“Denmark

The Kingdom of Denmark including any area outside the territorial sea of Denmark which in accordance with international law has been or may hereafter be designated under Danish laws as an area within which Denmark may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the seabed or its subsoil and the superjacent waters and with respect to other activities for the exploration and economic exploitation of the area; but excluding the Faroe Islands and Greenland

(a)     Income tax to the State (indkomstskatten til staten)

(b)     Income tax to the municipalities (den kommunale indkomstskat)

(c)     Value added tax (merværdiafgift)

The Faroes

The landmass of the Faroes and their territorial waters and any area outside the territorial waters where the Faroes, according to Faroese legislation and in accordance with international law, may exercise rights with respect to the seabed and subsoil and their natural resources

(a)     Taxes on income or profit

(b)     Value added tax (VAT)

Finland

The territory of the Republic of Finland and any area adjacent to the territorial waters of the Republic of Finland within which, under the laws of Finland and in accordance with international law, the rights of Finland with respect to the exploration for and exploitation of the natural resources of the seabed and its subsoil and of the superjacent waters may be exercised

(a)     State income taxes (valtion tuloverot; de statliga inkomstskatterna)

(b)     Corporate income tax (yhteisöjen tulovero; inkomstskatten för samfund)

(c)     Communal tax (kunnallisvero; kommunalskatten)

(d)     Church tax (kirkollisvero; kyrkoskatten)

(e)     Tax withheld at source from interest (korkotulon lähdevero; källskatten på ränteinkomst)

(f)      Tax withheld at source from non-residents’ income; (rajoitetusti verovelvollisen lähdevero; källskatten för begränsat skattskyldig)

(g)     Withholding tax for foreign employees (ulkomailta tulevan palkansaajan lähdevero; källskatten för löntagare från utlandet)

(h)     Value added tax (arvonlisävero; mervärdesskatt)”;

“Greenland

The landmass of Greenland and its territorial waters and any area outside the territorial waters where Denmark or Greenland, according to domestic legislation and in accordance with international law, may exercise its rights with respect to the seabed and subsoil and their natural resources

(a)     Home rule tax (nuna tamakkerlugu akileraarut)

(b)     Special home rule tax (nuna tamakkerlugu akileraarut immikkut ittoq)

(c)     Municipal tax (kommuninut akileraarut)

(d)     Intermunicipal tax (kommuninut immikkut akileraarut)

(e)     Company tax (selskabit akileraarutaat)

(f)      Dividend tax (iluanaarutisianit akileraarut)

(g)     Royalty tax (atuisinnaanermut akileraarutit)

(h)     Labour market tax (sulisoqarnermut akitsuut)

Iceland

The territory of Iceland including its territorial sea and any area beyond the territorial sea within which Iceland, in accordance with international law, exercises jurisdiction or sovereign rights with respect to the seabed, its subsoil and its superjacent waters, and their natural resources

(a)     Income taxes to the state (tekjuskattar ríkissjóðs)

(b)     Income tax to the municipalities (útsvar til sveitarfélaganna)

(c)     Value added tax (virðisaukaskattur)”;

“Norway

The Kingdom of Norway including the land territory, the internal waters, the territorial sea and the area beyond the territorial sea where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; excluding Svalbard, Jan Mayen and the Norwegian dependencies (“biland”)

(a)     Tax on general income (“skatt på alminnelig inntekt”)

(b)     Tax on personal income (“skatt på personinntekt”)

(c)     Special tax on petroleum income (“særlig skatt på petroleumsinntekt”)

(d)     Resource rent tax on income from production of hydroelectric power (“grunnrenteskatt på inntekt fra produksjon av vannkraft”)

(e)     Withholding tax on dividends (“kildeskatt på utbytter”)

(f)      Tax on remuneration to non-resident artistes (“skatt på honorar til utenlandske artister m.v.”), etc.

(g)     Value added tax (“merverdiavgift”)

Sweden

The Kingdom of Sweden including the national territory and the territorial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction

(a)     National income tax (den statliga inkomstskatten)

(b)     Withholding tax on dividends (kupongskatten)

(c)     Income tax on non-residents (den särskilda inkomstskatten för utomlands bosatta)

(d)     Income tax on non-resident artistes and athletes (den särskilda inkomstskatten för utomlands bosatta artister m.fl.)

(e)     Municipal income tax (den kommunala inkomstskatten)

(f)      Yield tax on pension funds (avkastningsskatten på pensionsmedel)

(g)     Value added tax (mervärdesskatten)”.