»Ê¹ÚÌåÓýapp

Interest and royalties arising in Norway and beneficially owned by a resident of the United Kingdom are not taxable in Norway.

»Ê¹ÚÌåÓýapp reduced rate provided by the treaty is not given if the interest or royalty is effectively connected (see INTM153110 eighth sub-paragraph) with a permanent establishment which the United Kingdom resident recipient has in Norway.