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PROTOCOL At thc momcnt of signing ftc Agrecment b€tween Ccorgia and for lhe Avoidance ofDoublc Taxation and lhc prevenrion ofFiscil Evasi on Income, the undersigned have agreed that thc following provision sha the Agrcement. - With reference m this Agrccmenr in thc casc ofGeorgia, the rerm ..polilical subdivisions,, or "local authorilies" means ,'adminisr-ative-tcrritorial u-nirs" or ..fo..i ." I f !or..n in f "rtf,oriti"S,. In wihess whercofthe undersigned, duly authoriscd thereto, havc signed this protocol. 1l'lit; ,S t/o,ezle' Done in.duplicatc at..... lhis-:.,. da) o1.... 201./, in lhe Ceorgian, Norwegian and .langlages, all rhrec texts bcing eqlally authcntic. English tcxt shall prevail. ,L6 ['or Georgia English In thc case of divergence of irterpretation thc For lhe Kitrgdom ofNorway :0

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AGREEMENT BETWEEN GEORGIA AND THE KINCDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Georgia and lhe Kingdom of Norway dgsiring to co[clude ar Agrcement for the Avoidance of Double Taxation and the prcvention ofFiscal Evasion with Respect to Taxes on Income, llave agr€€d as follows: Anicl. I PERSONS COVERED This Agreement shsll apply to persons who arc residents ofone or both ofthe Cont.acting States. Article 2 TAXES COVERED L This Agreement shall apply to taxes on income impos€d on bchalf of a Contracting Srare or of its political subdivisions o. local authoritics, irrcspcctive of thc manner in which they are levicd. 2. There shall be rcgarded as taxes on income oll taxes imposed on total income, or on elements of income including taxcs on gains from thc alicnation of movable or immovable prop€rty, taxcs on thc toEl amounts ofwages or salarics paid by cnterprises, as well as taxes on capitalappreciarion. l. The cxisling taxcs to which lhis Agrecmcnt shall apply arc in panicular: a) in the casc ofccorgia: i. profir ta)q and ii. income tax; (hercinaflcr refencd to as "Ccorgian tax'); b) in the casc ofNon,ay: i. thc national tax on incomc (lnntcktsskan til staten); ii. the county municipal tax orl incomc (inntcktsskaft til rylkeskommun€n); iii. thc municipal t x on incornc (innlektrskatt til kommunen), and iv. thc national tax on rcmulcration to non-Esidcnt artistcs (skatt til staten p6 honorar til utenlandske anisrc.); (hereinaftcr rcfenrd to ar'Norwcgian rax"). 4. This Agrcement shall apply also to any identical or substantially similar taxcs that are imposed after lhc dare of signaturc of his Agrccment in addition to, or in place of, the exisring vu€s. The competent authorities of thc Contracting Slatcs shall notiry each oftcr of ant significant changcs that havc bcen madc h thcir respectivc taxalion laws. Article 3 GENERAL DEFINITIONS For the purposes ofthis Agremarq unlcss the cont€xt otherwise .equires: a) the rcrm "Georgia'' means thc Errilory defined by Geortian legislation, including ldnd tenitory,.its subsoil.and the air space above it, intemal walers, teiritorial sea, rhe sea bed, its subsoil and the air spacc above them: b) c) i!: rnte lhe Kingdom of Norway, and includes the land rerritory, sea; thc term docs not comprise Svalbard, Jan Mayen and irand,'); $c terms "a Conkacting State,'and .the orhq Confacting Statc,, mean Gcorgia or Nonryay, as the contcxt requircs; d) the term "enterprisc'applies io thc canying on ofany busincsr; e) the term "pclson" includes an individual, a company and any other body ofpersons; f) the tern "coDpany', means any body corporatc or any entity which is treatcd as a body corporate for tax purposes; g) lhe terms "cntcrprisc ofa Contracting Statc. and "enterp.isc of lhe other Contmcting Sta_ !c" mean rcspcctivcly an entcrprise carried on by a rcsident ofa Contracting S;te and an cnterprise carried on by a resident ofthe other Contracling State: h) thc term "intcmational Eamc,' means any transpon by a ship or aircraft cxcept when the ship or aircrafl is opcraled solely belween places in a Conrraciing Srate; thc tem "competcnt authority" means: in Georgia, rhc Ministry ofFinance or its aulhoris€d representative; .i. ii. in Norway, rhc Minis(cr ofFinance or thc Minisrets auihorised iefrescntativc; i) the tem "national,' in rclation to a ConlBcting State means: any individurl possessing the citi2enship oi that Contrac(ing State: .i. any ii. legal p€rson, partncrship or association de.iving its s-tatus as such from the laws in forcc in that Contmciing State; k) the term "business" incrudes $e pedormance of professionar services and of other aclivities of an independent character. 2. As regads thc application of ftis Atr not defincd ther.in shall, unless the context that timc under thc law ofthat Statc fo.lhe pu any meaning undcr the applicable tax laws o term undcr other laws ofthat Stare. -ITfi';,i, L For fie purposes ofthis Agrcement, the term 'rcsident ofa Contracting State,, means any person who, under the laws of that state, is liable to tax rhercin by rcaso-n of his domicile, residence, placc of management or any other critcrion of a simirar nature, and arso includes that State and any political subdivisions or localauthority rhereof. aYh.: by reason rhc provisions of paragraph I an individual is a resideDt of borh 1. .of Lon[acung )tatesr lhen his stalus shall bc datermined as follows: a) hc shall be decmcd ro bc a Esident only of rhe Conrracting Sratc in which hc has a permrnent home avairabre ro hirn; if hc has a permanent horn'e avairabre to him in both Sralcs, hc shall bc dermcd to bc a rcsidcnt onl, of lhe Stare whh which iis personal and economic rclations aE closcr (crnrc ofvital intcrests); b) fvital interests cannot be determined, or ifhe has in cithcr Statc, he shall be deemed ro bc a .esident itur I aMc; c) ifhe has an habituar abodc in both statesorin nciticr ofthem, he shalr b€ decmed lo be a resident only ofthc Sratc of whhh hc is a national; d) if hc is a national of both Stab or of neither of them, fte competrnt authoritics of the Contracting States shall senle t Equestion by mutual agreemcnt. 3. w}lcre by reason of thc provisiors of paragraph I a person orher than an individual is a residenr ofbolh conrracring states, thcn ir$ar bc decmed tob€ a r€sid€nt onry ofrhe state in which its place ofeffcctivc management is sitErted. Aniclc 5 PERMANENT ESTABLISHMENT l. For the purposcs of this AgrEccot, thc tcrm ,'pcrmanent establishmcnt,, means a fixed placc ofbusinGs thrcugh which thc builess ofan enlerpris€ is wholly or panly carried on. 2. The tcrm "permarenr cstablishm.i" includes especially: a) a place ofmalagcment; b) a branch; c) an officc; d) a factory; c) a workshop, ard 0 a minc, an oilor gas wcll, rquary or any othcr place ofextraction ofnatuial rcsoutccs. l. A building site oa constarriM oa installation project constitutes a permanent establishment only if it lasts more than tix (6) months. 4. Notwithstanding thc provisioE of paragraphs l, 2 and 3, wherc an enterprise Contracting Statc pcrfoms scrviccs in tb other Contracting State of a a) ftrough an individual who i! pres€nt in thal otier State for a period or Deriods exceeding in lhe aggregatg lB days in any twelve month period, anj more tha;50 per cent of the gross revenues anributable to active business activities of thc cnterprise during rhis period or periods cre derived from ,h. ,;;;;;.;i;il"d in rha! orher Stalc lhrough lhar individual, or b) for a period or periods rn 6nv twclvc month or cohncct€d projccts period, and th".;;;;; through one or rnore inJ other Statc g such services in lhat 5. Norwithstanding thc prccedine of rhis Afiicle, lhe term .,pcrmanenr establrshment,.shall be deem"d ,ot to in"lrd"l.ririons sc of storage, display or delivery of goods or merchandise belonging to the entcrprise solely tvery; merchandise belonging to lhe enterprise solely enterprise; preparatory or auxiliary characler. i med to iavc p€rmanenrlsrablishment in r Contracting Stale ss in that State through a broker, gcneral .o.ai,r,on rg"nt o, status. provided that such percons are ccring in the oirlinary 8. Thc fact that a company which is a resident ofa Contracting State controls or is controlled by a company which is a rcsidcnt of the othcr contracting state, or which canies on business in that othcr State (whether through a pcrrnanent eslablishmrnt or olherwise), shall not of itself constitutc cirher company a pcrrnancnt establishment ofthe other. ^.o*r.*o, l. ,fiii"J"uu^ B LE pRopERry Incomc derivcd by a resident of a Conl.racting State from immovable property (including income fiom agriculture or forcsry) situatcd in the other Contracting State mayte taxcd in that o(her Slalr. 2. Thc lcrm "immovablc propcrty' shall havc thc mcaning which it has under thc law o[ thc Contracting State in which thc property in qucsrion is siruated. The term shall in any case include prop€rty acccssory to immovable prop,crry, livest6k and equipment used in agriculturc and fo.cstry, righ6 to which thc provisions ofgcncral law rcspccling landcd propcrty [ply, usufruct or fixcd payments as considemtion for lhe working urces and other natural resources; ships and aircraft 3. Thc provisions ofparagraph I shall apply to income derived ftom the di.ect us€, lctting, or use in any other form ofimmovablc plopcrty. 4. Thc provisions of paragraphs I and 3 shall also apply to the income from immovable property of an enterprise. susn$ttfioens l. Thc profits ofan entcrpris€ of. Contracting Statc shall bc taxable only in that Slate unless the enGrprisc canics on busincss in thc other Contrdcting Statc $rough permanenr establishment situarcd therein. Ifthc rdte.prisc caries on business as aforesaid,lhe profis ofrhe a enterpris. may bc taxcd in thc othcr Statc but only so much of them as is attributablc to that permanent esllblishment. . Subject to lhc provisions of psgraph l, whcE an enterprise of a Contracting Stste carries on busincss in thc othq Contiacting State through a permanent establishment sitlrated therein, 2 thcrE shall h each Cohfacting Stat! bc attributed to that pcmanenr csrablishment thc profits which it mighr bc expected to makc if it werc a distinct and sepamte enterprise engaSed in thc samc or similar activitics undq thc s8c or similar conditions ard dealing wholly independently lvith $e enterprise ofwhich it is a pcrEanent cstablishmcnt. 3. In deternining the profits of a permanent establishment, there shall be allowed as deductions expens€s which arE incrred for the purposes of the permanent establishmenr, including cxccutivc and gcncral adDinistrativc cxpenses so incumd, rvherher in the State in which the p€rmanent establishment issiluated or elsewhere. 4. Where profits include irems of income which arc dealt wirh separaEly in other Articles of rhis Agre€nent, thcn thc provisions ofthose Aniclcs shall not be affecied ty ihe provisions ofttris Anicle. .r,r.,ro o,#'il!*t **.ro*, Jintcmalional lroqts of an cnterprisc of a Contracting State from the operation of ships or aircraft in Eamc shall be taxablc only in rhat-State. 2. The provisions ofparagnph I shall also apply lo profits derived from the parricipation in a pool, ajoint business or in an inremational opcraling agency. Anicte 9 ASSOCTATED ENTERPRISES I. Wherc a) aa enterprise ofa ContEcting State pcrticipares directly or ind;rcctly conlrol or capital ofan enterprise ofthe other Contracring State, oi -- management, ' in the b) rhe same persons participate directly or indirectly in the mana8emcn! an anterprise ofa Contracting Staie and an enlerprise conrrol or capital of of the oth-er Co*.*irg S,u,", and in eithcr casc conditions arc made or i commercial or financial relations which diffc independent enterprises, rhen any profits which one oflhe entcrpriscs, but, by rcason ofthosc co the prolits ofthat enterprise and taxed accordingly. 2. of an cnlcrprise of that State - and taxes , Contracting State has been charged ro tax ; p, ts which would have accrued to ihe enter- those which would have becn made bctween in make an appropriate adjustmcnt to lhe arhount determining such adjustsncnt, due rcgard shall and the competent authorities ofthc Contractin Article I0 DIVIDENDS l. Dividends paid by a company which is a resident ofa Contracting State to a residcnt ofthe other Contmcting Slate may be taxed in that other State. 2. However, such dividends may also be taxed in rhe Cont-acting Srale of which lhe company paying the dividends is a rcsident and according to the laws of that State, but if the benelicial ownc, of the dividends is a residcnt of the other Contracling State, the tax so charged shall not cxceed: a) b) 5 pcr ccnt of thc gross amount of thc d ividcnds if rhe bene ficiat owner is a company (orhcr thar a parulership) which holds directly at least l0 per cent of th€ capiral oflhe company Fying lhc dividends; I0 pcr cent oflhc gross amount ofthc dividends in all other cases. This paragraph shall not alIect the taxation oflhe company in respcct oflhe profits our ofwhich the dividcnds alr paid. 3. Wherc dividcnds arc derivcd r|td beneficially owned by the Govemment ofa Contracting State, such dividcnds shall b€ taxablc only in fiat Srate. For fie purposes of rhis padgraph, rhc term "Govcmment ofa Contracting Statr" shall includc: a) In thc casc ofceorgia: i. lhe Govenunent, or a h.al authority; ii. thc National Bank ofc.orgia; ard iii- any ofier govemment l agcncies, politicil suMivisions, or institutions ofGeorgia as may bc spccificd and agrccd to in an cxchangc of lcttc.s between thc competcnt authoritics of thc Contsrting Statcs. b) In the case ofNorway: i. lhc CentEl Bank of Nq*ay; ii. the Govcmmcnt P€nsia Fund; and iii. a statutory dy or aty inslitution wholly or mainly owned by lhe Covemment of Norway as may bc agr.d from time to rim. between lhe competent authorities of thc Contracting Sblcs; 4. The term "dividends" as used h this Anicle mcans incomc from shares, ,louissancc. sharcs or orhcr ,ights, nor bcing dcbt<laic, panicipating in profits, as well as income ftom othc. corporate rights that is subjccted to tlE same taJ(ation trcatment as incomc from sharcs by thc laws of the Statc of which the compary making th€ distribution is a residenr, and incorne from arrangemcnts carrying the right to Fticipatc in profits lo (he cxtent so chaEcterized under the Iaws oflhc Contracting Statc in whidth€ incomc arises. 5. The provisions of paragEph I and 2 shall not apply if the bencficial owner of the dividcnds, being a resident of a Cotacting State, carries on business in lhe other Contracting Statc ofwhich the company paying &dividcnds is a resident dEough a pcrmanent eslablishmeni situaled ther€in, and thc holding ir rcsprcct of which thc dividends are paid is effcctivcly connecled with such pcrmanent csdishmcnt. ln such casc thc provisions of Arliclc 7 of this Agreement shallapply. Article I I INTEREST l. Jntcrcst arising in a Contmctinp Slatc Contractiog State shall be taxable onlyin and beneficially owncd by a resident that other Statc. ofthe other if ir was rhe main purpose or one o[lhe main or.assignment of the debl-claim in rcspect this Aniclc by means of lhat creition of o. Anicle l2 ROYALTIES L Royalties arising in a Contracling State ard beneficially owned by a resident of the orher Conlracting Shtc shall be laxablc only in lhar othcr State. 2, Thc tcrm "royalties,'as uscd in tiis Art 3. Thc provisions of paragmphs I shall being a rcsident ofa Contracting Statq carics thc royalties arise, through a p€Imancr cslablish respect of which th€ Dyaltics arc paid is eslablishmcnt. In such case lhc provisiqls ofArti c bcneficial owner or 1 Yh"F b-y rcason ofa spccial rclationshi bctw.cn both. of them. and-somc.odq pcrson, t. havin! regard to the us€, right or information for which tlry are par ich would-havc been agreed upon by thc pay in thc absence of such rclationship, the provisions ofthis Article entioned amount. In such casc, the excess part of lhc payments sha ing to the laws of each Contracring State, due regard bcing had to thc other provisions of th is Agreement. 5. Thc provisions of this Aniclc shll not apply if it was rhe main purposc or one of the main purposcs of any person conc€med wlr thc crcatio-n or assignment which rhc royal(ics arc paid ro takc .dvantagc of rhis Anicle assrSnmenl_ of tie rights in respect of by _"r". ;; ii;; crcatron or c^pHl"Jirx, l. cains derivcd by a reridcnt da anntracting sratc from thc aricnation of irhmovabrc proprrty rcfcrcd to in Arricle 6 and sl,rcd in thc o-thcr contracint s[i"'."y lJ o*"a i" tr,o other State. 2. Gains from the alienaiion of rfrblc propqty fonning p6rt of thc business prcperty of a pennancnt eslablishment which an entslris. of a Cintracrini Starc has Conrracling Srarc, inctuding such gains fiom rhc aliriion whole enlcrprisc), may be taxed in rhat ];__ alrcn ships or."t p.-oi*t ftr Slate. " ;G';l "ial-iii..ni iuio",i" o, *un ,r,. enrcrpriss of a Conlracting Statc from rhc alienation of ships or op"rrt,on of rr"f, nal trdffic. or movablc prolerty penaining io rf," le only hltat State. t0 ,1. Clins from the alienation ofany property other than that referred to in paragraphs l, 2 and J shall,, be hxable only in the Conlmcring Slate ofwhich thc alienator is a rcsident. , nrcoME F#ffI;JlLoyMENr ions ofA(icles I5, lTand l8 ofthis A8rce derived by a rcsident of a Contraciing e only in that Statc unless the employment ployment is so cxercised, such remunemlion as is derived thcrc frorh . may bc taxed in that other Stare. 2. Notwithstanding the provisions of paragraph l, .emuneralion de.ivcd by a resident ofa contracting srate in rcspcct of an emproymenicxirciscd in 0r" o,rr.. ioir."-"r]'nisute stral be taxable only in lhc first-menrioncd Starc if: a) lhe rccipient is pres€ in l,hc ofier State for a p€riod or pcriods aSgr.gatc r83 days in any rwclvc monrh pcriod commencin! concemcd, and not exceeding in the o, cnaing in ihc tisiat yea, b) th. r€muneralion is paid by, or on bcharfof, an emproyer who is Statc, 6nd not a residcnt ofthe othcr c) thc rcmuneration is not bome by a permanent establishmeht which the othcr Statc. employer has in thc l. Pardgraph 2 of this Articlc shall not apply to remuneralioh derived by a resident of a Contracring. Slale-in rrspect ofan employrhcnt exercised in rt. ortre, Contractiifstate and paid ---- '" by. or on bchalfof, an employer who is not rcsidenl ofrhat orher SEte if, - a) the recipient renders senices in the couEe of (hat employment to a person other than the employ€r and that person, dircctly or indirectly, supervises, directs or conkols rhe manner in which thosc services are performed; and b) those scrviccs constitutc an intcgral part ofbusiness aclivities carried on by that person. 4, Notwilhslanding the preccding provisions ofthis Article, .emuneration derived in respect an employment exerciscd aboard a ship or aircrdfi op€Bted in intemational traffic ofa Contracting Statc, may bc taxed in that Slalc. of by an cnrerprise Article l5 DIRECTORS' FEES Directols' fccs and other similar payments derived by a rcsident of a Conracting State in his capacity as a membcr of dre board of direclors or of a similar organ company which is a resident ofthe othcr ConEacting Slarc may be raxed in that other Stalc. ll Aniclc l6 ARTISTES AND SPORTSMEN L Notwithstanding the provisions ofArticlcs 7 and 14 ofthis Agreement, income derived by a residcnt of a Contracting State as an cntcnainer, such os a theatre, motion picturs, radio or television a(iste, or a musician, or as a sFo.tsrhan, fmm his p€Eonal activities as such exercised in lhe othcr Contracting State, may bc taxcd in that othcr Statc. 2. Wherc incomc in resp€ct ofp€rsonal acrivities exercised by an entertainer or a sportsman in his capacity as such accrues not to the cntadainer or sponsman himself but to anothei person, that incomc may, notwithstanding the pmvisions ofArticlcs 7 and l4 ofthis Agreement, be taxed in the Contracting Stale in which thc activitics ofthe entcrtainer or sponsman are excrcised. 3. The provisions of paragraphs I ard 2 shall not apply rc income derivcd from activities performcd in a Contmcting Statc by entenaincrs or sponsmcn iflhe visit to that Stale is wholly or mainly supponcd by public funds ofone or borh ofthe Contracting Stares or polilical subdivisions or local aurhorities thcrcof. [n such a ca!€, thc income is taxable only in the Contrdcting State in which thc cntertainer oa the sportsman is a resideni. Anicle 17 PENSIONS AND SOCIAL SECURITY PAYMENTS Pcnsions ard othca similar paymcnts, includinB paymcnts under a social sccuaity system, arising in a Contracting Slate and paid to a resident oflhc orher Conlracting Statc, may b; laxed in the first-mentioned Statc, but thc lax so charged shall not exceed l5 per cent. Articlc 18 GOVERNMENT SERVICE l. a) Salarics, wagcs and o6ct similar r.muDerdtion, paid by a Contracting State or a political subdivision, or I lcil authority thcrcof to an individual in respect o[ serviccs rEndered to that Statc o.suMivision or aulhority shall bc taxablc only in that Slate; b) Hor*ever, such sala es, wagcs and other similar remuneralion shall bc Exable only in thc olhd Contrdcting Statc ifthc serviccs arc rcndcrcd in that State and the individual is a residert ofrhat Satc who: i. is a national ofthat St t!; or ii did not become a residcnl of lhat Slate solely for the purpose of rcndering the serviccs. t: 2 fhe provisions of Articles 14, 15 and 16 shall apply to salaries, wages and other similar remuneralion in respecl of services rendered in conneclioh with a business carried on by a Conlracting Stale or a political suMivisions or a local authority thcreof. Afiicle 19 STUDENTS I . "#*li:3", whcrcvcr ltems of incorhe of a rcsident of a ContEcting foregoing Anicles ofthis Agrecmcnt shall Dc Stalc, arising, not dealt with in the taxabte only in thar State. which thc income is paid is effcctivcly connec case thc provisions of Anicle Z of this igrccmen 3. The provisions of this Article shall not apply if it was thc rnain purpose or one ofthc main crearion o, o*rignr"ni 'oi-lfr" .i-gti.'in ."rp"", of wtich rhe. income is paid to .uke advanragc of,r,l, oi"'ii"r, purposes of any person concemed wirh rhc nir"i.'ty'r.u,', assrgnment. ELTNTNAnoN 6f .r.",,on o. '*Slrr ro*r,o, l. a) \Vhere a Esident ofceorgia derives income which, in accordance with the provisions of this Agrccment, may be taxed in No,,r'ay, Ceo.g;u ,iuff io* u, a"a'u"iio'; on the income ofthar rcsidenl an amount equal io rr," in.orn" "f " m, ,f," o* toi luia iiiii.*uy. Such deduction shall not, howevcr, excced thc sums of lhc tax which would have been accrued according to lhe rules ard rates on this income effective in Ceorgia. b) Where.in.accordance with any provision ofthe Agreement income derived by a resident oI ueorgra rs exempt lrom tax in Ceorgiq Georgia may nevenheless, in calculatrng the tl amount of tax on lhe rcmlining income of such resident, lake into account the exempted income, 2, Subject to the provisions of thc laws of Nonvay rcgarding thc allowancc as a crEdit againsl Norwegi.n tax of lax payable in a terdtory oubidc Norway (which shall not affect thc g;neral principle ofrhis Anicle) a) Whcrc a rcsidcnt of Nor*8y dcrivcs income which, in accordance with the prcvisions of $is Agrtcmcnt, msy bc uxcd in Gcorgiq Norway shall allow as a dcduction ftom rhe tax on thc income of that rcsident, an a.rnounl equal to the incomc tax paid in Georgia on that tncome. Such deducrion shall no! howcvcr, cxc€ed that pafi of rhr incomc ta)q as computed bcforc thc deduclion is given, which is attribuhblc to thc income which may bc taxcd in Gcorgia. b) WheE in accordance with any Fovision ofthc Agrcement income dcrived by a resident of Norway is excmpt from isx in Nor*ay, Nonvay may ncverthcless include such incornc in the tax base, but shall allow ei a deduction from Oc Norwcgian tax on income that pa( of the income tax which is afl buhble to thc income dcrived from Georgia. Adiclc 22 NON.DISCRIMINATION L Nationals of a Conua.ting Stotc shall not be subj€ctcd in the other ContEcting Shte to any taxation or any requir€m€nt conn€rtad thercwith, which is other or more burdensomc than thc ra,\ation and connccted rcquircmcnB !o which nationals of that olhcr Slate in the samc circumstances, in panicular with .csp.ct lo rcsidencg arc or may be subjected. This provision shall, notwidstanding lhc provisions of Articlc l, also apply to persons who are nol residents of onc or bofi of thc Contncring Slates. 2, Stareless p€rsons who are rcsid.flts ofa Contracling State shall not be subjccted in either Contracting Statc to any taxation or any requircment connrcted lhercwith, which is other or more burdensomc thar the Exation and conn€cted requiremcnb to which nalionals of thc State conccmed in the samc circumstrncag in particul& with respect lo rcsidence, are or may be subjccted. l. Thc taxation on a permarcnt cJablishhent which ar entcrprise ofa Contracting State has in the other Contrdcting Stote shall not be lcss favouEbly levied in that other State than the taxation levied on ente.priscs of that other Statc carrying on thc salne activiries. This provision shall not be construed as obliginS a Cootracling State to grant to rcsidcnts ofthc other Conrracring Stale any personal allo\rancls, r€lief and rcduclions for taxation purposes on account ofcivil slrtus or family responsibilities which it granls to its ov/n rcsidcnls. 4. Except wherc thc provisions of paragraph I of Anicle 9, paragraph 4 of Aniclc I I, or paragrdph 4 of Anicle 12, apply, inlcGt, royaltics and other disbursements paid by an enterprise ol a Contracting Statc to a resident of the othcr Cont6cling Srate shall, for the purpose of Il dererminihB the taxabre profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident ofrhe firsFmcntioned Stare. which is wholly o. panly owncd o, fthe other Contracting Statc, shall not simirar ent€rprises of thc firsFmentioncd srate 6. any requirement connecled therewith requircments ro which other "..t:"r"#ffffiJl The proyisions of this Anicle shall, notwithslanding lhe provisions of Articte 2, apply lo the taxes ofevery kind and description. Anicle 23 MUTUAL AGREEMENT PROCEDURE L Wherc a person considers that $e action will rcsult for him in taxation not in accordanc inespectivc of rhc remedies p,ovided by thc do competcnt authority of tic Contracting Stalc pamgraph I ofArticle 22, to that ofthe Conr bc presented within thrcc years from the firsr no ac€ordance with the provisions ofthis Agreement. objeclio rcsolve , with a agrcement .eachcd shall be implemenled hc Contracting Starcs. g States shall endeavour to resolve bv mutual to rhe inlerpretarion or application of rhe e elimination ofdouble taxalion in cases not of rhe communicate with each other selves or lheir representatives, commi ement i ng paragraphs. Article 24 EXCHANCE OF INFORMATION t5 the t&\a!ion thereunder is not contrdry to lhe Agrcement. Thc exchange resrricted by Anicle I and 2. 2. of information is nol I information rtccived undcr paragraph by a Contracting State shall bc irEated .Any as secrct in the same manner as information obtaincd'ndci thc domcstic iaws orthaiitate ana sha be discloscd only to persons or authorities (inclu wirh thc assessmcnt oa collcction oq, thc e determination ofapp€als in rclation to $e taxes above. Such peEons or authoritics shall usc lhc se, 3. In no case shall thc provisions of paragraph I and 2 be construed so as to impose on a Contracling Stale thc obligation: a) to carry out administrative messrres at variance with thc laws and administrative practicc ofthar o. ofthc othcr Contractiag State; b) to supply information which is mt obtainablc under rhe laws or in the normal course ofthc administration of that or ofthc other Contracting State; c) to supply information which nuld disclose any trade, business, industrial, commercial or profcssional sccrct or tEdc Feess, or information, thc disclosure of which would bc contrary to public policy (ordrcpublic). 4. Ifinfomation is rEqucstd by aContracting Stalc in accordancc with this Anicle, thc othcr conracting state shall usa its info'.dion gath€dng mcasures to obtain the requested information cveo though lhat other Statc rnay nd necd such information for its own tax purposes. Thc obligation cortained in the preccding s.ntence is subjccr ro thc limitations of paragraph I, but in no case shall such limitations bc cordrued to permit a Contmcting Stalc to decline fo supply informalion solely bccause it has no doleslic intercst in such informa-tion. 5... In no -se shall thc provisions ofparagraph 3 b€ conshled to permit a Contracting Slate to declinc to supply informalion solely h.causc lhe information is held by a bank, other financial institurion, rominec or person acting i an agency or a fiduciary capaciry or bec;use it rElates to owncrship intcrests in a pcason. ASSTSTANCE rNHlfE2:rroN oF rAxEs l- The Contracting States shall lEd assistanc€ to cach other in thc collcction of revenue claims. This assistancc is not rcsEicd by Anicles I and 2. Thc compctcnt authorities of the Contracting Stalcs may by mutual ag.!.!rent scnlc rhc modc ofapplication ofrhis nnictc. 2. ,oI:: politi sd in this Anicle means an amount owcd in respcct of iposcd on behalf of the Contracring Srates, or of rhcir fEr insofar as the taxation rhereunder ii not contrarv to this I6 Agreement or any other instrument to which lhe Contracting States are panies, as well as intcre( administmtive penalties and costs ofcoltection or cons€rvan_cy relarca ,o *"iiur*unt. Statc is enforccablc under thc laws of that State revenuc claim of that o$er Statc l}lat met lhe conditions requ€st under this paragmph. allowing that othe. Statc to make a ar rhe rime-whcn such measures are appried,,1ff:ilf"":ln"',:'T"l:Tr1'J:5',i1ffi,:lll mentioned State or is owed by a pcrson who has a right to prevcnt iis ".ld;i;;:-* purposes of paragraph 3 or 4 shall not, in fial S claim under thc laws oflhc other Conl.acting State. 6 Proceedings wirh respect to the exislenc., varidity or the amount ofa revenue craim ofa Contracring starc sha, nor bc brousht hefore ,i" of the other Conracting Stare. """;. ;,';;i;;;;;"#;: 7. Where, at any rim s" l Contracting State unde. parag.aph the relevant revenuc claim or 4 and before the other lo rhe first-mcnriohed iimitted r) in fte !.se of a rcqucst undcr pardgraph J, a revenue craim of thc first-menlioned slare o*eo ufa *i",'ri ii"i ,,rn", - feir"" cannot, under lhc laws ofthat State, prevent its ' collection, or that is enforccabte undcr rhe laws of rhar state ana ts b) in the case ofa.requcst under paragraph 4, a revenue craim of the first-mentioned stare in resperr ofwhich that Statc may, under irs laws, rakc to ensure its collection ,easures ofcoi.i."iiy "iin, ,a* offie first-mentioned Srate $all promprly notiry rhe competent authority i",i-.""ii'J*a so,. ,f,uff either suspenJ or withdmw th^e comp€tent aurhority ofrhe othcr Starc of rhar facr and, ar thc oprion rf rhc orher srate, if," its request. I ll c.rse shall the provisions of rhis Arlicle be construed Contracting"9_ Srure the obligalion: so as to impose on a a) to carry out administrative measures at vaiance with the laws and adhinistrative practice oftha! or ofthe other Contracting Stale; b) to carry out measurcs which would be cont ary to public policy (ordre public); c) to providc assistancc if thc other Contracling State has not pursued all rcasonable mcasflrcs of collection or conscrvancy, as the case may b€, available under is laws or administratiYc practicc; d) to provide assistanc€ in thosc cases wheE the administrative burden for that State is clearly disproponioMtc to thc bcnefit to be derived by thc othcr Contracting State. Anicte 26 MEMBERS OF DIPLOLIT{TIC MISSIONS AND CONSULAR POSTS l. Nothing in this Agreement shall affect the llscal privileges of memben of diplomatic missions or consular posls und.r the gmeral rules of intemational law or under thc provisions of spccial agreemcnts. 2. Insofar as, duc to fiscal privileges granted to mcmbcrs of diplomatic missions and consuliu posls under thc gencral rulcs of iDtcmational law or under thi provisions of special intemational agreemenls, incom€ is not slrbjett ro tax in the ,cceiv;ng State; lhe right to tax shall bc rcserved to (he sending Statc. r'.Iiicle 27 ENTRY INTO FORCE lt Eaclr ofthe Conrracting Sratcs $all notiry in witten form thc other rhrough diplomaric channels of the completion of lhc p.o..dures .cquircd by its law for lhe enrry int; force of this Agreemcnt. 2. This A$cement shall enter inb force on th€ datc of receipt of thc later notification indicating the cornpletion of thc legrl proccdures ncccssary for tlie entry into force of rhis Agreemenl This Agrcemcnt shall havc dfcct: a) in respect of taxcs withheld at source, to incomc derivcd on or after I Januarv of the calendar year next following thcycar in which thc Agrcement enters into force: b) in respecl oforhcr taxcs on inc@ chargcablc fo, any bxable year beginning on or affer I January of thc calendar ycar n.n following lhe year in which rhe Alreerne-nt enters into force. ,.*lliii,,i"* a) in respecl of taxes withheld at sourcc, on income derived on or afier January of the -""" I ," calendar year next following rhc year in which rf," r*i* i. gi*", b) in respect ofothcr taxes on income chargeable for any taxablc year January of rhc caterda. yea. nexr folowing In witncss whc.eofthe undersigned, duly aurhorised rhc yea,i; *-ht.h beginning on or aft€r I ,i";il""'i:';;i", thcrctq have sign€d this Agcement. 7L,l,J; .-,1 /ono-btn Done in duplicate at..... thistU: day (f.....20t1, in rhc C^eorgian, Nor*egian and English languages, all three texts being equally aulhenlic. In lhe ccse ot drvergence of interpreration lhe English text shall provail. For Ccorgia /,-/-A For the Kingdom of Norway