Internal Revenue Bulletin:  2013-3 

January 14, 2013 

TAX CONVENTIONS


Table of Contents

Announcement 2013-5 Announcement 2013-5

This document provides a copy of the Competent Authority Agreement entered into by the competent authorities of the United States of America and the Kingdom of Norway clarifying the meaning of “remuneration described in Article 17 (Governmental Functions)” and “payments described in Article 19 (Social Security Payments)” as those phrases are used in the last sentence of paragraph 6 of Article 24 (Source of Income) of the Convention Between the United States of America and the Kingdom of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Property, signed on December 3, 1971, and as amended by the Protocol signed on September 19, 1980.


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