Protocol 2009 Norway - Austria

The Kingdom of Norway and the Republic of Austria desiring to  conclude a Protocol and an Additional Protocol amending the Convention  for the avoidance of double taxation and the prevention of fiscal  evasion with respect to taxes on income and on capital, signed in  Vienna on 28 November 1995 as amended by the Protocol signed on  14 November 2005 with Additional Protocol (hereinafter referred  to as «the Convention»),

Have agreed as follows:

Article 1

Article 27 of the Convention shall be deleted and replaced by  the following:

«Article 27  

Exchange of Information  

1. The competent authorities of the Contracting  States shall exchange such information as is foreseeably relevant  for carrying out the provisions of this Convention or to the administration  or enforcement of the domestic laws concerning taxes of every kind  and description imposed on behalf of the Contracting States, or  of their political subdivisions or local authorities, insofar as the  taxation thereunder is not contrary to the Convention. The exchange  of information is not restricted by Articles 1 and 2.

2. Any information received under paragraph 1 by a Contracting  State shall be treated as secret in the same manner as information obtained  under the domestic laws of that State and shall be disclosed only  to persons or authorities (including courts and administrative bodies)  concerned with the assessment or collection of, the enforcement  or prosecution in respect of, the determination of appeals in relation  to the taxes referred to in paragraph 1, or the oversight of the  above. Such persons or authorities shall use the information only  for such purposes. They may disclose the information in public court  proceedings or in judicial decisions. Notwithstanding the foregoing,  information received by a Contracting State may be used for other  purposes when such information may be used for such other purposes  under the laws of both States and the competent authority of the  supplying State authorises such use.

3. In no case shall the provisions of paragraphs 1 and 2 be  construed so as to impose on a Contracting State the obligation:

   1. to carry out administrative measures  at variance with the laws and administrative practice of that or  of the other Contracting State;

   2. 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 State;

   3. to supply information which would disclose any trade, business,  industrial, commercial or professional secret or trade process,  or information, the disclosure of which would be contrary to public  policy (ordre public).

4. If information is requested by a Contracting State in accordance  with this Article, the other Contracting State shall use its information  gathering measures to obtain the requested information, even though  that other State may not need such information for its own tax purposes.  The obligation contained in the preceding sentence is subject to  the limitations of paragraph 3 but in no case shall such limitations  be construed to permit a Contracting State to decline to supply  information solely because it has no domestic interest in such information.

5. In no case shall the provisions of paragraph 3 be construed  to permit a Contracting State to decline to supply information solely because  the information is held by a bank, other financial institution,  nominee or person acting in an agency or a fiduciary capacity or  because it relates to ownership interests in a person.»

Article 2

The Additional Protocol signed in Vienna on 14 November 2005  together with the Protocol amending the Convention for the avoidance  of double taxation and the prevention of fiscal evasion with respect  to taxes on income and on capital, signed in Vienna on 28 November  1995 shall be deleted.

Article 3

The Contracting States shall notify each other through diplomatic  channels that all legal procedures for the entry into force of this  Protocol have been completed. The Protocol shall enter into force  on the first day of the third month next following the date of the  receipt of the latter of the notifications referred to above. The  provisions of this Protocol shall have effect with regard to taxable periods  beginning on or after 1 January of the calendar year next following  the year of the entry into force of this Protocol. Article 27 of  the Convention signed at Vienna on 28 November 1955 as amended by  the Protocol signed on 14 November 2005 with additional Protocol  shall continue to be applicable for the taxable years prior to the  effect of this Protocol.

IN WITNESS WHEREOF the plenipotentiaries of the two Contracting  States, duly authorised thereto, have signed this Protocol.

DONE in duplicate in Vienna on this 16th day of September 2009  in the Norwegian, German and English languages, all the texts being  equally authentic. In case of any divergences of interpretation,  the English text shall prevail.

 

Additional protocol

At the moment of signing the Protocol amending the Convention  for the avoidance of double taxation and the prevention of fiscal  evasion with respect to taxes on income and on capital, signed in Vienna  on 28 November 1995 as amended by the Protocol signed on 14 November  2005 with additional Protocol, this day concluded between the Kingdom  of Norway and the Republic of Austria, the undersigned have agreed  that the following provisions shall form an integral part of the  Protocol:

With respect to Article 27 of the Convention:

1. The competent authority of the applicant  State shall provide the following information to the competent authority  of the requested State when making a request for information under the  Convention to demonstrate the foreseeable relevance of the requested  information:

   1. the identity of the person under examination  or investigation;

   2. a statement of the information sought including its nature  and the form in which the applicant State wishes to receive the  information from the requested State;

   3. the tax purpose for which the information is sought;

   4. grounds for believing that the information requested is  held in the requested State or is in the possession or control of  a person within the jurisdiction of the requested State;

   5. to the extent possible, the name and address of any person  believed to be in possession of the requested information;

   6. a statement that the applicant State has pursued all means  available in its own territory to obtain the information, except  those that would give rise to disproportionate difficulties.

2. It is understood that the exchange of information provided  in Article 27 does not include measures which constitute «fishing  expeditions».

3. It is understood that paragraph 5 of Article 27 does not  obligate the Contracting States to exchange information on a spontaneous  or automatic basis.

4. It is understood that – in addition to the above mentioned  principles – for the interpretation of Article 27 the principles  established in the OECD Commentaries shall be considered as well.

IN WITNESS WHEREOF the plenipotentiaries of the two Contracting  States, duly authorised thereto, have signed this Protocol.

DONE in duplicate in Vienna on this 16th day of September 2009  in the Norwegian,German and English languages, all the texts being  equally authentic. In case of any divergences of interpretation,  the English text shall prevail.