Internal Revenue Bulletin:  2013-14 

April 1, 2013 


Table of Contents

Announcement 2013-16 Announcement 2013-16

The competent authorities of the United States and Norway signed an agreement regarding the United States - Norway income tax treaty. The agreement clarifies, for purposes of paragraph 3 of Article 4A (Offshore Activities), when a resident of one state that operates tugboats and similar vessels in the other state in connection with offshore activities will be exempt from tax in that other state.

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