Income Tax (Double Taxation Relief) (Taxes on Income) (Kingdom of Norway) Order, 2017

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Jurisdiction: Zambia
Instrument: Statutory instrument
Citation: SI 41 of 2017
Version: 9 Jun 2017
Language: en
Official source: View official record ↗

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About this statute

This provision says the Order may be cited by a specific title. This section gives effect in Zambia to the Zambia–Norway double taxation agreement and says it applies to residents of one or both Contracting States. This Agreement applies to taxes on income imposed for a Contracting State, or its political subdivisions or local authorities. This provision says certain taxes are to be treated as taxes on income. This provision lists the taxes covered by the Agreement in Norway and Zambia.

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Provisions of Income Tax (Double Taxation Relief) (Taxes on Income) (Kingdom of Norway) Order, 2017

Showing 104 of 104

1
This Order may be cited as the Income Tax (Double Taxation
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AI-assisted research summary: This provision says the Order may be cited by a specific title.

1. This Order may be cited as the Income Tax (Double Taxation Title Relief) (Taxes on Income) (Kingdom of Norway) Order, 2017.
2
Section 2
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AI-assisted research summary: This section gives effect in Zambia to the Zambia–Norway double taxation agreement and says it applies to residents of one or both Contracting States.

2. The Agreement, the text of which is set out in the Schedule, being an Agreement relating to relief from double taxation on income and mutual assistance in tax matters made between the Government of the Republic of Zambia and the Kingdom of Norway has effect in Zambia in accordance with section seventy-four of the Act. Double Taxation Relief Copies of this Statutoty Instrument can be obtained from the Government Printer, P.O.Box 30136, 10101, Lusaka, Price K36.00 each 232 Statutory Instruments 9th June, 2017 SCHEDULE (Paragraph 2) AGREEEMENT BETWEEN THE REPUBLIC OF ZAMBIA AND THE KINGDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Republic of Zambia and the Government of the Kingdom of Norway, desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, have agreed as follows: Article 1 Persons Covered This Agreement shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes Covered

Part

SCHEDULE

1
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or
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AI-assisted research summary: This Agreement applies to taxes on income imposed for a Contracting State, or its political subdivisions or local authorities.

1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2
There shall be regarded as taxes on income all taxes imposed on total income, or on elements
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AI-assisted research summary: This provision says certain taxes are to be treated as taxes on income.

2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3
The existing taxes to which this Agreement shall apply are in particular
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AI-assisted research summary: This provision lists the taxes covered by the Agreement in Norway and Zambia.

3. The existing taxes to which this Agreement shall apply are in particular— (a) in the case of Norway— (i) the national tax on income; (ii) the county municipal tax on income; (iii) the municipal tax on income; (iv) the national tax on remuneration to non resident artistes; (hereinafter referred to as “ Norwegian tax ”); (b) in the case of Zambia, the Income Tax (hereinafter referred to as “ Zambian tax ”).
4
This Agreement shall apply also to any identical or substantially similar taxes that are
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AI-assisted research summary: The Agreement also applies to later taxes that are identical or substantially similar to the existing taxes, and the competent authorities must notify each other of significant changes to their taxation laws.

4. This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. Article 3 General Definitions
1
For the purposes of this Agreement, unless the context otherwise requires
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AI-assisted research summary: This section defines key terms used in the Agreement, including Norway, Zambia, person, company, enterprise, international traffic, competent authority, national, and business.

1. For the purposes of this Agreement, unless the context otherwise requires — (a) the term “ Norway ” means the Kingdom of Norway; the term does not comprise Svalbard, Jan Mayen and the Norwegian dependencies; (b) the term “ Zambia ” means the Republic of Zambia or any area within which Zambia, in accordance with international law, may exercise sovereign rights or jurisdiction; (c) the terms “ a Contracting State ” and “ the other Contracting State ” mean Norway or Zambia, as the context requires; (d) the term “ person ” includes an individual, a company and any other body of persons; (e) the term “ company ” means any body corporate or any entity which is treated as a body corporate for tax purposes; 9th June, 2017 Statutory Instruments 233 (f) the term “ enterprise ” applies to the carrying on of any business; (g) the terms “ enterprise of a Contracting State ” and “ enterprise of the other Contracting State ” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term “ international traffic ” means any transport by a ship or aircraft, except when the ship or aircraft is operated solely between places in a Contracting State; (i) the term “ competent authority ” means — (i) in Norway, the Minister of Finance or the Minister’s authorised representative; and (ii) in Zambia, the Commissioner-General of the Zambia Revenue Authority, or the Commissioner-Generals authorised representative; (j) the term “ national ”, in relation to a Contracting State, means — (i) any individual possessing the nationality or citizenship of that Contracting State; and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; and (k) the term “ business ” includes the performance of professional services and of other activities of an independent character.
2
As regards the application of this Agreement at any time by a Contracting State, any term
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AI-assisted research summary: If a term is not defined in the Agreement, it takes the meaning it has under the Contracting State’s law for the relevant taxes, unless the context requires otherwise.

2. As regards the application of this Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which this Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. Article 4 Resident
1
For the purposes of this Agreement, the term “ resident of a Contracting State ” means any
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AI-assisted research summary: This provision defines “resident of a Contracting State” for the Agreement.

1. For the purposes of this Agreement, the term “ resident of a Contracting State ” means any person who, under the laws of that State, is liable to tax therein by reason of that person’s domicile, residence, place of incorporation, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.
2
Where by reason of the provisions of paragraph 1 an individual is a resident of both
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AI-assisted research summary: If an individual is treated as resident in both Contracting States, this section sets a step-by-step rule for deciding which State counts as the sole residence.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then that individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident solely of the State in which a permanent home is available to the individual; if a permanent home is available to the individual in both States, the individual shall be deemed to be a resident solely of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if sole residence cannot be determined under the provisions of sub-paragraph (a), the individual shall be deemed to be a resident solely of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident solely of the State of which the individual is a national; (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 234 Statutory Instruments 9th June, 2017
3
Section 3
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AI-assisted research summary: If a non-individual is resident in both Contracting States, the competent authorities should try to तयermine by mutual agreement which State it is treated as resident in for this Agreement.

3. Where by reason of the provisions of paragraph1, a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which that person shall be deemed to be a resident for the purposes of this Agreement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of a mutual agreement by the competent authorities of the Contracting States, such person shall not be entitled to any exemption or relief from tax provided by this Agreement, except to the extent and in such a manner as may be agreed upon by the competent authorities of the Contracting States. Article 5 Permanent Establishment
1
For the purposes of this Agreement, the term “ permanent establishment ” means a fixed place
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AI-assisted research summary: This provision defines “permanent establishment” as a fixed place of business through which an enterprise carries on business wholly or partly.

1. For the purposes of this Agreement, the term “ permanent establishment ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2
The term “ permanent establishment ” includes especially
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AI-assisted research summary: “Permanent establishment” includes especially certain fixed places of business, such as management offices, branches, offices, factories, workshops, and mines or other resource-extraction sites.

2. The term “ permanent establishment ” includes especially— (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources.
3
The term “ permanent establishment ” also encompasses
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AI-assisted research summary: This provision expands the meaning of “permanent establishment” to cover certain sites, services, individual service activity, and natural-resource installations if the relevant 183-day conditions are met.

3. The term “ permanent establishment ” also encompasses— (a) a building site, a construction, assembly or installation project or any supervisory activity in connection with such site, project or activity, but only where such site, project or activity continues for a period of more than 183 days; (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the Contracting State for a period or periods exceeding in the aggregate183 days in any twelve month period commencing or ending in the fiscal year concerned; (c) for an individual, the performing of services in a Contracting State by that individual, but only if the individual’s stay in that State, for the purpose of performing those services, is for a period or periods aggregating more than 183 days within any twelve month period commencing or ending in the fiscal year concerned; (d) an installation or structure used for the exploration for natural resources provided that the installation or structure continues for a period of not less than 183 days within any twelve month period.
4
Notwithstanding the preceding provisions of this Article, the term “ permanent establishment ” shall
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AI-assisted research summary: This provision says certain storage, display, delivery, purchasing, information-collection, and preparatory or auxiliary activities do not count as a “permanent establishment.”

4. Notwithstanding the preceding provisions of this Article, the term “ permanent establishment ” shall be deemed not to include— (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; 9th June, 2017 Statutory Instruments 235 (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; (e) 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 character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5
Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent
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AI-assisted research summary: An enterprise is treated as having a permanent establishment in a Contracting State if a person other than an independent agent acts for it there and habitually has authority to conclude contracts in the enterprise’s name, unless the person’s activities are limited to the paragraph 4 activities.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom paragraph 6 applies is acting on behalf of an enterprise and has, and habitually exercises, in 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 person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
6
An enterprise of a Contracting State shall not be deemed to have a permanent establishment
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AI-assisted research summary: An enterprise of a Contracting State is not treated as having a permanent establishment in the other Contracting State just because it does business there through an independent broker or similar agent, if that agent acts in the ordinary course of business.

6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which should have been made between independent enterprises, the agent 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
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AI-assisted research summary: Control or ownership between companies in different Contracting States does not, by itself, make either company a permanent establishment of the other.

7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which 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 permanent establishment of the other. Article 6 Income from Immovable Property
1
Income derived by a resident of a Contracting State from immovable property (including
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AI-assisted research summary: Income a resident earns from immovable property in the other Contracting State may be taxed in that State.

1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2
The term “ immovable property ” shall have the meaning which it has under the law of the
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AI-assisted research summary: “Immovable property” means the meaning given by the law of the Contracting State where the property is situated, and it includes several related kinds of property and rights; ships and aircraft are excluded.

2. The term “ immovable property ” shall have the meaning which it has under the law of the Contracting State in which 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 general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property. 236 Statutory Instruments 9th June, 2017
3
The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or
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AI-assisted research summary: Paragraph 1 applies to income from the direct use, letting, or other use of 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.
4
Section 4
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AI-assisted research summary: The same rules in paragraphs 1 and 3 also apply to an enterprise’s income from immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. Article 7 Business Profits
1
The profits of an enterprise of a Contracting State shall be taxable only in that State unless
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AI-assisted research summary: Enterprise profits are taxable only in one Contracting State, unless the enterprise has a permanent establishment in the other State.

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 the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
2
Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries
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AI-assisted research summary: If a business has a permanent establishment in the other Contracting State, each Contracting State must attribute to that establishment the profits it would make as if it were an independent enterprise.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and 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
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AI-assisted research summary: When calculating a permanent establishment’s profits, deductible business expenses are allowed, but certain payments to head office or other offices are excluded, and profits are not attributed just because the permanent establishment bought goods or merchandise.

3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices. 4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
5
For the purpose of the preceding paragraphs, the profits to be attributed to the permanent
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AI-assisted research summary: The profits attributed to a permanent establishment should be determined using the same method each year, unless there is a good and sufficient reason to change it.

5. For the purpose 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 a good and sufficient reason to the contrary.
6
Where profits include items of income which are dealt with separately in other Articles of
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AI-assisted research summary: If profits include income dealt with separately in other Articles, this Article does not affect those Articles.

6. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article. Article 8 International Transport
1
Profits of an enterprise of a Contracting State from the operation of ships or aircraft in
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AI-assisted research summary: Profits from operating ships or aircraft in international traffic are taxable only in the relevant Contracting State.

1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 9th June, 2017 Statutory Instruments 237
2
Profits of an enterprise of a Contracting State from the use, maintenance, rental or lease of
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AI-assisted research summary: Profits from using, maintaining, renting, or leasing certain containers in international traffic are taxable only in the relevant Contracting State.

2. Profits of an enterprise of a Contracting State from the use, maintenance, rental or lease of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise in international traffic shall be taxable only in that State.
3
The provisions of paragraphs 1 and 2 shall also apply to profits derived from the participation
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AI-assisted research summary: Profits from participation in a pool, joint business, or international operating agency are treated the same as other profits under paragraphs 1 and 2. If associated enterprises set non-arm’s-length conditions, profits that would have accrued may be included and taxed accordingly.

3. The provisions of paragraphs 1 and 2 shall also apply to profits derived from the participation in a pool, a joint business or in an international operating agency. Article 9 Associated Enterprises 1 Where— (a) 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 a Contracting State and an enterprise of the other Contracting State; and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations 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, have not 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 and taxes
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AI-assisted research summary: If one Contracting State taxes profits that were already taxed in the other State, the other State must make an appropriate tax adjustment. The competent authorities may consult each other if needed.

2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.
3
Section 3
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AI-assisted research summary: Paragraph 2 does not apply if proceedings end in a final ruling that one of the enterprises is liable to penalty for fraud, gross negligence, or wilful default.

3. The provisions of paragraph 2 shall not apply where judicial, administrative or other legal proceedings have resulted in the final ruling that by actions giving rise to an adjustment of profits under paragraph 1, one of the enterprises concerned is liable to penalty with respect to fraud, gross negligence or wilful default. Article 10 Dividends
1
Dividends paid by a company which is a resident of a Contracting State to a resident of the
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AI-assisted research summary: Dividends paid by a company resident in one Contracting State may be taxed in the other Contracting State.

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2
However, such dividends may also be taxed in the Contracting State of which the company
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AI-assisted research summary: The source lets the company’s residence state tax dividends, but caps the tax at 5% or 15% depending on who owns the dividends.

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed— (a) 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 25percent of the capital of the company paying the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 238 Statutory Instruments 9th June, 2017
3
Where dividends are derived and beneficially owned by the Government of a Contracting
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AI-assisted research summary: Dividends derived and beneficially owned by a Government of a Contracting State are taxable only in that State.

3. Where dividends are derived and beneficially owned by the Government of a Contracting State, such dividends shall be taxable only in that State. For the purposes of this paragraph, the term “ Government of a Contracting State ” shall include— (a) in the case of Norway— (i) the Central Bank of Norway; (ii) the Government Pension Fund Global; and (iii) a statutory body or any entity wholly owned by the Government of Norway; and (b) in the case of Zambia— (i) the Central Bank of Zambia; and (ii) a statutory body or any entity wholly owned by the Government of Zambia.
4
The term “ dividends ” as used in this Article means income from shares or other rights, not
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AI-assisted research summary: This provision defines “dividends” for this Article.

4. The term “ dividends ” 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 that is subjected to the same taxation treatment as income from shares by the laws of the Contracting State of which the company making the distribution is a resident.
5
The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the
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AI-assisted research summary: Paragraphs 1 and 2 do not apply where the dividend owner is a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment there, and the dividend-holding is effectively connected with that permanent establishment.

5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
6
Where a company which is a resident of a Contracting State derives profits or income from
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AI-assisted research summary: If a resident company earns profits or income from the other Contracting State, that other State may not tax the dividends or the company’s undistributed profits, subject to stated exceptions for certain dividend recipients and connected holdings.

6. 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 the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
7
The provisions of this Article shall not apply if it was the main purpose or one of the main
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AI-assisted research summary: This Article does not apply if the share creation or assignment was mainly intended to take advantage of the Article.

7. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment. Article 11 Interest
1
Section 1
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AI-assisted research summary: Interest paid to a resident of the other Contracting State may be taxed in that other State.

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2
Section 2
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AI-assisted research summary: Interest may also be taxed in the Contracting State where it arises, but the tax on a resident of the other Contracting State must not exceed 10% of the gross interest amount.

2. However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3
Section 3
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AI-assisted research summary: Interest in a Contracting State is exempt from tax there if it is beneficially owned by specified government-related bodies of the other Contracting State.

3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State, provided that it is beneficially owned by— (a) the Government, a political sub division or a local authority of the other Contracting State. In the case of Norway the Government includes the Government Pension Fund Global; (b) the Central Bank of the other Contracting State; or (c) any agency or entity wholly owned by the Government, a political sub division, or local authority of the other Contracting State. 9th June, 2017 Statutory Instruments 239
4
The term “ interest ” as used in this Article means income from debt claims of every kind,
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AI-assisted research summary: This article defines “interest” as income from debt claims, including certain securities, bonds, debentures, premiums, and prizes, but excludes late-payment penalty charges.

4. The term “ interest ” as used in this Article means income from debt claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profit, 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,
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AI-assisted research summary: Paragraphs 1 and 2 do not apply when the interest’s beneficial owner is a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment, and the debt claim is effectively connected with that permanent establishment.

5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, and the debt claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
6
Interest shall be deemed to arise in a Contracting State when the payer is a resident of that
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AI-assisted research summary: Interest is treated as arising in a Contracting State if the payer is resident there, or in the state where a related permanent establishment is situated when the interest is borne by that establishment.

6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether that person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.
7
Where, by reason of a special relationship between the payer and the beneficial owner or
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AI-assisted research summary: If the payer and beneficial owner have a special relationship and the interest exceeds an arm’s-length amount, the Article applies only to that arm’s-length amount.

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 paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last mentioned amount. In such case, the 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 Agreement.
8
The provisions of this Article shall not apply if it was the main purpose or one of the main
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AI-assisted research summary: This Article does not apply if a main purpose of the person creating or assigning the debt claim was to use the Article’s benefit.

8. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment. Article 12 Royalties
1
Royalties arising in a Contracting State and paid to a resident of the other Contracting State
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AI-assisted research summary: Royalties arising in one Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2
However, such royalties may also be taxed in the Contracting State in which they arise, and
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AI-assisted research summary: Royalties may be taxed in the state where they arise, but if the beneficial owner is resident in the other Contracting State, the tax cannot exceed 10% of the gross royalties.

2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3
The term “ royalties ” as used in this Article means payments of any kind received as a
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AI-assisted research summary: This provision defines “royalties” as payments received for using, or the right to use, listed intellectual property and related know-how.

3. The term “ royalties ” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including cinematograph films, or films, tapes or discs for radio or television broadcasting), any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4
The provisions of paragraphs 1and 2 shall not apply if the beneficial owner of the royalties,
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AI-assisted research summary: Paragraphs 1 and 2 do not apply when the royalty recipient is a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment there, and the royalty right or property is effectively connected with that permanent establishment.

4. The provisions of paragraphs 1and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
5
Royalties shall be deemed to arise in a Contracting State when the payer is a resident of
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AI-assisted research summary: Royalties are treated as arising in a Contracting State if the payer is resident there, or if the payer has a permanent establishment in a Contracting State connected to the royalty-bearing right or property and the royalties are borne by that establishment.

5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether that person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment with which the 240 Statutory Instruments 9th June, 2017 right or property in respect of which the royalties are paid is effectively connected, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated.
6
Section 6
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AI-assisted research summary: If royalties are inflated because of a special relationship, the Article applies only to the arm’s-length amount.

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 the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last mentioned amount. In such case, the 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 Agreement.

Part

part of the payments shall remain taxable according to the laws of each Contracting State, due

7
The provisions of this Article shall not apply if it was the main purpose or one of the main
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AI-assisted research summary: This Article does not apply if the creation or assignment of rights was mainly done to take advantage of the Article.

7. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment. Article 13 Capital Gains
1
Section 1
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AI-assisted research summary: Gains from selling immovable property covered by Article 6 and located in the other Contracting State may be taxed in that other State.

1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2
Section 2
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AI-assisted research summary: The other State may tax gains from selling movable business property of a permanent establishment, including gains from selling the permanent establishment itself.

2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
3
Section 3
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AI-assisted research summary: Gains from selling certain ships, aircraft, or related movable property are taxable only in the enterprise’s own Contracting State.

3. Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State.
4
Section 4
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AI-assisted research summary: Gains from selling certain containers used in international transport are taxable only in the enterprise’s Contracting State.

4. Gains derived by an enterprise of a Contracting State from the alienation of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise in international traffic shall be taxable only in that State.
5
Section 5
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AI-assisted research summary: Gains from selling or otherwise alienating property are taxable only in the Contracting State where the alienator is resident, except for property covered by paragraphs 1 to 4.

5. Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. Article 14 Income from employment
1
Section 1
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AI-assisted research summary: Employment income of a resident is taxable only in that resident’s state, unless the employment is exercised in the other state; if it is, that income may also be taxed there.

1. Subject to the provisions of Articles 15, 17 and 18, 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 the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2
Section 2
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AI-assisted research summary: Remuneration from employment in the other Contracting State is taxable only in the first-mentioned State if the recipient stays in the other State no more than 183 days in any relevant 12-month period, the employer is not resident there, and the pay is not borne by a permanent establishment there.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first mentioned State if— (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve months period commencing or ending in the fiscal year concerned; (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 which the employer has in that other State. 9th June, 2017 Statutory Instruments 241
3
Notwithstanding the preceding provisions of this Article, remuneration derived by a resident
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AI-assisted research summary: A resident’s ship- or aircraft-employment income is taxable only in that resident’s state. Directors’ fees paid to a resident may also be taxed in the other contracting state.

3. Notwithstanding the preceding provisions of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft operated in international traffic shall be taxable only in that State. Article 15 Directors’ Fees Directors’ fees and other similar payments derived by a resident of a Contracting State in that person’s capacity as a member of the board of directors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. Article 16 Artistes and Sports persons
1
Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a
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AI-assisted research summary: A resident of a Contracting State who earns income as an entertainer or sports person from personal activities in the other Contracting State may be taxed in that other State.

1. Notwithstanding the provisions of Articles 7 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sports person, from that resident’s 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 sports
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AI-assisted research summary: Income from an entertainer’s or sports person’s personal activities may be taxed in the state where those activities are performed, even if the income is paid to someone else.

2. Where income in respect of personal activities exercised by an entertainer or a sports person acting as such accrues not to the entertainer or sports person but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sports person are exercised.
3
The provisions of paragraphs 1 and 2 shall not apply to income derived from activities
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AI-assisted research summary: The usual rules in paragraphs 1 and 2 do not apply to certain entertainers’ or sports persons’ income when their visit is mainly or wholly publicly funded.

3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or sports persons if the visit to that State is wholly or mainly supported by public funds of one or both of the Contracting States or political subdivisions or local authorities thereof. In such a case, the income is taxable only in the Contracting State in which the entertainer or the sports person is a resident. Article 17 Pensions, Annuities, Payments under a Social Security System and Alimony
1
Pensions, annuities and other similar payments, including payments under a social security
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AI-assisted research summary: Pensions, annuities, and similar payments paid to a resident of the other Contracting State may be taxed in that other State.

1. Pensions, annuities and other similar payments, including payments under a social security system, arising in a Contracting State and paid to a resident of the other Contracting State, may be taxed in that other State.
2
However, such payments may also be taxed in the State in which they arise, but the tax so
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AI-assisted research summary: Payments may also be taxed in the State where they arise, but the tax cannot exceed 15% of the gross amount.

2. However, such payments may also be taxed in the State in which they arise, but the tax so charged shall not exceed 15 per cent of the gross amount.
3
The term “ annuity ” means a stated sum payable to an individual periodically at stated
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AI-assisted research summary: “Annuity” means a stated sum paid periodically to an individual for life or for a specified or ascertainable period, in return for adequate and full consideration.

3. The term “ annuity ” means a stated sum payable to an individual periodically at stated times during that person’s life or 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 money=s worth.
4
Alimony and other maintenance payments paid to a resident of a Contracting State shall be
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AI-assisted research summary: Alimony and other maintenance payments are taxed only in the resident’s State, with a limited exception for certain cross-border payments.

4. Alimony and other maintenance payments paid to a resident of a Contracting State shall be taxable only in that State. However, any alimony or other maintenance payments paid by a resident of a Contracting State to a resident of the other Contracting State shall, to the extent it is not allowable as a relief to the payer, be taxable only in the first mentioned State. Article 18 Government Service
1
(a) Salaries, wages and other similar remuneration, other than a pension, paid by a
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AI-assisted research summary: Remuneration paid by a Contracting State, its subdivision, or local authority for services is taxable only in that State, except in a stated resident/nationality case where it is taxable only in the other Contracting State.

1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State; (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who— (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. 242 Statutory Instruments 9th June, 2017
2
The provisions of Articles 14, 15and 16 shall apply to salaries, wages and other similar
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AI-assisted research summary: Articles 14, 15, and 16 apply to salaries, wages, and similar remuneration for services connected with a business carried on by a Contracting State, political subdivision, or local authority. Student or apprentice maintenance, education, or training payments are not taxed in the first-mentioned State if the stated residency and source conditions are met.

2. The provisions of Articles 14, 15and 16 shall apply to salaries, wages and other similar remuneration, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. Article 19 Students Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first- mentioned State solely for the purpose of that person’s education or training receives for the purpose of that person’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. Article 20 Other Income
1
Items of income of a resident of a Contracting State, wherever arising, not dealt with in the
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AI-assisted research summary: Income of a resident of a Contracting State is taxable only in that State if it is not covered by earlier articles of the agreement.

1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.
2
The provisions of paragraph 1 shall not apply to income, other than income from immovable
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AI-assisted research summary: Paragraph 1 does not apply to certain income when the recipient is a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment, and the income is effectively connected with that establishment.

2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
3
Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a
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AI-assisted research summary: Certain income of a resident may also be taxed in the other Contracting State.

3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement and arising in the other Contracting State may also be taxed in that other State. Article 21 Elimination of Double Taxation
1
Subject to the provisions of the laws of Norway regarding the allowance as a credit against
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AI-assisted research summary: Norway must let a resident claim a deduction for Zambia tax paid on income that may be taxed in Zambia, and may include exempt income in the tax base while giving a related deduction.

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 of this Article) (a) where a resident of Norway derives income which, in accordance with the provisions of this Agreement, may be taxed in Zambia, Norway shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Zambia on that income; such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Zambia. (b) where in accordance with any provision of the Agreement income derived by a resident of Norway is exempt from tax in Norway, Norway may nevertheless include such income in the tax base, but shall allow as a deduction from the Norwegian tax on income that part of the income tax which is attributable to the income derived from Zambia.
2
Section 2
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AI-assisted research summary: A resident of Zambia with income from Norway may claim a credit for Norwegian tax against Zambian tax, but only up to the part of Zambian tax attributable to that income.

2. In Zambia double taxation shall be avoided as follows: Where a resident of Zambia derives income from Norway which may be taxed in Zambia in accordance with the provisions of this Agreement, the amount of the Norwegian tax payable in respect of that income shall be allowed as a credit against Zambian tax imposed on that resident. The amount of credit, however, shall not exceed that part of Zambian tax which is appropriate to that income. 9th June, 2017 Statutory Instruments 243 Article 22 Non-Discrimination
1
Nationals of a Contracting State shall not be subjected in the other Contracting State to any
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AI-assisted research summary: Nationals of one Contracting State must not be taxed more heavily, or face more burdensome connected requirements, in the other Contracting State than nationals of that other State in the same circumstances.

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 connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
2
The taxation on a permanent establishment which an enterprise of a Contracting State has
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AI-assisted research summary: A state must not tax a permanent establishment of an enterprise from the other Contracting State less favorably than comparable local enterprises.

2. 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.
3
Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11,or
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AI-assisted research summary: An enterprise may deduct interest, royalties, and other disbursements paid to a resident of the other Contracting State when calculating taxable profits, unless specified Article 9, 11, or 12 exceptions apply.

3. 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 State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first mentioned State.
4
Enterprises of a Contracting State, the capital of which is wholly or partly owned or
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AI-assisted research summary: Enterprises in one Contracting State that are owned or controlled by residents of the other Contracting State must not face more burdensome taxation or related requirements than similar local enterprises.

4. 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 mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first mentioned State are or may be subjected.
5
The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to
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AI-assisted research summary: This Article applies to taxes of every kind and description, despite Article 2.

5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. Article 23 Mutual Agreement Procedure
1
Where a person considers that the actions of one or both of the Contracting States result or
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AI-assisted research summary: A person may bring a tax treaty complaint to the relevant competent authority, and must do so within three years of the first notification of the action complained of.

1. Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Agreement, that person may, irrespective of the remedies provided by the domestic law of those States, present a case to the competent authority of the Contracting State of which the person is a resident or, if the case comes under paragraph 1 of Article 22, to that of the Contracting State of which the person is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
2
The competent authority shall endeavour, if the objection appears to it to be justified and
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AI-assisted research summary: The competent authority should try to resolve a justified objection by mutual agreement with the other Contracting State’s competent authority.

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement. Any agreement reached shall be implemented notwithstanding 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
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AI-assisted research summary: The competent authorities of the Contracting States must try to settle interpretation or application problems by mutual agreement, and they may consult together to eliminate double taxation in cases not covered by the Agreement.

3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement. 244 Statutory Instruments 9th June, 2017
4
The competent authorities of the Contracting States may communicate with each other
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AI-assisted research summary: The competent authorities of the Contracting States may communicate directly with each other to reach an agreement.

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. Article 24 Exchange of Information
1
The competent authorities of the Contracting States shall exchange such information as is
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AI-assisted research summary: The competent authorities of the Contracting States must exchange foreseeably relevant information for treaty administration, tax administration, or tax enforcement.

1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement 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 this Agreement. 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
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AI-assisted research summary: Information received by a Contracting State must be kept secret and used only for specified tax-related purposes, with limited disclosure and other uses allowed only in defined circumstances.

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
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AI-assisted research summary: This provision says paragraphs 1 and 2 cannot be read to require a Contracting State to take certain administrative actions or provide certain information.

3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation— (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other 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 State; (c) 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.
4
If information is requested by a Contracting State in accordance with this Article, the other
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AI-assisted research summary: When one Contracting State asks for information under this Article, the other Contracting State must use its information-gathering measures to get the requested information, even if it does not need it for its own tax purposes.

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
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AI-assisted research summary: A Contracting State must not refuse to supply information just because it is held by a bank, financial institution, nominee, or fiduciary/agency holder, or because it concerns ownership interests in a person.

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 25 Assistance in the Collection of Taxes
1
The Contracting States shall lend assistance to each other in the collection of revenue
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AI-assisted research summary: The Contracting States must help each other collect revenue claims. Their competent authorities may also agree on how this article will be applied.

1. The Contracting States shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this Article.
2
The term “ revenue claim ” as used in this Article means an amount owed in respect of taxes
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AI-assisted research summary: “Revenue claim” means certain tax amounts owed, including related interest, administrative penalties, and collection or conservancy costs.

2. The term “ revenue claim ” as used in this Article means an amount owed in respect of 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 this Agreement or any other instrument to which the Contracting States are parties, as well as interest, administrative penalties and costs of collection or conservancy related to such amount. 9th June, 2017 Statutory Instruments 245
3
When a revenue claim of a Contracting State is enforceable under the laws of that State and
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AI-assisted research summary: If a Contracting State’s revenue claim is enforceable and the debtor cannot prevent collection under that State’s law, the other Contracting State’s competent authority must accept and collect the claim when requested.

3. When a revenue claim of a Contracting State is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of collection by the competent authority of the other Contracting State. That revenue claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other State.
4
When a revenue claim of a Contracting State is a claim in respect of which that State may,
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AI-assisted research summary: A Contracting State’s competent authority must accept certain revenue claims from the other State for conservancy measures, and the other State must apply those measures under its own laws.

4. When a revenue claim of a Contracting State is a claim in respect of which that State may, under its law, take measures of conservancy with a view to ensure its collection, that revenue claim shall, at the request of the competent authority of that State, be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first mentioned State or is owed by a person who has a right to prevent its collection.
5
Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a
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AI-assisted research summary: A revenue claim accepted by a Contracting State is not subject to that State’s time limits or priority rules, and it also does not get any priority under the other Contracting State’s laws because of being a revenue claim.

5. Notwithstanding the provisions of paragraphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that State, be subject to the time limits or accorded any priority applicable to a revenue claim under the laws of that State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of paragraph 3 or 4 shall not, in that State, have any priority applicable to that revenue claim under the laws of the other Contracting State.
6
Proceedings with respect to the existence, validity or the amount of a revenue claim of a
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AI-assisted research summary: Proceedings about the existence, validity, or amount of a revenue claim of a Contracting State must not be brought before the courts or administrative bodies of the other Contracting State.

6. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State.
7
Where, at any time after a request has been made by a Contracting State under paragraph
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AI-assisted research summary: If the relevant revenue claim stops meeting the stated conditions, the first State’s competent authority must promptly notify the other State, and the first State must then suspend or withdraw its request if the other State chooses that option.

7. Where, at any time after a request has been made by a Contracting State under paragraph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to the first mentioned State, the relevant revenue claim ceases to be— (a) in the case of a request under paragraph 3, a revenue claim of the first mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection; or (b) in the case of a request under paragraph 4, a revenue claim of the first mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection; the competent authority of the first mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first mentioned State shall either suspend or withdraw its request.
8
In no case shall the provisions of this Article be construed so as to impose on a Contracting
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AI-assisted research summary: This Article should not be read as requiring a Contracting State to do certain kinds of administrative or assistance measures.

8. In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation— (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to carry out measures which would be contrary to public policy; (c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or administrative practice; (d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the other Contracting State. 246 Statutory Instruments 9th June, 2017 Members of Diplomatic Missions and Consular Posts Article 26
1
Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic
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AI-assisted research summary: This Agreement does not change the fiscal privileges of diplomatic mission or consular post members where international law or special agreements apply.

1. Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
2
Section 2
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AI-assisted research summary: If income is exempt from tax in the receiving State because of diplomatic or consular fiscal privileges, the sending State keeps the right to tax it.

2. Insofar as, due to fiscal privileges granted to members of diplomatic missions and consular posts under the general rules of international law or under the provisions of special international agreements, income is not subject to tax in the receiving State, the right to tax shall be reserved to the sending State. Article 27 Entry into Force
1
Each of the Contracting States shall notify the other in writing through diplomatic channels
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AI-assisted research summary: Each Contracting State must notify the other, in writing through diplomatic channels, when its constitutional procedures for the Agreement’s entry into force are complete.

1. Each of the Contracting States shall notify the other in writing through diplomatic channels of the completion of its constitutional procedures for the entry into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect in both Contracting States— (a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January next following the calendar year in which this Agreement enters into force; (b) in respect of other taxes, for taxable periods beginning on or after the first day of January next following the calendar year in which this Agreement enters into force.
2
The Convention between the Kingdom of Norway and the Republic of Zambia for the
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AI-assisted research summary: The Norway–Zambia double taxation convention ends and stops having effect when the related Agreement takes effect for the taxes covered by Article 28(1).

2. The Convention between the Kingdom of Norway and the Republic of Zambia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed in Oslo on 14 July 1971, shall terminate and cease to be effective from the date upon which this Agreement has effect in respect of the taxes to which this Agreement applies in accordance with the provisions of paragraph 1 of this Article. Article 28 Termination
1
This Agreement shall remain in force indefinitely, but either of the Contracting States may,
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AI-assisted research summary: Either Contracting State may give written notice of termination, through diplomatic channels, on or before 30 June in qualifying years after five years from entry into force.

1. This Agreement shall remain in force indefinitely, but either of the Contracting States may, on or before 30th June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination. In such event, the Agreement shall cease to have effect.
2
In such event, this Agreement shall cease to have effect in both Contracting States
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AI-assisted research summary: If the specified event happens, the Agreement stops having effect in both Contracting States.

2. In such event, this Agreement shall cease to have effect in both Contracting States— (a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following that in which the notice of termination is given; (b) in respect of other taxes, for taxable periods beginning on or after the first day of January of the year next following that in which the notice of termination is given. 9th June, 2017 Statutory Instruments 247 IN WITNESS WHEREOF the undersigned, being duly authorised thereto, have signed this Agreement. Done at Lusaka, this 17th day of December, 2015, in two originals, in the English and Norwegian languages, both being equally authentic. HIS EXCELLENCY ARVE OFSTAD, Ambassador For the Government of the Kingdom of Norway HON. A.B. CHIKWANDA, MP, Minister of Finance For the Government of the Republic of Zambia LUSAKA 30th May, 2017 [MFB/6/8/34] EDGAR C. LUNGU, President 248 Statutory Instruments 9th June, 2017

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