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Article 2. GENERAL DEFINI­

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

TIONS

This article sets out definitions of certain of the basic terms used in the proposed Convention. A number of important terms, however, are defined elsewhere in the proposed Convention.

Any term used in the proposed Convention which is not defined therein shall, unless the context other­ wise requires, have the meaning which it has under the laws of the State

beyond the 50 States and the District of Columbia (see Article 30 Extension to Territories) the continental shelf of the extended areas could also be cov­ ered. The defined continental shelf is only part of the United States or Nor­ way, as the case may be, in limited situations. It is included only to the extent that the person, property, or activity to which the Convention is being applied is connected with explo­ ration or exploitation of the continen­

tal shelf. The phrase “connected with” does not require physical at­ tachment to the continental shelf to be within the scope of the definition.

It should be noted, however, that the term “Norway” does not include Spitsbergen (including Bear Island), Jan Mayen, and the Norwegian de­ pendencies outside Europe.

The terms “one of the Contracting States” or “the other Contracting State” are defined to mean the United States or Norway as the context re­ quires. The term “State” means the United States, Norway, or any other national State.

The article also defines the terms “United States corporation” and “Norwegian corporation,” the former being any corporation or any entity which is treated as a corporation under the tax laws of the United States and which is created or orga­ nized under the laws of the United States, any State, or the District of Columbia, and in the case of a “Nor­ wegian corporation,” any corporation or any entity which is treated as a corporation under the tax laws of Norway and which is created or or­ ganized under the laws of Norway.

In addition, this article also defines the term “international traffic” to in­ clude any voyage of a ship or aircraft operated by a resident of one of the Contracting States except where such voyage is confined solely to places within a Contracting State. Thus, for example, intercoastal shipping along the Atlantic coast of the United States would not be considered a voyage in international traffic.

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