第1條
The taxes to which this Agreement applies are: (a) in the case of the Hong Kong Special Administrative Region, (i) profits tax; (ii) salaries tax; and (iii) property tax; whether or not charged under personal assessment; (b) in the case of Norway, (i) taxes on income and capital; (ii) the tax on petroleum income; (iii) the resource rent tax on income from hydro-electric power; (iv) the tonnage tax; (v) the tax on inheritance and certain gifts; and (vi) the value added tax.