Exchange of Information and other Agreements Regarding Muteral Administrative Assistance

The list below contains an overview of Agreements on Exchange of Information in Tax Matters Norway has entered into. In addition to the agreements listed below, all of the Double Tax Treaties Norway has entered into with other countries contain special provisions for the exchange of information in tax matters. For more information see General tax conventions between Norway and other states.

Norway is also a signatory to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Multilateral Convention) which was developed by the OECD and the Council of Europe. Norway has signed two multilateral competent authority agreements for the automatic exchange of information under the Multilateral Convention. For more information, please visit the OECDs website.

Norway has entered an Agreement with the European Union on administrative cooperation combating fraud and recovery of claims in the field of value added tax. The agreement was signed on 6 February 2018 and entered into force on 1 September 2018.

 Code of symbols:

Status 0:	Treaties terminated
Status 1:	Treaties in force
Status 2:	Treaties which are signed, but not yet ratified/in force
Status 3:	Ongoing negotiations for a treaty/renegotiations (full or partial) of an existing treaty