Résolution des différends

Norway Dispute Resolution Country Profile



last update 29 June 2010


Competent Authority 

Royal Ministry of Finance
Department for Tax Treaties and International Tax Affairs
P.O. Box 8008 Dep
N-0030 Oslo
Tel: +47 22244431/33 / Fax: +47 22249511

Directorate of Taxes
P.O. Box 9200 Grønland
N- 0134 Oslo
Tel: + 47 22077000 / Fax: +47 22077108 


MAPs are handled by both the Ministry of Finance and the Directorate of Taxes. 

Scope of MAP & MAP APA 

- Relief of double taxation

- Interpretation and application of the treaty 

Domestic guidelines & administrative arrangements 


Time for filing 

Normally within 3 years from the receipt of the first notification of the action resulting in taxation not in accordance with the tax treaty. The time limit may differ in the treaties. 

Form of Request 


Documentation requirement 

No formal requirements.

The taxpayer must submit all information necessary to prove that the taxation is not in accordance with the tax treaty. 

User fees 


Tax collection / penalty /interest 

The general rules also apply in the MAP:


Special treatment: according to the Nordic convention on collection of tax and transfer of tax no interest accrues on taxes that are transferred. 

Other dispute resolution mechanisms 


Government Website 

Ministry of Finance


Directorate of Taxes



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