S.L. 123.8 ст. 2Arrangements to have effect. THE The desiring to Prevention of have agreed This Contracting 1. This Contracting the manner in 2. There income or on movable or paid by 3. The a) in (i) (ii) (iii) (iv) (v)

It is hereby declared -

(a) that the arrangements specified in the Convention set out in the Schedule to this Order have been made with The Kingdom of Norway with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of The Kingdom of Norway:

(i) the national tax on income (inntektsskatt til staten);

(ii) the county municipal tax on income (inntektsskatt til fylkeskommunen);

(iii) the municipal tax on income (inntektsskatt til kommunen);

(iv) the national tax relating to income from the exploration for and the exploitation of submarine petroleum resources and activities and work relating thereto, including pipeline transport of petroleum produced (skatt til staten vedrorende inntekt i forbindelse med undersokelse etter og utnyttelse av undersjoiske petroleumsforekomster og dertil knyttet virksomhet og arbeid, herunder rorledningstransport av utvunnet petroleum); and

(v) the national tax on remuneration to non-resident artistes (skatt til staten på honorar til utenlandske artister);

(b) that it is expedient that those arrangements should have effect;

(c) that the Convention has entered into force on the 14 February 2013. BETWEEN MALTA AND THE KINGDOM OF NORWAY FOR THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME Government of Malta and the Government of the Kingdom of Norway, conclude a Convention for the Avoidance of Double Taxation and the Fiscal Evasion with respect to taxes on income, as follows:

Chapter 1 Scope of the Convention Article 1

Persons Covered Convention shall apply to persons who are residents of one or both of the States. Article 2 Taxes Covered

Convention shall apply to taxes on income imposed on behalf of a State or of its political subdivisions or local authorities, irrespective of which they are levied. shall be regarded as taxes on income all taxes imposed on total elements of income, including taxes on gains from the alienation of immovable property, and taxes on the total amounts of wages or salaries enterprises.

existing taxes to which the Convention shall apply are in particular: the case of Norway: the national tax on income (inntektsskatt til staten); the county municipal tax on income (inntektsskatt til fylkeskommunen); the municipal tax on income (inntektsskatt til kommunen); the national tax relating to income from the exploration for and the exploitation of submarine petroleum resources and activities and work relating thereto, including pipeline transport of petroleum produced (skatt til staten vedrorende inntekt i forbindelse med undersokelse etter og utnyttelse av undersjoiske petroleumsforekomster og dertil knyttet virksomhet og arbeid, herunder rorledningstransport av utvunnet petroleum); and the national tax on remuneration to non-resident artistes (skatt til the income tax; (hereinafter referred to as "Malta tax").