Convention Norway - Estonia

Convention between The Kingdom of Norway and The Republic of Estonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.

• Convention of 1993

Pursuant to paragraph 7 of Article 12 of the Convention between Norway and Estonia the withholding tax rate on royalties has been modified with effect as of 1 January 2016. the new paragraph 1 and 2 of Article 12 of the Convention shall read as follows:

1. “Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
2. 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 of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.”