Статья 30«Конвенция между Российской Федерацией и Королевством Норвегия об избежании двойного налогообложения и предотвращения уклонения от уплаты налогов в отношении налогов на доходы и капитал» [рус., англ.]

Настоящая Конвенция остается в силе в течение неопределенного периода времени, однако каждое из Договаривающихся государств может тридцатого или до тридцатого июня любого календарного года, начинающегося после истечения пятилетнего периода с даты ее вступления в действие, направить другому Договаривающемуся государству по дипломатическим каналам письменное уведомление о прекращении действия. В таком случае Конвенция прекращает свое действие в отношении налогов на доходы и капитал, относящихся к календарному году (включая учетные периоды, начинающиеся в любом таком году), следующему за тем, в котором направлено уведомление.

Совершено в г. Осло 26 марта 1996 года, в двух экземплярах, каждый на русском, норвежском и английском языках, причем все тексты имеют одинаковую силу. В случае расхождения между текстами будет применяться текст на английским языке.

(Подписи)

Правительство Российской Федерации и Правительство Королевства Норвегия

при подписании Конвенции между двумя государствами об избежании двойного налогообложения и предотвращении уклонения от уплаты налогов в отношении налогов на доходы и капитал согласились о следующих положениях, которые составят неотъемлемую часть настоящей Конвенции:

1. a) Лицу, являющемуся резидентом одного Договаривающегося государства, не предоставляются другим Договаривающимся государством преимущества Конвенции в соответствии со статьями с 6 по 21 в отношении полученных доходов и принадлежащего капитала в связи с деятельностью, осуществляемой в любой зоне, находящейся за пределами территориального моря Договаривающегося государства, которая в соответствии с нормами международного права признается или может быть признана по законодательству этого Договаривающегося государства как зона, где это Договаривающееся государство может осуществлять права в отношении морского дна и морских недр и их природных ресурсов;

b) Договаривающиеся государства могут путем обмена нотами по дипломатическим каналам договориться удалить и прекратить действие подпункта «a» настоящего пункта и заменить его следующими положениями, касающимися офшорной деятельности:

1. Положения настоящей статьи применяются независимо от любых других положений настоящей Конвенции.

2. Лицо, которое является резидентом одного Договаривающегося государства и осуществляет офшорную деятельность в другом Договаривающемся государстве в связи с разведкой или разработкой морского дна и морских недр и их природных ресурсов, расположенных в этом другом государстве, в соответствии с пунктами 3 и 4 настоящей статьи рассматривается в отношении такой деятельности как осуществляющее в этом другом государстве предпринимательскую деятельность через находящиеся там постоянное представительство или постоянную базу.

3. Положения пункта 2 не применяются, если деятельность осуществляется в течение периода, не превышающего в совокупности 30 дней в любом 12-месячном периоде. Однако для целей настоящего пункта:

a) деятельность, осуществляемая предприятием, ассоциированным с другим предприятием, рассматривается как осуществляемая предприятием, с которым оно ассоциировано, если такая деятельность по существу аналогична той, которая осуществляется последним упомянутым предприятием;

b) два предприятия считаются ассоциированными, если одно из них прямо или косвенно контролируется другим, или оба они прямо или косвенно контролируются третьим лицом или лицами.

4. Прибыль, полученная резидентом Договаривающегося государства от транспортировки предметов снабжения или персонала к пункту или между пунктами, где осуществляется деятельность в связи с разведкой или разработкой морского дна и морских недр и их природных ресурсов в Договаривающемся государстве, или от эксплуатации буксиров и других судов, являющихся вспомогательными по отношению к такой деятельности, подлежит налогообложению только в том Договаривающемся государстве, резидентом которого является предприятие, осуществляющее такую деятельность.

5. a) В соответствии с подпунктом «b» настоящего пункта заработная плата и аналогичные вознаграждения, получаемые резидентом одного Договаривающегося государства за работу по найму, связанную с разведкой или разработкой морского дна и морских недр и их природных ресурсов, расположенных в другом Договаривающемся государстве, в тех пределах, в которых служебные обязанности выполняются в офшорной зоне этого другого государства, могут облагаться налогом в этом другом государстве. Однако такое вознаграждение подлежит налогообложению только в первом упомянутом государстве, если работа по найму выполняется в офшорной зоне для нанимателя, который не является резидентом другого государства, и в течение периода или периодов, не превышающих в совокупности 30 дней в любом 12-месячном периоде;

b) Заработная плата и аналогичные вознаграждения, получаемые резидентом Договаривающегося государства за работу по найму, осуществляемую на борту морского или воздушного судна, нанятого для транспортировки предметов снабжения или персонала к пункту или между пунктами, где осуществляется деятельность в связи с разведкой или разработкой морского дна и морских недр и их природных ресурсов в Договаривающемся государстве, или за работу по найму, осуществляемую на буксирах и других судах, являющихся вспомогательными по отношению к такой деятельности, подлежит налогообложению только в том Договаривающемся государстве, резидентом которого является предприятие, осуществляющее такую деятельность.

6. Доходы, получаемые резидентом Договаривающегося государства от отчуждения:

a) прав на разведку или разработку; или

b) имущества, находящегося в другом Договаривающемся государстве и используемого в связи с разведкой или разработкой морского дна и морских недр и их природных ресурсов, расположенных в этом другом государстве; или

c) акций, стоимость или большую часть стоимости которых прямо или косвенно связана с такими правами или таким имуществом или одновременно с такими правами и имуществом,

могут облагаться налогом в этом другом государстве.

В настоящем пункте «права на разведку или разработку» означают права на активы, полученные в результате разведки или разработки морского дна и морских недр и их природных ресурсов в другом Договаривающемся государстве, включая права на проценты или выгоды в связи с такими активами».

Дата применения этих положений будет согласована в упомянутом обмене нотами.

2. В отношении пункта 1 статьи 8 понимается, что если Договаривающееся государство, которое имеет исключительные права на налогообложение прибыли, не может обложить налогом всю прибыль предприятия, то часть прибыли, которая в связи с этим не подвергнута налогообложению, может облагаться налогом в том государстве, резидентом которого является получатель прибыли.

3. В отношении статьей 23 и 30 понимается, что Конвенция не содержит никаких положений, гарантирующих привилегии в связи с налоговыми льготами, которые могут предоставляться в России. Однако Договаривающиеся государства соглашаются, что если такие льготы вводятся в России, то Договаривающиеся государства начнут переговоры с целью заключения дополнительного протокола для включения таких положений, независимо от предельных сроков, установленных в статье 30.

Совершено в Осло 26 марта 1996 года, в двух экземплярах, каждый на русском, норвежском и английском языках, причем все три текста имеют одинаковую силу. В случае расхождения между текстами будет применяться текст на английским языке.

The Government of the Russian Federation and the Government of the Kingdom of Norway desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income and on capital, and with a view to promote economic cooperation between the two countries, have agreed as follows:

Article 1

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2

1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its regional or local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property.

3. The existing taxes to which the Convention shall apply are in particular:

• in the Russian Federation:

(i) the tax on profits (income) of enterprises and organisations;

(ii) the income tax on individuals;

(iii) the tax on property of enterprises;

(iv) the tax on property of individuals

(hereinafter referred to as «Russian tax»);

• in the Kingdom of Norway:

(i) the national tax on income (inntektsskatt til staten);

(ii) the county municipal tax on income (inntektsskatt til fylkeskommunen);

(iii) the municipal tax on income (inntektsskatt til kommunen);

(iv) the national contributions to the Tax Equalisation Fund (fellesskatt til Skattefordelingsfondet);

(v) the national tax on capital (formuesskatt til staten);

(vi) the municipal tax on capital (formuesskatt til kommunen);

(vii) the national tax relating to income and capital from the exploration for and the exploitation of submarine petroleum resources and activities and work relating thereto, including pipeline transport of petroleum produced (skatt til staten vedrørende inntekt og formue i forbindelse med undersøkelse etter og utnyttelse av undersjøiske petroleumsforekomster og dertil knyttet virksomhet og arbeid, herunder rørledningstransport av utvunnet petroleum); and

(viii) the national dues on remuneration to non-resident artistes (avgift til staten av honorarer som tilfaller kunstnere bosatt i utlandet)

(hereinafter referred to as «Norwegian tax»).

4. The Convention shall apply also to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the Convention in addition to, or in place of, the existing taxes.

Article 3

1. For the purposes of this Convention, unless the context otherwise requires:

a) — the term «the Russian Federation (Russia)» when used in a geographical sense, means its territory, including its internal and territorial sea, airspace above them, as well as exclusive economic zone and continental shelf where this State exercises sovereign rights and jurisdiction in conformity with federal and international law;

• the term «Norway» means the Kingdom of Norway, including any area outside the territorial waters of the Kingdom of Norway where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the term does not comprise Svalbard, Jan Mayen and the Norwegian dependencies («biland»);

b) the term «nationals» means:

(i) all individuals possessing the nationality of a Contracting State;

(ii) all legal persons, partnerships and associations deriving their status as such from the laws in force in a Contracting State;

c) the term «tax» means any tax covered by Article 2 of this Convention;

d) the term «person» includes an individual, a company and any other body of persons;

e) the term «company» means any body corporate or any entity which is treated as a body corporate for tax purposes;

f) the terms «a Contracting State» and «the other Contracting State» mean Russia or Norway as the context requires;

g) the terms «enterprise of a Contracting State» and «enterprise of the other Contracting State» mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

h) the term «international traffic» means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

i) the term «competent authority» means:

• in Russia, the Ministry of Finance or its authorised representative;
• in Norway, the Minister of Finance and Customs or his authorised representative.

2. As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.

Article 4

1. For the purposes of this Convention, the term «resident of a Contracting State» means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of registration, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:

a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);

b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;

c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;

d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement, but if the competent authorities are unable to reach such an agreement, the company shall be treated as a resident of neither Contracting State for the purposes of deriving benefits under this Convention.

4. Where by reason of the provisions of paragraph 1, a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall settle the question by mutual agreement and determine the mode of application of the Convention to such person.

Article 5

1. For the purposes of this Convention, the term «permanent establishment» means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

2. The term «permanent establishment» includes especially:

a) a place of management;

b) a branch;

c) an office;

d) a factory;

e) a workshop;

f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources, and

g) a building site, a construction, assembly or installation project or a supervisory activity connected therewith constitute a permanent establishment only if such site, project or activity last for a period of more than twelve months.

3. Notwithstanding the preceding provisions of this Article, the term «permanent establishment» shall be deemed not to include:

a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;

e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;

f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

4. Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 5 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.

5. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.

6. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

Article 6

1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2. The term «immovable property» shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

Article 7

1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.

4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

6. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.

Article 8

1. Profits from the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State shall be taxable only in that Contracting State.

2. Profits of an enterprise of a Contracting State from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise shall be taxable only in that Contracting State, except insofar as those containers or trailers and related equipment are used for transport solely between places within the other Contracting State.

3. The provisions of paragraphs 1 and 2 shall also apply to profits derived from the participation in a pool, a joint business or in an international operating agency.

4. Whenever companies from different countries have agreed to carry on an air transportation business together in the form of a consortium or other form of joint business, the provisions of paragraphs 1 and 2 shall apply only to such part of the profits of the consortium or joint business as relates to the participation held in that consortium or joint business by a company that is a resident of a Contracting State.

Article 9

1. Where

a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or

b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

2. Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are by the first-mentioned State claimed to be profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State may make appropriate adjustment to the amount of the tax charged therein on those profits, where that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.

Article 10

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 percent of the gross amount of the dividends.

3. The term «dividends» as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State, of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.

Article 11

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.

3. Notwithstanding the provisions of paragraph 2, interest shall be exempt from tax in the Contracting State in which it arises if:

a) the interest is beneficially owned by a Contracting State, a regional or local authority thereof or by an instrumentality of that State which is not subject to tax therein;

b) the interest is beneficially owned by:

• the Central Bank of Russia, Foreign Trade Bank of Russia;
• the Central Bank of Norway, the Norwegian Guarantee Institute for Export Credits, A/S Eksportfinans;

or any other institution similar to the above-mentioned institutions, as may be agreed from time to time between the competent authorities of the Contracting States;

c) the interest is paid by a purchaser to a seller in connection with a commercial credit resulting from deferred payments for goods, merchandise, equipment or services.

4. The term «interest» as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures as well as any other income which is treated as income from loans by the tax laws of the State in which income arises.

5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a regional or local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.

Article 12

1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.

2. The term «royalties» as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and recordings for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.

3. The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

4. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a regional or local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

5. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of the Convention.

Article 13

1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.

3. Gains from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to such operation shall be taxable only in the Contracting State in which the profits of the enterprise are taxable according to Article 8 of this Convention.

4. Gains derived by an enterprise of a Contracting State from the alienation of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise shall be taxable only in that Contracting State, except insofar as those containers or trailers and related equipment are used for transport solely between places within the other Contracting State.

5. Gains derived by an individual of a Contracting State from the alienation of shares or the other corporate rights in an entity which is a resident of the other Contracting State, and gains from the alienation of any other security which are subjected in that other State to the same taxation treatment as gains from the alienation of such shares or other rights may be taxed in that other Contracting State, but only if:

a) the alienator has been a resident of that other Contracting State at any time during the five years immediately preceding the alienation of the shares, rights or security; and

b) the alienator was the beneficial owner of the abovementioned shares or rights while a resident of that other State.

6. Gains from the alienation of any property other than those referred to in the preceding paragraphs shall be taxable only in the Contracting State of which the alienator is a resident.

Article 14

1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other Contracting State if:

a) the individual is present in the other State for a period or periods exceeding in the aggregate 183 days in any period of twelve months; or

b) the individual has a fixed base regularly available to him in that other State for the purpose of performing his activities;

but only so much thereof as is attributable to services performed in that other State.

2. The term «professional services» includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15

1. Subject to the provisions of Articles 16, 17, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

a) the recipient is present in that other State for a period or periods not exceeding in the aggregate 183 days in any period of twelve months; and

b) the remuneration is paid by, or on behalf of, an employer who is a resident of the State of which the recipient is a resident, and whose activity does not consist of the hiring out of labour; and

c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in that other State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the profits of the enterprise are taxable according to Article 8 of this Convention.

4. Where a resident of a Contracting State derives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by a consortium or other form of joint business, not being in itself an enterprise of one of the Contracting States, in which a company of that State participates, such remuneration shall be taxable only in that State.

Article 16

Directors' fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.

Article 17

1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.

2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.

3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or sportsmen if the visit to that State is substantially supported by the other Contracting State or a regional or local authority thereof or by funds basically financed by those authorities. In such a case the income shall be taxable only in the State of which the entertainer or sportsman is a resident.

Article 18

1. Pensions (including Government pensions and payments under a social security system) and annuities paid to a resident of a Contracting State shall be taxable only in that State.

The term «annuity» means a stated sum payable periodically at stated times during the life of the person insured, or during a specified or ascertainable period of time, under an obligation to make the payments in return for a corresponding full consideration in money or money's worth.

2. Alimony and other maintenance payments paid to a resident of a Contracting State shall be taxable only in that State. However, any alimony or other maintenance payment paid by a resident of one of the Contracting States to a resident of the other Contracting State, shall, to the extent it is not allowable as a deductible item for the payer, be taxable only in the first-mentioned State.

Article 19

1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a regional or local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State.

b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of rendering the services.

2. The provisions of Articles 15 and 16 shall apply to remuneration other than pensions in respect of services rendered in connection with a business carried on by a Contracting State or a regional or local authority thereof.

Article 20

Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in the first-mentioned State provided that such payments arise from sources outside that State.

Article 21

1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.

2. The provisions of paragraph 1 shall not apply to income, other that income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

Article 22

1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State.

2. Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.

3. Capital represented by ships or aircraft operated in international traffic, and by movable property pertaining to the operation of such means of transport, shall be taxable only in the Contracting State in which the profits of the enterprise are taxable according to Article 8 of this Convention.

4. Capital of an enterprise of a Contracting State represented by containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise shall be taxable only in that Contracting State, except insofar as those containers or trailers and related equipment are used for transport solely between places within the other Contracting State.

5. All other elements of capital of a resident of a Contracting State shall be taxable only in that State.

Article 23

• In Russia double taxation shall be avoided as follows:

Where a resident of Russia derives income or owns capital, which, in accordance with the provisions of this Convention, may be taxed in Norway, the amount of tax on that income or capital payable in Norway, may be credited against the tax levied in Russia. The amount of credit, however, shall not exceed the amount of the tax of Russia on that income or capital computed in accordance with its taxation laws and regulations.

• In Norway double taxation shall be avoided as follows:

Subject to the provisions of the laws of Norway regarding the allowance as a credit against Norwegian tax of tax payable in a territory outside Norway (which shall not affect the general principle hereof) -

Where a resident of Norway derives income or owns elements of capital which, in accordance with the provisions of this Convention, may be taxed in Russia, Norway shall allow:

a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Russia;

b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Russia on the elements of capital.

Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the same elements of capital which may be taxed in Russia.

Where in accordance with any provision of the Convention income derived or capital owned by a resident of Norway is exempt from tax in Norway, Norway may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.

Article 24

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

2. Stateless persons who are residents of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome that the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.

3. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

4. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11 or paragraph 4 of Article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.

5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

Article 25

1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the receipt of the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

3. The competent authorities of the Contracting State shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.

4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.

Article 26

1. The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention and of the domestic laws of the Contracting States concerning taxes established by the Contracting States insofar as the taxation thereunder is not contrary to the Convention. The exchange of information shall apply to taxes of every kind and description and is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes imposed on behalf of that State. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

Article 27

1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance.

2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State, such taxes shall be collected by that other State in accordance with the laws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes.

3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to establish that the taxes owed by the taxpayer have been finally determined.

4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its revenues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State.

5. A request under paragraphs 3 or 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed.

6. The Contracting State in which tax is recovered in accordance with the provisions of this Article shall forthwith remit to the Contracting State on behalf of which the tax was collected the amount so recovered minus, where appropriate, the amount of extraordinary costs referred to in subparagraph 7 b).

7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States:

a) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State;

b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State.

As soon as a Contracting State anticipates that extraordinary cost may be incurred, it shall so advise the other Contracting State and indicate the estimated amount of such costs.

8. In this Article, the term «taxes» means the taxes to which the Convention applies and includes any interest and penalties relating thereto.

Article 28

Nothing in this Convention shall affect the fiscal privileges of employees of diplomatic missions and consular posts under the general rules of international law or under the provisions of special agreements.

Article 29

1. Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention.

2. The Convention shall enter into force on the date of receipt of the later of these notifications and shall thereupon have effect:

• In Russia:

in respect of tax withheld at source, for amounts paid or credited on or after the first day of January in the calendar year next following that in which the Convention enters into force and subsequent years; and

in respect of other taxes on income and on capital, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force and subsequent years.

• In Norway:

in respect of taxes on income or on capital relating to the calendar year (including accounting periods beginning in any such year) next following that in which the Convention enters into force and subsequent years.

3. The Convention between the Union of Soviet Socialist Republics and the Kingdom of Norway for the avoidance of double taxation with respect to taxes on income and on capital signed at Moscow on 15 February 1980, which has effect for the Russian Federation and the Kingdom of Norway according to the Protocol between Russia and Norway on the agreements governing bilateral Russian and Norwegian relations, done at Moscow 22 April 1993, shall cease to have effect for the Russian Federation and the Kingdom of Norway from the date on which this Convention becomes effective in accordance with paragraph 2 of this Article.

Individuals covered by sub-paragraphs b) and d) of paragraph 1 in Article 8 of the Convention of 15 February 1980, who at the time when this Convention comes into effect is present in the Contracting State of which he is not a resident, shall continue to be covered by the Convention of 15 February 1980 as regards the tax exemption in Article 8.

Article 30

This Convention shall remain in force indefinitely, but either of the Contracting States may, on or before the 30th of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through the diplomatic channels, written notice of termination. In such event, the Convention shall cease to have effect in respect of taxes on income or on capital relating to the calendar year (including accounting periods beginning in such year) next following that in which the notice is given.

Done in Duplicate at Oslo this 26 day of March 1996, each in Russian, Norwegian and English languages, all three texts being authentic. In case of divergence between the texts, the English text shall be the operative one.

Have agreed at the signing of the Convention between the two States for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and on capital upon the following provisions which shall form an integral part of the Convention:

1. a) A person which is a resident of a Contracting State shall not be entitled in the other Contracting State to the benefits of the Convention dealt with in Article 6 through 21 for income derived and capital owned in connection with activities carried on in any area outside the territorial sea of a Contracting State, which in accordance with international law has been or may hereafter be designated under the laws of that Contracting State as an area within which the rights of that Contracting State with respect to the seabed and subsoil and their natural resources may be exercised.

b) The Contracting States may, by exchange of notes through diplomatic channels agree to delete and terminate subparagraph a) of this paragraph and replace it with the following provisions concerning offshore activities:

1. The provisions of this Article shall apply notwithstanding any other provision of this Convention.

2. A person who is a resident of a Contracting State and carries on activities offshore in the other Contracting State in connection with the exploration or exploitation of the seabed and subsoil and their natural resources situated in that other State shall, subject to paragraphs 3 and 4 of this Article, be deemed in relation to those activities to be carrying on business in that other State through a permanent establishment or fixed base situated therein.

3. The provisions of paragraph 2 shall not apply where the activities are carried on for a period not exceeding 30 days in the aggregate in any twelve month period. However, for the purposes of this paragraph:

a) activities carried on by an enterprise associated with another enterprise shall be regarded as carried on by the enterprise with which it is associated if the activities in question are substantially the same as those carried on by the last-mentioned enterprise;

b) two enterprises shall be deemed to be associated if one is controlled directly or indirectly by the other, or both are controlled directly or indirectly by a third person or persons.

4. Profits derived by a resident of a Contracting State from the transportation of supplies or personnel to a location, or between locations, where activities in connection with the exploration or exploitation of the seabed and subsoil and their natural resources are being carried on in a Contracting State, or from the operation of tugboats and other vessels auxiliary to such activities, shall be taxable only in the Contracting State of which the enterprise is a resident.

5. a) subject to sub-paragraph b) of this paragraph, salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the first-mentioned State if the employment is carried on offshore for an employer who is not a resident of the other State and for a period or periods not exceeding in the aggregate 30 days in any twelve month period;

b) Salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft engaged in the transportation of supplies or personnel to a location, or between locations, where activities connected with the exploration or exploitation of the seabed and subsoil and their natural resources are being carried on in a Contracting State, or in respect of an employment exercised aboard tugboats or other vessels operated auxiliary to such activities, shall be taxable only in the Contracting State of which the enterprise is a resident.

6. Gains derived by a resident of a Contracting State from the alienation of:

a) exploration or exploitation rights; or

b) property situated in the other Contracting State and used in connection with the exploration or exploitation of the seabed and subsoil and their natural resources situated in that other State; or

c) shares deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together may be taxed in that other State.

In this paragraph «exploration or exploitation rights» means rights to assets to be produced by the exploration or exploitation of the seabed and subsoil and their natural resources in the other Contracting State, including rights to interests in or to the benefit of such assets.»

The date of effect of these provisions shall be agreed in the said exchange of notes.

2. In respect of paragraph 1 of Article 8 it is understood that if the Contracting State which has the exclusive taxing rights of the profits can not tax the total profits of the enterprise, the part of the profits thus not subject to tax may be taxed in the State of which a recipient is a resident.

3. In respect of Articles 23 and 30 it is understood that the Convention contains no provisions that secures the benefit of any tax incentives which may be granted in Russia. However, the Contracting States agree that if such incentives are introduced in Russia, the Contracting States will open negotiations with a view to conclude an additional protocol to include such provisions, regardless of the time limit laid down in Article 30.

Done in duplicate at Oslo this 26 day of March 1996, each in Russian, Norwegian and English languages, all three texts being authentic. In case of divergence between the texts, the English text shall be the operative one.

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