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Article 16. STUDENTS AND

U.S. Income Tax Treaty — Norway Technical Explanation 1971 508 Compliant · 2026-10-03 edition · updated 2026-10-04 · United States

TRAINEES

Under the existing Convention, re­ mittances received by a resident of one of the Contracting States who is temporarily residing in the Contract­ ing State for the purposes of study or

its equivalent in Norwegian kroner) from personal services. The individual is exempt for a period of 12 consecu­ tive months which period commences with the first month in which he be­ gins working or receives compensa­

tion. The exemption applies only to compensation from abroad paid by such individual’s employer for his services rendered during the period of his temporary presence.

Also, an individual who is a resi­ dent of one State who, at the time he is a resident of that State, becomes temporarily present in the host State as a participant in a government pro­ gram of the host State for the primary purpose of training, research, or study is entitled to an exemption by the host State with respect to his income from personal services relating to such training, research, or study performed in the host State in an amount not in excess of $10,000 (or its equivalent in Norwegian kroner). To be entitled to this exemption the program must be a program which does not exceed 1 year in duration. If this qualification is met, then the income from personal services received with respect to such program is exempt.

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