ARTICLE IX

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

Paragraph (3) of Article 22 (General Rules of Taxation) shall be amended by adding after the first sentence thereof the following: "For this purpose the term ‘citizen’ shall include a former citizen whose loss of citizenship has as one of its principal purposes the avoidance of income tax, but only for a period of ten years following such loss."

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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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