5. The term “interest” used in this agreement includes income equivalent to income from funds borrowed under the tax legislation of the contracting state where the income is located. The tax paid in one of the Contracting States as a income credit, which was used as a credit for those incomes in the other contracting state, does not include tax paid on the profits under which the dividend is paid. 2. However, to the extent that the above income is exempt in the first state or is exempt at the request of this article in that state, the income may be taxed in the other state. 3. Paragraph 1 does not apply to income from a resident of a contracting state that is in fact linked to a stable institution in the other contracting state. In this case, the provisions of Article 7 (corporate profits) apply. (a) income or some of it is exempt; (b) if Norway is transmitted diplomatically at the request of the diplomatic route, Article 25, paragraph 2, is replaced by the following text, which comes into force on the 30th day following receipt of the notification through the diplomatic channel and which, for taxes levied on income from the calendar year (including accounting periods ending this year) , is replaced by the following text: , applies.

4. Where a resident of a contracting state derives, directly or indirectly, income from fishing activities in the Torres Street Protected Area, that income can only be taxed by that state. (4) For the purposes of calculating U.S. tax when a U.S. citizen is based in Australia, the United States authorizes, as a U.S. tax credit, income tax paid to Australia under the credit covered in paragraph 2. The credit thus authorized against the U.S. tax should not reduce the portion of the U.S. tax that can be charged to Australian taxes in accordance with paragraph 2. (c) services are provided in that state, including consulting services provided by workers or other staff recruited by the company for such purposes and these activities for the same project or project related within that state, for an aggregate period or period of more than 90 days in a year of income. 6.

Where the company`s profits include elements of the result that are treated separately in other sections of this agreement, the provisions of this article are not affected by the provisions of this section. b) When a resident Norwegian receives an income item that can be taxed in Australia under sections 8, 10, 11 and 12, paragraph 2, sections 21 and 22, Norway authorizes, as a deduction of that person`s income tax, an amount equal to the tax paid in Australia.