==== Tanya-SC | PPh | Pertanyaan ====

BUMN Norway terima dividen dari indonesia

==== Jawaban ====

Notwithstanding the provisions of paragraph 2, interest shall be exempt from tax in the Contracting State in which it arises if: (a) the interest is beneficially owned by a Contracting State, a political subdivision or local authority thereof or an instrumentality, subdivision or authority of a Contracting State which is not subject to tax by that State; (b) the interest is beneficially owned by a resident of a Contracting State with respect to debt obligations guaranteed by that S

==== Dasar Hukum ====

--

=== Editor ===

MH