Article 1 of the proposed treaty also

covers the national dues on the gross salaries of nonresident artists earned in Norway at the rate of 20 percent in respect of public entertainers em­ ployed by others, and 10 percent in

respect of public entertainers arrang­ ing performances in which they par­ ticipate in person. Also covered is the municipal tax on real property levied at various rates by municipalities. The tax on real property is deductible when computing the various national and municipal income taxes. The final tax covered by Article 1 is the sea­ men’s tax which is levied in place of other income taxes on the income of seamen employed aboard ships owned or operated by Norwegians.

Pursuant to paragraph (2) of this article, the proposed Convention would also apply to taxes substantially similar to those enumerated which are imposed in addition to, or in place of, existing income taxes after the date of signature of this Convention.

For purposes of Article 25 (Nondis­ crimination), the proposed Conven­ tion applies to taxes of every kind im­ posed at the national, state, or local level. For purposes of Article 28 (Ex­ change of Information) the proposed Convention applies to taxes of every kind imposed by the respective States at the national level. Thus, the United States will be able to obtain informa­ tion with respect to the Interest Equalization Tax.