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or for the administration of statutory provisions against legal avoidance in
 relation to the taxes which are the subject of the present Convention. Any
 information so exchanged shall be treated as secret and shall not be disclosed
 to any persons other than persons (including a Court) concerned with the assess-
 ment, determination and collection of the taxes which are the subject of the
 present Convention. No information as aforesaid shall be exchanged which
 would disclose any trade, business, industrial or professional secret or trade
 process.
 (2) As used in this Article, the term "taxation authorities" means, in the
a case of the United Kingdom, the Commissioners of Inland Revenue or their
 authorised representative; in the case of Norway, the Ministry of Finance and
 Customs; and in the case of any territory to which the present Convention is
 extended under Article XX, the competent authority for the administration
 in such territory of the taxes to which the present Convention applies.
 ARTICLE XVIII.
 The Agreement of 18th December, 1924(b), between Great Britain and Norway
 for the reciprocal exemption from income tax in certain cases of profits accru4
 ing from the business of shipping, and the Agreement of 21st December,
 1938(c), between the United Kingdom and Norway for the reciprocal exemption
 from taxes.in certain cases of profits arising through agencies, shall not have
 effect-
 (a) in Norway, for any period for which the present Convention has effect
 in .that country;
 (b) In the United Kingdom, in relation to any tax for any period for which'
 the present Convention has effect as respects that tax.
 ARTICLE XIX.
 (1) The nationals of one of the Contracting Parties shall not be subjected
 in the territory of the other Contracting Party to any taxation or any re luire-
 ment connected therewith which is other, higher or more burdensome than the
 taxation and connected requirements to which the nationals of the latter Party
 are or may be subjected.
 (2) 'The enterprises of one of the territories shall not be subjected in the
 other territory in respect of profits or capital attributable to their permanent'
 establishments in that other territory, to any taxation which is other, higl er or
 more Burdensome than the taxation to which the enterprises 6f that other
 territory are or may be subjected in respect of the like profits or capital.
 (3) The income, profits and capital of an enterprise of one of the territories,
 the capital of which is wholly or partly owned or controlled,. directly or in-
 directly, by a resident or residents of the other territory shall not be subjected
 in the first-mentioned territory to any taxation which is other, higher or more
 burdensome than the taxation to which other enterprises of that first-mentioned
 territory are or, may be subjected in respe-t of the like income, profits and
 capital.
 (4) Nothing in paragraph (1) or paragraph (2) of this Article shall be
 construed as obliging one of the Contracting Parties to grant toWnationals of
 the other Contracting Party who are not resident in the' territory of the former
 Party the same personal allowances, reliefs and reductions for tax purposes
 as are granted to its own nationals.
 (b) i.R. & 0. 1925 (No. 103) p. 600. (c) S.R. & 0. 1939 (No 1itl ') II; p: 1734.