ARTICLE III

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

Paragraph (1) of Article 6 (Shipping and Air Transport) shall be deleted and replaced by the following: "(1) Notwithstanding Article 5 (Business Profits), income which a resident of the United States derives from the operation in international traffic of ships or aircraft shall be exempt from Norwegian tax."

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▸Contents — U.S. Income Tax Treaty — Norway Income Tax Treaty - 1971

U.S. Income Tax Treaty — Norway Income Tax Treaty - 1971

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