Basic Search

 
Display / Hide Categories
1 result
Didn't find what you're looking for?
Search all Government of Canada websites

  1. Canada — Norway Tax Convention Act, 2002 - S.C. 2002, c. 24, s. 6 (SCHEDULE : Convention Between the Government of Canada and the Government of the Kingdom of Norway for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital)

    [...]

    [...]

    • [...]

    • 4 The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film or videotape for use in connection with television.

    [...]

    • [...]

    • 7 Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings attributable to permanent establishments in that State of a company which is a resident of the other Contracting State or on the earnings attributable to the alienation of immovable property situated in that State of a company which is a resident of the other Contracting State carrying on a trade in immovable property, tax in addition to the tax which would be chargeable on the earnings of a company which is a resident of the first-mentioned State, provided that the rate of any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years.

    [...]

    • [...]

    • 2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

      [...]

      c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

    [...]

    • [...]

    • 4 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of the convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of Article 26 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.

    [...]



Date modified: