稅務(稅項資料交換)(挪威王國)令第5條

第5條

The requested Party shall disclose any information that precedes the date on which this Agreement has effect for the taxes covered by the Agreement, insofar the information is foreseeably relevant for a taxable period or taxable event following that date.

查看整部法例全文 → · 在附表 — Articles 1 to 13 of the Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of the Kingdom of Norway for the Exchange of Information relating to Tax Matters中閱讀 →

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資料來源：香港特別行政區政府「資料一線通」DATA.GOV.HK（電子版香港法例，律政司）。Source: Hong Kong e-Legislation (Department of Justice), via DATA.GOV.HK. Reproduced under the Terms and Conditions of Use of DATA.GOV.HK.

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稅務(稅項資料交換)(挪威王國)令全文條文架構導航與全文，看得到這一條的上下文與前後條香港法例全文香港法例：依類別與年份瀏覽按種類與公布年份分層，找得到同一類的其他法例香港法例分類瀏覽附表 — Articles 1 to 13 of the Agreement between the Government of the Hong Kong Special Administrative Region of the People’s Republic of China and the Government of the Kingdom of Norway for the Exchange of Information relating to Tax Matters：本條所屬的部或附表把這一條放回所屬的部或附表來讀，前後條文照順序排好條文架構