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of <h1>India-Norway Convention: Preventing Double Taxation and Fiscal Evasion on Income and Capital Since 1986.</h1> The Convention between India and Norway, effective from 1986, aims to prevent double taxation and fiscal evasion concerning income and capital taxes. It applies to residents of either or both countries and covers various taxes, including income tax, surtax, and wealth tax in India, and national and municipal taxes in Norway. The agreement outlines definitions, tax scope, and rules for determining residency and permanent establishments. It specifies taxation rights on income from immovable property, business profits, air and shipping transport, dividends, interest, royalties, and capital gains. The Convention includes provisions for eliminating double taxation, non-discrimination, mutual agreement procedures, and information exchange.
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