Amending Protocol to Tax Treaty Between Norway and Qatar in Force

According to an update from the Norwegian government, the amending protocol to the 2009 income tax treaty with Qatar entered into force on 4 September 2025. The protocol, signed 4 September 2024, is the first to amend the treaty and includes the following changes:

• The title and preamble are replaced in line with OECD BEPS standards;
• Paragraph 1 of Article 21 (Offshore Activities) is replaced to provide that the provisions of Article 21 shall apply notwithstanding any other provision of the …