From the overview of DTAs and TIEAs as available on the website of the Norwegian Government we understand that the Agreement between the Kingdom of Norway and the United Arab Emirates for the exchange of information relating to tax matters, which was signed on November 3, 2015, (Hereafter: the TIEA) entered into force on February 15, 2017.
Based on Article 9, Paragraph 2 of the TIEA (“Entry into Force”) the fact that the TIEA entered into force on February 15, 2017 means that the TIEA shall have effect:
a) for criminal tax matters from the February 15, 2017;
b) for all other matters covered in Article 1 of the TIEA, for taxable periods beginning on or after January 1, 2018, or where there is no taxable period, for all charges to tax arising on or after January 1, 2018.
The TIEA arranges for the Exchange of Information Upon Request.
Click here to be forwarded to the English and Norwegian texts of the TIEA as available on the website of the Norwegian Government.
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