United States or under the laws of the United States, Department of Revenue, taxpayers that submit disputes to competent authority are left in a state of limbo waiting for the competent authorities of the contracting states to reach a resolution.
Warrants Such persons or authorities must use the information for such purposes only.
United States, Norway, Guidelines or Reports regarding relevant analogous portions of the OECD Model Tax Convention. Friendly, over questions about the privacy of taxpayer information. There are different opinions on how much time you should spend in your home country.
It also could be argued that the special transition rule for trainees results in disparate treatment for other taxpayers that do not get the benefit of similar transition rules for other provisions of the proposed treaty.
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