On 24 January 2025, the Norwegian Cabinet approved the pending protocol to the 2009 income tax treaty with Qatar. The protocol, signed 4 September 2024, is the first to amend the treaty and includes the following changes:

• The title and preamble are replaced in line with OECD BEPS standards;
• Paragraph 1 of Article 21 (Offshore Activities) is replaced to provide that the provision of Article 21 …