Norway

Norway has exchange of information relationships with 128 jurisdictions through 82 DTCs and 46 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Brunei Darussalam TIEA  27 Jun 2012  2012-06-27 25 Apr 2015  2015-04-25 Yes Yes
Tanzania DTC  28 Apr 1976  1976-04-28 4 Aug 1978  1978-08-04 Unreviewed No
Iceland DTC  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Malawi DTC  12 Aug 2009  2009-08-12 not yet in force  1900-01-01 Unreviewed Yes
Bosnia and Herzegovina DTC  1 Sep 1983  1983-09-01 not yet in force  1900-01-01 Unreviewed No
Finland TIEA  7 Dec 1989  1989-12-07 5 May 1991  1991-05-05 Yes No
Georgia DTC  10 Nov 2011  2011-11-10 23 Jul 2012  2012-07-23 Yes Yes
Bangladesh DTC  15 Sep 2004  2004-09-15 22 Dec 2005  2005-12-22 Unreviewed No
Canada DTC  12 Jul 2002  2002-07-12 19 Dec 2002  2002-12-19 Yes No
Italy DTC  17 Jun 1985  1985-06-17 25 May 1987  1987-05-25 Yes No
Barbados DTC  15 Nov 1990  1990-11-15 30 Jul 1991  1991-07-30 Yes Yes
Costa Rica TIEA  29 Jun 2011  2011-06-29 1 Jan 2015  2015-01-01 Yes Yes
France DTC  19 Dec 1980  1980-12-19 10 Sep 1981  1981-09-10 Yes No
Venezuela DTC  29 Oct 1997  1997-10-29 10 Aug 1998  1998-08-10 Unreviewed No
South Africa DTC  2 Dec 1996  1996-12-02 12 Sep 1996  1996-09-12 Yes No
New Zealand DTC  20 Apr 1982  1982-04-20 31 Mar 1983  1983-03-31 Yes No
Qatar DTC  29 Jun 2009  2009-06-29 30 Nov 2009  2009-11-30 Yes Yes
Monaco TIEA  23 Jun 2010  2010-06-23 30 Jan 2011  2011-01-30 Yes Yes
Ukraine DTC  7 Mar 1996  1996-03-07 18 Sep 1996  1996-09-18 Yes No
Australia DTC  8 Aug 2006  2006-08-08 12 Sep 2007  2007-09-12 Yes Yes
Anguilla TIEA  14 Dec 2009  2009-12-14 10 Apr 2011  2011-04-10 Yes Yes
Romania DTC  27 Apr 2015  2015-04-27 1 Apr 2016  2016-04-01 Yes Yes
Saint Vincent and the Grenadines TIEA  24 Mar 2010  2010-03-24 21 Mar 2011  2011-03-21 Yes Yes
Botswana TIEA  20 Feb 2013  2013-02-20 not yet in force  1900-01-01 Yes Yes
Guernsey TIEA  28 Oct 2008  2008-10-28 8 Oct 2009  2009-10-08 Yes Yes
Portugal DTC  10 Mar 2011  2011-03-10 15 Jun 2012  2012-06-15 Yes Yes
Grenada TIEA  19 May 2010  2010-05-19 9 Feb 2012  2012-02-09 Yes Yes
Andorra TIEA  24 Feb 2010  2010-02-24 18 Jun 2011  2011-06-18 Yes Yes
Trinidad and Tobago DTC  29 Oct 1969  1969-10-29 7 Aug 1970  1970-08-07 No No
Malta DTC  30 Mar 2012  2012-03-30 14 Feb 2013  2013-02-14 Yes Yes
Zambia DTC  14 Jul 1971  1971-07-14 22 Mar 1973  1973-03-22 Unreviewed No
Vanuatu TIEA  13 Oct 2010  2010-10-13 not yet in force  1900-01-01 Yes Yes
Ireland DTC  22 Nov 2000  2000-11-22 27 Nov 2001  2001-11-27 Yes No
San Marino TIEA  12 Jan 2010  2010-01-12 22 Jul 2010  2010-07-22 Yes Yes
Antigua and Barbuda TIEA  19 May 2010  2010-05-19 15 Jan 2011  2011-01-15 Yes Yes
Bahamas, The TIEA  10 Mar 2010  2010-03-10 9 Sep 2010  2010-09-09 Yes Yes
Gibraltar TIEA  16 Dec 2009  2009-12-16 8 Sep 2010  2010-09-08 Yes Yes
Cook Islands TIEA  16 Dec 2009  2009-12-16 6 Oct 2011  2011-10-06 Yes Yes
Albania DTC  14 Oct 1998  1998-10-14 13 Aug 1999  1999-08-13 Yes No
China DTC  25 Feb 1986  1986-02-25 21 Dec 1986  1986-12-21 Yes No
Hong Kong, China TIEA  22 Aug 2014  2014-08-22 4 Dec 2015  2015-12-04 Unreviewed Yes
Isle of Man TIEA  30 Oct 2007  2007-10-30 6 Sep 2008  2008-09-06 Yes Yes
Zimbabwe DTC  9 Mar 1999  1999-03-09 28 Aug 1991  1991-08-28 Unreviewed No
Aruba TIEA  10 Sep 2009  2009-09-10 1 Aug 2011  2011-08-01 Yes Yes
Senegal DTC  7 Apr 1994  1994-04-07 28 Feb 1997  1997-02-28 Yes No
Former Yugoslav Republic of Macedonia DTC  19 Apr 2011  2011-04-19 1 Nov 2011  2011-11-01 Yes Yes
Chile DTC  26 Oct 2001  2001-10-26 22 Jul 2003  2003-07-22 Yes No
Seychelles TIEA  30 Mar 2011  2011-03-30 14 May 2012  2012-05-14 Yes Yes
Samoa TIEA  16 Dec 2009  2009-12-16 30 Mar 2012  2012-03-30 Yes Yes
Marshall Islands TIEA  28 Sep 2010  2010-09-28 19 Jun 2011  2011-06-19 Yes Yes
Korea, Republic of DTC  5 Oct 1982  1982-10-05 1 Mar 1984  1984-03-01 Yes No
Sint Maarten DTC  13 Nov 1989  1989-11-13 17 Dec 1990  1990-12-17 Yes Yes
Malaysia DTC  23 Dec 1970  1970-12-23 9 Sep 1971  1971-09-09 Yes No
Mexico DTC  23 Mar 1995  1995-03-23 23 Jan 2006  2006-01-23 Yes No
Azerbaijan DTC  24 Apr 1996  1996-04-24 20 Sep 1996  1996-09-20 Yes No
Greece DTC  27 Apr 1988  1988-04-27 16 Sep 1991  1991-09-16 Yes No
United Arab Emirates TIEA  3 Nov 2015  2015-11-03 15 Feb 2017  2017-02-15 Yes Yes
Saint Kitts and Nevis TIEA  24 Mar 2010  2010-03-24 12 Jan 2011  2011-01-12 Yes Yes
Estonia DTC  14 May 1993  1993-05-14 30 Dec 1993  1993-12-30 Yes No
Egypt DTC  20 Oct 1964  1964-10-20 30 Jun 1965  1965-06-30 Unreviewed No
Latvia DTC  19 Jul 1993  1993-07-19 30 Dec 1993  1993-12-30 No No
Viet nam DTC  1 Jun 1995  1995-06-01 14 Apr 1996  1996-04-14 Unreviewed No
Panama TIEA  12 Nov 2012  2012-11-12 20 Dec 2013  2013-12-20 Yes Yes
Nepal DTC  13 May 1996  1996-05-13 19 Jun 1997  1997-06-19 Unreviewed No
Montserrat TIEA  22 Nov 2010  2010-11-22 19 Dec 2011  2011-12-19 Yes Yes
United Kingdom DTC  14 Mar 2013  2013-03-14 17 Dec 2013  2013-12-17 Yes Yes
Uganda DTC  7 Sep 1999  1999-09-07 16 May 2001  2001-05-16 Yes No
Benin DTC  29 May 1979  1979-05-29 24 Jun 1982  1982-06-24 Unreviewed No
Netherlands DTC  12 Jan 1990  1990-01-12 31 Dec 1990  1990-12-31 Yes Yes
Bermuda TIEA  16 Apr 2009  2009-04-16 22 Jan 2010  2010-01-22 Yes Yes
Guatemala TIEA  15 May 2012  2012-05-15 not yet in force  1900-01-01 No Yes
Lithuania DTC  27 Apr 1993  1993-04-27 30 Dec 1993  1993-12-30 Yes No
Sri Lanka DTC  4 Dec 1986  1986-12-04 8 Mar 1988  1988-03-08 Unreviewed No
Indonesia DTC  19 Jul 1988  1988-07-19 16 May 1990  1990-05-16 Yes No
Turkey DTC  15 Jan 2010  2010-01-15 15 Jun 2011  2011-06-15 Yes Yes
Turks and Caicos Islands TIEA  16 Dec 2009  2009-12-16 9 Apr 2011  2011-04-09 Yes Yes
Russian Federation DTC  26 Mar 1996  1996-03-26 20 Dec 2002  2002-12-20 Yes No
Kazakhstan DTC  3 Apr 2001  2001-04-03 24 Jan 2006  2006-01-24 No No
Slovenia DTC  18 Feb 2008  2008-02-18 10 Dec 2009  2009-12-10 Yes Yes
Côte d'Ivoire DTC  15 Feb 1978  1978-02-15 25 Jan 1980  1980-01-25 Unreviewed No
Cayman Islands TIEA  1 Apr 2009  2009-04-01 4 Mar 2010  2010-03-04 Yes Yes
Jersey TIEA  28 Oct 2008  2008-10-28 7 Oct 2009  2009-10-07 Yes Yes
Uruguay TIEA  14 Dec 2011  2011-12-14 30 Jan 2014  2014-01-30 Yes Yes
Serbia DTC  10 Jan 1983  1983-01-10 29 May 2003  2003-05-29 Unreviewed No
Croatia DTC  10 Jan 1983  1983-01-10 3 Jun 1996  1996-06-03 Yes No
Poland DTC  9 Sep 2009  2009-09-09 1 Jan 2011  2011-01-01 Yes Yes
Liberia TIEA  10 Nov 2010  2010-11-10 17 May 2012  2012-05-17 Yes Yes
Singapore DTC  19 Dec 1997  1997-12-19 20 Apr 1998  1998-04-20 Yes Yes
Greenland TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Unreviewed No
Macao, China TIEA  29 Apr 2011  2011-04-29 18 Dec 2011  2011-12-18 Yes Yes
Niue TIEA  16 Oct 2013  2013-10-16 28 May 2014  2014-05-28 Yes Yes
Switzerland DTC  7 Sep 1987  1987-09-07 2 May 1989  1989-05-02 Yes Yes
Sierra Leone DTC  5 Feb 1951  1951-02-05 18 May 1955  1955-05-18 Unreviewed No
Morocco DTC  5 May 1972  1972-05-05 18 Dec 1975  1975-12-18 No No
Curaçao DTC  13 Nov 1989  1989-11-13 17 Dec 1990  1990-12-17 Yes Yes
Mauritius TIEA  1 Dec 2011  2011-12-01 18 May 2012  2012-05-18 Yes Yes
Sweden TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Israel DTC  2 Nov 1966  1966-11-02 11 Jan 1968  1968-01-11 Yes No
Germany DTC  4 Oct 1991  1991-10-04 7 Oct 1993  1993-10-07 Yes No
United States DTC  3 Dec 1971  1971-12-03 29 Nov 1972  1972-11-29 Yes No
India DTC  2 Feb 2011  2011-02-02 20 Dec 2011  2011-12-20 Yes Yes
Dominica TIEA  19 May 2010  2010-05-19 22 Jan 2012  2012-01-22 Yes Yes
Gambia, The DTC  27 Apr 1994  1994-04-27 20 Mar 1997  1997-03-20 Unreviewed No
Virgin Islands, British TIEA  18 May 2009  2009-05-18 15 Apr 2010  2010-04-15 Yes Yes
Denmark TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Yes No
Brazil DTC  21 Aug 1980  1980-08-21 26 Nov 1981  1981-11-26 Yes No
Belize TIEA  15 Sep 2010  2010-09-15 26 Feb 2011  2011-02-26 Yes Yes
Tunisia DTC  31 May 1978  1978-05-31 28 Dec 1979  1979-12-28 Yes No
Jamaica DTC  30 Sep 1991  1991-09-30 2 Nov 1992  1992-11-02 Yes Yes
Cyprus DTC  24 Feb 2014  2014-02-24 8 Jul 2014  2014-07-08 Yes Yes
Bahrain TIEA  14 Oct 2011  2011-10-14 12 Jul 2012  2012-07-12 Yes Yes
Spain DTC  6 Oct 1999  1999-10-06 18 Dec 2000  2000-12-18 Yes No
Belgium DTC  14 Apr 1988  1988-04-14 4 Oct 1991  1991-10-04 Yes Yes
Liechtenstein TIEA  17 Dec 2010  2010-12-17 31 Mar 2012  2012-03-31 Yes Yes
Czech Republic DTC  19 Oct 2004  2004-10-19 9 Sep 2005  2005-09-09 Yes Yes
Luxembourg DTC  6 May 1983  1983-05-06 27 Jan 1985  1985-01-27 Yes Yes
Thailand DTC  30 Jul 2003  2003-07-30 29 Dec 2003  2003-12-29 Unreviewed No
Slovakia DTC  27 Jun 1979  1979-06-27 28 Dec 1979  1979-12-28 Yes No
Japan DTC  4 Mar 1992  1992-03-04 16 Dec 1992  1992-12-16 Yes No
Bulgaria DTC  1 Mar 1988  1988-03-01 1 Apr 1989  1989-04-01 Yes Yes
Austria DTC  28 Nov 1995  1995-11-28 1 Dec 1996  1996-12-01 Yes Yes
Argentina DTC  8 Oct 1997  1997-10-08 30 Dec 2001  2001-12-30 Yes No
Faroe Islands TIEA  7 Dec 1989  1989-12-07 9 May 1991  1991-05-09 Unreviewed No
Kenya DTC  13 Dec 1972  1972-12-13 9 Oct 1973  1973-10-09 Yes No
Hungary DTC  21 Oct 1980  1980-10-21 1 Jan 1982  1982-01-01 Yes No
Philippines DTC  9 Jul 1987  1987-07-09 23 Oct 1997  1997-10-23 Yes No
Pakistan DTC  7 Oct 1986  1986-10-07 18 Feb 1987  1987-02-18 No No
Saint Lucia TIEA  19 May 2010  2010-05-19 1 Dec 2011  2011-12-01 Yes Yes