Ministry of Finance Offshore Oil Tax Bureau Reply on Tax Exemption Issues for Norwegian Residents Participating in China's Offshore Activities

This document clarifies the tax treatment for Norwegian residents engaged in offshore activities in China, specifying that companies with operations exceeding 30 days in any 12-month period are deemed to have a permanent establishment and are subject to corporate income tax, while individuals employed for more than 30 days in any 12-month period are liable for individual income tax, in accordance with the China-Norway Double Taxation Agreement.