Norwegian Cabinet Approves Amending Protocol to Tax Treaty with Qatar

On 24 January 2025, the Norwegian Cabinet approved the pending protocol to the 2009 income tax treaty with Qatar. 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 provision of Article 21 shall apply notwithstanding any other provision of the treaty, subject to Article 23 (Limitation on …