BulgariaA tax and international agreements have been concluded with Australia, Canada, the European Economic Area, India, the United Kingdom, the United States and others. Ireland has signed comprehensive double taxation (SAA) conventions with 74 countries; 73 are in force. The conventions concern direct taxes which are in the case of Ireland: special rules for frontier workers are contained in the following double taxation conventions: only one Norwegian descendant is entitled to tax credits and/or tax exemptions for income from foreign sources. The current tax treaty needs to be reviewed to determine which rules apply. In recent years, the exemption method has been preferred in Norwegian tax treaties, but this is changing, and the new treaties are now based on the imputation method in order to avoid double taxation. Below you will find a summary of the ongoing work on the negotiation of new DTAS and the updating of existing agreements: (c) The protocols to these agreements allow Norway to replace the exemption method with the credit method as a general method of avoiding double taxation by exchanging diplomatic notes. In 1998, diplomatic notes were sent to Australia, Greece, Hungary, India, Luxembourg, the Netherlands, New Zealand, Poland, Romania, the Slovak Republic and Tanzania. Austria Access to various bilateral agreements, including tax treaties HungaryList of Hungarian tax treaties in English Language Rights database – including all contractsDetection of documents in Hungary EstoniaSite of the Estonian Tax Association with a list of Estonian tax treaties As regards the method of imputation, the provisions described above on unilateral relief will complement the rules for imputing conv tax entions. A WHT cannot be deducted from an amount greater than the amount fixed in accordance with the provisions of a tax treaty. A list of countries with which Norway has a DTT can be found in the Withholding tax section of the company summary. Residents can use income tax paid to a foreign country as a credit on imputed tax (subject to tax restrictions and conditions).
A non-resident natural would not be entitled to a foreign tax credit. 5 jurisdictions of the EOI are listed in the Taxation Administration Regulations 2017 r 34 * Suspended pursuant to Article 30.3 of the Dobbel Tax Convention between Norway and Argentina. . . .