Internal Revenue Bulletin:  2013-11 

March 11, 2013 


Table of Contents

Announcement 2013-14 Announcement 2013-14

The following is a copy of the Competent Authority Agreement (“the Agreement”) released to the public on January 31, 2013, by the Competent Authorities of the United States and Norway regarding the eligibility of entities that are treated as fiscally transparent under the laws of either Contracting State to benefit under 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 (the “Treaty”).

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