民共和国
挪威王国
政府代表
政府代表
吴学谦（签字）
斯文·斯特雷（签字）
议 定 书
在签订中华人民共和国政府和挪威王国政府关于对所得和财产避免双重征税和防止偷漏税的协定（以下简称为“协定”）时，双方同意下列规定应作为协定的组成部分：
一、本协定不影响中华人民共和国政府和挪威王国政府1974年8月2日签订的海运协定第八条规定的执行。
二、当对空运联合体斯勘的纳维亚航空公司适用本协定时，第八条第一款和第十三条第三款的规定，应仅适用于斯勘的纳维亚航空公司中的挪威航空公司拥有股份相应部分的利润。
三、挪威居民在空运联合体斯勘的纳维亚航空公司经营的从事国际运输的飞机上受雇取得的报酬应仅在挪威征税。
四、本协定第二十六条的规定不应理解为，缔约国一方给予该缔约国的重返回国国民的任何特别税收优惠，也必须给予非该缔约国国民的缔约国另一方的国民。
五、虽有本协定第二十六条第二款的规定，如果缔约国一方企业在缔约国另一方设有常设机构，缔约国另一方可以按照适用于本国居民公司的非分配利润的税率，对该常设机构征税。
本议定书于1986年2月25日在北京签订，一式两份，每份都用挪威文、中文和英文写成，三种文字具有同等效力。如在解释上遇有分歧时，应以英文本为准。
中华人民共和国
挪威王国
政府代表
政府代表
吴学谦（签字）
斯文·斯特雷（签字）
AGREEMENT
BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE
GOVERNMENT OF THE KINGDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE
TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES
ON INCOME AND CAPITAL
The Government of the
People's Republic of China, and the Government of the Kingdom of
Norway,
Desiring to conclude an Agreement for the avoidance of
double taxation and the prevention of fiscal evasion with respect to
taxes on income and on capital,
Have agreed as follows:
Article 1
Personal
Scope
This Agreement shall
apply to persons who are residents of one or both of the Contracting
States.
Article 2
Taxes Covered
1. This Agreement shall
apply to taxes on income and on capital imposed on behalf of a
Contracting State or of its political subdivisions or local
authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on
capital all taxes imposed on total income, on total capital, or on
elements of income or of capital, including taxes on gains from the
alienation of movable or immovable property, as well as taxes on
capital appreciation.
3. The existing taxes to which the Agreement shall apply
are:
(a) in China.
(i) the individual income tax;
(ii) the income tax concerning joint ventures with
Chinese and foreign investment;
(iii) the income tax concerning foreign enterprises; and
(iv) the local income tax;
(hereinafter referred to as "Chinese tax" ) .
(b) in Norway:
(i) the national tax on income (inntektsskatt til staten)
;
(ii) the county municipal tax on income (inntektsskatt
til fylkeskommunen) ;
(iii) the municipal tax on income (inntektsskatt til
kommunen) ;
(iv) the national contributions to the Tax Equalisation
Fund (fellesskatt til Skattefordelingsfondet) ;
(v) the national tax on capital (formuesskatt til staten)
;
(vi) he municipal tax on capital (formuesskatt til
kommunen) ;
(vii) the national tax on income and on capital under
the Petroleum Tax Act (skatt til staten vedrΦrende inntekt og
formue i henhlΦd til petroleumsskatteloven) ;
(viii) the national dues on remuneration to nonresident
artistes (avgift til staten) av honorarer som tilfaller kunstnere
bosatt i utlandet) ;
(ix) the seamen's tax (sjΦmannsskatt) ;
(hereinafter
referred to as "Norwegian tax" ) .
4. This Agreement shall also apply to any identical or
substantially similar taxes which are imposed after the date of
signature of this Agreement in addition to, or in place of, the
existing taxes referred to in paragraph 3. The competent authorities
of the Contracting States shall notify each other of any substantial
changes which have been made in their respective taxation laws
within a reasonable period of time after such changes.
Article 3
General
Definitions
1. For the purposes of
this Agreement, unless the context otherwise requires:
(a) the term "China" , means the People's
Republic of China; when used in a geographical sense, means all the
territory of the People's Republic of China, including its
territorial sea, in which the Chinese laws relating to Chinese tax
apply, and all area beyond its territorial sea, including the seabed
and subsoil thereof, over which China has jurisdiction in accordance
with international law and in which the laws relating to Chinese tax
apply;
(b) the term "Norway" means the Kingdom of
Norway, including any area outside the territorial waters of the
Kingdom of Norway where the Kingdom of Norway, according to
Norwegian legislation and in accordance with international law, may
exercise her rights with respect on the seabed and subsoil and their
natural resources; the term does not comprise Svalbard, Jan Mayen
and the Norwegian dependencies ( "bliand" ) ;
(c) the terms "a Contracting State" and
"the other Contracting State" mean China or Norway as the
context requires;
(d) the term "tax" means Chinese tax or
Norwegian tax, as the context requires;
(e) the term "person" includes an individual,
a company and any other body of persons;
(f) the term "company" means any body
corporate or any entity which is treated as a body corporate for tax
purposes;
(g) the terms "enterprise of a Contracting
State" and "enterprise of the other Contracting
State" mean respectively an enterprise carried on by a resident
of a Contracting State and an enterprise carried on by a resident of
the other Contracting State;
(h) the term "nationals" means all individuals
possessing the nationality of a Contracting State and all legal
persons created or organized under the laws of that Contracting
State, as well as any organization without legal personality treated
for tax purposes as legal persons created and orgnized under the
laws of that Contracting State;
(i) the term "international traffic" means any
transport by a ship or aircraft operated by an enterprise which has
its place of head office (i. e. effective management) in a
Contracting State, except when the ship or aircraft is operated
solely between places in the other Contracting State;
(j) the term "competent authority" means in
the case of China, the Ministry of Finance or its authorized
representative and; in the case of Norway, the Minister of Finance
and Customs or his authorized representative.
2. As regards the application of this Agreement by a
Contracting State, any term not defined in this Agreement shall,
unless the context otherwise requires, have the meaning which it has
under the law of that Contracting State concerning the taxes to
which this Agreement applies.
Article 4
Resident
1. For the purposes of
this Agreement, the term "resident of a Contracting State"
means any person who, under the laws of that Contracting State, is
liable to tax therein by reason of his domicile, residence, place of
management or head office or any other criterion of a similar
nature.
2. Where by reason of the provisions of paragraph 1 an
individual is a resident of both Contracting States, then his status
shall be determined as follows:
(a) He shall be deemed to be a resident of the State in
which he has a permanent home available to him; if he has a
permanent home available to him in both States, he shall be deemed
to be a resident of the State with which his personal and economic
relations are closer (center of vital interests) ;
(b) If the State in which he has his centre of vital
interests cannot be determined, or if he has not a permanent home
available to him in either State, he shall be deemed to be a
resident of the State in which he has an habitual abode;
(c) If he has an habitual abode in both States or in
neither of them, he shall be deemed to be a resident of the State of
which he is a national;
(d) If he is a national of both States or of neither of
them, the competent authorities of the Contracting States shall
settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1, a
person other than an individual is a resident of both Contracting
States, then it shall be deemed to be a resident of the Contracting
State in which its place of head office (i. e. effective management)
of its business is situated.
Article 5
Permanent
Establishment
1. For the purposes of
this Agreement, the term "permanent establishment" means a
fixed place of business through which the business of an enterprise
is wholly or partly carried on.
2. The term "permanent establishment" includes
especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any other
place of extraction of natural resources.
3. The term "permanent establishment" likewise
encompasses:
(a) a building site, a construction, assembly or
installation project or supervisory activities in connection
therewith but only where such site, project or activities continue
for a period of more than six months;
(b) the furnishing of services, including consultancy
services, by an enterprise of a Contracting State through employees
or other personnel in the other Contracting State, provided that
such activities continue for the same project or a connected project
for a period or periods aggregating more than six months within any
twelve month period.
4. Notwithstanding the provisions of paragraphs 1 to 3,
the term "permanent establishment" shall be deemed not to
include:
(a) the use of facilities solely for the purpose of
storage, display or delivery of goods or merchandise belonging to
the enterprise;
(b) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of storage,
display or delivery;
(c) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of processing by
another enterprise;
(d) the maintenance of a fixed place of business solely
for the purpose of purchasing goods or merchandise or of collecting
information, for the enterprise;
(e) the maintenance of a fixed place of business solely
for the purpose of carrying on, for the enterprise, any other
activity of a preparatory or auxiliary character;
(f) the maintenance of a fixed place of business solely
for any combination of activities mentioned in sub-paragraphs (a) to
(e), provided that the overall activity of the fixed place of
business resulting from this combination is of a preparatory or
auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2,
where a person-other than an agent of an independent status to whom
the provisions of paragraph 6 apply-is acting in a Contracting State
on behalf of an enterprise of the other Contracting State and has,
and habitually exercises an authority to conclude contracts in the
name of the enterprise, that enterprise shall be deemed to have a
permanent establishment in the first-mentioned Contracting State in
respect of any activities which that person undertakes for the
enterprise, unless his activities are limited to those mentioned in
paragraph 4 which, if exercised through a fixed place of business,
would not make this fixed place of business a permanent
establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be
deemed to have a permanent establishment in the other Contracting
State merely because it carries on business in that other
Contracting State through a broker, general commission agent or any
other agent of an independent status, provided that such persons are
acting in the ordinary course of their business.
7. The fact that a company which is a resident of a
Contracting State controls or is controlled by a company which is a
resident of the other Contracting State, or which carries on
business in that other Contracting State (whether through a
permanent establishment or otherwise), shall not of itself
constitute either company a permanent establishment of the other.
Article 6
Income from
Immovable Property
1. Income dervied by a
resident of a Contracting State from immovable property (including
income from agriculture or forestry) situated in the other
Contracting State may be taxed in that other Contracting State.
2. The term "immovable property" shall have
the meaning which it has under the law of the Contracting State in
which the property in question is situated. The term shall in any
case include property accessory to immovable property, livestock and
equipment used in agriculture and forestry, rights to which the
provisions of general law respecting landed property apply, usufruct
of immovable property and rights to variable or fixed payments as
consideration for the working of, or the right to work, mineral
deposits, sources and other natural resources. Ships and aircraft
shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income
derived from the direct use, letting, or use in any other form of
immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply
to the imcome from immovable property of an enterprise and to income
from immovable property used for the performance of independent
personal services.
Article 7
Business
Profits
1. The profits of an
enterprise of a Contracting State shall be taxable only in that
Contracting State unless the enterprise carries on business in the
other Contracting State through a permanent establishment situated
therein. If the enterprise carries on business as aforesaid, the
profits of the enterprise may be taxed in the other Contracting
State but only so much of them as is attributable to that permanent
establishment.
2. Subject to the provisions of paragraph 3, where an
enterprise of a Contracting State carries on business in the other
Contracting State through a permanent establishment situated
therein, there shall in each Contracting State be attributed to that
permanent establishment the profits which it might be expected to
make if it were a distinct and separate enterprise engaged in the
same or similar activities under the same or similar conditions and
dealing wholly independently with the enterprise of which it is a
permanent establishment.
3. In determining the profits of a permanent
establishment, there shall be allowed as deductions expenses which
are incurred for the purposes of the permanent establishment,
including executive and general administrative expenses so incurred,
whether in the State in which the permanent establishment is
situated or elsewhere. However, no such deduction shall be allowed
in respect of amounts, if any, paid (otherwise than towards
reimbursement of actual expenses) by the permanent establishment to
the head office of the enterprise or any of its other offices, by
way of royalities, fees, or other similar payments in return for the
use of patents or other rights, or by way of commission, for
specific services performed or for management, or, except in the
case of a banking enterprise, by way of interest on moneys lent to
the permanent establishment. Likewise, no account shall be taken, in
the determination of the profits of a permanent establishment, for
amounts charged (otherwise than towards reimbursement of actual
expenses), by the permanent establishment to the head office of the
enterprise or any of its other offices, by way of royalties, fees of
other similar payments in return for the use of patents or other
rights, or by way of commission for specific services performed or
for management, or, except in the case of a banking enterprise by
way of interest on moneys lent to the head office of the enterprise
or any of its other offices.
4. Insofar as it has been customary in a Contracting
State to determine the profits to be attributed to a permanent
establishment on the basis of an apportionment of the total profits
of the enterprise to its various parts, nothing in paragraph 2 shall
preclude that Contracting State from determining the profits to be
taxed by such an apportionment as may be customary. The method of
apportionment adopted shall, however, be such that the result shall
be in accordance with the principles contained in this Article.
5. No profits shall be attributed to a permanent
establishment by reason of the mere purchase by that permanent
establishment of goods or merchandise for the enterprise.
6. For the purposes of paragraphs 1 to 5, the profits to
be attributed to the permanent establishment shall be determined by
the same method year by year unless there is good and sufficient
reason to the contrary.
7. Where profits include items of income which are dealt
with separately in other Articles of this Agreement, then the
provisions of those Articles shall not be affected by the provisions
of this Article.
Article 8
Shipping and
Air Transport
1. Profits from the
operation of ships or aircraft in international traffic shall be
taxable only in the Contracting State in which the place of head
office (i. e. effective management) of the enterprise is situated.
2. If the place of head office of a shipping enterprise
is aboard a ship, then it shall be deemed to be situated in the
Contracting State in which the home harbour of the ship is situated,
or if there is no such home harbour, in the Contracting State of
which the operator of the ship is a resident.
3. The provisions of paragraph 1 shall also apply to
profits from the participation in a pool, a joint business or an
international operating agency.
Article 9
Associated
Enterprises
Where
(a) an enterprise of a Contracting State participates
directly or indirectly in the management, control or capital of an
enterprise of the other Contracting State, or
(b) the same persons participate directly or indirectly
in the management, control or capital of an enterprise of a
Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed
between the two enterprises in their commercial or financial
relations which differ from those which would be made between
independent enterprises, then any profits which would, but for those
conditions, have accrued to one of the enterprises, but, by reason
of those conditions, have not so accrued, may be included in the
profits of that enterprise and taxed accordingly.
Article 10
Dividends
1. Dividends paid by a
company which is a resident of a Contracting State to a resident of
the other Contracting State may be taxed in that other Contracting
State.
2. However, such dividends may also be taxed in the
Contracting State of which the company paying the dividends is a
resident and according to the laws of that Contracting State, but if
the recipient is the beneficial owner of the dividends the tax so
charged shall not exceed 15 per cent of the gross amount of the
dividends. The provisions of this paragraph shall not affect the
taxation of the company in respect of the profits out of which the
dividends are paid.
3. The term "dividends" as used in this
Article means income from shares, or other rights, not being
debt-claims, participating in profits, as well as income from other
corporate rights which is subject to the same taxation treatment as
income from shares by the laws of the State of which the company
making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply
if the beneficial owner of the dividends, being a resident of a
Contracting State, carries on business in the other Contracting
State of which the company paying the dividends is a resident,
through a permanent establishment situated therein, or performs in
that other Contracting State independent personal services from a
fixed base situated therein, and the holding in respect of which the
dividends are paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Article
7 or Article 14, as the case may be, shall apply.
5. Where a company which is a resident of a Contracting
State derives profits or income from the other Contracting State,
that other Contracting State may not impose any tax on the dividends
paid by the company, except insofar as such dividends are paid to a
resident of that other Contracting State or insofar as the holding
in respect of which the dividends are paid is effectively connected
with a permanent establishment or a fixed base situated in that
other Contracting State, nor subject the company's undistributed
profits to a tax on the company's undistributed profits, even if the
dividends paid or the undistributed profits consist wholly or partly
of profits or income arising in such other Contracting State.
Article 11
Interest
1. Interest arising in
a Contracting State and paid to a resident of the other Contracting
State may be taxed in that other Contracting State.
2. However, such interest may also be taxed in the
Contracting State in which it arises and according to the laws of
that Contracting State, but if the recipient is the beneficial owner
of the interest the tax so charged shall not exceed 10 per cent of
the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2,
interest arising in a Contracting State and derived by the
Government of the other Contracting State, a political subdivision,
a local authority or the Central Bank thereof or any financial
institution wholly owned by that Government, or by any other
resident of that other Contracting State with respect to debt-claims
guaranteed by that Government or by any financial institution set up
and financed by that Government to give such guarantees, or
debt-claims indirectly financed by the Government of that other
Contracting State, a political subdivision, a local authority or the
Central Bank thereof or any financial institution wholly owned by
that Government, shall be exempt from tax in the first-mentioned
State.
4. The term "interest" as used in this Article
means income from debt-claims of every kind, whether or not secured
by mortgage, and in particular, income from government securities
and income from bonds or debentures, including premiums and prizes
attaching to such securities, bonds or debentures.
5. The provisions of paragraphs 1, 2 and 3 shall not
apply if the beneficial owner of the interest, being a resident of a
Contracting State, carries on business in the other Contracting
State in which the interest arises, through a permanent
establishment situated therein, or performs in that other
Contracting State independent personal services from a fixed base
situated therein, and the debt-claim in respect of which the
interest is paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Article
7 or Article 14, as the case may be, shall apply.
6. Interest shall be deemed to arise in a Contracting
State when the payer of the interest is the Government of that
Contracting State, a political subdivision or a local authority
thereof or a resident of that Contracting State. Where, however, the
person paying the interest, whether he is a resident of a
Contracting State or not, has in a Contracting State a permanent
establishment or a fixed base in connection with which the
indebtedness on which the interest is paid was incurred, and such
interest is borne by such permanent establishment or fixed base,
then such interest shall be deemed to arise in the State in which
the permanent establishment or fixed base is situated.
7. Where, by reason of a special relationship between
the payer of the interest and the beneficial owner or between both
of them and some other person, the amount of the interest, having
regard to the debt-claim for which it is paid, exceeds the amount
which would have been agreed upon by the payer and the beneficial
owner in the absence of such relationship, the provisions of this
Article shall apply only to the last-mentioned amount. In such case,
the excess part of the payments shall remain taxable according to
the laws of each Contracting State, due regard being had to the
other provisions of this Agreement.
Article 12
Royalties
1. Royalties arising in
a Contracting State and paid to a resident of the other Contracting
State may be taxed in that other Contracting State.
2. However, such royalties may also be taxed in the
Contracting State in which they arise, and according to the laws of
that Contracting State, but if the recipient is the beneficial owner
of the royalties, the tax so charged shall not exceed 10 per cent of
the gross amount of the royalties.
3. The term "royalties" as used in this
Article means payments of any kind received as a consideration for
the use of, or the right to use, any copyright of literary, artistic
or scientific work including cinematograph films and films or tapes
for radio or television broadcasting, any patent, know-how, trade
mark, design or model, plan, secret formula or process, or for the
use of, or the right to use, industrial, commercial or scientific
equipment, or for information concerning industrial, commercial or
scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply
if the beneficial owner of the royalties, being a resident of a
Contracting State, carries on business in the other Contracting
State in which the royalties arise, through a permanent
establishment situated therein, or performs in that other
Contracting State independent personal services from a fixed base
situated therein, and the right or property in respect of which the
royalties are paid is effectively connected with such permanent
establishment or fixed base. In such case, the provisions of Article
7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting
State when the payer of the royalty is the Government of that
Contracting State, a political subdivision or a local authority
thereof or a resident of that Contracting State. Where, however, the
person paying the royalties, whether he is a resident of a
Contracting State or not, has in a Contracting State a permanent
establishment or a fixed base in connection with which the liability
to pay the royalties was incurred, and such royalties are borne by
such permanent establishment or fixed base, then such royalties
shall be deemed to arise in the Contracting State in which the
permanent establishment or fixed base is situated.
6. Where, by reason of a special relationship between
the payer of the royalty and the beneficial owner or between both of
them and some other person, the amount of the royalties, having
regard to the use, right or information for which they are paid,
exceeds the amount which would have been agreed upon by the payer
and the beneficial owner in the absence of such relationship, the
provisions of this Article shall apply only to the last-mentioned
amount. In such case, the excess part of the payments shall remain
taxable according to the laws of each Contracting State, due regard
being had to the other provisions of this Agreement.
Article 13
Capital
Gains
1. Gains derived by a
resident of a Contracting State from the alienation of immovable
property referred to in Article 6 and situated in the other
Contracting State may be taxed in that other Contracting State.
2. Gains from the alienation of movable property forming
part of the business property of a permanent establishment which an
enterprise of a Contracting State has in the other Contracting State
or of movable property pertaining to a fixed base available to a
resident of a Contracting State in the other Contracting State for
the purpose of performing independent personal services, including
such gains from the alienation of such a permanent establishment
(alone or together with the whole enterprise) or of such a fixed
base, may be taxed in that other Contracting State.
3. Gains from the alienation of ships or aircraft
operated in international traffic and movable property, pertaining
to the operation of such ships or aircraft shall be taxable only in
the Contracting State in which the place of head office (i. e.
effective management) of the enterprise is situated.
4. Gains from the alienation of shares in a company the
property of which consists directly or indirectly principally of
immovable property situated in a Contracting State may be taxed in
that Contracting State.
5. Gains from the alienation of shares other than those
mentioned in paragraph 4 representing a participation of 25 per cent
in a company which is a resident of Contracting State may be taxed
in that Contracting State.
6. Gains derived by a resident of a Contracting State
from the alienation of any property other than that referred to in
paragraphs 1 to 5 and arising in the other Contracting State may be
taxed in that other Contracting State.
Article 14
Independent
Personal Services
1. Income derived by a
resident of a Contracting State in respect of professional services
or other activities of an independent character shall be taxable
only in that Contracting State except in one of the following
circumstances, when such income may also be taxed in the other
Contracting State:
(a) if he has a fixed base regularly available to him in
the other Contracting State for the purpose of performing his
activities; in that case, only so much of the income as is
attributable to that fixed base may be taxed in that other
Contracting State;
(b) if he is present in the other Contraciting State for
a period or periods exceeding in the aggregate 183 days in any
period of twelve months; in that case, only so much of the income as
is derived from his activities performed in that other Contracting
State may be taxed in that other Contracting State.
2. The term "professional services" includes
especially independent scientific, literary, artistic, educational
or teaching activities as well as the independent activities of
physicians, lawyers, engineers, architects, dentists and
accountants.
Article 15
Dependent
Personal Services
1. Subject to the
provisions of Articles 16, 17, 18, 19, 20 and 21, salaries, wages
and other similar remuneration derived by a resident of a
Contracting State in respect of an employment shall be taxable only
in that Contracting State unless the employment is exercised in the
other Contracting State. If the employment is so exercised, such
remuneration as is derived therefrom may be taxed in that other
Contracting State.
2. Notwithstanding the provisions of paragraph 1,
remuneration derived by a resident of a Contracting State in respect
of an employment exercised in the other Contracting State shall be
taxable only in the first-mentioned State if:
(a) the recipient is present in the other Contracting
State for a period or periods not exceeding in the aggregate 183
days in any period of twelve months; and
(b) the remuneration is paid by, or on behalf of, an
employer who is not a resident of the other Contracting State; and
(c) the remuneration is not borne by a permanent
establishment or a fixed base which the employer has in the other
Contracting State.
3. Notwithstanding the preceding provisions of this
Article, remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic by an
enterprise of a Contracting State, may be taxed in the Contracting
State in which the place of head office (i. e. effective management)
of the enterprise is situated.
Article 16
Directors'
Fees
1. Directors' fees and
other similar payments derived by a resident of a Contracting State
in his capacity as a member of the board of directors or of a
similar organ of a company which is a resident of the other
Contracting State may be taxed in that other Contracting State.
2. Salaries, wages and other similar remuneration
derived by a resident of a Contracting State in his capacity as an
official in a top-level managerial position of a company which is a
resident of the other Contracting State may be taxed in that other
Contracting State.
Article 17
Artistes and
Athletes
1. Notwithstanding the
provisions of Articles 14 and 15, income derived by a resident of a
Contracting State as an entertainer, such as a theatre, motion
picture, radio or television artiste, or a musician, or as an
athlete, from his personal activities as such exercised in the other
Contracting State, may be taxed in that other Contracting State.
2. Where income in respect of personal activities
exercised by an entertainer or an athlete in his capacity as such
accrues not to the entertainer or athlete himself but to another
person, that income may, notwithstanding the provisions of Articles
7, 14 and 15, be taxed in the Contracting State in which the
activities of the entertainer or athlete are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2,
income derived by entertainers or athletes who are residents of a
Contracting State from the activities exercised in the other
Contracting State under a plan of cultural exchange between the
Governments of the Contracting States shall be exempt from tax in
that other Contracting State.
Article 18
Pensions
Subject to the
provisions of paragraph 2 of Article 19, pensions and other similar
remuneration paid to a resident of a Contracting State shall be
taxable only in that Contracting State.
Article 19
Government
Service
1.
(a) Remuneration, other than a pension, paid by the
Government of a Contracting State or a political subdivision or a
local authority thereof to an individual in respect of services
rendered to the Government of that Contracting State or political
subdivision or local authority thereof, in the discharge of
functions of a governmental nature, shall be taxable only in that
Contracting State.
(b) However, such remuneration shall be taxable only in
the other Contracting State if the services are rendered in that
other Contracting State and the individual is a resident of that
other Contracting State who:
(i) is a national of that other Contracting State; or
(ii) did not become a resident of that other Contracting
State solely for the purpose of rendering the services.
2.
(a) Any pension paid by, or out of funds created by the
Government of a Contracting State or a political subdivision or a
local authority thereof to an individual in respect of services
rendered to the Government of that Contracting State or a political
subdivision or a local authority thereof shall be taxable only in
that Contracting State. However, in the case such pensions are not
taxed in that Contracting State, it may be taxed in the other
Contracting State.
(b) However, such pension shall be taxable only in the
other Contracting State if the individual is a resident of, and a
national of, that other Contracting State.
3. The provisions of Articles 15, 16, 17 and 18 shall
apply to remuneration and pensions in respect of services rendered
in connection with a business carried on by the Government of a
Contracting State or a political subdivision or a local authority
thereof.
Article 20
Teachers and
Researchers
1. An individual who
is, or immediately before visiting a Contracting State was, a
resident of the other Contracting State and is present in the
first-mentioned Contracting State for the primary purpose of
teaching, giving lectures or conducting research at a university,
college, school or educational institution or scientific research
institution accredited by the Government of the first-mentioned
State shall be exempt from tax in the first-mentioned Contracting
State, for a period not exceeding three years from the date of his
first arrival in the first-mentioned Contracting State, in respect
of remuneration for such teaching, lectures or research, but only in
so far as the remuneration is taxed in that other Contracting State.
2. The provision of paragraph 1 shall not apply to
income from research if such research is undertaken not in the
public interest but primarily for the private benefit of a specific
person or persons.
Article 21
Students,
Apprentices and Trainees
1. A student, business
apprentice or trainee who is or was immediately before visiting a
Contracting State a resident of the other Contracting State and who
is present in the first-mentioned State solely for the purpose of
his education or training shall be exempt from tax in that
Contracting State on:
(a) payments received from abroad for the purpose of his
maintenance, education or training;
(b) scholarships, grants, allowances, and awards from
governmental, charitable, scientific, literary or educational
organizations for the purposes of his maintenance, education or
training.
2. In respect of remuneration from employment, a
student, business apprentice or trainee described in paragraph 1
shall be entitled during such education or training to the same
exemptions, reliefs or reductions in respect of taxes available to
residents of the State which he is visiting.
Article 22
Other Income
1. Items of income of a
resident of a Contracting State, wherever arising, not dealt with in
the foregoing Articles of this Agreement shall be taxable only in
that Contracting State.
2. The provisions of paragraph 1 shall not apply to
income, other than income from immovable property as defined in
paragraph 2 of Article 6, if the recipient of such income, being a
resident of a Contracting State, carries on business in the other
Contracting State through a permanent establishment situated
therein, or performs in that other Contracting State independent
personal services from a fixed base situated therein, and the right
or property in respect of which the income is paid is effectively
connected with such permanent establishment or fixed base. In such
case the provisions of Article 7 or Article 14, as the case may be,
shall apply.
3. Notwithstanding the provisions of paragraphs 1 and 2,
items of income of a resident of a Contracting State not dealt with
in the foregoing Articles of this Agreement and arising in the other
Contracting State may be taxed in that other Contracting State.
Article 23
Offshore
Activities
1. The provisions of
this Article shall have effect notwithstanding any other provision
of this Agreement.
2. In this Article the term "offshore
activities" means activities which are carried on offshore in
connection with the exploration or exploitation of the seabed and
subsoil and their natural resources situated in a Contracting State.
3. A person who is a resident of a Contracting State and
carries on offshore activities in the other Contracting State shall,
subject to paragraphs 4 and 5 of this Article, be deemed in relation
to those activities to be carrying on business in that other
Contracting State through a permanent establishment or fixed base
situated therein.
4. The provisions of paragraph 3 shall not apply where
the activities are carried on for a period not exceeding 30 days in
the aggregate in any twelve months period. However, for the purpose
of this paragraph the days referred to shall be calculated in the
aggregate as follows:
(a) activities carried on by an enterprise associated
with another enterprise shall be regarded as carried on by the
enterprise with which it is associated if the activities in question
are substantially the same as those carried on by the last-mentioned
enterprise;
(b) two enterprises shall be deemed to be associated
enterprises if one is controlled directly or indirectly by the other
enterprise, or both are controlled directly or indirectly by third
persons.
5. Paragraph 3 of this Article shall not apply where a
resident of a Contracting State carries on transportation of
supplies or personnel to a location, or between locations, where
offshore activities are being carried on in the other Contracting
State, or operate tugboats and other vessels auxiliary to such
activities.
6.
(a) Subject to sub-paragraph (b) of this paragraph,
salaries, wages and similar remuneration, however paid, derived by a
resident of a Contracting State in respect of an employment
connected with offshore activities in the other Contracting State
may, to the extent that the duties are performed offshore in that
other Contracting State, be taxed in that other Contracting State
provided that the employment offshore is carried on for a period
exceeding 30 days in the aggregate in any twelve months period.
(b) Sub-paragraph (a) of this paragraph shall not apply
to salaries, wages and similar remuneration derived by a resident of
a Contracting State in respect of an employment exercised aboard a
ship or aircraft engaged in the transportation of supplies or
personnel to a location, or between locations, where offshore
activities are being carried on in the other Contracting State, or
in respect of an employment exercised aboard tugboats or other
vessels operated auxiliary to such activities.
7. Gains derived by a resident of a Contracting State
from the alienation of:
(a) exploration or exploitation rights, or
(b) property situated in the other Contracting State and
used in connection with the exploration or exploitation of the
seabed and subsoil and their natural resources situated in that
other Contracting State, or
(c) shares deriving their value or the greater part of
their value directly or indirectly from such rights or such property
or from such rights and such property taken together may be taxed in
that other Contracting State. In this paragaph "exploration or
exploitation rights" means rights to assets to be produced by
the exploration or exploitation of the seabed and subsoil and their
natural resources in the other Contracting State, including rights
to interests in or to the benefit of such assets.
Article 24
Capital
1. Capital represented
by immovable property referred to in Article 6, owned by a resident
of a Contracting State and situated in the other Contracting State
may be taxed in that other Contracting State.
2. Capital represented by movable property forming part
of the business property of a permanent establishment which an
enterprise of a Contracting State has in the other Contracting
State, or by movable property pertaining to a fixed base available
to a resident of a Contracting State in the other Contracting State
for the purpose of performing independent personal services, may be
taxed in that other Contracting State.
3. Capital represented by ships and aircraft operated in
international traffic and by movable property pertaining to the
operation of such ships and aircraft shall be taxable only in the
Contracting State in which the place of head office (i. e. effective
management) of the enterprise is situated.
4. All other elements of capital of a resident of a
Contracting State shall be taxable only in that Contracting State.
Article 25
Methods for
the Elimination of Double Taxation
1. In China, double
taxation shall be eliminated as follows:
(a) Where a resident of China derives income from
Norway, the amount of tax on that income payable in Norway in
accordance with the provisions of this Agreement, may be credited
against the Chinese tax imposed on that resident. The amount of
credit, however, shall not exceed the amount of the Chinese tax on
that income computed in accordance with the taxation laws and
regulations of China.
(b) Where the income derived from Norway is a dividend
paid by a company which is a resident of Norway to a company which
is a resident of China and which owns not less than 10 per cent of
the shares of the compnay paying the dividend, the credit shall take
into account the tax paid to Norway by the company paying the
dividend in respect of its income.
2. In Norway, double taxation shall be eliminated as
follows:
(a) Where a resident of Norway derives income or owns
capital which, in accordance with the provisions of this Agreement,
may be taxed in China, Norway shall, subject to the provisions of
sub-paragraphs(b), (c) and(d), exempt such income or capital from
tax.
(b) Where a resident of Norway derives items of income
which, in accordance with the provisions of Articles 10, 11, 12, l6,
paragraph 3 of Article 22 and Article 23 may be taxed in China.
Norway shall allow as a deduction from the tax on the income of that
person an amount equal to the tax paid in China. Such deduction
shall not, however, exceed that part of the tax, as computed before
the deduction is given, which is attributable to such items of
income derived from China.
(c) For the purposes of sub-paragraph(b) and in respect
of the items of income referred to in Articles 10, 11 and 12 the
amount of Chinese tax levied shall be deemed to be equal to 15 per
cent of the gross dividends, 10 per cent of the gross interest and
20 per cent of the gross royalties.
The provisions of this sub-paragraph shall apply only
for the first ten years for which this Agreement is effective. This
period may be extended by mutual agreement between the competent
authorities of the Contracting States,
(d) Where in accordance with any provision of this
Agreement income derived or capital owned by a resident of Norway is
exempt from tax in Norway, Norway may nevertheless, in calculating
the amount of tax on the remaining income or capital of such
resident, take into account the exempted income or capital.
Article 26
Non-Discrimination
1. Nationals of a
Contracting State shall not be subjected in the other Contracting
State to any taxation or any requirement connected therewith, which
is other or more burdensome than the taxation and connected
requirements to which nationals of that other Contracting State in
the same circumstances are or may be subjected. The provisions of
this paragraph shall, notwithstanding the provisions of Article 1,
also apply to persons who are not residents of one or both of the
Contracting States.
2. The taxation on a permanent establishment which an
enterprise of a Contracting State has in the other Contracting State
shall not be less favourably levied in that other Contracting State
than the taxation levied on enterprises of that other Contracting
State carrying on the same activities. The provisions of this
paragraph shall not be construed as obliging a Contracting State to
grant to residents of the other Contracting State any personal
allowances, reliefs and reductions for taxation purposes on account
of civil status or family responsibilities which it grants to its
own residents.
3. Except where the provisions of Article 9, paragraph 7
of Article 11, or paragraph 6 of Article 12, apply, interest,
royalties and other disbursements paid by an enterprise of a
Contracting State to a resident of the other Contracting State
shall, for the purpose of determining the taxable profits of such
enterprise, be deductible under the same conditions as if they had
been paid to a resident of the first-mentioned State. Similarly, and
debts of an enterprise of a Contracting State to a resident of the
other Contracting State shall, for the purpose of determining the
taxable capital of such enterprise, be deductible under the same
conditions as if they had been contracted to a resident of the
first-mentioned State.
4. Enterprises of a Contracting State, the capital of
which is wholly or partly owned or controlled, directly or
indirectly, by one or more residents of the other Contracting State,
shall not be subjected in the first-mentioned State to any taxation
or any requirement connected therewith which is other or more
burdensome than the taxation and connected requirements to which
other similar enterprises of the first-mentioned State are or may be
subjected.
5. The provisions of this Article shall, notwithstanding
the provisions of Article 2, apply to taxes of every kind.
Article 27
Mutual
Agreement Procedure
1. Where a person
considers that the actions of one or both of the Contracting States
result or will result for him in taxation not in accordance with the
provisions of this Agreement, he may, irrespective of the remedies
provided by the domestic law of those States, present his case to
the competent authority of the Contracting State of which he is a
resident or, if his case comes under paragraph 1 of Article 26, to
that of the Contracting State of which he is a national. The case
must be presented within three years from the first notification of
the action resulting in taxation not in accordance with the
provisions of the Agreement.
2. The competent authority shall endeavour, if the
objection appears to it to be justified and if it is not itself able
to arrive at a satisfactory solution, to resolve the case by mutual
agreement with the competent authority of the other Contracting
State, with a view to the avoidance of taxation which is not in
accordance with the provisions of this Agreement. Any agreement
reached shall be implemented notwithstanding any time limits in the
domestic law of the Contracting States.
3. The competent authorities of the Contracting States
shall endeavour to resolve by mutual agreement any difficulties or
doubts arising as to the interpretation or application of the
Agreement. They may also consult together for the elimination of
double taxation in cases not provided for in this Agreement.
4. The competent authorities of the Contracting States
may communicate with each other directly for the purpose of reaching
an agreement in the sense of paragraphs 2 and 3. When it seems
advisable for reaching agreement, representatives of the competent
authorities of the Contracting States may meet together for an oral
exchange of opinions.
Article 28
Exchange of
Information
1. The competent
authorities of the Contracting States shall exchange such
information as is necessary for carrying out the provisions of this
Agreement or of the domestic laws of the Contracting States
concerning taxes covered by the Agreement insofar as the taxation
thereunder is not contrary to this Agreement, in particular for the
prevention of evasion of such taxes. The exchange of information is
not restricted by Article 1. Any information received by a
Contracting State shall be treated as secret and shall be disclosed
only to persons or authorities (including courts and administrative
bodies) involved in the assessment or collection of, the enforcement
or prosecution in respect of, or the determination of appeals in
relation to, the taxes covered by the Agreement. Such persons or
authorities shall use the information only for such purposes. They
may disclose the information in public court proceedings or in
judicial decisions.
2. In no case shall the provisions of paragraph 1 be
construed so as to impose on a Contracting State the obligation:
(a) to carry out administrative measures at variance
with the laws and administrative practice of that Contracting State
or of the other Contracting State;
(b) to supply information which is not obtainable under
the laws or in the normal course of the administration of that
Contracting State or of the other Contracting State;
(c) to supply information which would disclose any
trade, business, industrial, commercial or professional secret or
trade process, or information, the disclosure of which would be
contrary to public policy (ordre public) .
Article 29
Diplomatic
Agents and Consular Officers
Nothing in this
Agreement shall affect the fiscal privileges of diplomatic agents or
consular officers under the general rules of international law or
under the provisions of special agreements.
Article 30
Entry into
Force
This Agreement shall
enter into force on the thirtieth day after the date on which
diplomatic notes indicating the completion of internal legal
procedures necessary in each country for the entry into force of
this Agreement have been exchanged. This Agreement shall have effect
as respects income or capital relating to the taxable years
beginning on or after the first day of January next following that
in which this Agreement enters into force.
Article 31
Termination
This Agreement shall
continue in effect indefinitely but either of the Contracting States
may, on or before the thirtieth day of June in any calendar year
beginning after the expiration of a period of five years from the
date of its entry into force, give written notice of termination to
the other Contracting State through the diplomatic channel. In such
event this Agreement shall cease to have effect as respects income
or capital relating to the taxable years beginning on or after the
first day of January in the calendar years next following that in
which the notice of termination is given.
DONE at Beijing on the
25th day of February 1986, in duplicate in the Chinese, Norwegian
and English languages, the three texts being equally authentic. In
case of any divergence of interpretation between the Chinese and
Norwegian texts, the English text shall prevail.
For the Government
For the Government
of the People's
of the Kingdom
Republic of China
of Norway
PROTOCOL
At the signing of the
Agreement between the Government of the People's Republic of China
and the Government of 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 (hereinafter referred to as "the
Agreement"), the undersigned have agreed upon the following
provisions which shall form an integral part of the Agreement:
1. This Agreement shall not affect the application of
Article 8 of the Agreement on Maritime Transport signed between the
Government of the People's Republic of China and the Government of
the Kingdom of Norway on August 2, 1974.
2. When applying the Agreement with respect to the air
transport consortium. Scandinavian Airlines System (SAS), the
provision of paragraph 1 of Article 8 and paragraph 3 of Article 13
shall apply only to such part of its profits as corresponds to the
participation held in that consortium by Det Norske Luftfartsselskap
(DNL), the Norwegian partner of Scandinavian Airlines System (SAS) .
3. It is understood that where a resident of Norway
derives remuneration in respect of an employment exercised aboard an
aircraft operated in international traffic by the air transport
consortium Scandinavian Airlines System (SAS), such remuneration
shall be taxable only in Norway.
4. The provisions of Article 26 of this Agreement shall
not be construed as obliging a Contracting State to grant to
nationals of the other Contracting State not being nationals of the
first Contracting State any exceptional tax relief accorded to
repatriating nationals of this Contracting State.
5. Notwithstanding the provisions of paragraph 2 of
Article 26 of this Agreement, if an enterprise of a Contracting
State has a permanent establishment in the other Contracting State
that other Contracting State may tax the permanent establishment at
the rate applying to nondistributed profits of a company resident of
that other Contracting State.
Done at Beijing on the 25th day of February, 1986, in
duplicate in the Chinese. Norwegian and English languages, the three
texts being equally authentic. In case of any divergence of
interpretation between the Chinese and Norwegian texts, the English
text shall prevail.
For the Government
For the Government
of the People's
of the Kingdom
Republic of China
of Norway |
