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Article 30. EXTENSION TO TER­

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

RITORIES

This Article provides a method for extending the Convention, either in whole or in part or with such modifi­ cations as may be found necessary for special application in a particular case, to all or any areas for whose

international relations the United States or Norway, as the case may be, is responsible and which area imposes taxes substantially similar in character to those which are the subject of the proposed Convention.

Extension to an area may be ac­ complished through a written notifica­ tion given by the one State to the other State through diplomatic chan­ nels. The other State shall indicate its acceptance by a written communica­ tion through diplomatic channels. When the notification and communi­ cation have been ratified in accord­ ance with the constitutional proce­ dures of each State and instruments of ratification exchanged, the extension will take effect from the date of, and be subject to such conditions as are specified in, the notification. Without such acceptance and exchange of in­ struments and ratification in respect of an area, none of the provisions of the proposed Convention shall apply to such areas.

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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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