Article 23. RELIEF FROM DOU
U.S. Income Tax Treaty — Norway Technical Explanation 1971 508 Compliant · 2026-10-03 edition · updated 2026-10-04 · United States
BLE TAXATION
Under the existing Convention the United States provides relief from double taxation by allowing a credit for Norwegian taxes in accordance with the rules set forth in section 131 of the Internal Revenue Code of
The proposed Convention employs a similar method of avoiding double taxation in providing that in accord ance with the provisions of the law of the United States (as it may be amended from time to time without changing the principles thereof) credit will be allowed for the appropriate amount of Norwegian tax payable by a citizen or resident of the United States but not in excess of the limita tions provided by United States law for the taxable year. The proposed
tax rates in the first State and the reduced rates or exemptions in the other State would enable the thirdcountry residents to realize unin
tended benefits.
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