Article 22. GENERAL RULES OF

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

TAXATION

The proposed Convention sets forth in a separate article the general rules of taxation applicable under the Con vention. The general rules applicable under the proposed Convention are as follows:

A resident of one State may be taxed by the other State only on in come from sources within that other State (including industrial or com mercial profits attributable to a per manent establishment located in that other State), subject to the limitations set forth in this Convention. For this purpose, the sources rules contained in

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▸Contents — U.S. Income Tax Treaty — Norway Technical Explanation 1971 508 Compliant

U.S. Income Tax Treaty — Norway Technical Explanation 1971 508 Compliant

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