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FYR Macedonia: Norway treaty ratified.
- Source :
- International Tax Review; Oct2011, Vol. 22 Issue 8, p44-44, 1p
- Publication Year :
- 2011
-
Abstract
- The article discusses the treaty signed by the FYR Macedonian government for the avoidance of double taxation and the prevention of fiscal evasion with Norway earlier in 2011. It says that the treaty is generally harmonized with the Organisation for Economic Co-operation and Development (OECD) Model Convention with some exceptions. According to the author, the treaty includes an article in regards to alimony, payments under a social security system and pensions. The terms of the withholding tax rate for interest are also discussed.
- Subjects :
- DOUBLE tax agreements
TAX evasion
ALIMONY
SOCIAL security
PENSIONS
WITHHOLDING tax
Subjects
Details
- Language :
- English
- ISSN :
- 09587594
- Volume :
- 22
- Issue :
- 8
- Database :
- Complementary Index
- Journal :
- International Tax Review
- Publication Type :
- Periodical
- Accession number :
- 70345161