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Tax Treaties: United States And Norway

Quick Summary.  Norway is a constitutional monarchy with a parliamentary, democratic form of government consisting of three branches: a legislature, the Storting; an executive, the Council of State; and a judiciary.

In 2016, the Government of Norway (GON) initiated tax reforms, gradually reducing the individual income and corporate tax rates.

Norwegian companies are subject to tax on worldwide income.  Non-residence companies are subject to tax on certain Norwegian-source income or when engaged in business managed in, or conducted in, Norway.

Resident individuals are subject to tax on their worldwide income.  Non-resident taxpayers are taxed on specified categories of Norwegian-source income.  Norway introduced a PAYE system in 2019 that applies to certain non-resident workers.  The PAYE system applies a 25% flat tax rate.

Norway bases individual tax resident status on a days-of-presence test, which is satisfied where an individual is present more than 183 days during a 12-month period or, alternatively, 270 day during a 36-month period.

Norway is a member of the North Atlantic Treaty Organization (NATO).  While not a member of the European Union, Norway is a member of the European Economic Area (EEA).

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