第3條
The competent authorities of the Contracting Parties may communicate with each other directly for purposes of reaching agreement under this Article.
稅務(稅項資料交換)(挪威王國)令 第3條
The competent authorities of the Contracting Parties may communicate with each other directly for purposes of reaching agreement under this Article.
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.