Protocol Norway - Poland

Protocol between the Kingdom of Norway and the Republic of Poland amending the Convention between the Kingdom of Norway and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Warsaw on the 9th day of September 2009.

 

 

The Kingdom of Norway and the Republic of Poland, hereinafter referred to as “the Contracting States”, desiring to conclude a Protocol amending the Convention between the Kingdom of Norway and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Warsaw on the 9th day of September 2009 (hereinafter referred to as “the Convention”),

 

Have agreed as follows:

 

Article I

Paragraph 3 of Article 14 shall read:

  • “3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship operated in international traffic by an enterprise of a Contracting State may be taxed in that State.”

 

Article II

Letter d) of Paragraph 1 of Article 22 shall be added as follows:

  • “d) Notwithstanding the provisions of subparagraph a) double taxation shall be eliminated by allowing a tax credit as laid down in subparagraph b) of this paragraph, where a resident of Poland derives income, which in accordance with provisions of this Convention may be taxed in Norway, but where in accordance with the domestic law of Norway, the income is exempt from tax.”

 

Article III

  • 1. The Contracting States shall notify each other, through diplomatic channels, of the completion of the internal legal procedures required for the entry into force of this Protocol.

  • 2. The Protocol shall enter into force on the date of receipt of the latter of the notifications referred to in paragraph 1, and shall have effect in both Contracting States:

    • a) in respect of taxes withheld at source, to income derived on or after the first day of the second month next following the date on which the Protocol enters into force; and

    • b) in respect of other taxes on income, to income derived in any taxable year beginning on or after 1st January in the calendar year next following the year in which the Protocol enters into force.

 

In witness whereof, the undersigned, duly authorized thereto, have signed this Protocol.

 

Done in duplicate at Oslo, this day of 5 July 2012, in the Norwegian, Polish and English languages, all texts being equally authentic. In case of any divergences, the English text shall prevail.

 

For the Kingdom of Norway

For the Republic of Poland

Roger Schjerva

Stefan Czmur

Secretary of state

Ambassador

 

Related news

Latest news

USCG confirms OPtimarin in Line for Ballast Water Approval

The United States Coast Guard (USCG) has confirmed that Norwegian ballast water treatment specialist Optimarin has become the first supplier to submit an application for type approval.

New order for Servogear

Servogear announces that they have received a new order from Brødrene Aa. 

Norwater AS reports boost in sales

The Norwater team reports of great interest and busy days in 2016. In a press release, they state that as of the first 8 months of the year, 2016 sales are already beyond target for the year as a whole.

Gaia-facts reaching ground control

The European Space Agency (ESA) has released the first data from the Gaia mission, which has the tremendous task of building the most precise 3D map of the Milky Way.

Polish delegation for Norwegian circular waste management

Against the background of the EU's ambitious waste management targets, Norwegian and Polish stakeholders met on Wednesday 14 September in Drammen.

Milestone at Mongstad Water Treatment Plant

SAR AS reports that an extensive upgrade to the water treatment plant at Mongstad reached a new milestone July. 

Servogear signs new contract with Özata Shipyard

Servogear has announced the signing of a new contract with Özata Shipyard in Turkey. The contract includes the delivery of Servogear Ecoflow PropulsorTMfor two 39 meter passenger catamarans (YN 41 & YN 42).

Statoil and Petrobras strengthen strategic partnership

Statoil reports that they have strengthened their cooperation in Brazil by signing a Memorandum of Understanding (MoU) with Petrobras.

TechInvent and Island Offshore/Centrica announced winners of ONS Innovation Award

TechInvent and Island Offshore/Centrica were announced winners of the ONS 2016 Innovation Awards, at the Innovation Awards Ceremony Tuesday 30 August.