SE67130 - Tax treatment of workers in the North Sea and other offshore oil and gas fields – effect of United Kingdom and Norway Double Taxation Agreement

United Kingdom / Norway DTA SI 1985 Number 1998

The United Kingdom/Norway Double Taxation Agreement (see DT5200) contains provisions designed to eliminate any double taxation arising on earnings from work connected with the exploration or exploitation of the oil and gas resources of the Continental Shelf. Details of the impact of these provisions on the PAYE responsibilities of employers in the respective countries for employees working in the other country's area are at EP8196 and subsequent.