Article 31. ENTRY INTO FORCE
U.S. Income Tax Treaty — Norway Technical Explanation 1971 508 Compliant · 2026-10-03 edition · updated 2026-10-04 · United States
This article provides for the ratifi cation of the proposed Convention and for the exchange of instruments of ratification as soon as possible. The proposed Convention will enter into
force 2 months after the day of the exchange of such instruments. How ever, the provisions of the proposed Convention will be effective:
In the case of the United States:
(1) As respects the rate of with holding tax, to amounts paid on or after the date on which the proposed Convention enters into force; and
(2) As respects other income taxes, to taxable years beginning on or after January 1, 1971.
In the case of Norway:
(1) As respects the rate of with holding tax, to amounts paid on or after the date on which the proposed Convention enters into force; and
(2) As respects other taxes, to in come years beginning on or after Jan uary 1, 1971.
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