dtc agreement between norway and estonia

822019 DTC agreement between Norway and Estonia

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Eesti Vabariigi ja Norra Kuningriigi vaheline tulu- ja kapitalimaksuga topelt Leht 1 26

Vaumlljaandja RiigikoguAkti liik vaumllislepingTeksti liik algtekstJotildeustumise kp 31121993Avaldamismaumlrge RT II 1993 32 108

Eesti Vabariigi ja Norra Kuningriigi vaheline tulu- ja kapitalimaksuga topeltmaksustamise vaumlltimise

ning maksudest hoidumise totildekestamise leping

Vastu votildeetud 14051993

(otilde) 18022009

Lepingu ratifitseerisimise seadus

Vaumllisministeeriumi teadaanne vaumllislepingu jotildeustumise kohta

Mitteametlik totildelge

Eesti Vabariigi valitsus ja Norra Kuningriigi valitsus

soovides sotildelmida lepingut tulu- ja kapitalimaksuga topeltmaksustamise vaumlltimiseks ning maksudest hoidumisetotildekestamiseks

on kokku leppinud jaumlrgnevas

1 artikkel Isikuline ulatus

Kaumlesolev leping kehtib isikute suhtes kes on uumlhe votildei motildelema lepinguosalise riigi residendid

2 artikkel Lepingualused maksud

(1) Olemasolevad maksud mille suhtes kaumlesolev leping kehtib on eritia) Norras

(i) riiklik tulumaks (inntektsskatt til staten)(ii) maakonnavalitsuse tulumaks (inntektsskatt til fylkeskommunen)(iii) kohaliku omavalitsuse tulumaks (inntektsskatt til kommunen)(iv) riiklikud eraldised Maksude Uumlhtlustamise Fondi ( fellesskatt til Skattefordelingsfondet )(v) riiklik kapitalimaks ( formuesskatt til staten)(vi) kohaliku omavalitsuse kapitalimaks ( formuesskatt til kommunen)(vii) riiklik maks tulult ja kapitalilt mis on seotud veealuste naftaressursside uurimise ja kasutuselevotildetuga

ning nendega kaasnevate toumloumldega sealhulgas toodetava nafta torutranspordiga ( skatt til staten vedroslashrendeinntekt og formue i forbindelse med undersoslashkelse etter og utnyttelse av undersjoslashiske petroleumsforekomster og dertil knyttet virksomhet og arbeid herunder roslashrledningstransport av utvunnet petroleum) ja

(viii) riiklikud lotildeivud mitteresidentidest kunstnike poolt saadavatelt tasudelt (avgift til staten av honorarer somtilfaller kunstnere bosatt i utlandet )(edaspidi laquoNorra maksraquo)

b) Eestis(i) uumlksikisiku tulumaks(ii) ettevotildette tulumaks ja(iii) tegevusloa maks

(edaspidi laquoEesti maksraquo)

(2) Kui paumlrast lepingu allakirjutamise kuupaumleva kehtestatakse lepinguosalises riigis uus tulu- votildei kapitalimakssiis kehtib leping ka sellise maksu suhtes Lepinguosaliste riikide kompetentsed ametivotildeimud otsustavadvastastikuse kokkuleppe teel kas selline maks mis on kehtestatud kummaski lepinguosalises riigis vastabmaksule mille suhtes leping vastavalt eelmisele lausele peaks kehtima

(3) Leping kehtib niisamuti ka kotildeigile maksudele mis on samased votildei olemuslikult sarnased nendemaksudega mida on loetletud votildei millele on viidatud 1 ja 2 lotildeikes ning mis on kehtestatud paumlrast lepingu



Leht 2 26 Eesti Vabariigi ja Norra Kuningriigi vaheline tulu- ja kapitalimaksuga topelt

allakirjutamist lisaks olemasolevatele maksudele votildei nende asemel mille suhtes leping nende lotildeigete totildettukehtib Lepingualuste riikide kompetentsed ametivotildeimud teatavad teineteisele kotildeigist olulistest muudatustestmis on tehtud nende vastavates maksuseadustes

3 artikkel Potildehimotildeisted

(1) Kaumlesoleva lepingu motildettes kui lepingu kontekst ei naumle ette teisitia) motildeiste laquoNorraraquo taumlhistab Norra Kuningriiki sealhulgas alasid vaumlljaspool Norra Kuningriigi territoriaalmerdkus Norra Kuningriik votildeib kooskotildelas Norra seadusandluse ja rahvusvahelise otildeigusega omada otildeigusi merepotildehja ja maapotildeue ja seal olevate loodusvarade suhtes motildeiste ei hotildelma Svalbardi Jan Mayeni ja Norra haldusalasid(laquobiland raquo)

b) motildeiste laquoEestiraquo taumlhistab Eesti Vabariiki ja kasutatuna geograafilises motildettes taumlhistab Eesti territooriumi jamuid Eesti territoriaalvetega kuumllgnevaid alasid kus Eesti votildeib Eesti seaduste alusel ja kooskotildelas rahvusvaheliseotildeigusega kasutada otildeigusi merepotildehja maapotildeue ning neis leiduvate loodusvarade suhtesc) motildeiste laquoisikraquo hotildelmab uumlksikisikut kompaniid ja muid isikute uumlhendusid) motildeiste laquokompaniiraquo taumlhistab kotildeiki juriidilisi isikuid votildei uumlksusi keda maksustamise eesmaumlrgil kaumlsitletakse juriidiliste isikutenae) motildeisted laquolepinguosalise riigi ettevotildeteraquo ja laquoteise lepinguosalise riigi ettevotildeteraquo taumlhistavad vastavaltlepinguosalise riigi residendi poolt juhitavat ettevotildetet ja teise lepinguosalise riigi residendi poolt juhitavatettevotildetetf) motildeiste laquokodanikraquo taumlhistab

(i) lepinguosalise riigi kodakondsust omavat uumlksikisikut(ii) juriidilist isikut osauumlhingut votildei assotsiatsiooni kelle staatus on maumlaumlratletud lepinguosalises riigis

kehtivate seadustegag) motildeiste laquorahvusvaheline transportraquo taumlhistab lepinguosalise riigi ettevotildette mere- votildei otildehutransporti vaumlljaarvatud juhul kui mere- votildei otildehutransport toimub ainult teise lepinguosalise riigi piiridesh) motildeiste laquokompetentne ametivotildeimraquo taumlhistab

(i) Norras rahandusministrit votildei tema volitatud esindajaid(ii) Eestis rahandusministrit votildei tema volitatud esindajaid

(2) Kui lepinguosaline riik kasutab lepingu rakendamisel teisi siin defineerimata motildeisteid siis on neil kuikontekst ei eelda teisiti taumlhendus mis neil on selle riigi seaduse alusel vastavate maksude kohta mille suhtesleping kehtib

4 artikkel Resident

(1) Kaumlesolevas lepingus taumlhistab motildeiste laquolepinguosalise riigi residentraquo kotildeiki isikuid kellel on selle riigi seadustealusel maksukohustus elukoha asukoha juhtimiskeskuse liikmeksolekukoha votildei motildene muu sarnase kriteeriumialusel Motildeiste hotildelmab ka lepinguosalist riiki tema riiklikke alluumlksusi kohalikke omavalitsusi ja statuudigamaumlaumlratletud uumlksusi Motildeiste ei hotildelma isikut kellel on selles riigis maksukohustus ainult seal asuvate tuluallikatevotildei kapitali alusel

(2) Kui 1 lotildeike saumltete kohaselt on uumlksikisik motildelema lepinguosalise riigi resident siis maumlaumlratakse tema staatus jaumlrgnevalta) teda loetakse residendiks riigis kus tal on alaline elukoht kui tal on alaline elukoht motildelemas riigis siisloetakse teda residendiks riigis kellega tal on otsesemad isiklikud ja majanduslikud sidemed (eluliste huvidekeskus) b) kui riiki kus on tema eluliste huvide keskus ei ole votildeimalik kindlaks maumlaumlrata votildei kui tal puudub alalineelukoht kummaski riigis siis loetakse teda residendiks riigis kus ta pidevalt viibibc) kui ta viibib pidevalt motildelemas riigis votildei ei viibi pidevalt kummaski neist siis loetakse teda residendiks riigismille kodanik ta ond) kui ta on motildelema riigi kodanik votildei ei ole kummagi riigi kodanik siis lahendatakse see kuumlsimuslepinguosaliste riikide kompetentsete ametivotildeimude vastastikusel kokkuleppel

(3) Kui 1 lotildeike saumltete kohaselt on isik kes ei ole uumlksikisik motildelema lepinguosalise riigi resident siis puumluumlavad

lepinguosaliste riikide kompetentsed ametivotildeimud lahendada seda kuumlsimust vastastikuse kokkuleppe teel jaotsustada lepingu rakendamise uumlle sellise isiku suhtes Vastava kokkuleppe puudumisel ei loeta isikut lepingumotildettes kummaski lepinguosalises riigis teise lepinguosalise riigi residendiks

5 artikkel Puumlsiv tegevuskoht

(1) Kaumlesolevas lepingus taumlhistab motildeiste laquopuumlsiv tegevuskohtraquo kindlat aumlritegevuse kohta mille kaudu tervikunavotildei osaliselt toimub ettevotildette aumlritegevus

(2) Motildeiste laquopuumlsiv tegevuskohtraquo hotildelmab eriti(a) juhtimiskeskust(b) haruettevotildetet(c) kontorit(d) vabrikut(e) toumloumlkoda ja

(f) kaevandust nafta- votildei gaasipuurauku karjaumlaumlri votildei motildenda teist loodusvarade kasutuselevotildetu kohta




(3) Ehitusplats ehitus montaaž votildei seadistamine votildei sellega seotud jaumlrelvalve votildei konsultatsioonialane tegevuskujutab endast puumlsivat tegevuskohta ainult juhul kui see kestab kauem kui kuus kuud

(4) Olenemata selle artikli eelnevatest saumltetest ei loeta motildeistet laquopuumlsiv tegevuskohtraquo hotildelmavata) rajatiste kasutamist mis on vajalik ettevotildettele kuuluvate kaupade ladustamise vaumlljapaneku votildeikohaletoimetamise eesmaumlrgil b) kaubalao pidamist mis on vajalik ettevotildettele kuuluvate kaupade ladustamise vaumlljapaneku votildeikohaletoimetamise eesmaumlrgilc) kaubalao pidamist mis on vajalik ettevotildettele kuuluvate ja ainult teisele ettevotildettele tootmiseks vajalikekaupade hoidmiseksd) aumlritegevuse kindla asukoha pidamist ainult ettevotildettele vajalike kaupade ostmise votildei informatsiooni kogumiseeesmaumlrgile) aumlritegevuse kindla asukoha pidamist ainult ettevotildette toimimiseks vajaliku votildei motildene teise ettevalmistava votildeiabistava iseloomuga tegevuse eesmaumlrgilf) aumlritegevuse kindla asukoha pidamist ainult seoses uumlkskotildeik millise punktides a kuni e loetletud tegevustekombinatsiooniga eeldades et kogu kindla asukoha aumlritegevus mis sellest kombinatsioonist tuleneb onettevalmistava votildei abistava iseloomuga

(5) Olenemata 1 ja 2 lotildeike saumltetest kui isik kes ei ole sotildeltumatu esindaja staatuses vastavalt 6 lotildeikele tegutsebettevotildette nimel ning kes on volitatud sotildelmima ja tegelikult sotildelmib teises lepinguosalises riigis ettevotildette nimellepinguid loetakse sel ettevotildettel olevat puumlsiv tegevuskoht selles riigis kotildeigi sellise isiku poolt ettevotildette jaoks

sooritatud tegevuste suhtes juhul kui sellise isiku tegevus ei ole piiratud 4 lotildeikes loetletud tegevustega misoleksid toimunud aumlritegevuse kindla asukoha kaudu ja mis ei muudaks seda aumlritegevuse kindlat asukohtavastavalt selle lotildeike saumltetele puumlsivaks tegevuskohaks

(6) Ettevotildettel ei loeta olevat lepinguosalises riigis puumlsivat tegevuskohta selles riigis ainult maakleri taumlievoliliseesindaja votildei motildene teise sotildeltumatu esindaja kaudu toimuva aumlritegevuse suhtes eeldusel et sellised isikudtegutsevad aumlritegevuseks ettenaumlhtud korras Ent kui sellise esindaja tegevus toimub taumlielikult votildei peaaegutaumlielikult sellise ettevotildette nimel siis ei loeta teda selle lotildeike motildettes sotildeltumatuks esindajaks

(7) Asjaolu et kompanii kes on lepinguosalise riigi resident kontrollib kompaniid votildei on kontrollitavkompanii poolt kes on teise lepinguosalise riigi resident votildei kelle aumlritegevus toimub selles teises riigis (kas puumlsiva tegevuskoha kaudu votildei motildenel muul viisil) ei muuda kumbagi kompaniid teineteise suhtes puumlsivakstegevuskohaks

6 artikkel Kinnisvaratulu

(1) Lepinguosalise riigi residendi poolt teises lepinguosalises riigis olevast kinnisvarast saadud tulu (sealhulgastulu potildellumajandusest ja metsandusest) votildeidakse maksustada selles teises riigis

(2) Motildeistel laquokinnisvararaquo on taumlhendus mis tal on selle lepinguosalise riigi seaduse alusel kus mainitud varategelikult asub Motildeiste hotildelmab igal juhul kinnisvara paumlraldisi potildellumajanduses ja metsanduses kasutatavaidseadmeid ning eluskarja maaomandit kaumlsitleva uumlldise seadusega saumltestatud otildeigusi ehitisi optsioone ja sarnaseidkinnisvaraga seotud otildeigusi kinnisvara kasutamisotildeigusi ja otildeigusi muutuvatele votildei puumlsivatele vaumlljamaksetele toumloumlvotildei otildeiguse eest toumloumlle maavarade leiukohtade allikate ja teiste loodusvaradega Laevu kaatreid ja otildehusotildeidukeidei kaumlsitleta kinnisvarana

(3) 1 lotildeike saumltted kehtivad kinnisvara otsesest kasutamisest rendile andmisest votildei motildenel muul viisil kinnisvarakasutamisest saadud tulule aga ka kinnisvara votildeotilderandamisest saadud tulule

(4) Kui aktsiate votildei muude juriidiliste otildeiguste omamine kompaniis annab selliste aktsiate votildei juriidiliste otildeiguste

omanikule otildeiguse kompaniile kuuluvale kinnisvarale siis votildeidakse kinnisvara otsesest kasutamisest rendileandmisest votildei motildenel muul viisil kinnisvara kasutamisest saadud tulu maksustada selles lepinguosalises riigiskus kinnisvara asub

(5) 1 ja 3 lotildeike saumltted kehtivad ka ettevotildette kinnisvarast ning eraviisilises teenistuses kasutatavast kinnisvarastsaadud tulule

7 artikkel Aumlrikasumid

(1) Lepinguosalise riigi ettevotildette kasum maksustatakse ainult selles riigis kui ettevotildette aumlritegevus ei toimu teiseslepinguosalises riigis asuva puumlsiva tegevuskoha kaudu Kui ettevotildette aumlritegevus toimub eespool mainitud viisilsiis votildeidakse ettevotildette kasumit maksustada teises riigis kuid ainult seda osa kasumist mis kuuluba) sellele puumlsivale tegevuskohale votildei b) kauba muumluumlgile selles teises riigis mis on samane votildei sarnane puumlsiva tegevuskoha kaudu toimuva muumluumlgigavotildei

c) muule selles teises riigis toimunud aumlritegevusele mis on samane votildei sarnane puumlsiva tegevuskoha kaudutoimuvaga




Punktide b ja c saumltted ei kehti kui ettevotildete naumlitab et selliseid muumluumlke votildei tegevusi ei oleks saanud potildehjendatulttoimuda puumlsiva tegevuskoha kaudu

(2) Olenevalt 3 lotildeike saumltetest kui lepinguosalise riigi ettevotildette aumlritegevus toimub teises lepinguosalises riigisasuva puumlsiva tegevuskoha kaudu siis loetakse kummaski lepinguosalises riigis sellele puumlsivale tegevuskohalekuuluvaks kasum mille tegevuskoht oleks votildeinud saada iseseisva ettevotildettena kes osaleb samade votildei sarnastetingimuste alusel samadel votildei sarnastel tegevusaladel ja on taumliesti iseseisev oma suhetes ettevotildettega kelle puumlsivtegevuskoht ta on

(3) Puumlsiva tegevuskoha kasumite maumlaumlramisel lubatakse kuludena maha arvata kulusid mis on tekkinud puumlsivategevuskoha totildettu sealhulgas juhtimise ja administreerimisega tekkinud kulud seda kas riigis kus puumlsiv

tegevuskoht asub votildei mujal

(4) Niivotilderd kui puumlsivale tegevuskohale kuuluvat kasumit maumlaumlratakse lepinguosalise riigi poolt jaumlrgitavatava kohaselt ettevotildette uumlldkasumi jaotamise alusel tema erinevate osade vahel ei takista 2 lotildeike uumlkski saumltemaumlaumlramast maksustatavat kasumit selles lepinguosalises riigis kasutatava jaotusmeetodi jaumlrgi seejuures peabkasutatav jaotusmeetod olema selline et tulemus oleks kooskotildelas kaumlesoleva artikli potildehimotildetetega

(5) Kasumit ei loeta puumlsivale tegevuskohale kuuluvaks potildehjusel et see puumlsiv tegevuskoht ainuuumlksi ostabettevotildette jaoks kaupu

(6) Eelnevate lotildeigete motildettes maumlaumlratakse puumlsivale tegevuskohale kuuluv kasum igal aastal sama meetodi aluselvaumllja arvatud juhul kui on olemas sobiv ja kuumlllaldane potildehjus vastupidiseks

(7) Kui kasumid hotildelmavad tululiike mida kaumlsitletakse eraldi kaumlesoleva lepingu teistes artiklites siisrakendatakse nende artiklite saumltteid sotildeltumata kaumlesoleva artikli saumltetest

8 artikkel Mere- ja otildehutransport

(1) Lepinguosalise riigi ettevotildette rahvusvahelisest mere- votildei otildehutranspordist saadud kasumit maksustatakseainult selles riigis

(2) 1 lotildeike saumltted kehtivad ka kasumitele mis on saadud osalusest puulis uumlhisettevotildettes votildei rahvusvahelisestranspordiorganisatsioonis

(3) Kui erinevate maade kompaniid on otsustanud korraldada otildehutranspordi alast aumlritegevust uumlhise konsortsiumivormis siis kehtivad 1 ja 2 lotildeike saumltted ainult sellele osale konsortsiumi kasumitest mis vastab lepinguosaliseriigi residendiks oleva kompanii osalusele antud konsortsiumis

9 artikkel Assotsieerunud ettevotildetted

(1) Kuia) lepinguosalise riigi ettevotildete osaleb otseselt votildei kaudselt teise lepinguosalise riigi ettevotildette juhtimises

kontrollimises votildei kapitalis votildei kuib) samad isikud osalevad otseselt votildei kaudselt lepinguosalise riigi ja teise lepinguosalise riigi ettevotildette

juhtimises kontrollimises votildei kapitalis ja kui kummalgi juhul maumlaumlratakse votildei lepitakse kahe ettevotildette vahelistes kaubanduslikes votildei finantssuheteskokku tingimused mis erinevad iseseisvate ettevotildetete vahelistest suhetest siis votildeidakse lugeda mis tahes kasummis oleks ilma nende tingimusteta lisandunud uumlhele nendest ettevotildetetest kuid mis nende tingimuste totildettu eilisandunud selle ettevotildette kasumi hulka ja vastavalt ka maksustada

(2) Kui lepinguosaline riik loeb selle riigi ettevotildette kasumi hulka ja maksustab vastavalt kasumit milleosas teise lepinguosalise riigi ettevotildete on selles teises riigis maksustatud ja kui selline kasum on esimesenamainitud riigi arvates kasum mis oleks lisandunud esimesena mainitud riigi ettevotildettele kui nende kaheettevotildette vahelised tingimused oleksid olnud sarnased kahe iseseisva ettevotildette vaheliste tingimustega siis

reguleerib teine riik vastavalt selle kasumi maksustamise ulatust kui ta peab seda reguleerimist otildeigustatuksSellise reguleerimise ulatuse maumlaumlramisel arvestatakse kaumlesoleva lepingu teisi saumltteid ja lepinguosaliste riikidekompetentsed ametivotildeimud konsulteerivad vajaduse korral teineteisega

10 artikkel Dividendid

(1) Dividende mida kompanii kes on lepinguosalise riigi resident maksab teise lepinguosalise riigi residendilevotildeidakse maksustada selles teises riigis

(2) Seejuures votildeidakse neid dividende maksustada ka selles lepinguosalises riigis ja vastavalt selle riigiseadustele kus dividende maksev kompanii on resident aga kui dividendide saaja on dividendide kasusaavomanik siis sel teel kinnipeetud maks ei tohi uumlletadaa) 5 protsenti dividendide kogusummast kui kasusaav omanik on kompanii (vaumllja arvatud osauumlhing) kelleleotseselt kuulub vaumlhemalt 25 protsenti dividende maksva kompanii kapitalist b) 15 protsenti dividendide kogusummast kotildeigil teistel juhtudel




Lepinguosaliste riikide kompetentsed ametivotildeimud votildeivad vastastikuse kokkuleppe teel kindlaks maumlaumlrataselliste piirangute rakendamise korra

Kaumlesoleva lotildeike saumltted ei motildejuta kompanii selle kasumi maksustamist millest dividende makstakse

(3) Kaumlesolevas artiklis kasutatuna taumlhistab motildeiste laquodividendidraquo tulu aktsiatest votildei muudest otildeigustest mis ei olevotildelanotildeuded kasumis osalemisest tulu teistest korporatiivsetest otildeigustest mida selle riigi seaduste jaumlrgi kusdividende jagav kompanii on resident kaumlsitletakse maksustamisel tuluna aktsiatest

(4) 1 ja 2 lotildeike saumltted ei kehti kui dividendide kasusaava omaniku kes on lepinguosalise riigi residentaumlritegevus toimub teises lepinguosalises riigis kus dividende maksev kompanii on resident seal asuva puumlsivategevuskoha kaudu votildei ta tegutseb selles teises riigis eraviisiliselt seal asuva kindla asukoha kaudu ja osakmille eest dividende makstakse on tegelikult seotud sellise puumlsiva tegevuskoha votildei kindla asukohaga Sel juhulkehtivad vastavalt kas 7 votildei 14 artikli saumltted

(5) Kui kompanii kes on lepinguosalise riigi resident saab kasumit votildei tulu teisest lepinguosalisest riigist siisei saa see teine riik kehtestada mingit maksu kompanii poolt makstavatele dividendidele vaumllja arvatud juhulkui dividende makstakse selle teise riigi residendile votildei kui osak mille eest dividende makstakse on tegelikultseotud selles teises riigis asuva puumlsiva tegevuskoha votildei kindla asukohaga ega saa maksustada kompaniidividendideks jagamata kasumit isegi kui makstavad dividendid votildei jagamata kasum koosneks taumlielikult votildeiosaliselt selles teises riigis tekkinud tulust votildei kasumist

11 artikkel Intressid

(1) Intressid mis tekivad lepinguosalises riigis ja mida makstakse teise lepinguosalise riigi residendile votildeidaksemaksustada selles teises riigis

(2) Seejuures votildeidakse neid intresse maksustada ka selles lepinguosalises riigis ja vastavalt selle riigi seadustelekus intressid tekivad aga kui intresside saaja on intresside kasusaav omanik siis sel teel kinnipeetud maks eiuumlleta 10 protsenti intresside kogusummast

Lepinguosaliste riikide kompetentsed ametivotildeimud votildeivad vastastikuse kokkuleppe teel kindlaks maumlaumlrata selle piirangu rakendamise korra

(3) Olenemata 1 ja 2 lotildeike saumltetesta) maksustatakse Eestis tekkivad intressid ainult Norras kui intresse makstakse

(i) Norra riigile riiklikule alluumlksusele kohalikule omavalitsusele votildei statuudiga maumlaumlratletud uumlksusele(ii) Norra Keskpangale(iii) Norra Eksportkrediidi Garantii Instituudile(iv) AS Eksportfinantsile votildei(v) institutsioonile mis on sarnane alapunktides iiindashv mainituga ja mille suhtes lepinguosaliste riikide

kompetentsed ametivotildeimud votildeivad aeg-ajalt kokku leppida

b) maksustatakse Norras tekkivad intressid ainult Eestis kui intresse makstakse(i) Eesti riigile riiklikule alluumlksusele kohalikule omavalitsusele votildei statuudiga maumlaumlratletud uumlksusele(ii) Eesti Pangale(iii) organisatsioonile mis on loodud Eesti riigis paumlrast kaumlesoleva lepingu allakirjutamise kuupaumleva ja

mis on olemuslikult sarnane motildene Norras loodud ja punkti a alapunktides iiindashiv mainitud organisatsiooniga(lepinguosaliste riikide kompetentsed ametivotildeimud otsustavad vastastikuse kokkuleppe teel kas sellisedorganisatsioonid on olemuslikult sarnased) votildei

(iv) institutsioonile mis on sarnane punkti a alapunktis v mainituga ja mille suhtes lepinguosaliste riikide

kompetentsed ametivotildeimud votildeivad aeg-ajalt kokku leppidac) maksustatakse lepinguosalises riigis tekkivad laenuintressid mida makstakse teise lepinguosalise riigiresidendile ainult selles teises riigis kui laenu garanteerib motildeni punktides a votildei b mainitud votildei viidatud uumlksus

d) maksustatakse lepinguosalises riigis tekkivaid intresse ainult teises lepinguosalises riigis kui(i) intresside saaja on selle teise riigi resident ja(ii) kui intresside saaja on selle teise riigi ettevotildete ja intressidest kasusaav omanik ja(iii) kui intresse makstakse seoses votildelgnevusega mis on tekkinud seoses selle ettevotildette poolt toumloumlstusliku

kaubandusliku votildei teadusliku sisseseade muumluumlgikrediidiga esimesena mainitud riigi ettevotildettele vaumllja arvatud juhul kui muumluumlk votildei votildelgnevus on omavahel seotud isikute vahel

(4) Kaumlesolevas artiklis kasutatuna taumlhistab motildeiste laquointressidraquo tulu igat liiki votildelanotildeuetest mis on votildei ei oletagatud huumlpoteegiga ja eriti tulu valitsuse vaumlaumlrtpaberitest ja tulu votildelakohustustest ning obligatsioonidestsealhulgas selliste vaumlaumlrtpaberite votildelakohustuste ja obligatsioonidega kaasnevatest preemiatest ning auhindadest

Kaumlesoleva artikli motildettes ei kaumlsitleta intressidena viivist hilinenud maksetelt




(5) 1 ja 2 lotildeike saumltted ei kehti kui intresside kasusaava omaniku kes on lepinguosalise riigi resident aumlritegevustoimub teises lepinguosalises riigis kus intressid tekivad seal asuva puumlsiva tegevuskoha kaudu votildei kui tategutseb teises riigis eraviisiliselt seal asuva kindla asukoha kaudu ja votildelanotildeue mille eest intresse makstakseon tegelikult seotud sellise puumlsiva tegevuskoha votildei kindla asukohaga Sel juhul kehtivad vastavalt kas 7 votildei 14artikli saumltted

(6) Intresse loetakse tekkinuks lepinguosalises riigis kui maksja on selle riigi resident Ent kui intresse maksvalisikul kes on votildei ei ole lepinguosalise riigi resident on lepinguosalises riigis puumlsiv tegevuskoht votildei kindelasukoht millega seoses tekkis votildelgnevus millelt intresse makstakse ning need intressid on tekkinud puumlsivategevuskoha votildei kindla asukoha poolt siis loetakse neid intresse tekkinuks riigis kus asub puumlsiv tegevuskohtvotildei kindel asukoht

(7) Kui intresside maksja ja kasusaava omaniku votildei nende motildelema ja motildene teise isiku vaheliste erisuhete totildettuvastava votildelanotildeude eest makstavate intresside summa uumlletab summa mis oleks maksja ja kasusaava omanikuvahel kokku lepitud selliste suhete puudumisel siis kehtivad kaumlesoleva artikli saumltted ainult viimati mainitudsummale Sel juhul kuulub maksete liigosa maksustamisele vastavalt kummagi lepinguosalise riigi seadustelearvestades kaumlesoleva lepingu teisi saumltteid

12 artikkel Rojaltid

(1) Rojaltid mis tekivad lepinguosalises riigis ja mida makstakse teise lepinguosalise riigi residendile votildeidaksemaksustada selles teises riigis

(2) Seejuures votildeidakse sellised rojaltid maksustada ka selles lepinguosalises riigis ja vastavalt selle riigiseadustele kus rojaltid tekivad aga kui rojaltide saaja on rojaltide kasusaav omanik siis ei uumlleta rojaltideltvotildeetav maksa) 5 protsenti rojaltide kogusummast mida makstakse toumloumlstusliku kaubandusliku votildei teadusliku sisseseadekasutamise eest b) 10 protsenti rojaltide kogusummast kotildeigil teistel juhtudel


(3) Kaumlesolevas artiklis kasutatuna taumlhistab motildeiste laquorojaltidraquo igat liiki makseid mida saadakse tasuna kasutamiseeest votildei otildeiguse eest kasutada uumlkskotildeik milliste kirjanduslike kunstiliste votildei teaduslike toumloumlde sealhulgaskinofilmide autoriotildeigusi uumlkskotildeik milliseid patente kaubamaumlrke kavandeid votildei mudeleid plaane salajasivalemeid votildei menetlusi votildei toumloumlstuslikku kaubanduslikku votildei teaduslikku sisseseadet votildei toumloumlstuslikkukaubanduslikku votildei teaduslikku kogemust puudutavat informatsiooni

(4) 1 ja 2 lotildeike saumltted ei kehti kui rojaltide kasusaava omaniku kes on lepinguosalise riigi resident aumlritegevustoimub teises lepinguosalises riigis kus rojaltid tekivad seal asuva puumlsiva tegevuskoha kaudu votildei kui tategutseb teises riigis eraviisiliselt seal asuva kindla asukoha kaudu ja otildeigus votildei vara mille eest rojalteidmakstakse on tegelikult seotud sellise puumlsiva tegevuskoha votildei kindla asukohaga Sel juhul kehtivad vastavaltkas 7 votildei 14 artikli saumltted

(5) Rojalteid loetakse tekkinuks lepinguosalises riigis kui maksja on selle riigi resident Ent kui rojalteidmaksval isikul kes on votildei ei ole lepinguosalise riigi resident on lepinguosalises riigis puumlsiv tegevuskohtvotildei kindel asukoht millega seoses tekkis kohustus maksta rojalteid ning need intressid on tekkinud puumlsivategevuskoha votildei kindla asukoha poolt siis loetakse neid rojalteid tekkinuks riigis kus asub puumlsiv tegevuskohtvotildei kindel asukoht

(6) Kui rojaltide maksja ja kasusaava omaniku votildei nende motildelema ja motildene teise isiku vaheliste erisuhete totildettukasutamise otildeiguse votildei informatsiooni eest makstavate rojaltide summa uumlletab summa mis oleks maksja ningkasusaava omaniku vahel kokku lepitud selliste suhete puudumisel siis kehtivad kaumlesoleva artikli saumltted ainultviimati mainitud summale Sel juhul kuulub maksete liigosa maksustamisele vastavalt kummagi lepinguosalise

riigi seadustele arvestades kaumlesoleva lepingu teisi saumltteid(7) Kui Eesti notildeustub motildenes paumlrast kaumlesoleva lepingu allakirjutamise kuupaumleva kolmanda riigiga kes onkaumlesoleva lepingu allakirjutamise kuupaumleval Majandusliku Koostoumlouml ja Arengu Organisatsiooni (OECD) liigesotildelmitud topeltmaksustamise vaumlltimise lepingus vaumllja jaumltma mingid otildeigused votildei varad kaumlesoleva artikli 3 lotildeikestoodud definitsioonist votildei vabastama Eestis tekkivad rojaltid Eesti rojaltide maksust votildei vaumlhendama 2 lotildeikesnimetatud kinnipeetava maksu maumlaumlra siis kehtib selline definitsioon votildei vabastus votildei madalam maksumaumlaumlr automaatselt vastavalt 3 votildei 2 lotildeikes maumlaumlratule

13 artikkel Kapitali juurdekasv

(1) Lepinguosalise riigi residendi poolt teises lepinguosalises riigis paikneva 6 artiklis kaumlsitletud kinnisvaravotildeotilderandamisel votildei aktsiate votildeotilderandamisel kompaniis mille vara koosneb potildehiliselt kinnisvarast saadudkapitali juurdekasvu votildeidakse maksustada selles teises riigis

(2) Kapitali juurdekasvu vallasvara votildeotilderandamisel mis moodustab osa lepinguosalise riigi ettevotildette teiseslepinguosalises riigis asuva puumlsiva tegevuskoha aumlritegevuses kasutatavast varast votildei lepinguosalise riigi




residendi teises lepinguosalises riigis toimuvaks eraviisiliseks teenistuseks vajaliku kindla asukoha vallasvarastsealhulgas kapitali juurdekasvu sellise puumlsiva tegevuskoha (kas eraldi votildei koos ettevotildettega) votildei kindla asukohavotildeotilderandamisel votildeidakse maksustada selles teises riigis

(3) Kapitali juurdekasvu mis lepinguosalise riigi ettevotildete on saanud rahvusvahelises transpordis kasutatavatemere- votildei otildehusotildeidukite votildei nende toimimiseks vajaliku vallasvara votildeotilderandamisel maksustatakse ainult selleslepinguosalises riigis

(4) Kapitali juurdekasvu motildene muu vara votildeotilderandamisel mida ei ole kaumlsitletud kaumlesoleva artikli eelnevateslotildeigetes maksustatakse ainult selles lepinguosalises riigis kus votildeotilderandaja on resident

(5) Kapitali juurdekasvu suhtes mida erinevate maade kompaniidest moodustatud otildehutranspordialanekonsortsium saab rakendatakse 3 lotildeike saumltteid ainult sellele osale juurdekasvust mis vastab lepinguosalise riigiresidendist kompanii osalusele selles konsortsiumis

(6) Olenemata 4 lotildeike saumltetest votildeib lepinguosaline riik maksustada teise lepinguosalise riigi uumlksikisiku poolt saadud kapitali juurdekasvu aktsiate votildei muude juriidiliste otildeiguste votildeotilderandamisest uumlksuses kes onesimesena mainitud riigi resident ja ka kapitali juurdekasvu kotildeigi muude vaumlaumlrtpaberite votildeotilderandamisest midamaksustamisel kaumlsitletakse selles riigis sarnaselt juurdekasvuga aktsia votildei muu otildeiguse votildeotilderandamisest kuidseda vaid juhul kui votildeotilderandaja on olnud viie aasta jooksul vahetult enne aktsiate otildeiguste votildei vaumlaumlrtpaberitevotildeotilderandamist motildenda aega esimesena mainitud riigi resident

14 artikkel Eraviisiline teenistus

(1) Lepinguosalise riigi residendist uumlksikisiku kutsealase tegevuse votildei muu eraviisilise loomuga tegevuse eestsaadud tulu maksustatakse ainult selles riigis kui tal ei ole teises lepinguosalises riigis oma pidevaks tegevuseksvajalikku kindlat asukohta Kui tal on selline kindel asukoht siis votildeidakse tulu maksustada teises riigiskuid ainult selles osas mis kuulub sellele kindlale asukohale Selles motildettes kui lepinguosalise riigi residentviibib teises lepinguosalises riigis perioodi votildei mitme perioodi jooksul kokku rohkem kui 183 paumleva motildenekaheteistkuumlmnekuulise perioodi vaumlltel siis loetakse tal teises lepinguosalises riigis olevat pidev kindel asukoht ja tema teises riigis toimunud uumllalpool mainitud tegevusest saadud tulu kuulub sellele kindlale asukohale

(2) Motildeiste laquokutsealane teenistusraquo hotildelmab eelkotildeige eraviisilist teaduslikku kirjanduslikku kunstilist kasvatus-votildei haridusalast tegevust aga ka arstide juristide inseneride arhitektide hambaarstide ja raamatupidajateeraviisilist tegevust

15 artikkel Palgateenistus(1) Olenevalt 16 18 ja 19 artikli saumltetest maksustatakse lepinguosalise riigi residendi poolt saadud palkatoumloumltasu ning muid sarnaseid teenistuse eest saadud tasusid ainult lepinguosalises riigis kui teenistus ei oletoimunud teises lepinguosalises riigis Kui teenistus on toimunud nii siis votildeidakse sellist teenistuse eest saadudtasu maksustada selles teises riigis

(2) Olenemata 1 lotildeike saumltetest maksustatakse lepinguosalise riigi residendi poolt teises lepinguosalises riigisteenistuse eest saadud tasu ainult esimesena mainitud riigis kuia) tasu saaja viibib teises riigis ajavahemikul votildei ajavahemikel mis ei uumlleta kokku 183 paumleva uumlkskotildeik millisekaheteistkuumlmnekuulise perioodi jooksul mis algab votildei lotildepeb vastaval rahandusaastal ja b) tasu maksab toumloumlandja votildei tasu makstakse toumloumlandja nimel kes ei ole selle teise riigi resident jac) tasu ei maksa puumlsiv tegevuskoht ega kindel asukoht mis toumloumlandjal on teises riigis

(3) Olenemata kaumlesoleva artikli eelnevatest saumltetest votildeidakse lepinguosalise riigi residendi poolt rahvusvahelises

transpordis kasutatavatel mere- votildei otildehusotildeidukitel toimunud teenistuse eest saadud tasu maksustada selles riigis(4) Kui lepinguosalise riigi resident saab tasu toumloumltamise eest erinevate maade kompaniidest sealhulgas ka selleriigi residendist kompanii osavotildetul moodustatud otildehutranspordi alasele konsortsiumile kuuluva rahvusvahelisestranspordis toimiva lennuki pardal siis votildeidakse seda tasu maksustada ainult selles riigis

16 artikkel Juhatuse liikmete toumloumltasud

Juhatuse liikmete toumloumltasud ja muud sellised vaumlljamaksed mida lepinguosalise riigi resident saab teiselepinguosalise riigi residendist kompanii juhatuse votildei motildene muu sarnase uumlksuse liikmena votildeidakse maksustadaselles teises riigis

17 artikkel Taidurid ja sportlased

(1) Olenemata 14 ja 15 artikli saumltetest votildeidakse lepinguosalise riigi residendi teatris kinos raadios votildei

televisioonis taidurina votildei muusiku votildei sportlasena isiklikust tegevusest teises lepinguosalises riigis saadud tulumaksustada selles teises riigis




(2) Kui taiduri votildei sportlase isiklikust tegevusest tekkinud tulu ei saa taidur votildei sportlane vaid motildeni teine isiksiis votildeidakse seda tulu olenemata 7 14 ja 15 artikli saumltetest maksustada lepinguosalises riigis kus taiduri votildeisportlase tegevus on toimunud

(3) 1 ja 2 lotildeike saumltted ei kehti tulu suhtes mis saadakse taiduri votildei sportlase tegevusest teises lepinguosalisesriigis kui seda finantseeritakse taumlielikult votildei potildehiliselt teise lepinguosalise riigi riiklikest fondidest votildei temakohaliku omavalitsuse poolt Sel juhul maksustatakse tulu vastavalt kas 7 14 votildei 15 artikli saumltetele

18 artikkel Pensionid annuiteedid ja sarnased vaumlljamaksed

(1) Lepinguosalises riigis tekkivad pensionid annuiteedid ja muud sarnased tasud mida makstakse teise

lepinguosalise riigi residendile maksustatakse ainult selles riigis

(2) Motildeiste laquoannuiteetraquo (annuity) kasutatuna kaumlesolevas artiklis taumlhistab eluajal perioodiliselt kindlaks maumlaumlratudajal votildei teatud ajavahemikel makstavaid fikseeritud summasid kohustusena sooritada neid makseid vastutasuksvarem tehtud sissemaksele rahas votildei rahalises vaumlaumlrtuses (mitte osutatud teenustes)

19 artikkel Riigiteenistus

(1) a) Tasu mis ei ole pension ja mida lepinguosaline riik votildei riiklik alluumlksus votildei kohalik omavalitsus votildeistatuudiga maumlaumlratletud uumlksus maksab uumlksikisikule selle riigi omavalitsuse votildei uumlksuse palgateenistuses olekueest maksustatakse ainult selles riigis

b) Kuid seda tasu maksustatakse ainult lepinguosalises riigis kelle resident uumlksikisik on kui teenistus ontoimunud selles riigis ja kui uumlksikisik

(i) on antud riigi kodanik votildei(ii) temast on saanud antud riigi resident mitte ainuuumlksi teenistuse eesmaumlrgil

(2) Tasude ja pensionide suhtes mis on saadud lepinguosalise riigi votildei riikliku alluumlksuse votildei kohalikuomavalitsuse votildei statuudiga maumlaumlratletud uumlksuse aumlritegevusega seotud teenistuse eest kehtivad 15 ja 16 artiklisaumltted

20 artikkel Uumlliotildepilased

Uumlliotildepilase votildei praktikandi kes on votildei oli vahetult enne lepinguosalises riigis viibimist teise lepinguosalise riigiresident ja kes viibib esimesena mainitud riigis ainult otildepingute votildei praktiseerimise eesmaumlrgil uumllalpidamiseksotildepinguteks votildei praktiseerimiseks saadud vaumlljamakseid ei maksustata selles riigis tingimusel et needvaumlljamaksed tulevad vaumlljaspool seda riiki asuvatest allikatest

21 artikkel Merel toimuv majandustegevus

(1) Kaumlesoleva artikli saumltted kehtivad olenemata teistest kaumlesoleva lepingu saumltetest

(2) Kui lepinguosalise riigi residendist isik tegeleb teise lepinguosalise riigi vetes merepotildehja votildei maapotildeue jaselles teises riigis asuvate loodusvarade uuringute votildei kasutuselevotildetuga siis loetakse sellega seotud tegevusiteises lepinguosalises riigis puumlsiva tegevuskoha kaudu toimunud aumlritegevuseks votildei seal asuvaks kindlaksasukohaks

(3) 2 lotildeike saumltted ei kehti kui tegevus toimub uumlhe votildei mitme perioodi jooksul mis ei uumlleta kokku 30 paumlevamotildene kaheteistkuumlmnekuulise perioodi jooksul Seejuures kaumlsitletakse kaumlesoleva lotildeike motildettesa) uumlhe isiku teise isikuga assotsieerunult toimunud tegevust teise isiku tegevusena kui kotildenesolev tegevus onoluliselt samane esimesena mainitud isiku tegevusega b) kahte isikut assotsieerununa kui uumlks kontrollib teist otseselt votildei kaudselt votildei kui motildelemaid kontrollitakseotseselt votildei kaudselt kolmanda isiku votildei isikute poolt

(4) Lepinguosalise riigi residendi poolt saadud kasumid varustuse votildei personali transportimisest sihtkohta votildeisihtkohtade vahel mis on seotud teises lepinguosalises riigis toimuva merepotildehja votildei maapotildeue ja selles teisesriigis asuvate loodusvarade uuringute votildei kasutuselevotildetuga votildei puksiirlaevade ja teiste sarnasteks tegevusteksvajalike aluste toimimisega maksustatakse ainult esimesena mainitud riigis

(5) a) Olenevalt kaumlesoleva lotildeike punktist b votildeidakse lepinguosalise riigi residendi poolt saadud toumloumltasud palgad ja sarnased tasud teenistuse eest mis on seotud teises lepinguosalises riigis ja tema vetes toimuva merepotildehjavotildei maapotildeue ja selles teises riigis asuvate loodusvarade uuringute votildei kasutuselevotildetuga seda juhul kui toumlouml ontoimunud selle teise riigi vetes maksustada selles teises lepinguosalises riigis Seejuures maksustatakse see tasuainult esimesena mainitud riigis kui teenistus merel toimub toumloumlandja juures kes ei ole teise riigi resident ja seeei kesta kauem kui 30 paumleva motildene kaheteistkuumlmnekuulise perioodi jooksul

b) Lepinguosalise riigi residendi poolt laeva votildei lennuki pardal toimunud teenistuse eest varustuse votildei personalitransportimisel sihtkohta votildei sihtkohtade vahel mis on seotud teises lepinguosalises riigis toimuva merepotildehjavotildei maapotildeue ja selles teises riigis asuvate loodusvarade uuringute votildei kasutuselevotildetuga puksiirlaevade ja

teiste selliseks tegevuseks vajalike aluste toimimisega saadud toumloumltasusid palka ja sarnaseid tasusid votildeidaksemaksustada selles lepinguosalises riigis kus toumloumlandja on resident




(6) Lepinguosalise riigi residendi poolt saadud kapitali juurdekasvu votildeotilderandatuda) uuringu- votildei kasutuselevotildetuotildeigustest votildeib) teises lepinguosalises riigis asuvast varast mida kasutatakse seoses teises lepinguosalises riigis toimuva

merepotildehja votildei maapotildeue ja seal asuvate loodusvarade uuringute votildei kasutuselevotildetuga votildeic) aktsiatest mille vaumlaumlrtuse suurem osa paumlrineb otseselt votildei kaudselt sellistest otildeigustest votildei sellistest varadest

votildei nii sellistest otildeigustest kui ka sellistest varadestvotildeidakse maksustada selles teises riigis

Kaumlesolevas lotildeikes taumlhendavad laquouuringu- votildei kasutuselevotildetuotildeigusedraquo otildeigusi varadele mida kasutatakse teisesriigis toimuva merepotildehja votildei maapotildeue ja seal asuvate loodusvarade uuringute votildei kasutuselevotildetuga sealhulgasotildeigusi osalusele votildei tulule nendest varadest

22 artikkel Muu tulu

(1) Lepinguosalise riigi residendi poolt saadud tululiike mida kaumlesoleva lepingu eelmistes artiklites ei olekaumlsitletud maksustatakse ainult selles riigis Ent selliseid tululiike mis tekivad teises lepinguosalises riigisvotildeidakse maksustada ka selles teises riigis

(2) 1 lotildeike saumltted ei kehti tulule mis ei ole 6 artikli 2 lotildeikes maumlaumlratletud kinnisvaratulu kui sellise tulu saajakes on lepinguosalise riigi resident aumlritegevus toimub teises lepinguosalises riigis asuva puumlsiva tegevuskohakaudu votildei kelle eraviisiline teenistus toimub teises lepinguosalises riigis seal asuva kindla asukoha kaudu ja

otildeigused votildei vara mille eest tulu saadakse on tegelikult seotud sellise puumlsiva tegevuskoha votildei kindla asukohagaSel juhul kehtivad vastavalt kas 7 votildei 14 artikli saumltted

23 artikkel Kapital

(1) Kapitali mis koosneb lepinguosalise riigi residendile kuuluvast 6 artiklis kaumlsitletud kinnisvarast votildeiaktsiatest kompaniis mille vara koosneb potildehiliselt kinnisvarast mis asub teises lepinguosalises riigis votildeidaksemaksustada selles teises riigis

(2) Kapitali mis koosneb vallasvarast mis moodustab osa lepinguosalise riigi ettevotildette teises lepinguosalisesriigis asuva puumlsiva tegevuskoha aumlritegevuse varast votildei lepinguosalise riigi teises lepinguosalises riigiseraviisiliselt tegutseva residendi kindla asukoha vallasvarast votildeidakse maksustada selles teises riigis

(3) Kapitali mis koosneb lepinguosalise riigi residendi poolt rahvusvahelises transpordis kasutatavatest mere-votildei otildehusotildeidukitest votildei nende toimimiseks vajalikust vallasvarast maksustatakse ainult selles riigis

(4) Lepinguosalise riigi residendi kapitali kotildeiki muid koostisosi maksustatakse ainult selles riigis

(5) Kapitali suhtes mis kuulub erinevate maade kompaniidest moodustatud otildehutranspordialasele konsortsiumilekehtivad 3 ja 4 lotildeike saumltted ainult sellele osale kapitalist mis vastab lepinguosalise riigi residendist kompaniiosalusele selles konsortsiumis

24 artikkel Topeltmaksustamise vaumlltimine

(1) Tulenevalt vaumlljaspool Norra territooriumi makstava maksu osas Norra maksukrediidi kohta kaumlivate Norraseaduste tingimustest (mis ei motildejuta seejuures siin esitatud uumlldpotildehimotildetet)a) Kui Norra resident saab tulu votildei omab kapitali koostisosi mida vastavalt kaumlesoleva lepingu saumltetele votildeidaksemaksustada Eestis siis votildeimaldab Norra

(i) mahaarvestuse antud residendi tulumaksust summas mis vastab Eestis makstud tulumaksule(ii) mahaarvestuse antud residendi kapitalimaksust summas mis vastab Eestis kapitali koostisosadelt makstud

kapitalimaksuleSeejuures ei uumlleta selline mahaarvestus kummalgi juhul seda osa tulu- votildei kapitalimaksust mis oli arvestatudenne mahaarvestuse tegemist vastavalt kas tulule votildei samadele kapitali koostisosadele mida votildeidaksemaksustada Eestis

b) Kui vastavalt motildenele lepingu saumlttele on Norra residendi saadud tulu votildei talle kuuluv kapital vabastatud Norramaksust siis votildeib Norra sellest hoolimata votildetta sellise isiku uumllejaumlaumlnud tulu- votildei kapitalimaksu arvestamiselarvesse vabastatud tulu votildei kapitali

c) Kui vastavalt 7 artikli saumltetele on Eesti seaduse alusel antud Norra ettevotildette Eestis asuva puumlsiva tegevuskohakasumite osas Eesti maksule vabastus votildei maksusoodustus siis votildeimaldatakse punkti a motildettes mahaarvestus Norra maksust Eesti maksu osas otsekui seda vabastust votildei maksusoodustust ei oleks antud eeldades et puumlsivtegevuskoht on seotud aumlritegevusega (mitte aumlritegevusega finantssektoris) ja et mitte rohkem kui 25 protsentisellisest kasumist koosneb intressidest ja aktsiate ja vaumlaumlrtpaberite votildeotilderandamisest saadud kapitali juurdekasvustvotildei kolmandatest riikidest paumlrit kasumist




d) Kui dividende makstakse Eesti residendist kompanii poolt Norra residendist isikule (kes on kompanii) kellelekuulub otseselt votildei kaudselt mitte vaumlhem kui 25 protsenti esimesena mainitud kompanii aktsiakapitalist siisvabastatakse need dividendid Norra maksust eeldades et dividende maksev kompanii on seotud aumlritegevusega(mitte aumlritegevusega finantssektoris) ja et mitte rohkem kui 25 protsenti kompanii kasumist koosneb intressidest ja aktsiate ja vaumlaumlrtpaberite votildeotilderandamisest saadud kapitali juurdekasvust votildei kolmandatest riikidest paumlritkasumist

e) Punktide c ja d saumltted kehtivad esimese kuumlmne aasta jooksul lepingu jotildeustumisest Kompetentsedametivotildeimud konsulteerivad uumlksteisega otsustamaks antud perioodi pikendamise uumlle Iga taoline ajapikendus jotildeustub maumlaumlratud ajal ja vastavate muudatuste ning tingimustega sealhulgas ka tingimustega lepingu lotildepetamisekohta nii nagu lepinguosaliste riikide vahel votildeidakse kokku leppida diplomaatiliste kanalite kaudu nootide

vahetamise teel votildei motildenel muul viisil vastavalt nende konstitutsioonilisele protseduurile

(2) Eestis vaumllditakse topeltmaksustamist jaumlrgnevalta) Kui Eesti resident saab tulu votildei omab kapitali mida vastavalt kaumlesolevale lepingule votildeidakse maksustada Norras ja kui tema kodumaises seadusandluses puudub enamsoodustatud kaumlsitlus siis votildeimaldab Eesti

(i) mahaarvestuse selle residendi tulumaksust summas mis vastab Norras makstud tulumaksule(ii) mahaarvestuse selle residendi kapitalimaksust summas mis vastab Norras makstud kapitalimaksule

Seejuures ei uumlleta selline mahaarvestus kummalgi juhul seda osa Eesti tulu- votildei kapitalimaksust mis oliarvestatud enne mahaarvestuse tegemist vastavalt kas tulule votildei kapitalile mida votildeidakse maksustada Norras

b) Punkti a motildettes kui Eesti residendist kompanii saab dividende Norra residendist kompaniilt millehaumlaumlleotildeiguslikest aktsiatest kuulub talle vaumlhemalt 10 protsenti siis ei hotildelma Norras makstud maks mitte ainultdividendidelt makstud maksu vaid ka maksu nende dividendide aluseks olevalt kasumiosalt

25 artikkel Mittediskrimineerimine

(1) Lepinguosalise riigi kodanikke ei allutata teises lepinguosalises riigis maksustamisele votildei sellegakaasnevatele notildeuetele mis on erinevad votildei koormavamad kui maksustamine votildei sellega kaasnevad notildeudedmillele samades tingimustes alluvad votildei alluksid selle teise riigi kodanikud seda eriti residentsuse suhtesOlenemata 1 artikli saumltetest rakendatakse seda saumltet ka isikute suhtes kes ei ole uumlhe votildei motildelema lepinguosaliseriigi residendid

(2) Kodakondsuseta isikuid kes on lepinguosalise riigi residendid ei allutata kummaski riigis maksustamiselevotildei sellega kaasnevatele notildeuetele mis on erinevad votildei koormavamad kui maksustamine votildei sellega kaasnevadnotildeuded millele samades tingimustes alluvad votildei alluksid vastava riigi kodanikud

(3) Lepinguosalise riigi ettevotildette teises lepinguosalises riigis asuva puumlsiva tegevuskoha maksustamine ei saateises riigis olla vaumlhem soodustatud kui selle teise riigi sama tegevusega ettevotildetete maksustamine Seda saumltetei votildei totildelgendada kui lepinguosalise riigi kohustust votildeimaldada teise lepinguosalise riigi residendile isiklikkemaksusoodustusi maksuvabastusi ja maksuvaumlhendusi perekonnaseisu votildei perekondlike kohustuste totildettusarnaselt oma residentidega

(4) Vaumllja arvatud juhtudel kui kehtivad 9 artikli 1 lotildeike 11 artikli 7 lotildeike votildei 12 artikli 6 lotildeike saumlttedkuuluvad lepinguosalise riigi ettevotildette poolt teise lepinguosalise riigi residendile makstavad intressid rojaltid ja teised vaumlljamaksed selle ettevotildette maksustatava kasumi maumlaumlramisel mahaarvestusele samadel tingimustelkui neid oleks makstud esimesena mainitud riigi residendile Samuti alluvad esimese lepinguosalise riigiettevotildette kotildeik votildelad teise lepinguosalise riigi residendile selle ettevotildette maksustatava kapitali maumlaumlramiselmahaarvestusele samadel tingimustel kui neid oleks maumlaumlratud esimesena mainitud riigi residendile

(5) Lepinguosalise riigi ettevotildetteid kelle kapitali kas osaliselt votildei taumlielikult otseselt votildei kaudselt kontrollitakseteise lepinguosalise riigi uumlhe votildei enama residendi poolt ei allutata esimesena mainitud riigis maksustamiselevotildei sellega kaasnevatele notildeuetele mis on erinevad votildei koormavamad kui maksustamine votildei sellega kaasnevadnotildeuded millele alluvad votildei alluksid esimesena mainitud riigi teised sarnased ettevotildetted

(6) Olenemata 2 artikli saumltetest kehtivad kaumlesoleva artikli saumltted igat liiki maksude suhtes26 artikkel Vastastikuse kokkuleppe protseduur

(1) Kui isik arvab et uumlhe votildei motildelema lepinguosalise riigi tegevus potildehjustab votildei votildeib potildehjustada tema sellistmaksustamist mis ei ole kooskotildelas kaumlesoleva lepingu saumltetega siis votildeib ta hoolimata nende riikide kodumaisesseaduses saumltestatust esitada oma juhtumi selle lepinguosalise riigi kompetentsetele ametivotildeimudele kelleresident ta on votildei kui tema juhtum kaumlib 25 artikli 1 lotildeike alla siis selle lepinguosalise riigi kompetentseteleametivotildeimudele kelle kodanik ta on Juhtum tuleb esitada kolme aasta jooksul alates kaumlesoleva lepingu saumltetelemittevastavat maksustamist potildehjustava tegevuse esmasest teatavakstegemisest

(2) Kui protest on kompetentse ametivotildeimu arvates otildeigustatud ja rahuldavat lahendust ei saavutata siis puumluumlabta kaumlesolevale lepingule mittevastava maksustamise vaumlltimiseks lahendada juhtumit vastastikusel kokkuleppelteise lepinguosalise riigi kompetentse ametivotildeimuga Kui kompetentsed ametivotildeimud jotildeuavad kokkuleppelesiis votildeimaldatakse lepinguosalise riigi poolt vastavalt saavutatud kokkuleppele tagasimakseid votildei maksukrediiti

Saavutatud kokkulepe viiakse taumlide hoolimata lepinguosaliste riikide kodumaiste seaduste ajapiirangutest




(3) Lepinguosaliste riikide kompetentsed ametivotildeimud puumluumlavad vastastikusel kokkuleppel lahendada kotildeikiraskusi votildei kahtlusi mis tekivad lepingu totildelgendamisel votildei rakendamisel Samuti votildeivad nad konsulteeridauumlksteisega topeltmaksustamisest hoidumiseks juhtudel mida lepingus ei ole kaumlsitletud

(4) Lepinguosaliste riikide kompetentsed ametivotildeimud votildeivad eelnevate lotildeigete motildettes kokkuleppesaavutamiseks teineteisega vahetult konsulteerida Kui osutub vajalikuks saavutada kokkulepet suulisearvamustevahetuse korras siis votildeib see toimuda lepinguosaliste riikide kompetentsete ametivotildeimudeesindajatest koosneva komisjoni kaudu

27 artikkel Informatsioonivahetus

(1) Lepinguosaliste riikide kompetentsed ametivotildeimud vahetavad sellist informatsiooni mis on vajalik kaumlesoleva lepingu saumltete votildei lepinguosaliste riikide kodumaiste seaduste taumlitmiseks lepingualuste maksudesuhtes niivotilderd kui sellekohane maksustamine ei ole lepinguga vastuolus Informatsioonivahetus ei ole piiratud 1 artikliga Uumlkskotildeik millist lepinguosaliselt riigilt saadud informatsiooni kaumlsitletakse saladusenasarnaselt selle riigi kodumaiste seaduste alusel saadava informatsiooniga ja seda avaldatakse ainult isikutelevotildei ametivotildeimudele (sealhulgas kohtud ja administratiivorganid) kes on seotud lepingualuste maksudekehtestamise votildei kogumisega maksude sissenotildeudmise votildei jaumlrelvalvega votildei nende maksudega seotud kaebustelahendamisega Need isikud votildei ametivotildeimud kasutavad informatsiooni ainult nendel eesmaumlrkidel Nad votildeivadavaldada informatsiooni avalikul kohtuprotsessil votildei kohtuotsuse alusel

(2) 1 lotildeike saumltteid ei votildei mingil juhul totildelgendada kui lepinguosalisele riigile asetatud kohustusta) kasutada administratiivseid meetmeid mis on vastuolus selle votildei teise lepinguosalise riigi seaduste jaadministratiivse tegevusega b) anda informatsiooni mis ei ole selle votildei teise lepinguosalise riigi seaduste alusel votildei administreerimisetavalise korra jaumlrgi kaumlttesaadavc) anda informatsiooni mis avaldaks motildene kaubandus- aumlri- toumloumlstus- kommerts- votildei kutsealase saladuse votildeikaubavahetusprotsessi votildei informatsiooni mille avaldamine oleks vastuolus riiklike huvidega (ordre public)

28 artikkel Abi maksukogumisel

(1) Lepinguosalised riigid kohustuvad osutama teineteisele abi votildelgnevatelt maksumaksjatelt maksudekogumisel ulatuses mis vastab selle maksunotildeude teinud lepinguosalise riigi seaduste alusel lotildeplikult kindlaksmaumlaumlratud summale

(2) Lepinguosalise riigi maksunotildeude puhul mis on teise lepinguosalise riigi poolt maksukogumisena

aktsepteeritud kogutakse sellised maksud selle teise riigi poolt kooskotildelas tema maksude kogumise kohtakehtivate seadustega otsekui niiviisi kogutavad maksud oleksid tema enda maksud

(3) Lepinguosalise riigi uumlkskotildeik millise maksunotildeudega kaasneb selle riigi seaduste jaumlrgi notildeutav teatis mistotildeendab maksumaksja poolt votildelgnetavate maksude lotildeplikku kindlaksmaumlaumlratust

(4) Kui lepinguosalise riigi maksunotildeue ei ole lotildeplikult kindlaks maumlaumlratud seetotildettu et selle kohta votildeib esitadaapellatsiooni votildei algatada muu menetluse siis votildeib see riik oma tulude kaitseks esitada teisele lepinguosaliseleriigile maksunotildeude et viimane rakendaks tema eest selliseid ajutisi meetmeid mis on selle teise riigi seadustealusel teise riigi kasutuses Kui selline maksunotildeue on teise riigi poolt aktsepteeritud siis kaumlsitletakse neid ajutisimeetmeid selle teise riigi poolt otsekui maksuvotildelad esimesena mainitud riigile oleksid selle teise riigi endamaksud

(5) Maksunotildeude esitab 3 ja 4 lotildeike alusel lepinguosaline riik ainult juhul kui selle lepinguosalise riigikasutuses ei ole votildelgnetavate maksude sissenotildeudmiseks kuumlllaldaselt maksumaksja varasid

(6) Lepinguosaline riik kus maks vastavalt kaumlesoleva artikli saumltetele sisse notildeutakse on kohustatudlepinguosalisele riigile kelle eest maksu koguti viivitamatult uumlle kandma vastava summa millest on vajadusekorral maha arvatud 7 lotildeike punktis b kaumlsitletavad erakorralised kulud

(7) Lepitakse kokku et kui motildelema lepinguosalise riigi kompetentsete ametivotildeimude vahelises kokkuleppes eiole ette naumlhtud teisiti siisa) kannab lepinguosalises riigis abi osutamisega seotud tavalised kulud see riik b) kannab lepinguosalises riigis abi osutamisega seotud erakorralised kulud teine riik ja need kuuluvadmaksmisele sotildeltumata teise riigi eest kogutud summast

Niipea kui lepinguosaline riik naumleb ette erakorraliste kulude tekkimist annab ta sellest teada teiselelepinguosalisele riigile ja naumlitab aumlra selliste kulude arvestusliku summa

(8) Kaumlesolevas artiklis taumlhistab motildeiste laquomaksudraquo lepingualuseid makse ja hotildelmab kotildeiki nendega kaasnevaid

intresse ja trahve




29 artikkel Diplomaatiliste esinduste ja konsulaarasutuste liikmed

Miski kaumlesolevas lepingus ei motildejuta diplomaatiliste esinduste votildei konsulaarasutuste liikmete rahanduslikkeeelisotildeigusi vastavalt rahvusvahelise otildeiguse uumlldreeglitele votildei erikokkulepete tingimustele

30 artikkel Lepingu jotildeustumine

(1) Lepinguosaliste riikide valitsused teatavad teineteisele et nende potildehiseaduslikud notildeuded lepingu jotildeustumiseks on taumlidetud

(2) Leping jotildeustub kolmkuumlmmend paumleva paumlrast 1 lotildeikes mainitud teatamist ja tema saumltted hakkavad motildelemas

lepinguosalises riigis kehtimaa) 1 jaanuaril votildei paumlrast 1 jaanuari saadud tulult kinnipeetavate maksude suhtes ndash kalendriaastal mis jaumlrgneblepingu jotildeustumise aastale b) teiste tulumaksude ja kapitalimaksude suhtes maksudele mis kuuluvad maksmisele 1 jaanuaril votildei paumlrast1 jaanuari algaval maksuaastal ndash kalendriaastal mis jaumlrgneb lepingu jotildeustumise aastale

31 artikkel Lepingu kestvus

Kaumlesolev leping jaumlaumlb jotildeusse kuni tema lotildepetamiseni lepinguosalise riigi poolt Kumbki lepinguosaline riik votildeiblotildepetada lepingu diplomaatiliste kanalite kaudu kirjalikult kuuekuulise etteteatamisega enne kalendriaasta lotildeppuSel juhul lakkab leping kehtimasta) 1 jaanuaril votildei paumlrast 1 jaanuari saadud tulult kinnipeetavate maksude suhtes ndash kalendriaastal mis jaumlrgnebetteteatamise aastale b) teiste tulumaksude ja kapitalimaksude suhtes maksudele mis kuuluvad maksmisele 1 jaanuaril votildei paumlrast1 jaanuari algaval maksuaastal ndash kalendriaastal mis jaumlrgneb lotildepetamisteate andmise aastale

Kaumlesoleva totildeenduseks on allakirjutanud taumlielike volitustega allpool lepingule alla kirjutanud

Sotildelmitud 14 mail 1993 aastal Oslos inglise keeles kahes eksemplaris

Eesti Vabariigi Valitsuse poolt Norra Kuningriigi Valitsuse pooltA ALAS K GOLDING

PROTOKOLL

Kirjutades taumlna alla tulu- ja kapitalimaksuga topeltmaksustamise vaumlltimise ja maksudest hoidumise totildekestamiselepingule Eesti Vabariigi ja Norra Kuningriigi vahel (allpool laquolepingraquo) on allakirjutanud kokku leppinud jaumlrgnevates saumltetes mis kujutavad endast lepingu lahutamatut osa

(1) Viidates lepingu saumltetele motildeiste laquostatuudiga maumlaumlratletud uumlksusraquo puhul lepiti kokku et see motildeiste taumlhistabigat riikliku iseloomuga juriidilist uumlksust mis on loodud lepinguosalise riigi seaduste jaumlrgi ja kus ei ole osalustuumlhelgi isikul peale selle riigi enese riikliku alluumlksuse votildei tema kohaliku omavalitsuse

(2) Viidates 7 artikli 3 lotildeikele lepiti kokku et lepinguosalise riigi poolt mahaarvatavatena lubatud kuludhotildelmavad ainult kulusid mis on selle riigi seaduste alusel mahaarvatavad

(3) Viidates 8 artiklile lepiti kokku et vaumlljendit laquorahvusvahelisest meretranspordist saadavad ettevotildette kasumidraquointerpreteeritakse vastavalt OECDtulu- ja kapitalimaksu lepingu mudeli (1992) 8 artikli kommentaaride 7 kuni14 lotildeikele ning et see motildeiste ei hotildelma uumlhelgi juhul kasumeid omanikutulust votildei tegevusest mis on seotuddokkide kaubaladude terminaalide rajatiste laadimisseadmete votildei muu sarnase maismaal asuva varaga vaumllja

arvatud juhul kui need kasumid on otseselt seotud ettevotildette laevaliiklusega

(4) Viidates 11 artikli 3 lotildeike punktile d lepiti kokku et isik on seotud teise isikuga kui uumlhel isikul kelleluumlksi votildei koos uumlhe votildei enama seotud isikuga on otseselt votildei kaudselt rohkem kui 50-protsendiline osalus teisesisikus votildei kui uumlhel votildei enamal isikul kellel uumlksi votildei koos uumlhe votildei enama seotud isikuga on otseselt votildei kaudseltrohkem kui 50-protsendiline osalus kahes isikus

(5) Viidates 12 artikli 2 lotildeikele lepiti kokku et motildeiste laquorojaltidraquo ei hotildelma makseid puurseadmete kasutamiseeest votildei sarnase otstarbega seadmete eest mida kasutatakse suumlsivesinike uuringutel ja kasutuselevotildetul

(6) Viidates 12 artikli 3 lotildeikele lepiti kokku et vastavalt 12 artikli 3 lotildeikele on laquorojaltideraquo motildeistesse luumllitatudtoumloumlstusliku kaubandusliku ja teadusliku sisseseade liisingust saadav tulu

(7) Viidates 15 artikli 2 lotildeikele 15 artikli 2 lotildeike saumltteid ei rakendata vaumlrvatavale toumloumlvotildetjale Eelmise lausemotildettes loetakse lepinguosalise riigi residentidest toumloumlvotildetjaid vaumlrvatuks kui nad on antud teise isiku kaumlsutusse

isiku (toumloumlvahendaja) poolt toumloumltamaks selle teise isiku (toumloumlandja) aumlritegevuses teises lepinguosalises riigis




eeldusel et toumloumlandja on teise riigi resident votildei et tal on selles teises riigis puumlsiv tegevuskoht ja et toumloumlvahendajal puudub vastutus ja ta ei kanna mingit vastutust ka toumloumltulemuse eest

Otsustamaks kas toumloumlvotildetjat loetakse vaumlrvatuks tuleb potildehjalikult uurida kasa) lotildeplik kontroll toumloumltamise uumlle lasub toumloumlandjal b) toumlouml toimub toumloumlkohas mis on toumloumlandja kaumlsutuses ja mille eest ta vastutabc) toumloumlvahendaja tasu arvestatakse vastavalt toumloumlvotildetja poolt toumloumltatud ajale votildei vastavalt motildenele muule suhtele tasu ja toumloumlvotildetja poolt saadud palga vaheld) potildehilised toumloumlvahendid ja materjalid antakse toumloumlandja poolt jae) toumloumlvahendaja ei otsusta uumlhepoolselt toumloumlvotildetjate arvu ja nende kvalifikatsiooni uumlle

(8) Olenemata 15 artikli 3 lotildeikest kui tasu saadakse teenistuse eest Norra Rahvusvahelises Laevaregistris( NIS) registreeritud laeva pardal (votildei motildenes teises sarnases laevaregistris milles lepinguosaliste riikidekompetentsete ametivotildeimude vahel votildeidakse kokku leppida) siis maksustatakse see tasu ainult selleslepinguosalises riigis kus tasu saaja on resident Kaumlesolev lotildeige ei kehti kui tasu saajat maksustatakse omaresidentsuse riigis soodsamalt kui samades oludes isikut seda eriti residentsuse suhtes kuid kelle teenistustoimus laeva pardal mis ei ole sel kombel registreeritud

Kaumlesoleva totildeenduseks on allakirjutanud taumlielike volitustega allpool protokollile alla kirjutanud


Eesti Vabariigi valitsuse poolt Norra Kuningriigi valitsuse pooltA ALAS K GOLDING

Convention between the Republic of Estonia and the Kingdom of Norwayfor the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on incomeand on capital

The Government of the Republic of Estonia and the Government of the Kingdom of Norway

Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion

with respect to taxes on income and on capital

Have agreed as follows

Article 1 Personal scope

This Convention shall apply to persons who are residents of one or both of the Contracting States

Article 2 Taxes covered

1 The existing taxes to which the Convention shall apply are

a) In Norway(i) the national tax on income (inntektsskatt til staten)(ii) the county municipal tax on income (inntektsskatt til fylkeskommunen)(iii) the municipal tax on income (inntektsskatt til kommunen)(iv) the national contributions to the Tax Equalisation Fund ( fellesskatt til Skattefordelingsfondet )(v) the national tax on capital ( formuesskatt til staten)(vi) the municipal tax on capital ( formuesskatt til kommunen)(vii) the national tax relating to income and capital from the exploration for and the exploitation of submarine

petroleum resources and activities and work relating thereto including pipeline transport of petroleum produced( skatt til staten vedroslashrende inntekt og formue i forbindelse med undersoslashkelse etter og utnyttelse av undersjoslashiske petroleumsforekomster og dertil knyttet virksomhet og arbeid herunder roslashrledningstransport av utvunnet petroleum) and

(viii) the national dues on remuneration to non-resident artistes (avgift til staten av honorarer som tilfaller kunstnere bosatt i utlandet )(hereinafter referred to as ldquoNorwegian taxrdquo)

b) In Estonia(i) the personal income tax (uumlksikisiku tulumaks)(ii) the corporate income tax (ettevotildette tulumaks)(iii) the licence tax (tegevusloa maks)




(hereinafter referred to as ldquoEstonian taxrdquo)

2 Where a new tax on income or on capital is introduced in a Contracting State after the date of signature of theConvention the Convention shall apply also to such tax The competent authorities of the Contracting Statesshall by mutual agreement determine whether a tax which is introduced in either Contracting State is one towhich the Convention shall apply according to the preceding sentence

3 The Convention shall apply also to any taxes being identical with or substantially similar to those mentionedor referred to in paragraphs 1 and 2 which are imposed after the date of signature of the Convention in additionto or in place of the taxes to which the Convention applies by virtue of those paragraphs The competentauthorities of the Contracting States shall notify each other of any significant changes which have been made in

their respective taxation laws

Article 3 General definitions

1 For the purposes of this Convention unless the context otherwise requiresa) the term ldquoNorwayrdquo means the Kingdom of Norway including any area outside the territorial waters of theKingdom of Norway where the Kingdom of Norway according to Norwegian legislation and in accordance withinternational law may exercise her rights with respect to the sea bed and its sub-soil and their natural resourcesthe term does not comprise Svalbard Jan Mayen and the Norwegian dependencies (ldquobilandrdquo) b) the term ldquoEstoniardquo means the Republic of Estonia and when used in the geographic sense means the territoryof Estonia and any other area adjacent to the territorial waters of Estonia within which under the laws of Estoniaand in accordance with international law the rights of Estonia may be exercised with respect to the sea bed andits sub-soil and their natural resourcesc) the term ldquopersonrdquo includes an individual a company and any other body of personsd) the term ldquocompanyrdquo means any body corporate or any entity which is treated as a body corporate for tax purposese) the terms ldquoenterprise of a Contracting Staterdquo and ldquoenterprise of the other Contracting Staterdquo mean respectivelyan enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of theother Contracting Statef) the term ldquonationalrdquo means

(i) any individual possessing the nationality of a Contracting State(ii) any legal person partnership or association deriving its status as such from the laws in force in a

Contracting Stateg) the term ldquointernational trafficrdquo means any transport by a ship or aircraft operated by an enterprise of aContracting State except when the ship or aircraft is operated solely between places in the other ContractingStateh) the term ldquocompetent authorityrdquo means

(i) in Norway the Minister of Finance and Customs or his authorised representative(ii) in Estonia the Minister of Finance or his authorised representative

2 As regards the application of the Convention by a Contracting State any term not defined therein shall unlessthe context otherwise requires have the meaning which it has under the law of that State concerning the taxes towhich the Convention applies

Article 4 Residence

1 For the purposes of this Convention the term ldquoresident of a Contracting Staterdquo means any person who under the laws of that State is liable to tax therein by reason of his domicile residence place of management placeof incorporation or any other criterion of a similar nature The term also includes a Contracting State itself a political subdivision a local authority and a statutory body thereof The term does not include any person who isliable to tax in that State in respect only of income from sources in that State or capital situated therein

2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States thenhis status shall be determined as follows

a) he shall be deemed to be a resident of the State in which he has a permanent home available to him if he hasa permanent home available to him in both States he shall be deemed to be a resident of the State with whichhis personal and economic relations are closer (centre of vital interests) b) if the State in which he has his centre of vital interests cannot be determined or if he has not a permanenthome available to him in either State he shall be deemed to be a resident of the State in which he has an habitualabodec) if he has an habitual abode in both States or in neither of them he shall be deemed to be a resident of the Stateof which he is a nationald) if he is a national of both States or of neither of them the competent authorities of the Contracting States shallsettle the question by mutual agreement

3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of bothContracting States the competent authorities of the Contracting States shall endeavour to settle the question bymutual agreement and determine the mode of application of the Convention to such person In the absence of such agreement for the purposes of the Convention the person shall in each Contracting State be deemed not to

be a resident of the other Contracting State




Article 5 Permanent establishment

1 For the purposes of this Convention the term ldquopermanent establishmentrdquo means a fixed place of businessthrough which the business of an enterprise is wholly or partly carried on

2 The term ldquopermanent establishmentrdquo includes especiallya) a place of management b) a branchc) an officed) a factorye) a workshop andf) a mine an oil or gas well a quarry or any other place of extraction of natural resources

3 A building site a construction assembly or installation project or a supervisory or consultancy activityconnected therewith constitutes a permanent establishment only if such site project or activity lasts for a periodof more than six months

4 Notwithstanding the preceding provisions of this Article the term ldquopermanent establishmentrdquo shall be deemednot to includea) the use of facilities solely for the purpose of storage display or delivery of goods or merchandise belonging tothe enterprise

b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage display or deliveryc) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprised) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information for the enterprisee) the maintenance of a fixed place of business solely for the purpose of carrying on for the enterprise any other activity of a preparatory or auxiliary characterf) the maintenance of a fixed place of business solely for any combination of activities mentioned insubparagraphs a) to e) provided that the overall activity of the fixed place of business resulting from thiscombination is of a preparatory or auxiliary character

5 Notwithstanding the provisions of paragraphs 1 and 2 where a person ndash other than an agent of an independentstatus to whom paragraph 6 applies ndash is acting on behalf of an enterprise and has and habitually exercisesin a Contracting State an authority to conclude contracts in the name of the enterprise that enterprise shall

be deemed to have a permanent establishment in that State in respect of any activities which that personundertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 4which if exercised through a fixed place of business would not make this fixed place of business a permanentestablishment under the provisions of that paragraph

6 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely becauseit carries on business in that State through a broker general commission agent or any other agent of anindependent status provided that such persons are acting in the ordinary course of their business Howeverwhen the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise he will not be considered an agent of an independent status within the meaning of this paragraph

7 The fact that a company which is a resident of a Contracting State controls or is controlled by a companywhich is a resident of the other Contracting State or which carries on business in that other State (whether through a permanent establishment or otherwise) shall not of itself constitute either company a permanentestablishment of the other

Article 6 Income from immovable property

1 Income derived by a resident of a Contracting State from immovable property (including income fromagriculture or forestry) situated in the other Contracting State may be taxed in that other State

2 The term ldquoimmovable propertyrdquo shall have the meaning which it has under the law of the Contracting State inwhich the property in question is situated The term shall in any case include property accessory to immovable property livestock and equipment used in agriculture and forestry rights to which the provisions of generallaw respecting landed property apply buildings any option or similar right in respect of immovable propertyusufruct of immovable property and rights to variable or fixed payments as consideration for the working ofor the right to work mineral deposits sources and other natural resources Ships boats and aircraft shall not beregarded as immovable property

3 The provisions of paragraph 1 shall apply to income derived from the direct use letting or use in any other

form of immovable property as well as income from the alienation of immovable property




4 Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company the income from the direct useletting or use in any other form of such right to enjoyment may be taxed in the Contracting State in which theimmovable property is situated

5 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseand to income from immovable property used for the performance of independent personal services

Article 7 Business profits

1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise

carries on business in the other Contracting State through a permanent establishment situated therein If theenterprise carries on business as aforesaid the profits of the enterprise may be taxed in the other State but onlyso much of them as is attributable toa) that permanent establishment or b) sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment or c) other business activities carried on in that other State of the same or similar kind as those effected throughthat permanent establishment

The provisions of sub-paragraphs b) and c) shall not apply if the enterprise shows that such sales or activitiescould not reasonably have been undertaken by that permanent establishment

2 Subject to the provisions of paragraph 3 where an enterprise of a Contracting State carries on business inthe other Contracting State through a permanent establishment situated therein there shall in each ContractingState be attributed to that permanent establishment the profits which it might be expected to make if it were adistinct and separate enterprise engaged in the same or similar activities under the same or similar conditionsand dealing wholly independently with the enterprise of which it is a permanent establishment

3 In determining the profits of a permanent establishment there shall be allowed as deductions expenses whichare incurred for the purposes of the permanent establishment including executive and general administrativeexpenses so incurred whether in the State in which the permanent establishment is situated or elsewhere

4 Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanentestablishment on the basis of an apportionment of the total profits of the enterprise to its various parts nothingin paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such anapportionment as may be customary the method of apportionment adopted shall however be such that theresult shall be in accordance with the principles contained in this Article

5 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanentestablishment of goods or merchandise for the enterprise

6 For the purposes of the preceding paragraphs the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary

7 Where profits include items of income which are dealt with separately in other Articles of this Conventionthen the provisions of those Articles shall not be affected by the provisions of this Article

Article 8 Shipping and air transport

1 Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international trafficshall be taxable only in that State

2 The provisions of paragraph 1 shall also apply to profits from the participation in a pool a joint business or an international operating agency

3 Whenever companies from different countries have agreed to carry on an air transportation business together in the form of a consortium the provisions of paragraphs 1 and 2 shall apply only to such part of the profitsof the consortium as relates to the participation held in that consortium by a company that is a resident of aContracting State

Article 9 Associated enterprises

1 Wherea) an enterprise of a Contracting State participates directly or indirectly in the management control or capital

of an enterprise of the other Contracting State or b) the same persons participate directly or indirectly in the management control or capital of an enterprise of

Contracting State and an enterprise of the other Contracting Stateand in either case conditions are made or imposed between the two enterprises in their commercial or financialrelations which differ from those which would be made between independent enterprises then any profits which

would but for those conditions have accrued to one of the enterprises but by reason of those conditions havenot so accrued may be included in the profits of that enterprise and taxed accordingly




2 Where a Contracting State includes in the profits of an enterprise of that State ndash and taxes accordingly ndash profits on which an enterprise of the other Contracting State has been charged to tax in that other State andthe profits so included are by the first-mentioned State claimed to be profits which would have accrued tothe enterprise of the first-mentioned State if the conditions made between the two enterprises had been thosewhich would have been made between independent enterprises then that other State shall make an appropriateadjustment to the amount of the tax charged therein on those profits where that other State considers theadjustment justified In determining such adjustment due regard shall be had to the other provisions of thisConvention and the competent authorities of the Contracting States shall if necessary consult each other

Article 10 Dividends

1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other ContractingState may be taxed in that other State

2 However such dividends may also be taxed in the Contracting State of which the company paying thedividends is a resident and according to the laws of that State but if the recipient is the beneficial owner of thedividends the tax so charged shall not exceeda) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership)which holds directly at least 25 per cent of the capital of the company paying the dividends b) 15 per cent of the gross amount of the dividends in all other cases

The competent authorities of the Contracting States may by mutual agreement settle the mode of application of these limitations

The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid

3 The term ldquodividendsrdquo as used in this Article means income from shares or other rights not being debt-claims participating in profits as well as income from other corporate rights which is subjected to the same taxationtreatment as income from shares by the laws of the State of which the company making the distribution is aresident

4 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends being a residentof a Contracting State carries on business in the other Contracting State of which the company paying thedividends is a resident through a permanent establishment situated therein or performs in that other Stateindependent personal services from a fixed base situated therein and the holding in respect of which the

dividends are paid is effectively connected with such permanent establishment or fixed base In such case the provisions of Article 7 or Article 14 as the case may be shall apply

5 Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State that other State may not impose any tax on the dividends paid by the company except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which thedividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State nor subject the companys undistributed profits to a tax on the companys undistributed profits even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State

Article 11 Interest

1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in thatother State

2 However such interest may also be taxed in the Contracting State in which it arises and according to thelaws of that State but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed10 per cent of the gross amount of the interest

The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this limitation

3 Notwithstanding the provisions of paragraphs 1 and 2a) interest arising in Estonia shall be taxable only in Norway if the interest is paid to

(i) the State of Norway a political subdivision a local authority or a statutory body thereof(ii) the Central Bank of Norway(iii) the Norwegian Guarantee Institute for Export Credits(iv) AS Eksportfinans or (v) any other institution similar to those mentioned in subdivision (iii)ndash(iv) as may be agreed from time to

time between the competent authorities of the Contracting States




b) interest arising in Norway shall be taxable only in Estonia if the interest is paid to(i) the State of Estonia a political subdivision a local authority or a statutory body thereof(ii) the Bank of Estonia(iii) any organisation established in the State of Estonia after the date of signature of this Convention and

which is of a similar nature as any organisation established in Norway and referred to in subdivision a) (iii)ndash (iv) (the competent authorities of the Contracting States shall by mutual agreement determine whether suchorganisations are of a similar nature) or

(iv) any institution similar to any of those referred to in subdivision a) (v) as may be agreed from time to time between the competent authorities of the Contracting States

c) interest arising in a Contracting State on a loan guaranteed by any of the bodies mentioned or referred to in

sub-paragraph a) or sub-paragraph b) and paid to a resident of the other Contracting State shall be taxable onlyin that other State

d) interest arising in a Contracting State shall be taxable only in the other Contracting State if(i) the recipient is a resident of that other State and(ii) such recipient is an enterprise of that other State and is the beneficial owner of the interest and(iii) the interest is paid with respect to indebtedness arising on the sale on credit by that enterprise of any

merchandise or industrial commercial or scientific equipment to an enterprise of the first-mentioned Stateexcept where the sale or indebtedness is between related persons

4 The term ldquointerestrdquo as used in this Article means income from debt-claims of every kind whether or not secured by mortgage and in particular income from government securities and income from bonds or debentures including premiums and prizes attaching to such securities bonds or debentures Penalty charges for late payment shall not be regarded as interest for the purpose of this Article

5 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest being a residentof a Contracting State carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein or performs in that other State independent personal services from afixed base situated therein and the debt-claim in respect of which the interest is paid is effectively connectedwith such permanent establishment or fixed base In such case the provisions of Article 7 or Article 14 as thecase may be shall apply

6 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State Wherehowever the person paying the interest whether he is a resident of a Contracting State or not has in aContracting State a permanent establishment or a fixed base in connection with which the indebtedness onwhich the interest is paid was incurred and such interest is borne by such permanent establishment or fixed base then such interest shall be deemed to arise in the State in which the permanent establishment or fixed baseis situated

7 Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person the amount of the interest having regard to the debt-claim for which it is paidexceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absenceof such relationship the provisions of this Article shall apply only to the last-mentioned amount In such casethe excess part of the payments shall remain taxable according to the laws of each Contracting State due regard being had to the other provisions of this Convention

Article 12 Royalties

1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed inthat other State

2 However such royalties may also be taxed in the Contracting State in which they arise and according to thelaws of that State but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceeda) 5 per cent of the gross amount of royalties paid for the use of industrial commercial or scientific equipment

b) 10 per cent of the gross amount of the royalties in all other casesThe competent authorities of the Contracting States may by mutual agreement settle the mode of application of these limitations

3 The term ldquoroyaltiesrdquo as used in this Article means payments of any kind received as a consideration for theuse of or the right to use any copyright of literary artistic or scientific work including cinematograph filmsand films or tapes for television or radio broadcasting any patent trade mark design or model plan secretformula or process or for the use of or the right to use industrial commercial or scientific equipment or for information concerning industrial commercial or scientific experience

4 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties being a residentof a Contracting State carries on business in the other Contracting State in which the royalties arise througha permanent establishment situated therein or performs in that other State independent personal services froma fixed base situated therein and the right or property in respect of which the royalties are paid is effectively

connected with such permanent establishment or fixed base In such case the provisions of Article 7 or Article 14 as the case may be shall apply




5 Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State Wherehowever the person paying the royalties whether he is a resident of a Contracting State or not has in aContracting State a permanent establishment or a fixed base in connection with which the liability to pay theroyalties was incurred and such royalties are borne by such permanent establishment or fixed base then suchroyalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated

6 Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person the amount of royalties having regard to the use right or information for whichthey are paid exceeds the amount which would have been agreed upon by the payer and the beneficial owner inthe absence of such relationship the provisions of this Article shall apply only to the last-mentioned amount Insuch case the excess part of the payments shall remain taxable according to the laws of each Contracting Statedue regard being had to the other provisions of this Convention

7 If in any convention for the avoidance of double taxation concluded by Estonia with a third State being amember of the Organisation for Economic Co-operation and Development (OECD) at the date of signature of this Convention Estonia after that date would agree to exclude any kind of rights or property from the definitioncontained in paragraph 3 of this Article or exempt royalties arising in Estonia from Estonian tax on royalties or to limit the rates of tax provided in paragraph 2 such definition or exemption or lower rate shall automaticallyapply as if it had been specified in paragraph 3 or paragraph 2 respectively

Article 13 Capital gains

1 Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in paragraph 2 of Article 6 and situated in the other Contracting State or shares in a company the assets of whichconsist mainly of such property may be taxed in that other State

2 Gains from the alienation of movable property forming part of the business property of a permanentestablishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting Statefor the purpose of performing independent personal services including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base may be taxed in that other State

3 Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated ininternational traffic or movable property pertaining to the operation of such ships or aircraft shall be taxableonly in that State

4 Gains from the alienation of any property other than that referred to in the preceding paragraphs of thisArticle shall be taxable only in the Contracting State of which the alienator is a resident

5 With respect to gains derived by an air transport consortium formed by companies from different countriesthe provisions of paragraph 3 shall apply only to such part of the gains as relate to the participation held in thatconsortium by a company that is a resident of a Contracting State

6 Notwithstanding the provisions of paragraph 4 a Contracting State may tax gains derived by an individual of the other Contracting State from the alienation of shares or other corporate rights in an entity which is a residentof the first-mentioned State and gains from the alienation of any other security which are subjected in that Stateto the same taxation treatment as gains from the alienation of such share or other right but only if the alienator has been a resident of the first-mentioned State at any time during the five years immediately preceding thealienation of the shares rights or securities

Article 14 Independent personal services1 Income derived by an individual who is a resident of a Contracting State in respect of professional servicesor other activities of an independent character shall be taxable only in that State unless he has a fixed baseregularly available to him in the other Contracting State for the purpose of performing his activities If he hassuch a fixed base the income may be taxed in that other State but only so much of the income as is attributableto that fixed base For this purpose where an individual who is a resident of a Contracting State stays in theother Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve-month periodcommencing or ending in the tax year concerned he shall be deemed to have a fixed base regularly available tohim in that other State and the income that is derived from his activities referred to above that are performed inthat other State shall be attributable to that fixed base

2 The term ldquoprofessional servicesrdquo includes especially independent scientific literary artistic educational or teaching activities as well as the independent activities of physicians lawyers engineers architects dentists andaccountants

Article 15 Dependent personal services




1 Subject to the provisions of Articles 16 18 and 19 salaries wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless theemployment is exercised in the other Contracting State If the employment is so exercised such remuneration asis derived therefrom may be taxed in that other State

2 Notwithstanding the provisions of paragraph 1 remuneration derived by a resident of a Contracting State inrespect of an employment exercised in the other Contracting State shall be taxable only in the first-mentionedState ifa) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days inany twelve-month period commencing or ending in the tax year concerned and b) the remuneration is paid by or on behalf of an employer who is not a resident of the other State and

c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in theother State

3 Notwithstanding the preceding provisions of this Article remuneration derived in respect of an employmentexercised aboard a ship or aircraft operated in international traffic by a resident of a Contracting State may betaxed in that State

4 Where a resident of a Contracting State derives remuneration in respect of an employment exercised aboardan aircraft operated in international traffic by an air transport consortium formed by companies from differentcountries including a company that is a resident of that State such remuneration shall be taxable only in thatState

Article 16 Directors fees

Directors fees and other similar payments derived by a resident of a Contracting State in his capacity as amember of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State

Article 17 Artistes and sportsmen

1 Notwithstanding the provisions of Articles 14 and 15 income derived by a resident of a Contracting State asan entertainer such as a theatre motion picture radio or television artiste or a musician or as a sportsman fromhis personal activities as such exercised in the other Contracting State may be taxed in that other State

2 Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity assuch accrues not to the entertainer or sportsman himself but to another person that income may notwithstandingthe provisions of Articles 7 14 and 15 be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised

3 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities exercised in aContracting State by an entertainer or a sportsman if the visit to that State is wholly or mainly supported by public funds of the other Contracting State or a political subdivision or a local authority thereof In such casethe income shall be taxable in accordance with the provisions of Articles 7 14 or 15 as the case may be

Article 18 Pensions annuities and similar payments

1 Pensions annuities and other similar remuneration arising in a Contracting State and paid to a resident of theother Contracting State shall be taxable only in that other State

2 The term ldquoannuityrdquo as used in this Article means a stated sum payable periodically at stated times during lifeor during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or moneys worth (other than services rendered)

Article 19 Government service

1 a) Remuneration other than a pension paid by a Contracting State or a political subdivision or a localauthority or a statutory body thereof to an individual in respect of dependent personal services rendered to thatState subdivision authority or body shall be taxable only in that State

b) However such remuneration shall be taxable only in the Contracting State of which the individual is aresident if the services are rendered in that State and the individual

(i) is a national of that State or (ii) did not become a resident of that State solely for the purpose of rendering the services

2 The provisions of Articles 15 and 16 shall apply to remuneration in respect of services rendered in connectionwith a business carried on by a Contracting State or a political subdivision or a local authority or a statutory body thereof

Article 20 Students




Payments which a student or an apprentice or trainee who is or was immediately before visiting a ContractingState a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance education or training shall not be taxed in that State provided that such payments arise from sources outside that State

Article 21 Offshore activities

1 The provisions of this Article shall apply notwithstanding any other provision of this Convention

2 A person who is a resident of a Contracting State and carries on activities offshore in the other ContractingState in connection with the exploration or exploitation of the sea bed and sub-soil and their natural resourcessituated in that other State shall subject to paragraphs 3 and 4 be deemed in relation to those activities to becarrying on business in that other State through a permanent establishment or fixed base situated therein

3 The provisions of paragraph 2 shall not apply where the activities are carried on for a period or periods notexceeding in the aggregate 30 days in any twelve-month period However for the purposes of this paragrapha) activities carried on by a person who is associated with another person shall be regarded as carried on by theother person if the activities in question are substantially the same as those carried on by the first-mentioned person b) a person shall be deemed to be associated with another person if one is controlled directly or indirectly by theother or both are controlled directly or indirectly by a third person or third persons

4 Profits derived by a resident of a Contracting State from the transportation of supplies or personnel to alocation or between locations where activities in connection with the exploration or exploitation of the sea bedand sub-soil and their natural resources are being carried on in a Contracting State or from the operation of tugboats and other vessels auxiliary to such activities shall be taxable only in the first-mentioned State

5 a) Subject to sub-paragraph b) of this paragraph salaries wages and similar remuneration derived by aresident of a Contracting State in respect of an employment connected with the exploration or exploitation of thesea bed and subsoil and their natural resources situated in the other Contracting State may to the extent that theduties are performed offshore in that other State be taxed in that other State However such remuneration shall be taxable only in the first-mentioned State if the employment is carried on offshore for an employer who is nota resident of the other State and for a period or periods not exceeding in the aggregate 30 days in any twelve-month period

b) Salaries wages and similar remuneration derived by a resident of a Contracting State in respect of an

employment exercised aboard a ship or aircraft engaged in the transportation of supplies or personnel to alocation or between locations where activities connected with the exploration or exploitation of the sea bed andsub-soil and their natural resources are being carried on in a Contracting State or in respect of an employmentexercised aboard tugboats or other vessels operated auxiliary to such activities may be taxed in the ContractingState of which the employer is a resident

6 Gains derived by a resident of a Contracting State from the alienation ofa) exploration or exploitation rights or b) property situated in the other Contracting State and used in connection with the exploration or exploitation

of the sea bed and sub-soil and their natural resources situated in that other State or c) shares deriving their value or the greater part of their value directly or indirectly from such rights or such

property or from such rights and such property taken togethermay be taxed in that other State

In this paragraph ldquoexploration or exploitation rightsrdquo means rights to assets to be produced by the exploration

or exploitation of the sea bed and sub-soil and their natural resources in the other Contracting State includingrights to interests in or to the benefit of such assets

Article 22 Other income

1 Items of income of a resident of a Contracting State not dealt with in the foregoing Articles of thisConvention shall be taxable only in that State However such items of income arising in the other ContractingState may also be taxed in that other State

2 The provisions of paragraph 1 shall not apply to income other than income from immovable property asdefined in paragraph 2 of Article 6 if the recipient of such income being a resident of a Contracting Statecarries on business in the other Contracting State through a permanent establishment situated therein or performs in that other State independent personal services from a fixed base situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base In such case the provisions of Article 7 or Article 14 as the case may be shall apply

Article 23 Capital




1 Capital represented by immovable property referred to in paragraph 2 of article 6 owned by a resident of acontracting state and situated in the other contracting state or by shares in a company the assets of which consistmainly of such property may be taxed in that other state

2 Capital represented by movable property forming part of the business property of a permanent establishmentwhich an enterprise of a Contracting State has in the other Contracting State or by movable property pertainingto a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services may be taxed in that other State

3 Capital represented by ships and aircraft operated in international traffic by an enterprise of a ContractingState and by movable property pertaining to the operation of such ships and aircraft shall be taxable only in

that State

4 All other elements of capital of a resident of a Contracting State shall be taxable only in that State

5 With respect to capital owned by an air transport consortium formed by companies from different countriesthe provisions of paragraphs 3 and 4 shall apply only to such part of the capital as relates to the participationheld in that consortium by a company that is a resident of a Contracting State

Article 24 Elimination of double taxation

1 Subject to the provisions of the laws of Norway regarding the allowance as a credit against Norwegian tax of tax payable in a territory outside Norway (which shall not affect the general principle thereof)

a) Where a resident of Norway derives income or owns elements of capital which in accordance with the provisions of this Convention may be taxed in Estonia Norway shall allow

(i) as a deduction from the tax on the income of that resident an amount equal to the income tax paid inEstonia

(ii) as a deduction from the tax on the capital of that resident an amount equal to the capital tax paid inEstonia on the elements of capitalSuch deduction in either case shall not however exceed that part of the income tax or capital tax as computed before the deduction is given which is attributable as the case may be to the income or the same elements of capital which may be taxed in Estonia

b) Where in accordance with any provision of the Convention income derived or capital owned by a residentof Norway is exempt from tax in Norway Norway may nevertheless in calculating the amount of tax on theremaining income or capital of such person take into account the exempted income or capital

c) Where exemption from or reduction of Estonian tax payable in accordance with the provisions of Article 7in respect of profits derived by a Norwegian enterprise from a permanent establishment situated in Estonia has been granted under Estonian law then for the purposes of sub-paragraph a) deduction from Norwegian tax for Estonian tax shall be allowed as if no such exemption or reduction had been granted provided the permanentestablishment is engaged in business activities (other than business activities in the financial sector) and thatno more than 25 per cent of such profits consist of interest and gains from the alienation of shares and bonds or consist of profits derived from third States

d) Where dividends are paid by a company which is a resident of Estonia to a person (being a company) whichis a resident of Norway and which owns directly or indirectly not less than 25 per cent of the share capital of thefirst-mentioned company then such dividends shall be exempt from tax in Norway providing that the company paying the dividends is engaged in business activities (other than business activities in the financial sector) andthat no more than 25 per cent of the companys profits consist of interest and gains from the alienation of sharesand bonds or consist of profits derived from third States

e) The provisions in sub-paragraphs c) and d) shall apply for the first ten years for which the Convention iseffective The competent authorities shall consult each other in order to determine whether this period shall be

extended Any such extension shall take effect from such date and subject to such modifications and conditionsincluding conditions as to termination as may be specified and agreed between the Contracting States in notesto be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures

2 In Estonia double taxation shall be eliminated as followsa) Where a resident of Estonia derives income or owns capital which in accordance with this Convention may be taxed in Norway unless a more favourable treatment is provided in its domestic law Estonia shall allow

(i) as a deduction from the tax on the income of that resident an amount equal to the income tax paid thereonin Norway

(ii) as a deduction from the tax on the capital of that resident an amount equal to the capital tax paid thereonin NorwaySuch deduction in either case shall not however exceed that part of the income or capital tax in Estonia ascomputed before the deduction is given which is attributable as the case may be to the income or the capitalwhich may be taxed in Norway




b) For the purpose of sub-paragraph a) where a company that is a resident of Estonia receives a dividend from acompany that is a resident of Norway in which it owns at least 10 per cent of its shares having full voting rightsthe tax paid in Norway shall include not only the tax paid on the dividend but also the tax paid on the underlying profits of the company out of which the dividend was paid

Article 25 Non-discrimination

1 Nationals of a contracting state shall not be subjected in the other contracting state to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connectedrequirements to which nationals of that other state in the same circumstances in particular with respect toresidence are or may be subjected This provision shall notwithstanding the provisions of article 1 also applyto persons who are not residents of one or both of the contracting states

2 Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State toany taxation or any requirement connected therewith which is other or more burdensome than the taxation andconnected requirements to which nationals of the State concerned in the same circumstances in particular withrespect to residence are or may be subjected

3 The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities This provision shall not be construed as obliging a Contracting

State to grant to residents of the other Contracting State any personal allowances reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents

4 Except where the provisions of paragraph 1 of Article 9 paragraph 7 of Article 11 or paragraph 6 of Article 12 apply interest royalties and other disbursements paid by an enterprise of a Contracting Stateto a resident of the other Contracting State shall for the purpose of determining the taxable profits of suchenterprise be deductible under the same conditions as if they had been paid to a resident of the first-mentionedState Similarly any debts of an enterprise of a Contracting State to a resident of the other Contracting Stateshall for the purpose of determining the taxable capital of such enterprise be deductible under the sameconditions as if they had been contracted to a resident of the first-mentioned State

5 Enterprises of a Contracting State the capital of which is wholly or partly owned or controlled directly or indirectly by one or more residents of the other Contracting State shall not be subjected in the first-mentionedState to any taxation or any requirement connected therewith which is other or more burdensome than thetaxation and connected requirements to which other similar enterprises of the first-mentioned State are or may

be subjected6 The provisions of this Article shall notwithstanding the provisions of Article 2 apply to taxes of every kindand description

Article 26 Mutual agreement procedure

1 Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention he may irrespective of the remedies provided by the domestic law of those States present his case to the competent authority of the ContractingState of which he is a resident or if his case comes under paragraph 1 of Article 25 to that of the ContractingState of which he is a national The case must be presented within three years from the first notification of theaction resulting in taxation not in accordance with the provisions of the Convention

2 The competent authority shall endeavour if the objection appears to it to be justified and it is not itself

able to arrive at a satisfactory solution to resolve the case by mutual agreement with the competent authorityof the other Contracting State with a view to the avoidance of taxation which is not in accordance with theConvention In the event the competent authorities reach an agreement refund or credit of taxes shall be allowed by the Contracting States in accordance with such agreement Any agreement reached shall be implementednotwithstanding any time limits in the domestic law of the Contracting States

3 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement anydifficulties or doubts arising as to the interpretation or application of the Convention They may also consulttogether for the elimination of double taxation in cases not provided for in the Convention

4 The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs When it seems advisable in order to reach agreement to have an oral exchange of opinions such exchange may take place through a Commissionconsisting of representatives of the competent authorities of the Contracting States

Article 27 Exchange of information




1 The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerningtaxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention Theexchange of information is not restricted by Article 1 Any information received by a Contracting State shall betreated as secret in the same manner as information obtained under the domestic laws of that State and shall bedisclosed only to persons or authorities (including courts and administrative bodies) involved in the assessmentor collection of the enforcement or prosecution in respect of or the determination of appeals in relation to thetaxes covered by the Convention Such persons or authorities shall use the information only for such purposesThey may disclose the information in public court proceedings or in judicial decisions

2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the

obligationa) to carry out administrative measures at variance with the laws and administrative practice of that or of theother Contracting State b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting Statec) to supply information which would disclose any trade business industrial commercial or professional secretor trade process or information the disclosure of which would be contrary to public policy (order public)

Article 28 Assistance in collection

1 The Contracting States undertake to lend assistance to each other in the collection of the taxes owed bya taxpayer to the extent that the amount thereof has been finally determined according to the laws of theContracting State making the request for assistance

2 In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contracting State such taxes shall be collected by that other State in accordance with thelaws applicable to the collection of its own taxes and as if the taxes to be so collected were its own taxes

3 Any request for collection by a Contracting State shall be accompanied by such certificate as is required bythe laws of that State to establish that the taxes owed by the taxpayer have been finally determined

4 Where the tax claim of a Contracting State has not been finally determined by reason of it being subject toappeal or other proceedings that State may in order to protect its revenues request the other Contracting Stateto take such interim measures for conservancy on its behalf as are available to the other State under the laws of that other State If such request is accepted by the other State such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State

5 A request under paragraphs 3 or 4 shall only be made by a Contracting State to the extent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed

6 The Contracting State in which tax is recovered in accordance with the provisions of this Article shallforthwith remit to the Contracting State on behalf of which the tax was collected the amount so recoveredminus where appropriate the amount of extraordinary costs referred to in sub-paragraph 7 b)

7 It is understood that unless otherwise agreed by the competent authorities of both Contracting Statesa) ordinary costs incurred by a Contracting State in providing assistance shall be borne by that State b) extraordinary costs incurred by a Contracting State in providing assistance shall be borne by the other Stateand shall be payable regardless of the amount collected on its behalf by that other State

As soon as a Contracting State anticipates that extraordinary costs may be incurred it shall so advise the other Contracting State and indicate the estimated amount of such costs

8 In this Article the term ldquotaxesrdquo means the taxes to which the Convention applies and includes any interestand penalties relating thereto

Article 29 Members of diplomatic missions and consular posts

Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular postsunder the general rules of international law or under the provisions of special agreements

Article 30 Entry into force

1 The Governments of the Contracting States shall notify each other that the constitutional requirements for theentry into force of this Convention have been complied with

2 The Convention shall enter into force thirty days after the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect in both Contracting Statesa) in respect of taxes withheld at source on income derived on or after 1 January in the calendar year nextfollowing the year in which the Convention enters into force

b) in respect of other taxes on income and taxes on capital for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the Convention enters into force




Article 31 Termination

This Convention shall remain in force until terminated by a Contracting State Either Contracting State mayterminate the Convention through diplomatic channels by giving notice of termination in writing at least sixmonths before the end of any calendar year In such event the Convention shall cease to have effect in bothContracting Statesa) in respect of taxes withheld at source on income derived on or after 1 January in the calendar year nextfollowing the year in which the notice is given b) in respect of other taxes on income and taxes on capital for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the notice is given

In witness whereof the undersigned duly authorised thereto have signed this Convention

Done in duplicate at Oslo this 14th day of May 1993 in the English language

For the Governmentof the Republic of Estonia For the Governmentof the Kingdom of NorwayA ALAS K GOLDING

PROTOCOL

At the signing today of the Convention between the Republic of Estonia and the Kingdom of Norway for theavoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital(hereinafter referred to as ldquothe Conventionrdquo) the undersigned have agreed upon the following provisions whichshall form an integral part of the Convention

1 With reference to the provisions of the ConventionWhere the term ldquostatutory bodyrdquo appears it is understood that this term means any legal entity of a publiccharacter and created by the laws in a Contracting State in which no person other than the State itself a politicalsubdivision or a local authority thereof has an interest

2 With reference to Article 7 paragraph 3It is understood that expenses to be allowed as deductions by a Contracting State include only expenses that are

deductible under the domestic laws of that State

3 With reference to Article 8It is understood that ldquoprofits of an enterprise of a Contracting State from the operation of ships in internationaltrafficrdquo should be interpreted according to paragraphs 7 to 14 of the Commentary on Article 8 of the OECDModel Convention and does not in any event include the profits from the operation or ownership of dockswarehouses terminal facilities stevedoring equipment or other similar property located on land except wherethe profits are directly related to the operation by the enterprise of such ships

4 With reference to Article 11 paragraph 3 d)It is understood that a person is related to another person where one person alone or together with on or morerelated persons has directly or indirectly an interest of more than 50 per cent in the other person or where oneor more persons alone or together with one or more related persons have directly or indirectly an interest of more than 50 per cent in the two persons

5 With reference to Article 12 paragraph 2It is understood that the term ldquoroyaltiesrdquo shall be deemed not to include payments for the use of drilling rigs or similar purpose equipment used for the exploration for or the extraction of hydrocarbons

6 With reference to Article 12 paragraph 3It is agreed that the income from leasing of industrial commercial or scientific equipment shall be included inthe term royalties as defined in Article 12 paragraph 3

7 With reference to Article 15 paragraph 2The provisions of paragraph 2 shall not apply to an employee who is hired out For the purposes of the preceding sentence an employee who is a resident of a Contracting State shall be deemed to be hired out if he is placed at another persons disposal by a person (the hirer-out) to carry out work in the business of suchother person (the principal) in the other Contracting State provided that the principal is a resident of or has a permanent establishment in that other State and that the hirer-out neither has any responsibility nor bears anyrisk in respect of the result of the work



In determining whether an employee shall be deemed to be hired out a comprehensive review shall be carriedout with particular reference to whethera) the overall supervision of the work rests with the principal b) the work is carried out in a place of work which is at the disposal of the principal and for which he hasresponsibilityc) the remuneration to the hirer-out is computed according to the time spent or with reference to any other relationship between the remuneration and the wages received by the employeed) the main part of the tools and materials are supplied by the principal ande) the hirer-out does not decide unilaterally on the number of employees or their qualifications

8 Notwithstanding paragraph 3 of Article 15

Where remuneration is derived in respect of an employment exercised aboard a ship registered in the NorwegianInternational Ships register (NIS) (or any other similar shipping register as may be agreed between thecompetent authorities of the Contracting States) such remuneration shall be taxable only in the Contracting Stateof which the recipient is a resident

The present paragraph shall not apply if the recipient is taxed in his State of residence more favourably thana person who is in the same circumstances in particular with respect to residence but whose employment isexercised aboard a ship that is not so registered

In witness whereof the undersigned duly authorised thereto have signed this Protocol



OtildeiendAkti avaldamisandmed taumliendatud lisatud seosed ja ingliskeelne tekst




allakirjutamist lisaks olemasolevatele maksudele votildei nende asemel mille suhtes leping nende lotildeigete totildettukehtib Lepingualuste riikide kompetentsed ametivotildeimud teatavad teineteisele kotildeigist olulistest muudatustestmis on tehtud nende vastavates maksuseadustes

3 artikkel Potildehimotildeisted

(1) Kaumlesoleva lepingu motildettes kui lepingu kontekst ei naumle ette teisitia) motildeiste laquoNorraraquo taumlhistab Norra Kuningriiki sealhulgas alasid vaumlljaspool Norra Kuningriigi territoriaalmerdkus Norra Kuningriik votildeib kooskotildelas Norra seadusandluse ja rahvusvahelise otildeigusega omada otildeigusi merepotildehja ja maapotildeue ja seal olevate loodusvarade suhtes motildeiste ei hotildelma Svalbardi Jan Mayeni ja Norra haldusalasid(laquobiland raquo)

b) motildeiste laquoEestiraquo taumlhistab Eesti Vabariiki ja kasutatuna geograafilises motildettes taumlhistab Eesti territooriumi jamuid Eesti territoriaalvetega kuumllgnevaid alasid kus Eesti votildeib Eesti seaduste alusel ja kooskotildelas rahvusvaheliseotildeigusega kasutada otildeigusi merepotildehja maapotildeue ning neis leiduvate loodusvarade suhtesc) motildeiste laquoisikraquo hotildelmab uumlksikisikut kompaniid ja muid isikute uumlhendusid) motildeiste laquokompaniiraquo taumlhistab kotildeiki juriidilisi isikuid votildei uumlksusi keda maksustamise eesmaumlrgil kaumlsitletakse juriidiliste isikutenae) motildeisted laquolepinguosalise riigi ettevotildeteraquo ja laquoteise lepinguosalise riigi ettevotildeteraquo taumlhistavad vastavaltlepinguosalise riigi residendi poolt juhitavat ettevotildetet ja teise lepinguosalise riigi residendi poolt juhitavatettevotildetetf) motildeiste laquokodanikraquo taumlhistab

(i) lepinguosalise riigi kodakondsust omavat uumlksikisikut(ii) juriidilist isikut osauumlhingut votildei assotsiatsiooni kelle staatus on maumlaumlratletud lepinguosalises riigis

kehtivate seadustegag) motildeiste laquorahvusvaheline transportraquo taumlhistab lepinguosalise riigi ettevotildette mere- votildei otildehutransporti vaumlljaarvatud juhul kui mere- votildei otildehutransport toimub ainult teise lepinguosalise riigi piiridesh) motildeiste laquokompetentne ametivotildeimraquo taumlhistab

(i) Norras rahandusministrit votildei tema volitatud esindajaid(ii) Eestis rahandusministrit votildei tema volitatud esindajaid

(2) Kui lepinguosaline riik kasutab lepingu rakendamisel teisi siin defineerimata motildeisteid siis on neil kuikontekst ei eelda teisiti taumlhendus mis neil on selle riigi seaduse alusel vastavate maksude kohta mille suhtesleping kehtib

4 artikkel Resident

(1) Kaumlesolevas lepingus taumlhistab motildeiste laquolepinguosalise riigi residentraquo kotildeiki isikuid kellel on selle riigi seadustealusel maksukohustus elukoha asukoha juhtimiskeskuse liikmeksolekukoha votildei motildene muu sarnase kriteeriumialusel Motildeiste hotildelmab ka lepinguosalist riiki tema riiklikke alluumlksusi kohalikke omavalitsusi ja statuudigamaumlaumlratletud uumlksusi Motildeiste ei hotildelma isikut kellel on selles riigis maksukohustus ainult seal asuvate tuluallikatevotildei kapitali alusel

(2) Kui 1 lotildeike saumltete kohaselt on uumlksikisik motildelema lepinguosalise riigi resident siis maumlaumlratakse tema staatus jaumlrgnevalta) teda loetakse residendiks riigis kus tal on alaline elukoht kui tal on alaline elukoht motildelemas riigis siisloetakse teda residendiks riigis kellega tal on otsesemad isiklikud ja majanduslikud sidemed (eluliste huvidekeskus) b) kui riiki kus on tema eluliste huvide keskus ei ole votildeimalik kindlaks maumlaumlrata votildei kui tal puudub alalineelukoht kummaski riigis siis loetakse teda residendiks riigis kus ta pidevalt viibibc) kui ta viibib pidevalt motildelemas riigis votildei ei viibi pidevalt kummaski neist siis loetakse teda residendiks riigismille kodanik ta ond) kui ta on motildelema riigi kodanik votildei ei ole kummagi riigi kodanik siis lahendatakse see kuumlsimuslepinguosaliste riikide kompetentsete ametivotildeimude vastastikusel kokkuleppel

(3) Kui 1 lotildeike saumltete kohaselt on isik kes ei ole uumlksikisik motildelema lepinguosalise riigi resident siis puumluumlavad

lepinguosaliste riikide kompetentsed ametivotildeimud lahendada seda kuumlsimust vastastikuse kokkuleppe teel jaotsustada lepingu rakendamise uumlle sellise isiku suhtes Vastava kokkuleppe puudumisel ei loeta isikut lepingumotildettes kummaski lepinguosalises riigis teise lepinguosalise riigi residendiks

5 artikkel Puumlsiv tegevuskoht

(1) Kaumlesolevas lepingus taumlhistab motildeiste laquopuumlsiv tegevuskohtraquo kindlat aumlritegevuse kohta mille kaudu tervikunavotildei osaliselt toimub ettevotildette aumlritegevus

(2) Motildeiste laquopuumlsiv tegevuskohtraquo hotildelmab eriti(a) juhtimiskeskust(b) haruettevotildetet(c) kontorit(d) vabrikut(e) toumloumlkoda ja

(f) kaevandust nafta- votildei gaasipuurauku karjaumlaumlri votildei motildenda teist loodusvarade kasutuselevotildetu kohta












































































































































23 artikkel Kapital



















































intresse ja trahve















PROTOKOLL














































Article 4 Residence





























































Article 11 Interest


































































Article 20 Students





















Article 23 Capital







that State

































































PROTOCOL































































































































































23 artikkel Kapital



















































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PROTOKOLL














































Article 4 Residence





























































Article 11 Interest


































































Article 20 Students





















Article 23 Capital







that State

































































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PROTOKOLL














































Article 4 Residence





























































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Article 23 Capital







that State

































































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that State

































































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Article 20 Students





















Article 23 Capital







that State

































































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Article 11 Interest


































































Article 20 Students





















Article 23 Capital







that State

































































PROTOCOL















































































Article 20 Students





















Article 23 Capital







that State

































































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Article 23 Capital







that State

































































PROTOCOL


























that State

































































PROTOCOL





































































PROTOCOL




















dtc agreement between norway and estonia

Documents