SFS 2014:374 Lag om ändring i lagen (1983:203) om dubbelbeskattningsavtal mellan Sverige och Japan

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                         </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om �ndring i lagen (1983:203) om dubbelbeskattningsavtal mellan Sverige och Japan; utf�rdad den 22 maj 2014. Enligt riksdagens beslut 1 f�reskrivs i fr�ga om lagen (1983:203) om dub- belbeskattningsavtal mellan Sverige och Japan dels att 1 och 4 �� ska ha f�ljande lydelse, dels att bilagan till lagen ska ha f�ljande lydelse. 1 � 2 Det avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande skatter p� inkomst som Sverige och Japan undertecknade den 21 januari 1983, i den lydelse detta har genom de protokoll om �ndring i avta- let som undertecknades den 19 februari 1999 respektive den 5 december 2013, ska g�lla som lag h�r i landet. Avtalet i den genom protokollen �ndrade lydelsen �r intaget som bilaga till denna lag. 4 � 3 Artikel 8 till�mpas betr�ffande inkomst som f�rv�rvas av Scandinavian Airlines System (SAS) genom anv�ndningen av luftfartyg, men endast i fr�ga om s� stor del av denna inkomst som �r h�nf�rlig till den svenske del�garen. Om person med hemvist i Sverige f�rv�rvar inkomst av arbete utf�rt om- bord p� luftfartyg som anv�nds i internationell trafik av Scandinavian Airli- nes System (SAS) till�mpas best�mmelserna i artikel 15.1 och 15.2 p� s�dan inkomst. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag till�mpas i fr�ga om a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare, b) andra skatter p� inkomst, p� skatt som tas ut f�r beskattnings�r som b�r- jar den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare, c) skiljef�rfarande enligt artikel 24 punkterna 57 i avtalet, fr�n och med dagen f�r ikrafttr�dande av denna lag f�r �renden som kommit in f�re den dag d� lagen tr�der ikraft; ett s�dant �rende kan dock inte blir f�rem�l f�r skiljef�rfarande tidigare �n tre �r efter ikrafttr�dandet, och 1 Prop. 2013/14:150, bet. 2013/14:SkU26, rskr. 2013/14:247. 2 Senaste lydelse 1999:891 (jfr 1999:1183). 3 Senaste lydelse 1999:891 (jfr 1999:1183). �ndringen inneb�r att f�rsta och andra styckena upph�vs. SFS 2014:374 Utkom fr�n trycket den 5 juni 2014 </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2014:374 �renden som kommer in efter ikrafttr�dandet av denna lag, och d) informationsutbyte enligt artikel 25 i avtalet och bist�nd med indrivning enligt artikel 25A i avtalet, p� beg�ran som framst�lls dagen f�r ikrafttr�dan- det av lagen eller senare oavsett till vilket �r beskattningsanspr�ket �r att h�n- f�ra. P� regeringens v�gnar ANDERS BORG Claes Lundgren (Finansdepartementet) </div> <div id="page3-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2014:374 Bilaga (�vers�ttning) Convention between Sweden and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income The Government of Sweden and the Gov- ernment of Japan, Desiring to conclude a new Convention for the avoidance of double taxation and the pre- vention of fiscal evasion with respect to taxes on income, Have agreed as follows: 1 Article 1 Personal scope 2 This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered 1. 3 The taxes which are the subject of this Convention are: (a) In Japan: (i) the income tax; (ii) the corporation tax; (iii) the special income tax for reconstruc- tion; (iv) the special corporation tax for recon- struction; and (v) the local inhabitant taxes (hereinafter referred to as Japanese tax); (b) In Sweden: (i) the national income tax; (ii) the withholding tax on dividends; Avtal mellan Sverige och Japan f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande skatter p� inkomst Sveriges regering och Japans regering, som �nskar ing� ett nytt avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt be- tr�ffande skatter p� inkomst, har kommit �verens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da av- talsslutande staterna. Artikel 2 Skatter som omfattas av avtalet 1. De skatter som omfattas av detta avtal �r: a) i Japan: 1) inkomstskatten; 2) bolagsskatten; 3) den s�rskilda rekonstruktionsskatten; 4) den s�rskilda rekonstruktionsskatten f�r bolag; och 5) de lokala skatterna p� inv�narna (i det f�ljande ben�mnda japansk skatt); b) i Sverige: 1) den statliga inkomstskatten; 2) kupongskatten; 1 Avtalet �r i sin ursprungliga lydelse intaget i SFS 1983:203. I den nu �tergivna avtalstexten har iakttagits de �nd- ringar som skett genom protokollen den 19 februari 1999 och den 5 december 2013. 2 Artiklarna i det undertecknade avtalet saknar rubriker. Dessa har tillagts av redaktionella sk�l. 3 Artikel 2 punkt 1 har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page4-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2014:374 (iii) the income tax on non-residents; (iv) the income tax on non-resident artistes and athletes; and (v) the municipal income tax (hereinafter referred to as Swedish tax). 2. This Convention shall also apply to any identical or substantially similar taxes, whether national or local, which are imposed after the date of signature of this Convention in addition to, or in place of, those referred to in paragraph 1. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respec- tive taxation laws within a reasonable period of time after such changes. Article 3 General definitions 1. For the purposes of this Convention, un- less the context otherwise requires: (a) the term Japan, when used in a geo- graphical sense, means all the territory of Ja- pan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Ja- pan has jurisdiction in accordance with interna- tional law and in which the laws relating to Japanese tax are in force; (b) the term Sweden means the Kingdom of Sweden and includes any area outside the territorial sea of Sweden within which in ac- cordance with international law and the laws of Sweden the rights of Sweden with respect to the exploration and exploitation of the natural resources on the sea-bed or in its subsoil may be exercised; (c) the terms a Contracting State and the other Contracting State mean Japan or Swe- den, as the context requires; (d) the term tax means Japanese tax or Swedish tax, as the context requires; 3) den s�rskilda inkomstskatten f�r utom- lands bosatta; 4) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl.; och 5) den kommunala inkomstskatten (i det f�ljande ben�mnda svensk skatt). 2. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag oavsett om de �r statliga eller lokala som efter under- tecknandet av detta avtal p�f�rs vid sidan av el- ler i st�llet f�r de skatter som avses i punkt 1. De beh�riga myndigheterna i de avtalsslutande staterna ska meddela varandra v�sentliga �nd- ringar som gjorts i respektive skattelagstiftning inom rimlig tid efter s�dana �ndringar. Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder annat, har i detta avtal f�ljande uttryck nedan angiven betydelse: a) Japan �syftar, n�r det anv�nds i geogra- fisk betydelse, Japans territorium, vari inbe- grips dess territorialvatten, inom vilket de lagar som avser japansk skatt �r i kraft, och allt om- r�de utanf�r dess territorialvatten, d�ri inbegri- pet havsbottnen och dennas underlag, �ver vil- ket Japan har domsr�tt i enlighet med folkr�t- tens allm�nna regler och inom vilket de lagar som avser japansk skatt �r i kraft; b) Sverige �syftar Konungariket Sverige och inbegriper varje utanf�r Sveriges territori- alvatten bel�get omr�de, inom vilket Sverige i �verensst�mmelse med folkr�ttens allm�nna regler och enligt svensk lag �ger ut�va sina r�t- tigheter med avseende p� utforskandet och ut- nyttjandet av naturtillg�ngarna i havsbottnen eller i dennas underlag; c) en avtalsslutande stat och den andra avtalsslutande staten �syftar Japan eller Sve- rige beroende p� sammanhanget; d) skatt avser japansk skatt eller svensk skatt beroende p� sammanhanget; </div> <div id="page5-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2014:374 (e) the term person includes an individual, a company and any other body of persons; (f) the term company means any body cor- porate or any entity which is treated as a body corporate for tax purposes; (g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term nationals means all individu- als possessing the nationality of either Con- tracting State and all juridical persons created or organized under the laws of either Contract- ing State and all organizations without juridical personality treated for the purposes of tax of ei- ther Contracting State as juridical persons cre- ated or organized under the laws of that Con- tracting State; (i) 4 the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely be- tween places in the other Contracting State; (j) the term competent authority means: (i) in Japan, the Minister of Finance or his authorized representative; (ii) in Sweden, the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the purposes of this Convention; (k) the term enterprise applies to the carry- ing on of any business; and (l) the term business includes the perform- ance of professional services and of other ac- tivities of an independent character. 2. As regards the application of this Conven- tion by a Contracting State, any term not de- fined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Convention applies. e) person inbegriper fysisk person, bolag och annan sammanslutning; f) bolag �syftar juridisk person eller annan som vid beskattningen behandlas s�som juri- disk person; g) f�retag i en avtalsslutande stat och f�- retag i den andra avtalsslutande staten �syftar f�retag som bedrivs av person med hemvist i en avtalsslutande stat, respektive f�retag som bedrivs av person med hemvist i den andra av- talsslutande staten; h) medborgare �syftar fysisk person som har medborgarskap i endera avtalsslutande sta- ten och juridisk person som bildats eller orga- niserats enligt lagstiftningen i endera avtalsslu- tande staten samt sammanslutning som inte �r juridisk person men som vid beskattningen i endera avtalsslutande staten behandlas s�som juridisk person vilken bildats eller organise- rats enligt lagstiftningen i denna avtalsslutande stat; i) internationell trafik �syftar transport med skepp eller luftfartyg som anv�nds av f�- retag i en avtalsslutande stat utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten; j) beh�rig myndighet �syftar: 1) i Japan, finansministern eller dennes be- fullm�ktigade ombud; 2) i Sverige, finansministern, dennes befull- m�ktigade ombud eller den myndighet �t vil- ken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal; k) f�retag �syftar bedrivandet av varje form av r�relse; och l) r�relse innefattar ut�vandet av fritt yrke och annan sj�lvst�ndig verksamhet. 2. D� en avtalsslutande stat till�mpar detta avtal anses, s�vida inte sammanhanget f�ranle- der annat, varje uttryck som inte definierats i avtalet, ha den betydelse som uttrycket har en- ligt den avtalsslutande statens lagstiftning i fr�ga om s�dana skatter p� vilka detta avtal till- l�mpas. 4 Artikel 3 punkterna 1 i)l) har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page6-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2014:374 Article 4 5 Resident 1. For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that Con- tracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature, and also includes that Contracting State and any governmental body or agency, political subdivision or local authority thereof and a pension fund as referred to in subparagraph (d) of paragraph 7 of Article 21A. This term, however, does not include any person who is liable to tax in that Contracting State in respect only of income from sources in that Contracting State. 2. Where by reason of the provisions of par- agraph 1 an individual is a resident of both Contracting States, then his status shall be de- termined as follows: (a) he shall be deemed to be a resident only of the Contracting State in which he has a per- manent home available to him; if he has a per- manent home available to him in both Con- tracting States, he shall be deemed to be a resi- dent only of the Contracting State with which his personal and economic relations are closer (centre of vital interests); (b) if the Contracting State in which he has his centre of vital interests cannot be deter- mined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident only of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Con- tracting States or in neither of them, he shall be deemed to be a resident only of the Contracting State of which he is a national; (d) if he is a national of both Contracting States or of neither of them, the competent au- thorities of the Contracting States shall settle the question by mutual agreement. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal avser ut- trycket person med hemvist i en avtalsslu- tande stat person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av do- micil, bos�ttning, plats f�r huvudkontor, plats f�r f�retagsledning eller annan liknande om- st�ndighet och innefattar ocks� denna stat, dess offentligr�ttsliga organ eller institutioner, poli- tiska underavdelningar eller lokala myndighe- ter samt en s�dan pensionsfond som avses i ar- tikel 21A punkt 7 d). Detta uttryck inbegriper emellertid inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslutande staterna, best�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist endast i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist endast i den stat med vilken hans personliga och ekono- miska f�rbindelser �r starkast (centrum f�r lev- nadsintressena); b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfogande, anses han ha hemvist endast i den stat d�r han stadig- varande vistas; c) om han stadigvarande vistas i b�da sta- terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist endast i den stat d�r han �r medborgare; d) om han �r medborgare i b�da staterna el- ler om han inte �r medborgare i n�gon av dem, ska de beh�riga myndigheterna i de avtalsslu- 5 Artikel 4 har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page7-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2014:374 3. Where by reason of the provisions of par- agraph 1 a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall endeavour to determine by mutual agree- ment the Contracting State of which that per- son shall be deemed to be a resident for the purposes of this Convention. In the absence of such agreement, such person shall not be enti- tled to any reduction or exemption from tax provided by this Convention. Article 5 Permanent establishment 1. For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term permanent establishment in- cludes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction or installa- tion project constitutes a permanent establish- ment only if it lasts more than twelve months. 4. Notwithstanding the provisions of the pre- ceding paragraphs of this Article, the term permanent establishment shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or mer- chandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or deliver; tande staterna avg�ra fr�gan genom �msesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, ska de beh�riga myndigheterna i de avtalsslutande staterna ge- nom �msesidig �verenskommelse s�ka avg�ra i vilken avtalsslutande stat personen ska anses ha sitt hemvist vid till�mpningen av detta avtal. I avsaknad av en s�dan �verenskommelse ska personen i fr�ga inte vara ber�ttigad till n�gon skattel�ttnad eller n�got undantag fr�n skatt en- ligt detta avtal. Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket fast driftst�lle en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�re- tags verksamhet helt eller delvis bedrivs. 2. Uttrycket fast driftst�lle innefattar s�r- skilt: a) plats f�r f�retagsledning; b) filial; c) kontor; d) fabrik; e) verkstad; och f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. Plats f�r byggnads-, anl�ggnings- eller in- stallationsverksamhet utg�r fast driftst�lle en- dast om verksamheten p�g�r mer �n tolv m�na- der. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast driftst�lle inte innefatta: a) anv�ndningen av anordningar uteslutande f�r lagring, utst�llning eller utl�mnande av f�- retaget tillh�riga varor; b) innehavet av ett f�retaget tillh�rigt varu- lager uteslutande f�r lagring, utst�llning eller utl�mnande; </div> <div id="page8-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2014:374 (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enter- prise; (d) the maintenance of a fixed place of busi- ness solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of busi- ness solely for the purpose of carrying on, for the enterprise, any other activity of a prepara- tory or auxiliary character; and (f) the maintenance of a fixed place of busi- ness solely for any combination of activities mentioned in sub-paragraphs (a) to (e), pro- vided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of para- graphs 1 and 2, where a person other than an agent of an independent status to whom the provisions of paragraph 6 apply is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enter- prise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any activities which that per- son undertakes for the enterprise, unless the ac- tivities of such person are limited to those men- tioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that par- agraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that Contracting State through a broker, gen- eral commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their busi- ness. 7. The fact that a company which is a resi- dent of a Contracting State controls or is con- c) innehavet av ett f�retaget tillh�rigt varula- ger uteslutande f�r bearbetning eller f�r�dling genom annat f�retags f�rsorg; d) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�retaget; e) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r att f�r f�retaget bedriva annan verksamhet av f�rberedande el- ler bitr�dande art; och f) innehavet av stadigvarande plats f�r af- f�rsverksamhet uteslutande f�r att kombinera verksamheter som anges i punkterna a)e), un- der f�ruts�ttning att hela den verksamhet som bedrivs fr�n den stadigvarande platsen f�r af- f�rsverksamhet p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 5. Om person, som inte �r s�dan oberoende representant p� vilken best�mmelserna i punkt 6 till�mpas, �r verksam f�r ett f�retag samt i en avtalsslutande stat har och d�r regelm�ssigt an- v�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag utan hinder av be- st�mmelserna i punkterna 1 och 2 ha fast driftst�lle i denna avtalsslutande stat i fr�ga om varje verksamhet som denna person bedriver f�r f�retaget. Detta g�ller dock inte, om den verksamhet som denna person bedriver �r be- gr�nsad till s�dan som anges i punkt 4 och som om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet inte skulle g�ra denna stadigvarande plats f�r aff�rsverksamhet till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 6. F�retag anses inte ha fast driftst�lle i en avtalsslutande stat endast p� den grund att f�re- taget bedriver aff�rsverksamhet i denna avtals- slutande stat genom f�rmedling av m�klare, kommission�r eller annan oberoende represen- tant, under f�ruts�ttning att s�dan person d�r- vid bedriver sin sedvanliga aff�rsverksamhet. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar el- </div> <div id="page9-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2014:374 trolled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. Article 6 6 Income from immovable property 1. Income derived by a resident of a Con- tracting State from immovable property situ- ated in the other Contracting State may be taxed in that other Contracting State. 2. The term immovable property shall have the meaning which it has under the laws of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agri- culture and forestry, rights to which the provi- sions of general law respecting landed property apply, buildings, usufruct of immovable prop- erty and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natu- ral resources; ships and aircraft shall not be re- garded as immovable property. 3. The provisions of paragraph 1 shall apply to the income derived from the direct use, let- ting, or use in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise. Article 7 7 Business profits 1. The profits of an enterprise of a Contract- ing State shall be taxable only in that Contract- ing State unless the enterprise carries on busi- ler kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra avtals- slutande stat (antingen fr�n fast driftst�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�- gotdera bolaget utg�r fast driftst�lle f�r det andra. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en av- talsslutande stat f�rv�rvar av fast egendom be- l�gen i den andra avtalsslutande staten, f�r be- skattas i denna andra avtalsslutande stat. 2. Uttrycket fast egendom har den bety- delse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r bel�- gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan na- turtillg�ng. Skepp och luftfartyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 till�mpas p� in- komst som f�rv�rvas genom omedelbart bru- kande, genom uthyrning eller annan anv�nd- ning av fast egendom. 4. Best�mmelserna i punkterna 1 och 3 till- l�mpas �ven p� inkomst av fast egendom som tillh�r f�retag. Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en av- talsslutande stat f�rv�rvar, beskattas endast i denna avtalsslutande stat, s�vida inte f�retaget 6 Artikel 6 har f�tt denna lydelse genom protokollet den 5 december 2013. 7 Artikel 7 har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page10-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2014:374 ness in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in that other Contracting State but only so much of them as is attributable to that permanent estab- lishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State car- ries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly inde- pendently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as deduc- tions expenses which are incurred for the pur- poses of the permanent establishment, includ- ing executive and general administrative ex- penses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere. 4. No profits shall be attributed to a perma- nent establishment by reason of the mere pur- chase by that permanent establishment of goods or merchandise for the enterprise. 5. For the purposes of the provisions of the preceding paragraphs of this Article, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient rea- son to the contrary. 6. Where profits include items of income which are dealt with separately in other Arti- cles of this Convention, then the provisions of those Articles shall not be affected by the pro- visions of this Article. bedriver r�relse i den andra avtalsslutande sta- ten fr�n d�r bel�get fast driftst�lle. Om f�reta- get bedriver r�relse p� nyss angivet s�tt, f�r f�- retagets inkomst beskattas i den andra avtals- slutande staten, men endast s� stor del av den som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat bedri- ver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle, h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder annat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�- rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles in- komst medges avdrag f�r utgifter som upp- kommit f�r det fasta driftst�llet, h�runder inbe- gripna utgifter f�r f�retagets ledning och all- m�nna f�rvaltning, oavsett om utgifterna upp- kommit i den avtalsslutande stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 4. Inkomst h�nf�rs inte till fast driftst�lle en- dast av den anledningen att varor ink�ps ge- nom det fasta driftst�llets f�rsorg f�r f�retaget. 5. Vid till�mpningen av best�mmelserna i f�reg�ende punkter i denna artikel best�ms in- komst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 6. Ing�r i inkomst av r�relse inkomstslag som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i f�revarande artikel. </div> <div id="page11-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2014:374 Article 8 Shipping and air transport 1. Profits from the operation of ships or air- craft in international traffic carried on by an enterprise of a Contracting State shall be taxa- ble only in that Contracting State. 2. In respect of the operation of ships or air- craft in international traffic carried on by an enterprise of a Contracting State, that enter- prise, if an enterprise of Sweden, shall be ex- empt from the enterprise tax in Japan, and if an enterprise of Japan, shall be exempt from any tax similar to the enterprise tax in Japan which may hereafter be imposed in Sweden. 3. The provisions of the preceding para- graphs of this Article shall also apply to profits from the participation in a pool, a joint busi- ness or in an international operating agency. Article 9 8 Associated enterprises 1. Where (a) an enterprise of a Contracting State par- ticipates directly or indirectly in the manage- ment, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or im- posed between the two enterprises in their commercial or financial relations which differ from those which would be made between in- dependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�retag i en avtalsslutande stat f�rv�rvar genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i denna avtalsslutande stat. 2. Betr�ffande f�retag i en avtalsslutande stat som bedriver internationell trafik genom anv�ndningen av skepp eller luftfartyg g�ller, att s�dant f�retag, om det �r ett svenskt f�retag, �r undantaget fr�n f�retagsskatten i Japan och, om det �r ett japanskt f�retag, �r undantaget fr�n varje svensk skatt liknande f�retagsskatten i Japan som framdeles kan komma att tas ut i Sverige. 3. Best�mmelserna i f�reg�ende punkter i denna artikel till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett ge- mensamt f�retag eller en internationell driftsor- ganisation. Artikel 9 F�retag med intressegemenskap 1. I fall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrollen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt del- tar i ledningen eller kontrollen av s�v�l ett f�- retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�r- bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra obe- roende f�retag, f�r all inkomst, som utan s�- dana villkor skulle ha tillkommit det ena f�re- taget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �verensst�m- melse d�rmed. 8 Artikel 9 har f�tt denna lydelse genom protokollet den 19 februari 1999. </div> <div id="page12-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2014:374 2. Where a Contracting State includes, in ac- cordance with the provisions of paragraph 1, in the profits of an enterprise of that Contracting State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other Con- tracting State and where the competent authori- ties of the Contracting States agree, upon con- sultation, that all or part of the profits so in- cluded are profits which would have accrued to the enterprise of the first-mentioned Contract- ing State if the conditions made between the two enterprises had been those which would have been made between independent enter- prises, then that other Contracting State shall make an appropriate adjustment to the amount of the tax charged therein on those agreed prof- its. In determining such adjustment, due regard shall be had to the other provisions of this Con- vention. Article 10 9 Dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that Contracting State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. 3. Notwithstanding the provisions of para- graph 2, dividends shall not be taxed in the Contracting State of which the company pay- ing the dividends is a resident if the beneficial owner of the dividends is a resident of the other Contracting State and is a company (other than a partnership) that has held, directly or indi- rectly, at least 10 per cent of the voting power of the company paying the dividends for the 2. I fall d� en avtalsslutande stat, i enlighet med best�mmelserna i punkt 1, i inkomsten f�r ett f�retag i denna avtalsslutande stat inr�knar och i �verensst�mmelse d�rmed beskattar inkomst, f�r vilken ett f�retag i den andra av- talsslutande staten beskattats i denna andra av- talsslutande stat och f�rutsatt att de beh�riga myndigheterna i de avtalsslutande staterna, efter �verl�ggning, �r �verens om att den s�- lunda inr�knade inkomsten eller del av den �r s�dan som skulle ha tillkommit f�retaget i den f�rstn�mnda avtalsslutande staten om de vill- kor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varan- dra oberoende f�retag, ska denna andra avtals- slutande stat genomf�ra vederb�rlig justering av det skattebelopp som p�f�rts f�r inkomsten d�r. Vid s�dan justering iakttas �vriga best�m- melser i detta avtal. Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en av- talsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra avtalsslutande stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som beta- lar utdelningen har hemvist, enligt lagstift- ningen i denna avtalsslutande stat, men om den som har r�tt till utdelningen har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga 10 procent av utdelningens bruttobe- lopp. 3. Utan hinder av best�mmelserna i punkt 2 ska utdelning inte beskattas i den avtalsslu- tande stat d�r bolaget som betalar utdelningen har hemvist, om den som har r�tt till utdel- ningen har hemvist i den andra avtalsslutande staten och �r ett bolag (med undantag f�r han- delsbolag) som under en period av sex m�na- der omedelbart f�re den dag d� det best�ms vem som �r ber�ttigad till utdelningen har 9 Artikel 10 har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page13-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2014:374 period of six months ending on the date on which entitlement to the dividends is deter- mined. For the purposes of this paragraph, the term partnership does not include any entity that is treated as a body corporate for tax pur- poses in a Contracting State and is a resident of that Contracting State. 4. The provisions of paragraphs 2 and 3 shall not affect the taxation of the company in re- spect of the profits out of which the dividends are paid. 5. The provisions of paragraph 3 shall not apply in the case of dividends paid by a com- pany which is entitled to a deduction for divi- dends paid to its beneficiaries in computing its taxable income in the Contracting State of which the company paying the dividends is a resident. 6. Notwithstanding the provisions of para- graph 1, dividends paid by a company being a resident of Japan to a company which is a resi- dent of Sweden shall be exempt from Swedish tax to the extent that the dividends would have been exempt under the laws of Sweden if both companies had been Swedish companies. This exemption shall not apply unless the profits out of which the dividends are paid have been sub- jected to the normal corporation tax in Japan or an income tax comparable thereto. 7. The term dividends as used in this Arti- cle means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treat- ment as income from shares by the taxation laws of the Contracting State of which the company making the distribution is a resident. 8. The provisions of paragraphs 1, 2, 3, 4 and 5 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contract- ing State of which the company paying the div- idends is a resident through a permanent estab- lishment situated therein and the holding in re- spect of which the dividends are paid is effec- tively connected with such permanent innehaft, direkt eller indirekt, minst 10 procent av det utdelande bolagets r�stetal. Uttrycket handelsbolag �syftar vid till�mpningen av denna punkt inte en person som vid beskatt- ningen behandlas s�som juridisk person i en avtalsslutande stat och har hemvist i denna av- talsslutande stat. 4. Best�mmelserna i punkterna 2 och 3 ber�r inte bolagets beskattning f�r vinst av vilken ut- delningen betalas. 5. Best�mmelserna i punkt 3 till�mpas inte p� utdelning som betalas av ett bolag som �r ber�ttigat till avdrag f�r l�mnad utdelning vid beskattningen i den avtalsslutande stat d�r bo- laget som betalar utdelningen har hemvist. 6. Utan hinder av best�mmelserna i punkt 1 �r utdelning fr�n bolag med hemvist i Japan till bolag med hemvist i Sverige undantagen fr�n svensk skatt om utdelningen skulle ha varit un- dantagen enligt svensk lagstiftning om b�da bolagen varit svenska bolag. Detta g�ller emel- lertid endast om vinsten av vilken utdelningen betalas har varit f�rem�l f�r normal bolagsskatt i Japan eller en inkomstskatt j�mf�rlig d�rmed. 7. Med uttrycket utdelning f�rst�s i denna artikel inkomst av aktier eller andra r�ttigheter som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag, som enligt skattelagstiftningen i den avtalsslu- tande stat d�r det utdelande bolaget har hem- vist vid beskattningen behandlas p� samma s�tt som inkomst av aktier. 8. Best�mmelserna i punkterna 1, 2, 3, 4 och 5 till�mpas inte, om den som har r�tt till utdel- ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande sta- ten, d�r bolaget som betalar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle, samt den andel p� grund av vilken utdelningen beta- las �ger verkligt samband med det fasta drift- </div> <div id="page14-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2014:374 establishment. In such case the provisions of Article 7 shall apply. 9. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except in- sofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other Contracting State, nor subject the companys undistributed profits to a tax on the companys undistributed profits, even if the dividends paid or the undis- tributed profits consist wholly or partly of prof- its or income arising in that other Contracting State. Article 11 10 Interest 1. Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other Contracting State. 2. Notwithstanding the provisions of para- graph 1, interest arising in a Contracting State that is determined by reference to receipts, sales, income, profits or other cash flow of the debtor or a related person, to any change in the value of any property of the debtor or a related person or to any dividend, partnership distribu- tion or similar payment made by the debtor or a related person, or any other interest similar to such interest arising in a Contracting State, may be taxed in the Contracting State in which it arises, and according to the laws of that Con- tracting State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and st�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. 9. Om bolag med hemvist i en avtalsslutande stat f�rv�rvar inkomst fr�n den andra avtalsslu- tande staten, f�r denna andra avtalsslutande stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra avtalsslutande stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle i denna andra avtalsslutande stat, och ej heller beskatta bolagets icke utdelade vinst, �ven om utdelningen eller den icke utde- lade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra avtalsslutande stat. Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som en person med hemvist i den andra avtalsslutande staten har r�tt till, beskat- tas endast i denna andra avtalsslutande stat. 2. Utan hinder av best�mmelserna i punkt 1, f�r r�nta som h�rr�r fr�n en avtalsslutande stat �ven beskattas i denna stat, enligt lagstift- ningen i denna avtalsslutande stat, om r�ntans storlek �r beroende av int�kter, f�rs�ljning, in- komster, vinst eller annat kassafl�de hos g�lde- n�ren eller denne n�rst�ende person, av v�rde- f�r�ndring p� egendom tillh�rig g�lden�ren el- ler denne n�rst�ende person eller av aktieutdel- ning, utbetalning till bolagsman eller liknande utbetalning fr�n g�lden�ren eller denne n�rst�- ende person, eller av annan liknande r�nta. Om den som har r�tt till r�ntan har hemvist i den andra avtalsslutande staten f�r skatten dock inte �verstiga 10 procent av r�ntans bruttobe- lopp. 3. Med uttrycket r�nta f�rst�s i denna arti- kel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egen- 10 Artikel 11 har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page15-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS 2014:374 whether or not carrying a right to participate in the debtors profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or de- bentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting State in which the income arises. Penalty charges for late payment shall not be regarded as interest for the purposes of this Article. In- come dealt with in Article 10 shall not be re- garded as interest for the purposes of this Con- vention. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein and the debt- claim in respect of which the interest is paid is effectively connected with such permanent es- tablishment. In such case the provisions of Ar- ticle 7 shall apply. 5. Interest shall be deemed to arise in a Con- tracting State when the payer is a resident of that Contracting State. Where, however, the person paying the interest, whether he is a resi- dent of a Contracting State or not, has in a Con- tracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent estab- lishment, then such interest shall be deemed to arise in the Contracting State in which the per- manent establishment is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debtclaim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the ab- sence of such relationship, the provisions of this Article shall apply only to the last-men- dom eller inte och antingen den medf�r r�tt till g�lden�rens vinst eller inte. Uttrycket avser s�rskilt inkomst av v�rdepapper som utf�rdats av staten och inkomst av obligationer eller de- bentures, d�ri inbegripet agiobelopp och vin- ster som h�nf�r sig till s�dana v�rdepapper, obligationer eller debentures. Uttrycket avser �ven varje annan inkomst som enligt lagstift- ningen i den avtalsslutande stat varifr�n in- komsten h�rr�r vid beskattningen behandlas p� samma s�tt som inkomst av utl�nade pengar. Straffavgift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna arti- kel. Inkomst som avses i artikel 10 ska inte an- ses som r�nta vid till�mpningen av detta avtal. 4. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast drift- st�lle, samt den fordran f�r vilken r�ntan beta- las �ger verkligt samband med det fasta drift- st�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. 5. R�nta anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r den avtalsslutande staten sj�lv, lokal myndighet eller person med hem- vist i denna avtalsslutande stat. Om emellertid den person som betalar r�ntan, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle i sam- band varmed den skuld uppkommit p� vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet anses r�ntan h�rr�ra fr�n den avtals- slutande stat d�r det fasta driftst�llet finns. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�n- tan eller mellan dem b�da och annan person r�ntebeloppet, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I </div> <div id="page16-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 16 SFS 2014:374 tioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Con- vention. Article 12 11 Royalties 1. Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other Contracting State. 2. The term royalties as used in this Arti- cle means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience. 3. The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein and the right or property in respect of which the royalties are paid is effectively connected with such perma- nent establishment. In such case the provisions of Article 7 shall apply. 4. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the benefi- cial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxa- s�dant fall beskattas �verskjutande belopp en- ligt lagstiftningen i vardera avtalsslutande sta- ten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som en person med hemvist i den andra avtalsslutande staten har r�tt till, beskat- tas endast i denna andra avtalsslutande stat. 2. Med uttrycket royalty f�rst�s i denna artikel varje slags betalning som tas emot s�- som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt eller vetenskapligt verk, h�ri inbegripet bio- graffilm och filmer eller band f�r radio- eller televisionsuts�ndning, patent, varum�rke, m�nster eller modell, ritning, hemligt recept el- ler hemlig tillverkningsmetod, eller f�r upplys- ning om erfarenhetsr�n av industriell, kommer- siell eller vetenskaplig natur. 3. Best�mmelserna i punkt 1 till�mpas inte om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken royal- tyn h�rr�r, fr�n d�r bel�get fast driftst�lle, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�m- melserna i artikel 7. 4. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan per- son royaltybeloppet, med h�nsyn till det nytt- jande, den r�tt eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�rbindel- ser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp en- 11 Artikel 12 har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page17-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 17 SFS 2014:374 ble according to the laws of each Contracting State, due regard being had to the other provi- sions of this Convention. Article 13 Capital gains 1. Gains derived by a resident of a Contract- ing State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State. 2. 12 Gains from the alienation of any prop- erty, other than immovable property, forming part of the business property of a permanent es- tablishment which an enterprise of a Contract- ing State has in the other Contracting State, in- cluding such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise), may be taxed in that other Contracting State. 3. Gains derived by a resident of a Contract- ing State from the alienation of ships or aircraft operated in international traffic and any prop- erty, other than immovable property, pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State. Article 14 (Deleted) 13 Article 15 Dependant personal services 1. Subject to the provisions of Articles 16 and 18, salaries, wages and other similar remu- neration, other than a pension, derived by a res- ident of a Contracting State in respect of an employment shall be taxable only in that Con- tracting State unless the employment is exer- cised in the other Contracting State. If the em- ployment is so exercised, such remuneration as ligt lagstiftningen i vardera avtalsslutande sta- ten med iakttagande av �vriga best�mmelser i detta avtal. Artikel 13 Realisationsvinst 1. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslu- tande staten, f�r beskattas i denna andra avtals- slutande stat. 2. Vinst p� grund av �verl�telse av egen- dom, annan �n fast egendom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra avtalsslutande stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget). 3. Vinst, som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�- telse av skepp eller luftfartyg som anv�nds i in- ternationell trafik och annan egendom �n fast egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i denna avtalsslutande stat. Artikel 14 (Upph�vd) Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16 och 18 f�ranleder annat, beskattas l�n och an- nan liknande ers�ttning, med undantag f�r pen- sion, som person med hemvist i en avtalsslu- tande stat uppb�r p� grund av anst�llning, en- dast i denna avtalsslutande stat, s�vida inte ar- betet utf�rs i den andra avtalsslutande staten. Om arbetet utf�rs i denna andra avtalsslutande 12 Artikel 13 punkt 2 har f�tt denna lydelse genom protokollet den 5 december 2013. 13 Artikel 14 har upph�vts genom protokollet den 5 december 2013. </div> <div id="page18-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 18 SFS 2014:374 is derived therefrom may be taxed in that other Contracting State. 2. 14 Notwithstanding the provisions of para- graph 1, remuneration derived by a resident of a Contracting State in respect of an employ- ment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if: (a) the recipient is present in that other Con- tracting State for a period or periods not ex- ceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other Contracting State; and (c) the remuneration is not borne by a per- manent establishment which the employer has in that other Contracting State. 3. Notwithstanding the provisions of the pre- ceding paragraphs of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in interna- tional traffic by an enterprise of a Contracting State may be taxed in that Contracting State. Article 16 Directors fees Directors fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of direc- tors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. Article 17 15 Artistes and athletes 1. Notwithstanding the provisions of Arti- cles 7 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television ar- stat, f�r ers�ttning som uppb�rs f�r arbetet be- skattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete som ut- f�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda avtalsslutande staten, om: a) mottagaren vistas i den andra avtalsslu- tande staten under tidsperiod eller tidsperioder som sammanlagt inte �verstiger 183 dagar un- der en tolvm�nadersperiod som b�rjar eller slu- tar under beskattnings�ret i fr�ga; och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra avtalsslutande sta- ten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle som arbetsgivaren har i den andra avtalsslu- tande staten. 3. Utan hinder av best�mmelserna i f�reg�- ende punkter i denna artikel f�r ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luft- fartyg som anv�nds i internationell trafik av f�- retag i en avtalsslutande stat, beskattas i denna avtalsslutande stat. Artikel 16 Styrelsearvode Styrelsearvode och annan liknande ers�tt- ning, som person med hemvist i en avtalsslu- tande stat uppb�r i egenskap av medlem i sty- relse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra avtalsslutande stat. Artikel 17 Artister och idrottsm�n 1. Utan hinder av best�mmelserna i artik- larna 7 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar ge- nom sin personliga verksamhet i den andra av- 14 Artikel 15 punkt 2 har f�tt denna lydelse genom protokollet den 5 december 2013. 15 Artikel 17 har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page19-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 19 SFS 2014:374 tiste, and a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State. Such income shall, however, be exempt from tax of that other Contracting State if such activities are exercised by an individual, being a resident of the first-mentioned Contracting State, pursuant to a special programme for cul- tural exchange agreed upon between the Gov- ernments of the two Contracting States. 2. Where income derived in respect of per- sonal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. Such income shall, however, be exempt from tax in that Contracting State if such in- come is derived from the activities exercised by an individual, being a resident of the other Contracting State, pursuant to a special pro- gramme for cultural exchange agreed upon be- tween the Governments of the two Contracting States and accrues to another person who is a resident of that other Contracting State. Article 18 Government services 1. (a) Remuneration, other than a pension, paid by a Contracting State or a local authority thereof to an individual in respect of services rendered to that Contracting State or local au- thority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that Contracting State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contract- ing State and the individual is a resident of that other Contracting State who: talsslutande staten i egenskap av artist, s�som teater- eller filmsk�despelare, radio- eller tele- visionsartist eller musiker, eller av idrottsman, beskattas i denna andra avtalsslutande stat. S�dan inkomst undantas emellertid fr�n be- skattning i denna andra avtalsslutande stat om fysisk person med hemvist i den f�rstn�mnda avtalsslutande staten ut�var s�dan verksamhet enligt ett s�rskilt program f�r kulturellt utbyte som regeringarna i de b�da avtalsslutande sta- terna har kommit �verens om. 2. I fall d� inkomst genom personlig verk- samhet, som artist eller idrottsman ut�var i denna egenskap, inte tillfaller artisten eller idrottsmannen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelserna i artiklarna 7 och 15, beskattas i den avtalsslu- tande stat d�r artisten eller idrottsmannen ut�- var verksamheten. S�dan inkomst undantas emellertid fr�n be- skattning i denna avtalsslutande stat om in- komsten f�rv�rvas genom verksamhet som fy- sisk person med hemvist i den andra avtalsslu- tande staten ut�var enligt ett s�rskilt program f�r kulturellt utbyte som regeringarna i de b�da avtalsslutande staterna har kommit �verens om och inkomsten tillfaller annan person som har hemvist i denna andra avtalsslutande stat. Artikel 18 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pension), som betalas av en avtalsslutande stat eller dess lokala myndigheter till fysisk person p� grund av offentligt uppdrag i denna avtalsslutande stats eller dess lokala myndigheters tj�nst, be- skattas endast i denna avtalsslutande stat. b) S�dan ers�ttning beskattas emellertid en- dast i den andra avtalsslutande staten om arbe- tet utf�rs i denna andra avtalsslutande stat och personen i fr�ga har hemvist i denna andra av- talsslutande stat och: </div> <div id="page20-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 20 SFS 2014:374 (i) is a national of that other Contracting State; or (ii) did not become a resident of that other Contracting State solely for the purpose of per- forming the services. 2. (a) Any pension paid by, or out of funds to which contributions are made by, a Con- tracting State or a local authority thereof to an individual in respect of services rendered to that Contracting State or local authority thereof shall be taxable only in that Contracting State. (b) However, such pension shall be taxable only in the other Contracting State if the indi- vidual is a resident of, and a national of, that other Contracting State. 3. The provisions of Articles 15, 16, 17 and 21 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof. Article 19 Students Payments which a student or business ap- prentice who is or was immediately before vis- iting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall be exempt from tax in the first- mentioned Contracting State, provided that such payments are made to him from outside that first-mentioned Contracting State. Article 20 Swedish undivided estates 1. Where under the provisions of this Con- vention a resident of Japan is entitled to ex- emption from, or reduction of, Swedish tax, si- milar exemption or reduction shall be applied 1) �r medborgare i denna andra avtalsslu- tande stat; eller 2) inte fick hemvist i denna andra avtalsslu- tande stat uteslutande f�r att utf�ra arbetet. 2. a) Pension, som betalas av, eller fr�n fon- der till vilka bidrag l�mnas av, en avtalsslu- tande stat eller dess lokala myndigheter till fy- sisk person p� grund av arbete som utf�rts i denna avtalsslutande stats eller dess lokala myndigheters tj�nst, beskattas endast i denna avtalsslutande stat. b) S�dan pension beskattas emellertid endast i den andra avtalsslutande staten om personen i fr�ga har hemvist och �r medborgare i denna andra avtalsslutande stat. 3. Best�mmelserna i artiklarna 15, 16, 17 och 21 till�mpas p� ers�ttning och pension som betalas p� grund av arbete som utf�rts i sam- band med r�relse som bedrivs av en avtalsslu- tande stat eller dess lokala myndigheter. Artikel 19 Studerande Studerande eller aff�rspraktikant, som har eller omedelbart f�re vistelse i en avtalsslu- tande stat hade hemvist i den andra avtalsslu- tande staten och som vistas i den f�rstn�mnda avtalsslutande staten uteslutande f�r sin under- visning eller utbildning, undantas fr�n beskatt- ning i den f�rstn�mnda avtalsslutande staten f�r belopp som han erh�ller f�r sitt uppeh�lle, sin undervisning eller utbildning, under f�rut- s�ttning att beloppen betalas till honom fr�n k�lla utanf�r denna f�rstn�mnda avtalsslutande stat. Artikel 20 Svenska oskiftade d�dsbon 1. I fall d� enligt best�mmelserna i detta av- tal person med hemvist i Japan �r ber�ttigad till befrielse fr�n eller neds�ttning av svensk skatt, ska motsvarande befrielse eller neds�ttning </div> <div id="page21-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 21 SFS 2014:374 to the undivided state of a deceased person in- sofar as one or more of the beneficiaries is a re- sident of Japan. 2. Swedish tax on the undivided estate of a deceased person shall, insofar as the income accrues to a beneficiary who is a resident of Ja- pan, be allowed as a credit against Japanese tax payable in respect of that income, in accord- ance with the provisions of paragraph 1 of Ar- ticle 22. Article 21 Other income 1. Items of income of a resident of a Con- tracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that Contracting State. 2. 16 The provisions of paragraph 1 shall not apply to income, other than income from im- movable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the in- come is paid is effectively connected with such permanent establishment. In such case, the pro- visions of Article 7 shall apply. 3. Notwithstanding the provisions of the pre- ceding paragraphs of this Article, items of in- come of a resident of a Contracting State not dealt with in the foregoing Articles of this Con- vention and arising in the other Contracting State may be taxed in that other Contracting State. Article 21A 17 Limitation of benefits 1. Except as otherwise provided in this Arti- cle, a resident of a Contracting State that de- medges oskiftat d�dsbo i den m�n en eller flera av d�dsbodel�gare har hemvist i Japan. 2. Svensk skatt p� oskiftat d�dsbo ska, i den m�n inkomsten tillkommer d�dsbodel�gare med hemvist i Japan, avr�knas mot japansk skatt som utg�r p� denna inkomst i enlighet med best�mmelserna i artikel 22 punkt 1. Artikel 21 Annan inkomst 1. Inkomst som person med hemvist i en av- talsslutande stat f�rv�rvar och som inte be- handlas i f�reg�ende artiklar i detta avtal be- skattas endast i denna avtalsslutande stat, oav- sett varifr�n inkomsten h�rr�r. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag av inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en av- talsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle, samt den r�ttighet eller egendom i fr�ga om vilken inkomsten betalas �ger verk- ligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmelserna i artikel 7. 3. Inkomst vilken inte behandlas i f�reg�- ende artiklar i detta avtal, som person med hemvist i en avtalsslutande stat f�rv�rvar och som h�rr�r fr�n den andra avtalsslutande sta- ten, f�r, utan hinder av best�mmelserna i f�re- g�ende punkter i denna artikel, beskattas i denna andra avtalsslutande stat. Artikel 21A Begr�nsning av f�rm�ner 1. Om inte annat anges i denna artikel s� ska en person med hemvist i en avtalsslutande stat, 16 Artikel 21 punkt 2 har f�tt denna lydelse genom protokollet den 5 december 2013. 17 Artikel 21A har inf�rts genom protokollet den 5 december 2013. </div> <div id="page22-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 22 SFS 2014:374 rives income described in paragraph 3 of Arti- cle 10 or in Article 11 or 12 from the other Contracting State shall be entitled to the bene- fits granted for a taxable year by the provisions of that paragraph or those Articles only if such resident is a qualified person as defined in par- agraph 2 and satisfies any other specified con- ditions in that paragraph or those Articles for the obtaining of such benefits. 2. A resident of a Contracting State is a qual- ified person for a taxable year only if such resi- dent is either: (a) an individual; (b) the Government of that Contracting State, any statutory body, political subdivision or local authority of that Contracting State, or the Bank of Japan or the Central Bank of Swe- den (Sveriges Riksbank); (c) a company, if its principal class of shares is listed or registered on a recognized stock ex- change specified in clause (i) or (ii) of sub-par- agraph (c) of paragraph 7 and is regularly traded on one or more recognized stock ex- changes; (d) a pension fund, provided that, as of the end of the prior taxable year, more than 50 per cent of the beneficiaries, members or partici- pants of that pension fund are individuals who are residents of either Contracting State; (e) an organisation established under the laws of that Contracting State and operated ex- clusively for a religious, charitable, educa- tional, scientific, artistic, cultural or public pur- pose, only if all or part of its income may be exempt from tax under the domestic law of that Contracting State; or (f) a person other than an individual, if resi- dents of either Contracting State that are quali- fied persons by reason of sub-paragraph (a), (b), (c), (d) or (e) of this paragraph hold, di- rectly or indirectly, at least 50 per cent of the voting power or other beneficial interests of that person. som uppb�r s�dan inkomst som anges i artikel 10 punkt 3 eller i artiklarna 11 eller 12 som h�rr�r fr�n den andra avtalsslutande staten, vara ber�ttigad till f�rm�ner enligt n�mnda be- st�mmelser ett visst beskattnings�r endast om personen �r en kvalificerad person enligt punkt 2 samt uppfyller de s�rskilda villkor som anges f�r s�dana f�rm�ner i n�mnda best�mmelser. 2. En person med hemvist i en avtalsslu- tande stat �r en kvalificerad person med avse- ende p� ett visst beskattnings�r endast om per- sonen �r: a) en fysisk person; b) en avtalsslutande stat, dess offentligr�tts- liga organ, politiska underavdelningar eller lo- kala myndigheter, eller Japans Riksbank eller Sveriges Riksbank; c) ett bolag, om dess viktigaste aktieslag �r noterade p� en erk�nd aktieb�rs som n�mns i punkt 7 c) 1) eller 2) och regelm�ssigt oms�tts p� en eller flera erk�nda aktieb�rser; d) en pensionsfond, om vid utg�ngen av n�r- mast f�reg�ende beskattnings�r mer �n 50 pro- cent av pensionsfondens f�rm�nstagare, med- lemmar eller deltagare var fysiska personer med hemvist i endera avtalsslutande staten; e) en organisation som har bildats enligt lag- stiftningen i en avtalsslutande stat och som drivs uteslutande i religi�st, v�lg�rande, utbild- ningsfr�mjande, vetenskapligt, artistiskt, kultu- rellt eller allm�nnyttigt syfte, men endast om hela eller delar av dess inkomst kan vara un- dantagen fr�n beskattning enligt den avtalsslu- tande statens lagstiftning; eller f) en person, som inte �r en fysisk person, om minst 50 procent av r�stetalet eller andra �garandelar i personen innehas direkt eller in- direkt av personer med hemvist i endera avtals- slutande staten som �r kvalificerade personer enligt a), b), c), d) eller e) i denna punkt. </div> <div id="page23-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 23 SFS 2014:374 3. Notwithstanding that a company that is a resident of a Contracting State may not be a qualified person, that company shall be entitled to the benefits granted by the provisions of par- agraph 3 of Article 10 or of Article 11 or 12 with respect to an item of income described in that paragraph or those Articles derived from the other Contracting State if that company sat- isfies any other specified conditions in that par- agraph or those Articles for the obtaining of such benefits and at least 75 per cent of the vot- ing power of that company is held, directly or indirectly, by seven or fewer persons who are equivalent beneficiaries. 4. Where the provisions of sub-paragraph (f) of paragraph 2 and paragraph 3 apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions de- scribed in that sub-paragraph or paragraph for the taxable year in which payment of an item of income is made if such resident satisfies those conditions during the twelve month pe- riod preceding the date of the payment (or, in the case of dividends, the date on which entitle- ment to the dividends is determined); (b) in all other cases, a resident of a Con- tracting State shall be considered to satisfy the conditions described in that sub-paragraph or paragraph for a taxable year if such resident satisfies those conditions on at least half the days of the taxable year. 5. (a) Notwithstanding that a resident of a Contracting State may not be a qualified per- son, that resident shall be entitled to the bene- fits granted by the provisions of paragraph 3 of Article 10 or of Article 11 or 12 with respect to an item of income described in that paragraph or those Articles derived from the other Con- tracting State if: (i) that resident is carrying on business in the first-mentioned Contracting State (other than the business of making or managing invest- ments for that residents own account, unless the business is banking, insurance or securities 3. Ett bolag med hemvist i en avtalsslutande stat ska �ven om det inte �r en kvalificerad person vara ber�ttigat till avtalsf�rm�ner f�r s�dana inkomster som anges i artikel 10 punkt 3 eller artiklarna 11 eller 12, och som h�rr�r fr�n den andra avtalsslutande staten, om bola- get uppfyller de s�rskilda villkor som anges f�r s�dana f�rm�ner i n�mnda best�mmelser samt minst 75 procent av bolagets r�stetal innehas, direkt eller indirekt, av sju eller f�rre personer som uppfyller villkoren f�r att vara j�mf�rliga f�rm�nstagare. 4. I de fall punkt 2 f) och punkt 3 till�mpas: a) betr�ffande k�llskatter, ska en person med hemvist i en avtalsslutande stat anses uppfylla villkoren i dessa best�mmelser det beskatt- nings�r som inkomsten utbetalas om personen uppfyller villkoren under den period av tolv m�nader som f�reg�r utbetalningen (eller, be- tr�ffande utdelning, den dag d� det best�ms vem som �r ber�ttigad till utdelningen), b) betr�ffande andra skatter, ska en person med hemvist i en avtalsslutande stat anses upp- fylla villkoren i dessa best�mmelser avseende ett beskattnings�r om personen uppfyller vill- koren under �tminstone h�lften av beskatt- nings�rets dagar. 5. a) En person som har hemvist i en avtals- slutande stat ska �ven om personen inte �r en kvalificerad person vara ber�ttigad till f�rm�- ner f�r inkomster enligt artikel 10 punkt 3 eller artiklarna 11 och 12 som h�rr�r fr�n den andra avtalsslutande staten, om: 1) personen bedriver r�relse i den f�rst- n�mnda avtalsslutande staten (med undantag f�r r�relse som best�r i att g�ra kapitalplace- ringar eller att f�rvalta investeringar f�r perso- nens egen r�kning, s�vida denna r�relse inte ut- g�r bank-, f�rs�krings- eller v�rdepappersr�- </div> <div id="page24-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 24 SFS 2014:374 business carried on by a bank, insurance com- pany or securities dealer); (ii) the income derived from that other Con- tracting State is derived in connection with, or is incidental to, that business; and (iii) that resident satisfies any other specified conditions in that paragraph or those Articles for the obtaining of such benefits. (b) If a resident of a Contracting State de- rives an item of income from a business carried on by that resident in the other Contracting State or derives an item of income arising in the other Contracting State from a person that has with that resident a relationship described in sub-paragraph (a) or (b) of paragraph 1 of Article 9, the conditions described in sub-para- graph (a) of this paragraph shall be considered to be satisfied with respect to such item of in- come only if the business carried on in the first-mentioned Contracting State is substantial in relation to the business carried on in that other Contracting State. Whether such business is substantial for the purposes of this paragraph shall be determined on the basis of all the facts and circumstances. (c) In determining whether a person is carry- ing on business in a Contracting State under sub-paragraph (a) of this paragraph, the busi- ness conducted by a partnership in which that person is a partner and the business conducted by persons connected to such person shall be deemed to be conducted by such person. A per- son shall be connected to another if one holds, directly or indirectly, at least 50 per cent of the beneficial interests in the other (or, in the case of a company, at least 50 per cent of the voting power of the company) or a third person holds, directly or indirectly, at least 50 per cent of the beneficial interests (or, in the case of a com- pany, at least 50 per cent of the voting power of the company) in each person. In any case, a person shall be considered to be connected to another if, on the basis of all the facts and cir- cumstances, one has control of the other or both are under the control of the same person or persons. relse som bedrivs av en bank, ett f�rs�krings- bolag eller en v�rdepappershandlare), 2) inkomsten som h�rr�r fr�n den andra av- talsslutande staten f�rv�rvas i samband med, eller �r underordnad, r�relsen, och 3) personen uppfyller de s�rskilda villkor f�r att erh�lla s�dana f�rm�ner som anges i n�mnda punkt eller artiklar. b) Om en person med hemvist i en avtalsslu- tande stat uppb�r inkomst fr�n r�relse som per- sonen bedriver i den andra avtalsslutande sta- ten eller uppb�r inkomst som h�rr�r fr�n den andra avtalsslutande staten och som betalas av en person med vilken den f�rstn�mnda perso- nen �r i intressegemenskap, p� s�tt som anges i artikel 9 punkt 1 a) eller b), ska, i f�rh�llande till s�dan inkomst, villkoren i a) i denna punkt anses uppfyllda endast om r�relsen som be- drivs i den f�rstn�mnda staten �r v�sentlig i f�rh�llande till den r�relse som bedrivs i den andra avtalsslutande staten. Vid till�mpningen av denna punkt ska fr�gan om en r�relse �r v�- sentlig eller inte, avg�ras med h�nsyn tagen till samtliga fakta och omst�ndigheter. c) Vid best�mmandet av om en person bedri- ver r�relse i en avtalsslutande stat vid till�mp- ningen av a) i denna punkt, ska en r�relse be- driven av ett handelsbolag i vilket personen �r bolagsman eller en r�relse bedriven av perso- ner med vilka personen �r n�rst�ende anses vara en r�relse bedriven av den personen. En person ska anses n�rst�ende till en annan per- son om en av personerna �r den r�ttm�tiga innehavaren, direkt eller indirekt, av minst 50 procent i den andra personen (eller, i fr�ga om ett bolag, minst 50 procent av r�stetalet i bola- get), eller, om en tredje person �r den r�ttm�- tiga �garen, direkt eller indirekt, till minst 50 procent av var och en av personerna (eller i fr�ga om bolag, minst 50 procent av r�stetalet i bolaget). En person ska dock alltid anses n�r- st�ende till en annan om den ena personen, med h�nsyn tagen till samtliga fakta och om- st�ndigheter, kontrollerar den andra eller om </div> <div id="page25-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 25 SFS 2014:374 6. A resident of a Contracting State that is neither a qualified person nor entitled under paragraph 3 or 5 to the benefits granted by the provisions of paragraph 3 of Article 10 or of Article 11 or 12 with respect to an item of in- come described in that paragraph or those Arti- cles shall, nevertheless, be granted such bene- fits if the competent authority of the other Con- tracting State determines, in accordance with its domestic law or administrative practice, that the establishment, acquisition or maintenance of such resident and the conduct of its opera- tions are considered as not having the obtain- ing of such benefits as one of the principal pur- poses. 7. For the purposes of this Article: (a) the term shares shall include deposi- tory receipts thereof; (b) the term principal class of shares means the class or classes of shares of a com- pany which represent a majority of the voting power of the company; (c) the term recognized stock exchange means: (i) any stock exchange established under the terms of the Financial Instruments and Ex- change Law (Law No. 25 of 1948) of Japan; (ii) the OMX NASDAQ Stockholm Stock Exchange (Stockholmsb�rsen), the Nordic Growth Market, and any other stock exchange subject to regulation by the Swedish Financial Supervisory Authority; (iii) the Irish Stock Exchange and the stock exchanges of Amsterdam, Brussels, Copenha- gen, Dusseldorf, Frankfurt, Hamburg, Hel- sinki, Hong Kong, London, Madrid, Milan, New York, Oslo, Paris, Reykjavik, Riga, Seoul, Shanghai, Singapore, Sydney, Tallinn, Toronto, Vienna, Vilnius, and Zurich, and the NASDAQ System; and (iv) any other stock exchange which the competent authorities of the Contracting States b�da personerna kontrolleras av samma person eller personer. 6. En person med hemvist i en avtalsslu- tande stat som inte �r en kvalificerad person och som enligt punkterna 3 eller 5 inte heller �r ber�ttigad till f�rm�ner f�r inkomster som an- ges i artikel 10 punkt 3 eller artiklarna 11 och 12, ska �nd� �tnjuta s�dana f�rm�ner om den beh�riga myndigheten i den andra avtalsslu- tande staten finner, i enlighet med dess lagstift- ning och administrativa praxis, att etable- ringen, f�rv�rvet eller innehavet av en s�dan person och bedrivandet av dess verksamhet inte har som ett av sina huvudsakliga syften att komma i �tnjutande av s�dana f�rm�ner. 7. Vid till�mpningen av denna artikel: a) �syftar uttrycket aktier �ven dep�bevis; b) �syftar uttrycket viktigaste aktieslag det eller de aktieslag som representerar majoriteten av r�stetalet i bolaget; c) �syftar uttrycket erk�nd aktieb�rs: 1) varje aktieb�rs som etablerats i enlighet med den japanska V�rdepappers- och b�rsla- gen (Financial Instruments and Exchange Law) (lag nr 25 fr�n �r 1948), 2) Stockholmsb�rsen, Nordic Growth Mar- ket (NGM) och varje annan aktieb�rs som st�r under tillsyn av Finansinspektionen, 3) den irl�ndska aktieb�rsen samt aktieb�r- serna i Amsterdam, Bryssel, K�penhamn, D�s- seldorf, Frankfurt, Hamburg, Helsingfors, Hong Kong, London, Madrid, Milano, New York, Oslo, Paris, Reykjavik, Riga, Seoul, Shanghai, Singapore, Sydney, Tallinn, To- ronto, Wien, Vilnius och Z�rich, samt NAS- DAQ-systemet, och 4) varje annan aktieb�rs som de beh�riga myndigheterna i de avtalsslutande staterna f�r </div> <div id="page26-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 26 SFS 2014:374 agree to recognize for the purposes of this Arti- cle; (d) the term pension fund means any per- son that: (i) is established under the laws of a Con- tracting State; (ii) is operated principally to administer or provide pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds; and (iii) is exempt from tax in that Contracting State with respect to income derived from the activities described in clause (ii); and (e) the term equivalent beneficiary means: (i) a resident of a state that has a convention for the avoidance of double taxation and the prevention of fiscal evasion between that state and the Contracting State from which the bene- fits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information; (bb) that resident is a qualified person under the limitation on benefits provisions in that convention or, when there are no such provi- sions in that convention, would be a qualified person when that convention is read as includ- ing provisions corresponding to paragraph 2; and (cc) with respect to an item of income re- ferred to in paragraph 3 of Article 10 or in Arti- cle 11 or 12 that resident would be entitled un- der that convention to a rate of tax with respect to the particular class of income for which the benefits are being claimed under this Conven- tion that is at least as low as the rate applicable under this Convention; or (ii) a qualified person by reason of sub-para- graph (a), (b), (c), (d) or (e) of paragraph 2. till�mpningen av denna artikel kommer �ver- ens om, d) �syftar uttrycket pensionsfond varje person som: 1) �r etablerad i enlighet med lagstiftningen i en avtalsslutande stat, 2) huvudsakligen �r verksam f�r att adminis- trera eller tillhandah�lla pensioner, pensions- f�rm�ner eller annan liknande ers�ttning, eller f�r att erh�lla inkomster till f�rm�n f�r andra pensionsfonder, och 3) �r undantagen fr�n skatt i den avtalsslu- tande staten p� inkomst fr�n s�dan verksamhet som anges ovan under 2), samt e) �syftar uttrycket j�mf�rlig f�rm�nsta- gare: 1) en person med hemvist i en stat som har ett avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt med den avtalsslutande stat fr�n vilken avtalsf�rm�ner enligt detta av- tal beg�rs och aa) det avtalet inneh�ller best�mmelser om informationsutbyte, bb) personen �r en kvalificerad person enligt best�mmelserna om begr�nsning av f�rm�ner i det avtalet, eller om s�dana best�mmelser inte finns, skulle ha varit en kvalificerad person om avtalet hade haft best�mmelser motsvarande de i punkt 2, och cc) personen i enlighet med det avtalet skulle vara ber�ttigad, med avseende p� in- komst som avses i artikel 10 punkt 3 eller i ar- tiklarna 11 eller 12, en skattesats f�r en s�dan inkomst som �r minst lika l�g som den skatte- sats som till�mpas enligt detta avtal, eller 2) en kvalificerad person i enlighet med punkt 2 a), b), c), d) eller e). </div> <div id="page27-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 27 SFS 2014:374 Article 21B 18 Preferential tax regimes Notwithstanding any other provisions of this Convention, where (a) a company that is a resident of a Con- tracting State derives its income primarily from other states (i) from financial or shipping activities, or (ii) from being the headquarters or co-ordi- nation centre in relation to, or an entity provid- ing administrative services or other support to, a group of companies which carry on business primarily in other states; and (b) such income would bear a significantly lower tax under the laws of that Contracting State than income from financial or shipping activities carried out within that Contracting State or from being the headquarters or co-or- dination centre in relation to, or an entity pro- viding administrative services or other support to, a group of companies which carry on busi- ness in that Contracting State, as the case may be, any provisions of this Convention conferring an exemption or a reduction of tax shall not ap- ply to the income of such company and to the dividends paid by such company. Article 21C 19 Main purpose test No relief shall be available under this Con- vention if it was the main purpose of any per- son concerned with the creation or assignment of any right or property in respect of which the income is paid or derived to take advantage of this Convention by means of that creation or assignment. Artikel 21B F�rm�nliga skatteregimer Utan hinder av �vriga best�mmelser i detta avtal, om a) ett bolag med hemvist i en avtalsslutande stat huvudsakligen f�rv�rvar sina inkomster fr�n andra stater 1) fr�n finans- eller sj�fartsverksamhet, eller 2) genom att vara huvudkontor, coordination centre eller en enhet som tillhandah�ller admi- nistrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse huvudsakligen i an- dra stater, och b) s�dan inkomst beskattas v�sentligt l�gre enligt lagstiftningen i denna avtalsslutande stat �n inkomster fr�n finans- eller sj�fartsverksam- het som bedrivs inom denna stat eller genom att vara huvudkontor, coordination centre eller en enhet som tillhandah�ller administrativa el- ler andra tj�nster till en grupp av bolag som be- driver r�relse i denna avtalsslutande stat, ska de best�mmelser i detta avtal som med- ger undantag fr�n eller neds�ttning av skatt inte till�mpas p� inkomst som s�dant bolag f�rv�r- var och inte heller p� utdelning som betalas av s�dant bolag. Artikel 21C Pr�vning av syftet L�ttnader enligt detta avtal ska inte erh�llas om det huvudsakliga syftet, hos n�gon person som har inflytande �ver tillskapandet eller pla- ceringen av andelar eller egendom p� grund av vilken inkomsten �r betalad eller fr�n vilken den h�rr�r, �r att uppn� f�rm�n av detta avtal genom s�dant tillskapande eller s�dan place- ring. 18 Artikel 21B har inf�rts genom protokollet den 5 december 2013. 19 Artikel 21C har inf�rts genom protokollet den 5 december 2013. </div> <div id="page28-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 28 SFS 2014:374 Article 22 20 Elimination of double taxation 1. Subject to the provisions of the laws of Ja- pan regarding the allowance as a credit against Japanese tax of tax payable in any country other than Japan, where a resident of Japan de- rives income from Sweden which may be taxed in Sweden in accordance with the provisions of this Convention, the amount of Swedish tax payable in respect of that income shall be al- lowed as a credit against the Japanese tax im- posed on that resident. The amount of credit, however, shall not exceed the amount of the Japanese tax which is appropriate to that in- come. 2. (a) Subject to the provisions of sub-para- graph (b) of this paragraph and of paragraph 6 of Article 10, where a resident of Sweden de- rives income which may be taxed in Japan in accordance with the provisions of this Conven- tion, Sweden shall allow subject to the provi- sions of the laws of Sweden concerning credit for foreign tax (as they may be amended from time to time without changing the general prin- ciple hereof) as a deduction from the tax on such income, an amount equal to the Japanese tax paid in respect of such income. (b) Where a resident of Sweden derives in- come which, in accordance with the provisions of this Convention, shall be taxable only in Ja- pan, Sweden may, when determining the grad- uated rate of Swedish tax, take into account the income which shall be taxable only in Japan. Article 23 21 Non-discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting Artikel 22 Undvikande av dubbelbeskattning 1. Med beaktande av lagstiftningen i Japan betr�ffande m�jligheten till avr�kning mot ja- pansk skatt, av skatt som betalas i annat land �n Japan g�ller f�ljande. Om en person med hem- vist i Japan uppb�r inkomst fr�n Sverige som enligt best�mmelserna i detta avtal f�r beskat- tas i Sverige, ska den svenska skatt som betalas p� denna inkomst avr�knas mot den japanska skatt som p�f�rs denna person. Avr�kningsbe- loppet f�r emellertid inte �verstiga summan av den japanska skatten som �r h�nf�rlig till denna inkomst. 2. a) Med beaktande av b) i denna punkt och artikel 10 punkt 6, om en person med hemvist i Sverige f�rv�rvar inkomst som enligt best�m- melserna i detta avtal f�r beskattas i Japan ska Sverige med beaktande av best�mmelserna i svensk lagstiftning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de framdeles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skatten p� inkomsten avr�kna ett be- lopp motsvarande den japanska skatt som er- lagts p� inkomsten. b) Om en person med hemvist i Sverige er- h�ller inkomst som i enlighet med detta avtal beskattas endast i Japan, f�r Sverige, vid fast- st�llande av skattesatsen f�r svensk progressiv skatt beakta den inkomst som ska beskattas en- dast i Japan. Artikel 23 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat ska inte i den andra avtalsslutande staten bli f�re- m�l f�r beskattning eller d�rmed sammanh�ng- ande krav som �r av annat slag eller mer tyng- ande �n den beskattning och d�rmed samman- h�ngande krav som medborgare i denna andra 20 Artikel 22 har f�tt denna lydelse genom protokollet den 5 december 2013. 21 Artikel 23 har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page29-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 29 SFS 2014:374 State in the same circumstances are or may be subjected. This provision shall, notwithstand- ing the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establish- ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other Con- tracting State than the taxation levied on enter- prises of that other Contracting State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11 or par- agraph 4 of Article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of de- termining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first- mentioned Contracting State. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any re- quirement connected therewith which is other or more burdensome than the taxation and con- nected requirements to which other similar en- terprises of the first-mentioned Contracting State are or may be subjected. 5. The provisions of this Article shall, not- withstanding the provisions of Article 2, apply to taxes of every kind and description. avtalsslutande stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder av be- st�mmelserna i artikel 1 till�mpas denna be- st�mmelse �ven p� person som inte har hem- vist i en avtalsslutande stat eller i b�da avtals- slutande staterna. 2. Beskattningen av ett fast driftst�lle, som f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, ska i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av ett f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�m- melse anses inte medf�ra skyldighet f�r en av- talsslutande stat att medge personer med hem- vist i den andra avtalsslutande staten s�dana personliga avdrag vid beskattningen och s�dan skattebefrielse eller skatteneds�ttning p� grund av civilst�nd eller f�rs�rjningsplikt mot familj som medges person med hemvist i den egna staten. 3. Utom i de fall d� best�mmelserna i artikel 9 punkt 1, artikel 11 punkt 6 eller artikel 12 punkt 4 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtalsslu- tande staten avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r s�dant f�- retag p� samma villkor som betalning till per- son med hemvist i den f�rstn�mnda avtalsslu- tande staten. 4. F�retag i en avtalsslutande stat, vars kapi- tal helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, ska inte i den f�rstn�mnda avtalsslutande staten bli f�rem�l f�r beskattning eller d�rmed samman- h�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sam- manh�ngande krav som annat liknande f�retag i den f�rstn�mnda avtalsslutande staten �r eller kan bli underkastat. 5. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i f�revarande artikel p� skatter av varje slag och beskaffenhet. </div> <div id="page30-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 30 SFS 2014:374 Article 24 22 Mutual agreement procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accord- ance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic laws of those Contracting States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Arti- cle 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accord- ance with the provisions of this Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve that case by mutual agree- ment with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the provi- sions of this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the Contracting States. 3. The competent authorities of the Con- tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult to- gether for the elimination of double taxation in cases not provided for in this Convention. 4. The competent authorities of the Con- tracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding para- graphs of this Article. 5. Where, (a) under paragraph 1, a person has pre- sented a case to the competent authority of a Artikel 24 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot be- st�mmelserna i detta avtal, kan han, utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa avtalsslutande sta- ters interna r�ttsordning, framl�gga saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r han har hemvist eller, om fr�ga �r om till�mpning av artikel 23 punkt 1, i den avtals- slutande stat d�r han �r medborgare. Saken ska framl�ggas inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot best�mmelserna i detta avtal. 2. Om den beh�riga myndigheten finner in- v�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, ska myndig- heten s�ka l�sa fr�gan genom �msesidig �ver- enskommelse med den beh�riga myndigheten i den andra avtalsslutande staten i syfte att und- vika beskattning som strider mot best�mmel- serna i detta avtal. �verenskommelse som tr�f- fats ska genomf�ras utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstift- ning. 3. De beh�riga myndigheterna i de avtalsslu- tande staterna ska genom �msesidig �verens- kommelse s�ka avg�ra sv�righeter eller tvi- velsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av detta avtal. De kan �ven �verl�gga i syfte att undanr�ja dubbelbeskatt- ning i fall som inte omfattas av detta avtal. 4. De beh�riga myndigheterna i de avtalsslu- tande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskom- melse i de fall som angivits i f�reg�ende punk- ter i denna artikel. 5. I fall d�, a) en person, i enlighet med punkt 1, har gjort en framst�llan till den beh�riga myndig- 22 Artikel 24 har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page31-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 31 SFS 2014:374 Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in ac- cordance with the provisions of this Conven- tion, and (b) the competent authorities are unable to reach an agreement to resolve that case pursu- ant to paragraph 2 within three years from the presentation of the case to the competent au- thority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a deci- sion on these issues has already been rendered by a court or administrative tribunal of either Contracting State. Unless a person directly af- fected by the case does not accept the mutual agreement that implements the arbitration deci- sion, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domes- tic laws of these Contracting States. The com- petent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. 6. For the purposes of applying the provi- sions of paragraph 5: (a) The competent authorities shall by mu- tual agreement establish a procedure in order to ensure that an arbitration decision will be im- plemented within two years from a request for arbitration as referred to in paragraph 5 unless actions or inaction of a person directly affected by the case presented pursuant to that para- graph hinder the resolution of the case or un- less the competent authorities and that person agree otherwise. (b) An arbitration panel shall be established in accordance with the following rules: (i) An arbitration panel shall consist of three arbitrators with expertise or experience in in- ternational tax matters. (ii) Each competent authority shall appoint one arbitrator who may be its national. The two arbitrators appointed by the competent authori- heten i en avtalsslutande stat med anledning av att �tg�rder i den ena eller b�da avtalsslutande staterna f�r honom har medf�rt beskattning i strid med best�mmelserna i detta avtal, och b) de beh�riga myndigheterna inte, inom tre �r fr�n anm�lan till den beh�riga myndigheten i den andra avtalsslutande staten, kan n� en �verenskommelse f�r att l�sa fr�gan enligt punkt 2, ska, om personen beg�r det, kvarst�ende ol�sta fr�gor i �rendet h�nskjutas till skiljef�r- farande. S�dana ol�sta fr�gor ska dock inte h�nskjutas till skiljef�rfarande om en domstol i n�gon av de avtalsslutande staterna har medde- lat ett beslut avseende dessa fr�gor. Skiljedo- men �r bindande f�r b�da avtalsslutande sta- terna och ska genomf�ras utan hinder av tids- begr�nsningar i dessa staters interna lagstift- ning, s�vida inte en person som direkt ber�rs av �rendet inte accepterar den �msesidiga �ver- enskommelsen som genomf�r skiljedomen. De beh�riga myndigheterna i de avtalsslutande staterna ska tr�ffa �verenskommelse om s�ttet att till�mpa denna punkt. 6. Vid till�mpningen av best�mmelserna i punkt 5: a) De beh�riga myndigheterna ska genom �msesidig �verenskommelse inr�tta ett f�rfa- rande som s�kerst�ller att en skiljedom blir ge- nomf�rd inom tv� �r fr�n en beg�ran om skilje- f�rfarande enligt punkt 5, om inte �tg�rder eller passivitet fr�n en person som direkt ber�rs av �rendet enligt n�mnda punkt hindrar att �rendet l�ses eller om inte de beh�riga myndigheterna och personen kommer �verens om annat. b) En skiljen�mnd ska uppr�ttas enligt f�l- jande regler: 1) En skiljen�mnd ska best� av tre skiljem�n som har sakkunskap och erfarenhet i fr�gor om internationell skatt. 2) De beh�riga myndigheterna ska utse var sin skiljeman. S�dan skiljeman f�r vara med- borgare i avtalsslutande stat. De tv� skiljem�n- </div> <div id="page32-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 32 SFS 2014:374 ties shall appoint the third arbitrator who serves as the chair of the arbitration panel in accordance with the procedures agreed by the competent authorities. (iii) All arbitrators shall not be employees of the tax authorities of the Contracting States, nor have had dealt with the case presented pur- suant to paragraph 1 in any capacity. Unless otherwise agreed by the competent authorities of the Contracting States, the third arbitrator shall not be a national of either Contracting State. (iv) The competent authorities shall ensure that all arbitrators and their staff agree, in state- ments sent to each competent authority, prior to their acting in an arbitration proceeding, to abide by and be subject to the same confidenti- ality and non-disclosure obligations described in paragraph 2 of Article 25 and under the ap- plicable domestic laws of the Contracting States. (v) Each competent authority shall bear the costs of its appointed arbitrator and its own ex- penses. The costs of the chair of an arbitration panel and other expenses associated with the conduct of the proceedings shall be borne by the competent authorities in equal shares. (c) The competent authorities shall provide the information necessary for the arbitration decision to all arbitrators and their staff with- out undue delay. (d) An arbitration decision shall be treated as follows: (i) An arbitration decision has no formal precedential value. (ii) An arbitration decision shall be final, un- less that decision is found to be unenforceable by the courts of one of the Contracting States due to a violation of paragraph 5, of this para- graph or of any procedural rule determined in accordance with sub-paragraph (a) of this para- graph that may reasonably have affected the decision. If the decision is found to be unen- forceable due to the violation, the decision shall be considered not to have been made. nen utsedda av de beh�riga myndigheterna ska utse den tredje skiljemannen som ska vara skil- jen�mndens ordf�rande i enlighet med det f�r- farande som de beh�riga myndigheterna kom- mit �verens om. 3) Skiljem�nnen f�r inte vara anst�llda av de avtalsslutande staternas skattemyndigheter och f�r inte heller, i n�gon form, ha befattat sig med det �rende som har framlagts i enlighet med punkt 1. Den tredje skiljemannen f�r inte vara medborgare i n�gon av de avtalsslutande staterna om inte de beh�riga myndigheterna kommit �verens om annat. 4) De beh�riga myndigheterna ska tillse att samtliga skiljem�n och deras personal, innan deras uppdrag p�b�rjas, till de beh�riga myn- digheterna skriftligen inger en f�rs�kran om att omfattas av och att efterkomma de skyldighe- ter avseende sekretess och tystnadsplikt som beskrivs i artikel 25 punkt 2 och som g�ller en- ligt de avtalsslutande staternas interna lagstift- ning. 5) De beh�riga myndigheterna ska var f�r sig b�ra kostnaden f�r sin utsedda skiljeman och sina egna utgifter. Kostnaden f�r skilje- n�mndens ordf�rande och andra utgifter f�r skiljef�rfarandet ska b�ras av de beh�riga myn- digheterna i lika delar. c) De beh�riga myndigheterna ska utan osk�ligt dr�jsm�l l�mna den information som �r n�dv�ndig f�r skiljedomen till skiljem�nnen och deras personal. d) En skiljedom ska behandlas enligt f�l- jande: 1) En skiljedom har inget prejudicerande v�rde. 2) En skiljedom �r bindande, om inte en domstol i en avtalsslutande stat bed�mer att domen inte �r verkst�llbar eftersom den strider mot punkt 5, mot denna punkt eller, om det rimligtvis kan ha p�verkat utg�ngen, mot �ver- enskommelse om f�rfarandet enligt a) i denna punkt. Om skiljedomen bed�ms inte kunna verkst�llas ska den anses som inte meddelad. </div> <div id="page33-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 33 SFS 2014:374 (e) Where, at any time after a request for ar- bitration has been made and before the arbitra- tion panel has delivered a decision to the com- petent authorities and the person who made the request for arbitration, the competent authori- ties have solved all the unresolved issues sub- mitted to the arbitration, the case shall be con- sidered as solved pursuant to paragraph 2 and no arbitration decision shall be provided. 7. (a) The provisions of paragraphs 5 and 6 shall not apply to cases falling within para- graph 3 of Article 4 or to cases concerning the attribution of capital to a permanent establish- ment under Article 7. (b) Notwithstanding the provisions of para- graph 5, a case shall not be submitted to arbi- tration if the competent authorities of both Contracting States have agreed that the case is not suitable for resolution through arbitration. Article 25 23 Exchange of information 1. The competent authorities of the Con- tracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the admin- istration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authori- ties, insofar as the taxation thereunder is not contrary to this Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under para- graph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that Con- tracting State and shall be disclosed only to persons or authorities (including courts and ad- ministrative bodies) concerned with the assess- ment or collection of, the enforcement or pros- ecution in respect of, the determination of ap- e) Om, vid n�gon tidpunkt efter det att en beg�ran om skiljef�rfarande har framst�llts och innan skiljen�mnden har meddelat en skilje- dom till de beh�riga myndigheterna och den person som har beg�rt skiljef�rfarandet, de be- h�riga myndigheterna har l�st alla ol�sta fr�- gor som h�nskjutits till skiljef�rfarande, ska �rendet anses l�st i enlighet med punkten 2 och en skiljedom ska inte meddelas. 7. a) Best�mmelserna i punkterna 5 och 6 ska inte till�mpas p� �renden som r�r artikel 4 punkt 3 och inte heller p� �renden som r�r h�n- f�rande av kapital till ett fast driftst�lle enligt artikel 7. b) Utan hinder av best�mmelserna i punkt 5, ska ett �rende inte h�nskjutas till skiljef�rfa- rande om de beh�riga myndigheterna i de av- talsslutande staterna har �verenskommit att �rendet inte �r l�mpligt att avg�ras genom skil- jef�rfarande. Artikel 25 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtalsslu- tande staterna ska utbyta s�dana upplysningar som kan antas vara relevanta vid till�mpningen av best�mmelserna i detta avtal eller f�r admi- nistration eller verkst�llighet av intern lagstift- ning i fr�ga om skatter av varje slag och be- skaffenhet som tas ut f�r de avtalsslutande sta- terna eller f�r deras politiska underavdelningar eller lokala myndigheter, om beskattningen en- ligt denna lagstiftning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av ar- tiklarna 1 och 2. 2. Upplysningar som en avtalsslutande stat tagit emot enligt punkt 1 ska behandlas som hemliga p� samma s�tt som upplysningar som erh�llits enligt den interna lagstiftningen i denna stat och f�r yppas endast f�r personer el- ler myndigheter (d�ri inbegripet domstolar och f�rvaltningsorgan) som fastst�ller, uppb�r eller driver in de skatter som �syftas i punkt 1 eller handl�gger �tal eller �verklagande i fr�ga om 23 Artikel 25 har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page34-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 34 SFS 2014:374 peals in relation to the taxes referred to in para- graph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the forego- ing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both Contracting States and the competent authority of the Con- tracting State supplying the information au- thorizes such use. 3. In no case shall the provisions of para- graphs 1 and 2 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative prac- tice of that or of the other Contracting State; (b) to supply information which is not ob- tainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would dis- close any trade, business, industrial, commer- cial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public); (d) to obtain or provide information that would reveal confidential communications be- tween a client and an attorney, solicitor or other admitted legal representative where such communications are: (i) produced for the purposes of seeking or providing legal advice; or (ii) produced for the purposes of use in exist- ing or contemplated legal proceedings. 4. If information is requested by a Contract- ing State in accordance with this Article, the other Contracting State shall use its informa- tion gathering measures to obtain the requested information, even though that other Contract- ing State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limita- dessa skatter eller som ut�var tillsyn �ver n�mnda verksamheter. Dessa personer eller myndigheter f�r anv�nda upplysningar bara f�r s�dana �ndam�l. De f�r yppa upplysningarna vid offentlig r�tteg�ng eller i domstolsavg�ran- den. Utan hinder av ovanst�ende f�r upplys- ningar som en avtalsslutande stat mottagit an- v�ndas f�r andra �ndam�l n�r s�dana upplys- ningar f�r anv�ndas f�r s�dana andra �ndam�l enligt lagstiftningen i b�da avtalsslutande sta- terna och den beh�riga myndigheten i den av- talsslutande stat som har l�mnat upplysning- arna har till�tit s�dant anv�ndande. 3. Best�mmelserna i punkterna 1 och 2 med- f�r inte skyldighet f�r en avtalsslutande stat att: a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra av- talsslutande staten; b) l�mna upplysningar som inte �r tillg�ng- liga enligt lagstiftning eller sedvanlig adminis- trativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten; c) l�mna upplysningar som skulle r�ja af- f�rs-, industri-, handels- eller yrkeshemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �verl�mnande skulle strida mot allm�nna h�nsyn (ordre public); d) att inh�mta eller tillhandah�lla informa- tion som skulle avsl�ja konfidentiell kommuni- kation mellan en klient och dennes advokat el- ler annat juridiskt ombud, n�r s�dan kommuni- kation: 1) sker i syfte att erh�lla eller l�mna juridisk r�dgivning; eller 2) sker i syfte att anv�ndas i p�g�ende eller planerade r�ttsliga f�rfaranden. 4. D� en avtalsslutande stat beg�r upplys- ningar enligt denna artikel ska den andra av- talsslutande staten anv�nda de medel som denna stat f�rfogar �ver f�r att inh�mta de be- g�rda upplysningarna, �ven om denna andra stat inte har behov av upplysningarna f�r sina egna beskattnings�ndam�l. F�rpliktelsen i f�- reg�ende mening begr�nsas av best�mmelserna </div> <div id="page35-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 35 SFS 2014:374 tions of paragraph 3 but in no case shall such limitations be construed to permit a Contract- ing State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of para- graph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. Article 25A 24 Assistance in recovery 1. The Contracting States shall lend assis- tance to each other in the collection of revenue claims. This assistance is not restricted by Arti- cles 1 and 2. 2. The term revenue claim as used in this Article means an amount owed in respect of the following taxes, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest, adminis- trative penalties, surcharges and costs of col- lection or conservancy related to such amount: (a) in the case of Japan: (i) the income tax; (ii) the corporation tax; (iii) the special income tax for reconstruc- tion; (iv) the special corporation tax for recon- struction; (v) the consumption tax; (vi) the inheritance tax; and (vii) the gift tax; (b) in the case of Sweden: (i) the national income tax; (ii) the withholding tax on dividends; (iii) the income tax on non-residents; i punkt 3, men detta medf�r inte en r�tt f�r en avtalsslutande stat att v�gra l�mna upplys- ningar uteslutande d�rf�r att denna stat inte har n�got eget intresse av s�dana upplysningar. 5. Best�mmelserna i punkt 3 medf�r inte r�tt f�r en avtalsslutande stat att v�gra att l�mna upplysningar uteslutande d�rf�r att upplysning- arna innehas av en bank, annan finansiell insti- tution, ombud, representant eller f�rvaltare el- ler d�rf�r att upplysningarna g�ller �gander�tt i en person. Artikel 25A Bist�nd med indrivning 1. De avtalsslutande staterna ska l�mna var- andra handr�ckning vid indrivning av skatte- fordringar. Handr�ckningen begr�nsas inte av artiklarna 1 och 2. 2. Uttrycket skattefordran �syftar vid till- l�mpningen av denna artikel en skuld avseende f�ljande skatter, i den m�n beskattningen inte strider mot detta avtal eller n�got annat avtal som de avtalsslutande staterna har ing�tt, samt r�nta, administrativa straffavgifter, till�ggsav- gifter och kostnader f�r indrivning eller s�k- rings�tg�rder med anledning av en s�dan skuld: a) i Japan: 1) inkomstskatten; 2) bolagsskatten; 3) den s�rskilda rekonstruktionsskatten; 4) den s�rskilda rekonstruktionsskatten f�r bolag; 5) konsumtionsskatten; 6) arvsskatten; och 7) g�voskatten; b) i Sverige: 1) den statliga inkomstskatten; 2) kupongskatten; 3) den s�rskilda inkomstskatten f�r utom- lands bosatta; 24 Artikel 25A har f�tt denna lydelse genom protokollet den 5 december 2013. </div> <div id="page36-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 36 SFS 2014:374 (iv) the income tax on non-resident artistes and athletes; (v) the municipal income tax; (vi) the value added tax; (vii) the real estate tax; (viii) the net wealth tax; (ix) the inheritance tax; and (x) the gift tax; (c) any identical or substantially similar taxes that are imposed after the date of signa- ture of the Protocol signed at Stockholm on 5 December 2013 amending this Convention as amended by the Protocol signed at Stockholm on 19 February 1999 in addition to, or in place of, the taxes covered by sub-paragraphs (a) and (b). The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws. 3. When a revenue claim of a Contracting State is enforceable under the laws of that Con- tracting State and is owed by a person who, at that time, cannot, under the laws of that Con- tracting State, prevent its collection, that reve- nue claim shall, at the request of the competent authority of that Contracting State, be accepted for purposes of collection by the competent au- thority of the other Contracting State. That rev- enue claim shall be collected by that other Contracting State in accordance with the provi- sions of its laws applicable to the enforcement and collection of its own taxes as if the revenue claim were a revenue claim of that other Con- tracting State that met the conditions allowing that other Contracting State to make a request under this paragraph. 4. When a revenue claim of a Contracting State is a claim in respect of which that Con- tracting State may, under its law, take meas- ures of conservancy with a view to ensure its collection, that revenue claim shall, at the re- quest of the competent authority of that Con- tracting State, be accepted for purposes of tak- ing measures of conservancy by the competent 4) den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl.; 5) den kommunala inkomstskatten; 6) merv�rdesskatten; 7) fastighetsskatten; 8) f�rm�genhetsskatten; 9) arvsskatten; och 10) g�voskatten. c) skatter av samma eller i huvudsak likartat slag som efter undertecknandet av det proto- koll som undertecknades i Stockholm den 5 de- cember 2013 och som �ndrade detta avtal, s�- som �ndrat genom protokoll som underteckna- des i Stockholm den 19 februari 1999, p�f�rs vid sidan av eller i st�llet f�r de skatter som an- ges i a) och b). De beh�riga myndigheterna i de avtalsslu- tande staterna ska meddela varandra v�sentliga �ndringar som har gjorts i deras skattelagstift- ning. 3. N�r en skattefordran i en avtalsslutande stat �r m�jlig att verkst�lla enligt den avtalsslu- tande statens lagstiftning och fordran ska beta- las av en person som vid den tidpunkten enligt den avtalsslutande statens lagstiftning inte kan mots�tta sig dess indrivning, ska denna skatte- fordran, efter framst�llan av den beh�riga myn- digheten i den avtalsslutande staten, erk�nnas f�r indrivning av den beh�riga myndigheten i den andra avtalsslutande staten. Denna skatte- fordran ska drivas in av den andra avtalsslu- tande staten i enlighet med best�mmelserna i denna stats lagstiftning om verkst�llighet och indrivning av dess egna skatter, som om ford- ran vore en skattefordran i denna andra avtals- slutande stat som uppfyllde kraven f�r att denna andra avtalsslutande stat skulle kunna g�ra en framst�llan enligt denna punkt. 4. N�r en skattefordran i en avtalsslutande stat �r en fordran f�r vilken den avtalsslutande staten enligt sin lagstiftning f�r vidta s�krings- �tg�rder f�r att s�kerst�lla indrivning, ska denna skattefordran, efter framst�llan av den beh�riga myndigheten i den avtalsslutande sta- ten, erk�nnas f�r vidtagande av s�krings�tg�r- der av den beh�riga myndigheten i den andra </div> <div id="page37-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 37 SFS 2014:374 authority of the other Contracting State. That other Contracting State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other Contracting State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned Contracting State or is owed by a person who has a right to prevent its collection. 5. Notwithstanding the provisions of para- graphs 3 and 4, a revenue claim accepted by a Contracting State for purposes of paragraph 3 or 4 shall not, in that Contracting State, be sub- ject to the time limits or accorded any priority applicable to a revenue claim under the laws of that Contracting State by reason of its nature as such. In addition, a revenue claim accepted by a Contracting State for the purposes of para- graph 3 or 4 shall not, in that Contracting State, have any priority applicable to that revenue claim under the laws of the other Contracting State. 6. Notwithstanding the provisions of para- graph 5, acts carried out by a Contracting State in the collection of a revenue claim accepted by that Contracting State for purposes of para- graph 3 or 4, which, if they were carried out by the other Contracting State, would have the ef- fect of suspending, prolonging or interrupting the time limits applicable to the revenue claim according to the laws of that other Contracting State, shall have such effect under the laws of that other Contracting State. The first-men- tioned Contracting State shall inform the other Contracting State about such acts. 7. Proceedings with respect to the existence, validity or the amount of a revenue claim of a Contracting State shall not be brought before the courts or administrative bodies of the other Contracting State. 8. Where, at any time after a request has been made by a Contracting State under para- graph 3 or 4 and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned Contract- avtalsslutande staten. Den andra avtalsslutande staten ska f�r denna skattefordran vidta s�k- rings�tg�rder i enlighet med best�mmelserna i denna stats lagstiftning som om fordran vore en skattefordran i denna andra avtalsslutande stat, �ven om, vid tidpunkten d� s�dana �tg�r- der vidtas, skattefordran inte �r verkst�llbar i den f�rstn�mnda avtalsslutande staten eller ska betalas av en person som kan mots�tta sig dess indrivning. 5. Utan hinder av best�mmelserna i punk- terna 3 och 4, ska en skattefordran, som har er- k�nts av en avtalsslutande stat i enlighet med punkt 3 eller 4, i den avtalsslutande staten inte omfattas av tidsfrister eller ges f�rm�nsr�tt som g�ller f�r skattefordringar enligt lagstift- ningen i den avtalsslutande staten. Inte heller ska en skattefordran som har erk�nts av en av- talsslutande stat i enlighet med punkt 3 eller 4 i den avtalsslutande staten ges en f�rm�nsr�tt s�- som skattefordran enligt lagstiftningen i den andra avtalsslutande staten. 6. Utan hinder av best�mmelserna i punkt 5, ska �tg�rder vidtagna av en avtalsslutande stat vid verkst�llandet av en skattefordran som har erk�nts av den avtalsslutande staten i enlighet med punkt 3 eller 4, som, om de hade vidtagits av den andra avtalsslutande staten och d� inne- burit att tidsfristen f�r skattefordran enligt den andra avtalsslutande statens lagstiftning hade skjutits upp, f�rl�ngts eller avbrutits, ha s�dan verkan enligt den andra avtalsslutande statens lagstiftning. Den f�rstn�mnda avtalsslutande staten ska underr�tta den andra avtalsslutande staten om s�dana handlingar. 7. F�rfaranden som g�ller f�rekomsten, gil- tigheten eller omfattningen av en skattefordran i en avtalsslutande stat ska inte anh�ngigg�ras i domstol eller administrativa myndigheter i den andra avtalsslutande staten. 8. Om, efter det att en framst�llan har gjorts av en avtalsslutande stat enligt punkt 3 eller 4 men innan den andra avtalsslutande staten har drivit in och �verf�rt skattefordran till den </div> <div id="page38-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 38 SFS 2014:374 ing State, the relevant revenue claim ceases to be (a) in the case of a request under paragraph 3, a revenue claim of the first-mentioned Con- tracting State that is enforceable under the laws of that Contracting State and is owed by a per- son who, at that time, cannot, under the laws of that Contracting State, prevent its collection, or (b) in the case of a request under paragraph 4, a revenue claim of the first-mentioned Con- tracting State in respect of which that Contract- ing State may, under its laws, take measures of conservancy with a view to ensure its collec- tion the competent authority of the first-men- tioned Contracting State shall promptly notify the competent authority of the other Contract- ing State of that fact and, at the option of the other Contracting State, the first-mentioned Contracting State shall either suspend or with- draw its request. 9. In no case shall the provisions of this Arti- cle be construed so as to impose on a Contract- ing State the obligation: (a) to carry out administrative measures at variance with the laws and administrative prac- tice of that or of the other Contracting State; (b) to carry out measures which would be contrary to public policy (ordre public); (c) to provide assistance if the other Con- tracting State has not pursued all reasonable measures of collection or conservancy, as the case may be, available under its laws or admin- istrative practice; (d) to provide assistance in those cases where the administrative burden for that Con- tracting State is clearly disproportionate to the benefit to be derived by the other Contracting State. 10. Before assistance is lent under the provi- sions of this Article, the competent authorities of both Contracting States shall agree upon the mode of application of this Article, including f�rstn�mnda avtalsslutande staten, den skatte- fordran det g�ller upph�r att vara a) i h�ndelse av en framst�llan enligt punkt 3, en skattefordran i den f�rstn�mnda avtalsslu- tande staten som �r m�jlig att verkst�lla enligt den avtalsslutande statens lagstiftning och ska betalas av en person som vid den tidpunkten inte kan mots�tta sig dess indrivning enligt lag- stiftningen i den avtalsslutande staten, eller b) i h�ndelse av en framst�llan enligt punkt 4, en skattefordran i den f�rstn�mnda staten f�r vilken den avtalsslutande staten enligt sin lag- stiftning f�r vidta s�krings�tg�rder f�r att s�- kerst�lla indrivning ska den beh�riga myndigheten i den f�rst- n�mnda avtalsslutande staten utan dr�jsm�l un- derr�tta den beh�riga myndigheten i den andra avtalsslutande staten detta och den f�rst- n�mnda avtalsslutande staten ska, i enlighet med den andra avtalsslutande statens �nske- m�l, antingen vilandef�rklara eller �terta sin framst�llan. 9. Best�mmelserna i denna artikel medf�r inte skyldighet f�r en avtalsslutande stat att: a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra av- talsslutande staten; b) vidta �tg�rder som skulle strida mot all- m�nna h�nsyn (ordre public); c) l�mna handr�ckning om den andra avtals- slutande staten inte har vidtagit alla rimliga �t- g�rder f�r indrivning eller s�krings�tg�rder som st�r till dess f�rfogande enligt dess lag- stiftning eller administrativa praxis; d) l�mna handr�ckning i de fall d�r den ad- ministrativa b�rdan f�r denna avtalsslutande stat uppenbart inte st�r i proportion till den nytta som st�r att vinna f�r den andra avtalsslu- tande staten. 10. Innan handr�ckning l�mnas enligt be- st�mmelserna i denna artikel, ska de beh�riga myndigheterna i de avtalsslutande staterna tr�ffa �verenskommelse om s�ttet att till�mpa </div> <div id="page39-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 39 SFS 2014:374 an agreement to ensure comparable levels of assistance to each of the Contracting States. In particular, the competent authorities of both Contracting States shall agree on a limit to the number of applications for assistance that a Contracting State may make in a particular year and a minimum monetary threshold for a revenue claim for which assistance is sought. Article 26 Diplomatic agents and consular officers Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consu- lar officers under the general rules of interna- tional law or under the provisions of special agreements. Article 27 Entry into force 1. This Convention shall be ratified and the instruments of ratification shall be exchanged at Tokyo as soon as possible. 2. This Convention shall enter into force on the thirtieth day after the date of the exchange of instruments of ratification and shall have ef- fect: (a) in Japan: as regards income for any taxable year be- ginning on or after the first day of January of the calendar year next following that in which this Convention enters into force; and (b) in Sweden: as regards income derived on or after the first day of January of the calendar year next following that in which this Convention enters into force. 3. The Convention between Japan and Swe- den for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Tokyo on De- cember 12, 1956, modified and supplemented denna artikel, som s�kerst�ller en j�mf�rbar omfattning av handr�ckning till var och en av de avtalsslutande staterna. I synnerhet ska de beh�riga myndigheterna i de avtalsslutande staterna tr�ffa �verenskommelse om en gr�ns f�r det antal framst�llningar om handr�ckning som en avtalsslutande stat kan g�ra under ett visst �r samt en l�gsta beloppsgr�ns f�r en skattefordran f�r vilken handr�ckning beg�rs. Artikel 26 Diplomatiska f�retr�dare och konsul�ra tj�nstem�n Best�mmelserna i detta avtal ber�r inte de privilegier vid beskattningen som enligt folk- r�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser tillkommer diplo- matiska f�retr�dare eller konsul�ra tj�nstem�n. Artikel 27 Ikrafttr�dande 1. Detta avtal ska ratificeras och ratifika- tionshandlingarna ska utv�xlas i Tokyo snarast m�jligt. 2. Detta avtal tr�der i kraft trettionde dagen efter den d� utv�xlingen av ratifikationshand- lingarna skedde och ska till�mpas: a) i Japan: betr�ffande inkomst h�nf�rlig till beskatt- nings�r som b�rjar den 1 januari kalender�ret n�rmast efter det d� avtalet tr�der i kraft eller senare; och b) i Sverige: betr�ffande inkomst som f�rv�rvas den 1 ja- nuari kalender�ret n�rmast efter det d� avtalet tr�der i kraft eller senare. 3. Avtalet mellan Japan och Sverige f�r und- vikande av dubbelbeskattning och f�rhin- drande av skatteflykt betr�ffande inkomstskat- ter, som undertecknades i Tokyo den 12 de- cember 1956 och som �ndrades och komplette- </div> <div id="page40-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 40 SFS 2014:374 by the Protocol signed at Tokyo on April 15, 1964, shall terminate and cease to have effect in respect of income to which this Convention applies under the provisions of paragraph 2. Article 28 Termination This Convention shall continue in effect in- definitely but either Contracting State may, on or before the thirtieth day of June of any calen- dar year beginning after the expiration of a pe- riod of five years from the date of its entry into force, give to the other Contracting State, through the diplomatic channel, written notice of termination and, in such event, this Conven- tion shall cease to have effect: (a) in Japan: as regards income for any taxable year be- ginning on or after the first day of January of the calendar year next following that in which the notice of termination is given; and (b) in Sweden: as regards income derived on or after the first day of January of the calendar year next following that in which the notice of termina- tion is given. IN WITNESS WHEREOF, the undersigned, duly authorized thereto by their respective Governments, have signed this Convention. DONE in Duplicate at Stockholm on 21 Janu- ary 1983 in the English language. For the Government of Sweden: Lennart Bodstr�m For the Government of Japan: Wataru Owada rades genom protokoll undertecknat i Tokyo den 15 april 1964, ska upph�ra att g�lla och inte l�ngre till�mpas betr�ffande inkomster p� vilka detta avtal blir till�mpligt enligt best�m- melserna i punkt 2. Artikel 28 Upph�rande Detta avtal f�rblir i kraft utan tidsbegr�ns- ning men envar av de avtalsslutande staterna �ger att senast den 30 juni under ett kalen- der�r, som b�rjar efter utg�ngen av en tidrymd av fem �r r�knat fr�n dagen f�r avtalets ikraft- tr�dande p� diplomatisk v�g skriftligen upp- s�ga avtalet hos den andra avtalsslutande sta- ten. I h�ndelse av s�dan upps�gning upph�r detta avtal att g�lla: a) i Japan: betr�ffande inkomst h�nf�rlig till beskatt- nings�r som b�rjar den 1 januari kalender�ret n�rmast efter det d� upps�gning sker eller se- nare; och b) i Sverige: betr�ffande inkomst som f�rv�rvas den 1 ja- nuari kalender�ret n�rmast efter det d� upps�g- ning sker eller senare. Till bekr�ftelse h�rav har undertecknade, d�r- till vederb�rligen bemyndigade av sina respek- tive regeringar, undertecknat detta avtal. Som skedde i Stockholm den 21 januari 1983 i tv� exemplar p� engelska spr�ket. F�r Sveriges regering: Lennart Bodstr�m F�r Japans regering: Wataru Owada </div> </div>

Svensk f�rfattningssamling

Lag
om �ndring i lagen (1983:203) om
dubbelbeskattningsavtal mellan Sverige och Japan;

utf�rdad den 22 maj 2014.

Enligt riksdagens beslut

1 f�reskrivs i fr�ga om lagen (1983:203) om dub-

belbeskattningsavtal mellan Sverige och Japan

dels att 1 och 4 �� ska ha f�ljande lydelse,
dels att bilagan till lagen ska ha f�ljande lydelse.

1 �

Det avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt

betr�ffande skatter p� inkomst som Sverige och Japan undertecknade den
21 januari 1983, i den lydelse detta har genom de protokoll om �ndring i avta-
let som undertecknades den 19 februari 1999 respektive den 5 december
2013, ska g�lla som lag h�r i landet. Avtalet i den genom protokollen �ndrade
lydelsen �r intaget som bilaga till denna lag.

4 �

Artikel 8 till�mpas betr�ffande inkomst som f�rv�rvas av Scandinavian

Airlines System (SAS) genom anv�ndningen av luftfartyg, men endast i fr�ga
om s� stor del av denna inkomst som �r h�nf�rlig till den svenske del�garen.

Om person med hemvist i Sverige f�rv�rvar inkomst av arbete utf�rt om-

bord p� luftfartyg som anv�nds i internationell trafik av Scandinavian Airli-
nes System (SAS) till�mpas best�mmelserna i artikel 15.1 och 15.2 p� s�dan
inkomst.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag till�mpas i fr�ga om
a) k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r

som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare,

b) andra skatter p� inkomst, p� skatt som tas ut f�r beskattnings�r som b�r-

jar den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft
eller senare,

c) skiljef�rfarande enligt artikel 24 punkterna 57 i avtalet, fr�n och med

dagen f�r ikrafttr�dande av denna lag f�r

�renden som kommit in f�re den dag d� lagen tr�der ikraft; ett s�dant

�rende kan dock inte blir f�rem�l f�r skiljef�rfarande tidigare �n tre �r efter
ikrafttr�dandet, och

1 Prop. 2013/14:150, bet. 2013/14:SkU26, rskr. 2013/14:247.

2 Senaste lydelse 1999:891 (jfr 1999:1183).

3 Senaste lydelse 1999:891 (jfr 1999:1183). �ndringen inneb�r att f�rsta och andra
styckena upph�vs.

SFS 2014:374

Utkom fr�n trycket
den 5 juni 2014

SFS 2014:374

�renden som kommer in efter ikrafttr�dandet av denna lag, och
d) informationsutbyte enligt artikel 25 i avtalet och bist�nd med indrivning

enligt artikel 25A i avtalet, p� beg�ran som framst�lls dagen f�r ikrafttr�dan-
det av lagen eller senare oavsett till vilket �r beskattningsanspr�ket �r att h�n-
f�ra.

P� regeringens v�gnar

ANDERS BORG

Claes Lundgren
(Finansdepartementet)

SFS 2014:374

Bilaga

(�vers�ttning)

Convention between Sweden and Japan
for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion
with Respect to Taxes on Income

The Government of Sweden and the Gov-

ernment of Japan,

Desiring to conclude a new Convention for

the avoidance of double taxation and the pre-
vention of fiscal evasion with respect to taxes
on income,

Have agreed as follows:

Article 1

Personal scope

This Convention shall apply to persons who

are residents of one or both of the Contracting
States.

Article 2

Taxes covered

3 The taxes which are the subject of this

Convention are:

(a) In Japan:
(i) the income tax;
(ii) the corporation tax;
(iii) the special income tax for reconstruc-

tion;

(iv) the special corporation tax for recon-

struction; and

(v) the local inhabitant taxes
(hereinafter referred to as Japanese tax);
(b) In Sweden:
(i) the national income tax;
(ii) the withholding tax on dividends;

Avtal mellan Sverige och Japan f�r att
undvika dubbelbeskattning och
f�rhindra skatteflykt betr�ffande
skatter p� inkomst

Sveriges regering och Japans regering,

som �nskar ing� ett nytt avtal f�r att undvika

dubbelbeskattning och f�rhindra skatteflykt be-
tr�ffande skatter p� inkomst,

har kommit �verens om f�ljande:

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

hemvist i en avtalsslutande stat eller i b�da av-
talsslutande staterna.

Artikel 2

Skatter som omfattas av avtalet

1. De skatter som omfattas av detta avtal �r:

a) i Japan:
1) inkomstskatten;
2) bolagsskatten;
3) den s�rskilda rekonstruktionsskatten;

4) den s�rskilda rekonstruktionsskatten f�r

bolag; och

5) de lokala skatterna p� inv�narna
(i det f�ljande ben�mnda japansk skatt);
b) i Sverige:
1) den statliga inkomstskatten;
2) kupongskatten;

1 Avtalet �r i sin ursprungliga lydelse intaget i SFS 1983:203. I den nu �tergivna avtalstexten har iakttagits de �nd-
ringar som skett genom protokollen den 19 februari 1999 och den 5 december 2013.

2 Artiklarna i det undertecknade avtalet saknar rubriker. Dessa har tillagts av redaktionella sk�l.

3 Artikel 2 punkt 1 har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

(iii) the income tax on non-residents;

(iv) the income tax on non-resident artistes

and athletes; and

(v) the municipal income tax
(hereinafter referred to as Swedish tax).
2. This Convention shall also apply to any

identical or substantially similar taxes, whether
national or local, which are imposed after the
date of signature of this Convention in addition
to, or in place of, those referred to in paragraph
1. The competent authorities of the Contracting
States shall notify each other of any substantial
changes which have been made in their respec-
tive taxation laws within a reasonable period of
time after such changes.

Article 3

General definitions

1. For the purposes of this Convention, un-

less the context otherwise requires:

(a) the term Japan, when used in a geo-

graphical sense, means all the territory of Ja-
pan, including its territorial sea, in which the
laws relating to Japanese tax are in force, and
all the area beyond its territorial sea, including
the seabed and subsoil thereof, over which Ja-
pan has jurisdiction in accordance with interna-
tional law and in which the laws relating to
Japanese tax are in force;

(b) the term Sweden means the Kingdom

of Sweden and includes any area outside the
territorial sea of Sweden within which in ac-
cordance with international law and the laws of
Sweden the rights of Sweden with respect to
the exploration and exploitation of the natural
resources on the sea-bed or in its subsoil may
be exercised;

other Contracting State mean Japan or Swe-
den, as the context requires;

(d) the term tax means Japanese tax or

Swedish tax, as the context requires;

3) den s�rskilda inkomstskatten f�r utom-

lands bosatta;

4) den s�rskilda inkomstskatten f�r utom-

lands bosatta artister m.fl.; och

5) den kommunala inkomstskatten
(i det f�ljande ben�mnda svensk skatt).
2. Detta avtal till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag oavsett
om de �r statliga eller lokala som efter under-
tecknandet av detta avtal p�f�rs vid sidan av el-
ler i st�llet f�r de skatter som avses i punkt 1.
De beh�riga myndigheterna i de avtalsslutande
staterna ska meddela varandra v�sentliga �nd-
ringar som gjorts i respektive skattelagstiftning
inom rimlig tid efter s�dana �ndringar.

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ranleder annat,

har i detta avtal f�ljande uttryck nedan angiven
betydelse:

a) Japan �syftar, n�r det anv�nds i geogra-

fisk betydelse, Japans territorium, vari inbe-
grips dess territorialvatten, inom vilket de lagar
som avser japansk skatt �r i kraft, och allt om-
r�de utanf�r dess territorialvatten, d�ri inbegri-
pet havsbottnen och dennas underlag, �ver vil-
ket Japan har domsr�tt i enlighet med folkr�t-
tens allm�nna regler och inom vilket de lagar
som avser japansk skatt �r i kraft;

b) Sverige �syftar Konungariket Sverige

och inbegriper varje utanf�r Sveriges territori-
alvatten bel�get omr�de, inom vilket Sverige i
�verensst�mmelse med folkr�ttens allm�nna
regler och enligt svensk lag �ger ut�va sina r�t-
tigheter med avseende p� utforskandet och ut-
nyttjandet av naturtillg�ngarna i havsbottnen
eller i dennas underlag;

c) en avtalsslutande stat och den andra

avtalsslutande staten �syftar Japan eller Sve-
rige beroende p� sammanhanget;

d) skatt avser japansk skatt eller svensk

skatt beroende p� sammanhanget;

SFS 2014:374

(e) the term person includes an individual,

a company and any other body of persons;

(f) the term company means any body cor-

porate or any entity which is treated as a body
corporate for tax purposes;

(g) the terms enterprise of a Contracting

State and enterprise of the other Contracting
State mean respectively an enterprise carried
on by a resident of a Contracting State and an
enterprise carried on by a resident of the other
Contracting State;

(h) the term nationals means all individu-

als possessing the nationality of either Con-
tracting State and all juridical persons created
or organized under the laws of either Contract-
ing State and all organizations without juridical
personality treated for the purposes of tax of ei-
ther Contracting State as juridical persons cre-
ated or organized under the laws of that Con-
tracting State;

(i)

4 the term international traffic means

any transport by a ship or aircraft operated by
an enterprise of a Contracting State, except
when the ship or aircraft is operated solely be-
tween places in the other Contracting State;

(j) the term competent authority means:
(i) in Japan, the Minister of Finance or his

authorized representative;

(ii) in Sweden, the Minister of Finance, his

authorized representative or the authority
which is designated as a competent authority
for the purposes of this Convention;

(k) the term enterprise applies to the carry-

ing on of any business; and

(l) the term business includes the perform-

ance of professional services and of other ac-
tivities of an independent character.

2. As regards the application of this Conven-

tion by a Contracting State, any term not de-
fined therein shall, unless the context otherwise
requires, have the meaning which it has under
the laws of that Contracting State concerning
the taxes to which this Convention applies.

e) person inbegriper fysisk person, bolag

och annan sammanslutning;

f) bolag �syftar juridisk person eller annan

som vid beskattningen behandlas s�som juri-
disk person;

g) f�retag i en avtalsslutande stat och f�-

retag i den andra avtalsslutande staten �syftar
f�retag som bedrivs av person med hemvist i
en avtalsslutande stat, respektive f�retag som
bedrivs av person med hemvist i den andra av-
talsslutande staten;

h) medborgare �syftar fysisk person som

har medborgarskap i endera avtalsslutande sta-
ten och juridisk person som bildats eller orga-
niserats enligt lagstiftningen i endera avtalsslu-
tande staten samt sammanslutning som inte
�r juridisk person men som vid beskattningen i
endera avtalsslutande staten behandlas s�som
juridisk person vilken bildats eller organise-
rats enligt lagstiftningen i denna avtalsslutande
stat;

i) internationell trafik �syftar transport

med skepp eller luftfartyg som anv�nds av f�-
retag i en avtalsslutande stat utom d� skeppet
eller luftfartyget anv�nds uteslutande mellan
platser i den andra avtalsslutande staten;

j) beh�rig myndighet �syftar:
1) i Japan, finansministern eller dennes be-

fullm�ktigade ombud;

2) i Sverige, finansministern, dennes befull-

m�ktigade ombud eller den myndighet �t vil-
ken uppdras att vara beh�rig myndighet vid
till�mpningen av detta avtal;

k) f�retag �syftar bedrivandet av varje

form av r�relse; och

l) r�relse innefattar ut�vandet av fritt yrke

och annan sj�lvst�ndig verksamhet.

2. D� en avtalsslutande stat till�mpar detta

avtal anses, s�vida inte sammanhanget f�ranle-
der annat, varje uttryck som inte definierats i
avtalet, ha den betydelse som uttrycket har en-
ligt den avtalsslutande statens lagstiftning i
fr�ga om s�dana skatter p� vilka detta avtal till-
l�mpas.

4 Artikel 3 punkterna 1 i)l) har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

Article 4

Resident

1. For the purposes of this Convention, the

term resident of a Contracting State means
any person who, under the laws of that Con-
tracting State, is liable to tax therein by reason
of his domicile, residence, place of head or
main office, place of management or any other
criterion of a similar nature, and also includes
that Contracting State and any governmental
body or agency, political subdivision or local
authority thereof and a pension fund as referred
to in subparagraph (d) of paragraph 7 of Article
21A. This term, however, does not include any
person who is liable to tax in that Contracting
State in respect only of income from sources in
that Contracting State.

2. Where by reason of the provisions of par-

agraph 1 an individual is a resident of both
Contracting States, then his status shall be de-
termined as follows:

(a) he shall be deemed to be a resident only

of the Contracting State in which he has a per-
manent home available to him; if he has a per-
manent home available to him in both Con-
tracting States, he shall be deemed to be a resi-
dent only of the Contracting State with which
his personal and economic relations are closer
(centre of vital interests);

(b) if the Contracting State in which he has

his centre of vital interests cannot be deter-
mined, or if he has not a permanent home
available to him in either Contracting State, he
shall be deemed to be a resident only of the
Contracting State in which he has an habitual
abode;

tracting States or in neither of them, he shall be
deemed to be a resident only of the Contracting
State of which he is a national;

(d) if he is a national of both Contracting

States or of neither of them, the competent au-
thorities of the Contracting States shall settle
the question by mutual agreement.

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal avser ut-

trycket person med hemvist i en avtalsslu-
tande stat person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p� grund av do-
micil, bos�ttning, plats f�r huvudkontor, plats
f�r f�retagsledning eller annan liknande om-
st�ndighet och innefattar ocks� denna stat, dess
offentligr�ttsliga organ eller institutioner, poli-
tiska underavdelningar eller lokala myndighe-
ter samt en s�dan pensionsfond som avses i ar-
tikel 21A punkt 7 d). Detta uttryck inbegriper
emellertid inte person som �r skattskyldig i
denna stat endast f�r inkomst fr�n k�lla i denna
stat.

2. D� p� grund av best�mmelserna i punkt 1

fysisk person har hemvist i b�da avtalsslutande
staterna, best�ms hans hemvist p� f�ljande s�tt:

a) han anses ha hemvist endast i den stat d�r

han har en bostad som stadigvarande st�r till
hans f�rfogande. Om han har en s�dan bostad i
b�da staterna, anses han ha hemvist endast i
den stat med vilken hans personliga och ekono-
miska f�rbindelser �r starkast (centrum f�r lev-
nadsintressena);

b) om det inte kan avg�ras i vilken stat han

har centrum f�r sina levnadsintressen eller om
han inte i n�gondera staten har en bostad som
stadigvarande st�r till hans f�rfogande, anses
han ha hemvist endast i den stat d�r han stadig-
varande vistas;

c) om han stadigvarande vistas i b�da sta-

terna eller om han inte vistas stadigvarande i
n�gon av dem, anses han ha hemvist endast i
den stat d�r han �r medborgare;

d) om han �r medborgare i b�da staterna el-

ler om han inte �r medborgare i n�gon av dem,
ska de beh�riga myndigheterna i de avtalsslu-

5 Artikel 4 har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

3. Where by reason of the provisions of par-

agraph 1 a person other than an individual is a
resident of both Contracting States, then the
competent authorities of the Contracting States
shall endeavour to determine by mutual agree-
ment the Contracting State of which that per-
son shall be deemed to be a resident for the
purposes of this Convention. In the absence of
such agreement, such person shall not be enti-
tled to any reduction or exemption from tax
provided by this Convention.

Article 5

Permanent establishment

1. For the purposes of this Convention, the

term permanent establishment means a fixed
place of business through which the business
of an enterprise is wholly or partly carried on.

2. The term permanent establishment in-

cludes especially:

(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or any

other place of extraction of natural resources.

3. A building site or construction or installa-

tion project constitutes a permanent establish-
ment only if it lasts more than twelve months.

4. Notwithstanding the provisions of the pre-

ceding paragraphs of this Article, the term
permanent establishment shall be deemed
not to include:

(a) the use of facilities solely for the purpose

of storage, display or delivery of goods or mer-
chandise belonging to the enterprise;

(b) the maintenance of a stock of goods or

merchandise belonging to the enterprise solely
for the purpose of storage, display or deliver;

tande staterna avg�ra fr�gan genom �msesidig
�verenskommelse.

3. D� p� grund av best�mmelserna i punkt 1

annan person �n fysisk person har hemvist i
b�da avtalsslutande staterna, ska de beh�riga
myndigheterna i de avtalsslutande staterna ge-
nom �msesidig �verenskommelse s�ka avg�ra
i vilken avtalsslutande stat personen ska anses
ha sitt hemvist vid till�mpningen av detta avtal.
I avsaknad av en s�dan �verenskommelse ska
personen i fr�ga inte vara ber�ttigad till n�gon
skattel�ttnad eller n�got undantag fr�n skatt en-
ligt detta avtal.

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta avtal �syftar

uttrycket fast driftst�lle en stadigvarande
plats f�r aff�rsverksamhet, fr�n vilken ett f�re-
tags verksamhet helt eller delvis bedrivs.

2. Uttrycket fast driftst�lle innefattar s�r-

skilt:

a) plats f�r f�retagsledning;
b) filial;
c) kontor;
d) fabrik;
e) verkstad; och
f) gruva, olje- eller gask�lla, stenbrott eller

annan plats f�r utvinning av naturtillg�ngar.

3. Plats f�r byggnads-, anl�ggnings- eller in-

stallationsverksamhet utg�r fast driftst�lle en-
dast om verksamheten p�g�r mer �n tolv m�na-
der.

4. Utan hinder av f�reg�ende best�mmelser i

denna artikel anses uttrycket fast driftst�lle
inte innefatta:

a) anv�ndningen av anordningar uteslutande

f�r lagring, utst�llning eller utl�mnande av f�-
retaget tillh�riga varor;

b) innehavet av ett f�retaget tillh�rigt varu-

lager uteslutande f�r lagring, utst�llning eller
utl�mnande;

SFS 2014:374

merchandise belonging to the enterprise solely
for the purpose of processing by another enter-
prise;

(d) the maintenance of a fixed place of busi-

ness solely for the purpose of purchasing goods
or merchandise or of collecting information,
for the enterprise;

(e) the maintenance of a fixed place of busi-

ness solely for the purpose of carrying on, for
the enterprise, any other activity of a prepara-
tory or auxiliary character; and

(f) the maintenance of a fixed place of busi-

ness solely for any combination of activities
mentioned in sub-paragraphs (a) to (e), pro-
vided that the overall activity of the fixed place
of business resulting from this combination is
of a preparatory or auxiliary character.

5. Notwithstanding the provisions of para-

graphs 1 and 2, where a person other than an
agent of an independent status to whom the
provisions of paragraph 6 apply is acting on
behalf of an enterprise and has, and habitually
exercises, in a Contracting State an authority to
conclude contracts in the name of the enter-
prise, that enterprise shall be deemed to have a
permanent establishment in that Contracting
State in respect of any activities which that per-
son undertakes for the enterprise, unless the ac-
tivities of such person are limited to those men-
tioned in paragraph 4 which, if exercised
through a fixed place of business, would not
make this fixed place of business a permanent
establishment under the provisions of that par-
agraph.

6. An enterprise shall not be deemed to have

a permanent establishment in a Contracting
State merely because it carries on business in
that Contracting State through a broker, gen-
eral commission agent or any other agent of an
independent status, provided that such persons
are acting in the ordinary course of their busi-
ness.

7. The fact that a company which is a resi-

dent of a Contracting State controls or is con-

c) innehavet av ett f�retaget tillh�rigt varula-

ger uteslutande f�r bearbetning eller f�r�dling
genom annat f�retags f�rsorg;

d) innehavet av stadigvarande plats f�r af-

f�rsverksamhet uteslutande f�r ink�p av varor
eller inh�mtande av upplysningar f�r f�retaget;

e) innehavet av stadigvarande plats f�r af-

f�rsverksamhet uteslutande f�r att f�r f�retaget
bedriva annan verksamhet av f�rberedande el-
ler bitr�dande art; och

f) innehavet av stadigvarande plats f�r af-

f�rsverksamhet uteslutande f�r att kombinera
verksamheter som anges i punkterna a)e), un-
der f�ruts�ttning att hela den verksamhet som
bedrivs fr�n den stadigvarande platsen f�r af-
f�rsverksamhet p� grund av denna kombination
�r av f�rberedande eller bitr�dande art.

5. Om person, som inte �r s�dan oberoende

representant p� vilken best�mmelserna i punkt
6 till�mpas, �r verksam f�r ett f�retag samt i en
avtalsslutande stat har och d�r regelm�ssigt an-
v�nder fullmakt att sluta avtal i f�retagets
namn, anses detta f�retag utan hinder av be-
st�mmelserna i punkterna 1 och 2 ha fast
driftst�lle i denna avtalsslutande stat i fr�ga om
varje verksamhet som denna person bedriver
f�r f�retaget. Detta g�ller dock inte, om den
verksamhet som denna person bedriver �r be-
gr�nsad till s�dan som anges i punkt 4 och som
om den bedrevs fr�n en stadigvarande plats
f�r aff�rsverksamhet inte skulle g�ra denna
stadigvarande plats f�r aff�rsverksamhet till
fast driftst�lle enligt best�mmelserna i n�mnda
punkt.

6. F�retag anses inte ha fast driftst�lle i en

avtalsslutande stat endast p� den grund att f�re-
taget bedriver aff�rsverksamhet i denna avtals-
slutande stat genom f�rmedling av m�klare,
kommission�r eller annan oberoende represen-
tant, under f�ruts�ttning att s�dan person d�r-
vid bedriver sin sedvanliga aff�rsverksamhet.

7. Den omst�ndigheten att ett bolag med

hemvist i en avtalsslutande stat kontrollerar el-

SFS 2014:374

trolled by a company which is a resident of the
other Contracting State, or which carries on
business in that other Contracting State
(whether through a permanent establishment or
otherwise), shall not of itself constitute either
company a permanent establishment of the
other.

Article 6

Income from immovable property

1. Income derived by a resident of a Con-

tracting State from immovable property situ-
ated in the other Contracting State may be
taxed in that other Contracting State.

2. The term immovable property shall

have the meaning which it has under the laws
of the Contracting State in which the property
in question is situated. The term shall in any
case include property accessory to immovable
property, livestock and equipment used in agri-
culture and forestry, rights to which the provi-
sions of general law respecting landed property
apply, buildings, usufruct of immovable prop-
erty and rights to variable or fixed payments as
consideration for the working of, or the right to
work, mineral deposits, sources and other natu-
ral resources; ships and aircraft shall not be re-
garded as immovable property.

3. The provisions of paragraph 1 shall apply

to the income derived from the direct use, let-
ting, or use in any other form of immovable
property.

4. The provisions of paragraphs 1 and 3 shall

also apply to the income from immovable
property of an enterprise.

Article 7

Business profits

1. The profits of an enterprise of a Contract-

ing State shall be taxable only in that Contract-
ing State unless the enterprise carries on busi-

ler kontrolleras av ett bolag med hemvist i den
andra avtalsslutande staten eller ett bolag som
bedriver aff�rsverksamhet i denna andra avtals-
slutande stat (antingen fr�n fast driftst�lle eller
p� annat s�tt), medf�r inte i och f�r sig att n�-
gotdera bolaget utg�r fast driftst�lle f�r det
andra.

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en av-

talsslutande stat f�rv�rvar av fast egendom be-
l�gen i den andra avtalsslutande staten, f�r be-
skattas i denna andra avtalsslutande stat.

2. Uttrycket fast egendom har den bety-

delse som uttrycket har enligt lagstiftningen i
den avtalsslutande stat d�r egendomen �r bel�-
gen. Uttrycket inbegriper dock alltid tillbeh�r
till fast egendom, levande och d�da inventarier
i lantbruk och skogsbruk, r�ttigheter p� vilka
best�mmelserna i privatr�tten om fast egendom
till�mpas, byggnader, nyttjander�tt till fast
egendom samt r�tt till f�r�nderliga eller fasta
ers�ttningar f�r nyttjandet av eller r�tten att
nyttja mineralf�rekomst, k�lla eller annan na-
turtillg�ng. Skepp och luftfartyg anses inte vara
fast egendom.

3. Best�mmelserna i punkt 1 till�mpas p� in-

komst som f�rv�rvas genom omedelbart bru-
kande, genom uthyrning eller annan anv�nd-
ning av fast egendom.

4. Best�mmelserna i punkterna 1 och 3 till-

l�mpas �ven p� inkomst av fast egendom som
tillh�r f�retag.

Artikel 7

Inkomst av r�relse

1. Inkomst av r�relse, som f�retag i en av-

talsslutande stat f�rv�rvar, beskattas endast i
denna avtalsslutande stat, s�vida inte f�retaget

6 Artikel 6 har f�tt denna lydelse genom protokollet den 5 december 2013.

7 Artikel 7 har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

ness in the other Contracting State through a
permanent establishment situated therein. If the
enterprise carries on business as aforesaid, the
profits of the enterprise may be taxed in that
other Contracting State but only so much of
them as is attributable to that permanent estab-
lishment.

2. Subject to the provisions of paragraph 3,

where an enterprise of a Contracting State car-
ries on business in the other Contracting State
through a permanent establishment situated
therein, there shall in each Contracting State be
attributed to that permanent establishment the
profits which it might be expected to make if it
were a distinct and separate enterprise engaged
in the same or similar activities under the same
or similar conditions and dealing wholly inde-
pendently with the enterprise of which it is a
permanent establishment.

3. In determining the profits of a permanent

establishment, there shall be allowed as deduc-
tions expenses which are incurred for the pur-
poses of the permanent establishment, includ-
ing executive and general administrative ex-
penses so incurred, whether in the Contracting
State in which the permanent establishment is
situated or elsewhere.

4. No profits shall be attributed to a perma-

nent establishment by reason of the mere pur-
chase by that permanent establishment of
goods or merchandise for the enterprise.

5. For the purposes of the provisions of the

preceding paragraphs of this Article, the profits
to be attributed to the permanent establishment
shall be determined by the same method year
by year unless there is good and sufficient rea-
son to the contrary.

6. Where profits include items of income

which are dealt with separately in other Arti-
cles of this Convention, then the provisions of
those Articles shall not be affected by the pro-
visions of this Article.

bedriver r�relse i den andra avtalsslutande sta-
ten fr�n d�r bel�get fast driftst�lle. Om f�reta-
get bedriver r�relse p� nyss angivet s�tt, f�r f�-
retagets inkomst beskattas i den andra avtals-
slutande staten, men endast s� stor del av den
som �r h�nf�rlig till det fasta driftst�llet.

2. Om f�retag i en avtalsslutande stat bedri-

ver r�relse i den andra avtalsslutande staten
fr�n d�r bel�get fast driftst�lle, h�nf�rs, om
inte best�mmelserna i punkt 3 f�ranleder annat,
i vardera avtalsslutande staten till det fasta
driftst�llet den inkomst som det kan antas att
driftst�llet skulle ha f�rv�rvat om det varit ett
frist�ende f�retag, som bedrivit verksamhet av
samma eller liknande slag under samma eller
liknande villkor och sj�lvst�ndigt avslutat aff�-
rer med det f�retag till vilket driftst�llet h�r.

3. Vid best�mmandet av fast driftst�lles in-

komst medges avdrag f�r utgifter som upp-
kommit f�r det fasta driftst�llet, h�runder inbe-
gripna utgifter f�r f�retagets ledning och all-
m�nna f�rvaltning, oavsett om utgifterna upp-
kommit i den avtalsslutande stat d�r det fasta
driftst�llet �r bel�get eller annorst�des.

4. Inkomst h�nf�rs inte till fast driftst�lle en-

dast av den anledningen att varor ink�ps ge-
nom det fasta driftst�llets f�rsorg f�r f�retaget.

5. Vid till�mpningen av best�mmelserna i

f�reg�ende punkter i denna artikel best�ms in-
komst som �r h�nf�rlig till det fasta driftst�llet
genom samma f�rfarande �r fr�n �r, s�vida inte
goda och tillr�ckliga sk�l f�ranleder annat.

6. Ing�r i inkomst av r�relse inkomstslag

som behandlas s�rskilt i andra artiklar av detta
avtal, ber�rs best�mmelserna i dessa artiklar
inte av reglerna i f�revarande artikel.

SFS 2014:374

Article 8

Shipping and air transport

1. Profits from the operation of ships or air-

craft in international traffic carried on by an
enterprise of a Contracting State shall be taxa-
ble only in that Contracting State.

2. In respect of the operation of ships or air-

craft in international traffic carried on by an
enterprise of a Contracting State, that enter-
prise, if an enterprise of Sweden, shall be ex-
empt from the enterprise tax in Japan, and if an
enterprise of Japan, shall be exempt from any
tax similar to the enterprise tax in Japan which
may hereafter be imposed in Sweden.

3. The provisions of the preceding para-

graphs of this Article shall also apply to profits
from the participation in a pool, a joint busi-
ness or in an international operating agency.

Article 9

Associated enterprises

1. Where
(a) an enterprise of a Contracting State par-

ticipates directly or indirectly in the manage-
ment, control or capital of an enterprise of the
other Contracting State, or

(b) the same persons participate directly or

indirectly in the management, control or capital
of an enterprise of a Contracting State and an
enterprise of the other Contracting State,

and in either case conditions are made or im-

posed between the two enterprises in their
commercial or financial relations which differ
from those which would be made between in-
dependent enterprises, then any profits which
would, but for those conditions, have accrued
to one of the enterprises, but, by reason of
those conditions, have not so accrued, may be
included in the profits of that enterprise and
taxed accordingly.

Artikel 8

Sj�fart och luftfart

1. Inkomst som f�retag i en avtalsslutande

stat f�rv�rvar genom anv�ndningen av skepp
eller luftfartyg i internationell trafik beskattas
endast i denna avtalsslutande stat.

2. Betr�ffande f�retag i en avtalsslutande

stat som bedriver internationell trafik genom
anv�ndningen av skepp eller luftfartyg g�ller,
att s�dant f�retag, om det �r ett svenskt f�retag,
�r undantaget fr�n f�retagsskatten i Japan och,
om det �r ett japanskt f�retag, �r undantaget
fr�n varje svensk skatt liknande f�retagsskatten
i Japan som framdeles kan komma att tas ut i
Sverige.

3. Best�mmelserna i f�reg�ende punkter i

denna artikel till�mpas �ven p� inkomst som
f�rv�rvas genom deltagande i en pool, ett ge-
mensamt f�retag eller en internationell driftsor-
ganisation.

Artikel 9

F�retag med intressegemenskap

1. I fall d�
a) ett f�retag i en avtalsslutande stat direkt

eller indirekt deltar i ledningen eller kontrollen
av ett f�retag i den andra avtalsslutande staten
eller �ger del i detta f�retags kapital, eller

b) samma personer direkt eller indirekt del-

tar i ledningen eller kontrollen av s�v�l ett f�-
retag i en avtalsslutande stat som ett f�retag i
den andra avtalsslutande staten eller �ger del i
b�da dessa f�retags kapital, iakttas f�ljande.

Om mellan f�retagen i fr�ga om handelsf�r-

bindelser eller finansiella f�rbindelser avtalas
eller f�reskrivs villkor, som avviker fr�n dem
som skulle ha avtalats mellan av varandra obe-
roende f�retag, f�r all inkomst, som utan s�-
dana villkor skulle ha tillkommit det ena f�re-
taget men som p� grund av villkoren i fr�ga
inte tillkommit detta f�retag, inr�knas i detta
f�retags inkomst och beskattas i �verensst�m-
melse d�rmed.

8 Artikel 9 har f�tt denna lydelse genom protokollet den 19 februari 1999.

SFS 2014:374

2. Where a Contracting State includes, in ac-

cordance with the provisions of paragraph 1, in
the profits of an enterprise of that Contracting
State and taxes accordingly profits on
which an enterprise of the other Contracting
State has been charged to tax in that other Con-
tracting State and where the competent authori-
ties of the Contracting States agree, upon con-
sultation, that all or part of the profits so in-
cluded are profits which would have accrued to
the enterprise of the first-mentioned Contract-
ing State if the conditions made between the
two enterprises had been those which would
have been made between independent enter-
prises, then that other Contracting State shall
make an appropriate adjustment to the amount
of the tax charged therein on those agreed prof-
its. In determining such adjustment, due regard
shall be had to the other provisions of this Con-
vention.

Article 10

Dividends

1. Dividends paid by a company which is a

resident of a Contracting State to a resident of
the other Contracting State may be taxed in
that other Contracting State.

2. However, such dividends may also be

taxed in the Contracting State of which the
company paying the dividends is a resident and
according to the laws of that Contracting State,
but if the beneficial owner of the dividends is a
resident of the other Contracting State, the tax
so charged shall not exceed 10 per cent of the
gross amount of the dividends.

3. Notwithstanding the provisions of para-

graph 2, dividends shall not be taxed in the
Contracting State of which the company pay-
ing the dividends is a resident if the beneficial
owner of the dividends is a resident of the other
Contracting State and is a company (other than
a partnership) that has held, directly or indi-
rectly, at least 10 per cent of the voting power
of the company paying the dividends for the

2. I fall d� en avtalsslutande stat, i enlighet

med best�mmelserna i punkt 1, i inkomsten f�r
ett f�retag i denna avtalsslutande stat inr�knar
och i �verensst�mmelse d�rmed beskattar
inkomst, f�r vilken ett f�retag i den andra av-
talsslutande staten beskattats i denna andra av-
talsslutande stat och f�rutsatt att de beh�riga
myndigheterna i de avtalsslutande staterna,
efter �verl�ggning, �r �verens om att den s�-
lunda inr�knade inkomsten eller del av den �r
s�dan som skulle ha tillkommit f�retaget i den
f�rstn�mnda avtalsslutande staten om de vill-
kor som avtalats mellan f�retagen hade varit
s�dana som skulle ha avtalats mellan av varan-
dra oberoende f�retag, ska denna andra avtals-
slutande stat genomf�ra vederb�rlig justering
av det skattebelopp som p�f�rts f�r inkomsten
d�r. Vid s�dan justering iakttas �vriga best�m-
melser i detta avtal.

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en av-

talsslutande stat till person med hemvist i den
andra avtalsslutande staten f�r beskattas i
denna andra avtalsslutande stat.

2. Utdelningen f�r emellertid beskattas �ven

i den avtalsslutande stat d�r bolaget som beta-
lar utdelningen har hemvist, enligt lagstift-
ningen i denna avtalsslutande stat, men om den
som har r�tt till utdelningen har hemvist i den
andra avtalsslutande staten f�r skatten inte
�verstiga 10 procent av utdelningens bruttobe-
lopp.

3. Utan hinder av best�mmelserna i punkt 2

ska utdelning inte beskattas i den avtalsslu-
tande stat d�r bolaget som betalar utdelningen
har hemvist, om den som har r�tt till utdel-
ningen har hemvist i den andra avtalsslutande
staten och �r ett bolag (med undantag f�r han-
delsbolag) som under en period av sex m�na-
der omedelbart f�re den dag d� det best�ms
vem som �r ber�ttigad till utdelningen har

9 Artikel 10 har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

period of six months ending on the date on
which entitlement to the dividends is deter-
mined. For the purposes of this paragraph, the
term partnership does not include any entity
that is treated as a body corporate for tax pur-
poses in a Contracting State and is a resident of
that Contracting State.

4. The provisions of paragraphs 2 and 3 shall

not affect the taxation of the company in re-
spect of the profits out of which the dividends
are paid.

5. The provisions of paragraph 3 shall not

apply in the case of dividends paid by a com-
pany which is entitled to a deduction for divi-
dends paid to its beneficiaries in computing its
taxable income in the Contracting State of
which the company paying the dividends is a
resident.

6. Notwithstanding the provisions of para-

graph 1, dividends paid by a company being a
resident of Japan to a company which is a resi-
dent of Sweden shall be exempt from Swedish
tax to the extent that the dividends would have
been exempt under the laws of Sweden if both
companies had been Swedish companies. This
exemption shall not apply unless the profits out
of which the dividends are paid have been sub-
jected to the normal corporation tax in Japan or
an income tax comparable thereto.

7. The term dividends as used in this Arti-

cle means income from shares or other rights,
not being debt-claims, participating in profits,
as well as income from other corporate rights
which is subjected to the same taxation treat-
ment as income from shares by the taxation
laws of the Contracting State of which the
company making the distribution is a resident.

8. The provisions of paragraphs 1, 2, 3, 4

and 5 shall not apply if the beneficial owner of
the dividends, being a resident of a Contracting
State, carries on business in the other Contract-
ing State of which the company paying the div-
idends is a resident through a permanent estab-
lishment situated therein and the holding in re-
spect of which the dividends are paid is effec-
tively connected with such permanent

innehaft, direkt eller indirekt, minst 10 procent
av det utdelande bolagets r�stetal. Uttrycket
handelsbolag �syftar vid till�mpningen av
denna punkt inte en person som vid beskatt-
ningen behandlas s�som juridisk person i en
avtalsslutande stat och har hemvist i denna av-
talsslutande stat.

4. Best�mmelserna i punkterna 2 och 3 ber�r

inte bolagets beskattning f�r vinst av vilken ut-
delningen betalas.

5. Best�mmelserna i punkt 3 till�mpas inte

p� utdelning som betalas av ett bolag som �r
ber�ttigat till avdrag f�r l�mnad utdelning vid
beskattningen i den avtalsslutande stat d�r bo-
laget som betalar utdelningen har hemvist.

6. Utan hinder av best�mmelserna i punkt 1

�r utdelning fr�n bolag med hemvist i Japan till
bolag med hemvist i Sverige undantagen fr�n
svensk skatt om utdelningen skulle ha varit un-
dantagen enligt svensk lagstiftning om b�da
bolagen varit svenska bolag. Detta g�ller emel-
lertid endast om vinsten av vilken utdelningen
betalas har varit f�rem�l f�r normal bolagsskatt
i Japan eller en inkomstskatt j�mf�rlig d�rmed.

7. Med uttrycket utdelning f�rst�s i denna

artikel inkomst av aktier eller andra r�ttigheter
som inte �r fordringar, med r�tt till andel i
vinst, samt inkomst av andra andelar i bolag,
som enligt skattelagstiftningen i den avtalsslu-
tande stat d�r det utdelande bolaget har hem-
vist vid beskattningen behandlas p� samma s�tt
som inkomst av aktier.

8. Best�mmelserna i punkterna 1, 2, 3, 4 och

5 till�mpas inte, om den som har r�tt till utdel-
ningen har hemvist i en avtalsslutande stat och
bedriver r�relse i den andra avtalsslutande sta-
ten, d�r bolaget som betalar utdelningen har
hemvist, fr�n d�r bel�get fast driftst�lle, samt
den andel p� grund av vilken utdelningen beta-
las �ger verkligt samband med det fasta drift-

SFS 2014:374

establishment. In such case the provisions of
Article 7 shall apply.

9. Where a company which is a resident of a

Contracting State derives profits or income
from the other Contracting State, that other
Contracting State may not impose any tax on
the dividends paid by the company, except in-
sofar as such dividends are paid to a resident of
that other Contracting State or insofar as the
holding in respect of which the dividends are
paid is effectively connected with a permanent
establishment situated in that other Contracting
State, nor subject the companys undistributed
profits to a tax on the companys undistributed
profits, even if the dividends paid or the undis-
tributed profits consist wholly or partly of prof-
its or income arising in that other Contracting
State.

Article 11

Interest

1. Interest arising in a Contracting State and

beneficially owned by a resident of the other
Contracting State shall be taxable only in that
other Contracting State.

2. Notwithstanding the provisions of para-

graph 1, interest arising in a Contracting State
that is determined by reference to receipts,
sales, income, profits or other cash flow of the
debtor or a related person, to any change in the
value of any property of the debtor or a related
person or to any dividend, partnership distribu-
tion or similar payment made by the debtor or a
related person, or any other interest similar to
such interest arising in a Contracting State,
may be taxed in the Contracting State in which
it arises, and according to the laws of that Con-
tracting State, but if the beneficial owner of the
interest is a resident of the other Contracting
State, the tax so charged shall not exceed 10
per cent of the gross amount of the interest.

3. The term interest as used in this Article

means income from debt-claims of every kind,
whether or not secured by mortgage and

st�llet. I s�dant fall till�mpas best�mmelserna i
artikel 7.

9. Om bolag med hemvist i en avtalsslutande

stat f�rv�rvar inkomst fr�n den andra avtalsslu-
tande staten, f�r denna andra avtalsslutande stat
inte beskatta utdelning som bolaget betalar,
utom i den m�n utdelningen betalas till person
med hemvist i denna andra avtalsslutande stat
eller i den m�n den andel p� grund av vilken
utdelningen betalas �ger verkligt samband med
fast driftst�lle i denna andra avtalsslutande stat,
och ej heller beskatta bolagets icke utdelade
vinst, �ven om utdelningen eller den icke utde-
lade vinsten helt eller delvis utg�rs av inkomst
som uppkommit i denna andra avtalsslutande
stat.

Artikel 11

R�nta

1. R�nta, som h�rr�r fr�n en avtalsslutande

stat och som en person med hemvist i den
andra avtalsslutande staten har r�tt till, beskat-
tas endast i denna andra avtalsslutande stat.

2. Utan hinder av best�mmelserna i punkt 1,

f�r r�nta som h�rr�r fr�n en avtalsslutande stat
�ven beskattas i denna stat, enligt lagstift-
ningen i denna avtalsslutande stat, om r�ntans
storlek �r beroende av int�kter, f�rs�ljning, in-
komster, vinst eller annat kassafl�de hos g�lde-
n�ren eller denne n�rst�ende person, av v�rde-
f�r�ndring p� egendom tillh�rig g�lden�ren el-
ler denne n�rst�ende person eller av aktieutdel-
ning, utbetalning till bolagsman eller liknande
utbetalning fr�n g�lden�ren eller denne n�rst�-
ende person, eller av annan liknande r�nta. Om
den som har r�tt till r�ntan har hemvist i den
andra avtalsslutande staten f�r skatten dock
inte �verstiga 10 procent av r�ntans bruttobe-
lopp.

3. Med uttrycket r�nta f�rst�s i denna arti-

kel inkomst av varje slags fordran, antingen
den s�kerst�llts genom inteckning i fast egen-

10 Artikel 11 har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

whether or not carrying a right to participate in
the debtors profits, and in particular, income
from government securities and income from
bonds or debentures, including premiums and
prizes attaching to such securities, bonds or de-
bentures, and all other income that is subjected
to the same taxation treatment as income from
money lent by the tax laws of the Contracting
State in which the income arises. Penalty
charges for late payment shall not be regarded
as interest for the purposes of this Article. In-
come dealt with in Article 10 shall not be re-
garded as interest for the purposes of this Con-
vention.

4. The provisions of paragraphs 1 and 2 shall

not apply if the beneficial owner of the interest,
being a resident of a Contracting State, carries
on business in the other Contracting State in
which the interest arises through a permanent
establishment situated therein and the debt-
claim in respect of which the interest is paid is
effectively connected with such permanent es-
tablishment. In such case the provisions of Ar-
ticle 7 shall apply.

5. Interest shall be deemed to arise in a Con-

tracting State when the payer is a resident of
that Contracting State. Where, however, the
person paying the interest, whether he is a resi-
dent of a Contracting State or not, has in a Con-
tracting State a permanent establishment in
connection with which the indebtedness on
which the interest is paid was incurred, and
such interest is borne by such permanent estab-
lishment, then such interest shall be deemed to
arise in the Contracting State in which the per-
manent establishment is situated.

6. Where, by reason of a special relationship

between the payer and the beneficial owner or
between both of them and some other person,
the amount of the interest, having regard to the
debtclaim for which it is paid, exceeds the
amount which would have been agreed upon
by the payer and the beneficial owner in the ab-
sence of such relationship, the provisions of
this Article shall apply only to the last-men-

dom eller inte och antingen den medf�r r�tt till
g�lden�rens vinst eller inte. Uttrycket avser
s�rskilt inkomst av v�rdepapper som utf�rdats
av staten och inkomst av obligationer eller de-
bentures, d�ri inbegripet agiobelopp och vin-
ster som h�nf�r sig till s�dana v�rdepapper,
obligationer eller debentures. Uttrycket avser
�ven varje annan inkomst som enligt lagstift-
ningen i den avtalsslutande stat varifr�n in-
komsten h�rr�r vid beskattningen behandlas p�
samma s�tt som inkomst av utl�nade pengar.
Straffavgift p� grund av sen betalning anses
inte som r�nta vid till�mpningen av denna arti-
kel. Inkomst som avses i artikel 10 ska inte an-
ses som r�nta vid till�mpningen av detta avtal.

4. Best�mmelserna i punkterna 1 och 2 till-

l�mpas inte om den som har r�tt till r�ntan har
hemvist i en avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande staten fr�n
vilken r�ntan h�rr�r, fr�n d�r bel�get fast drift-
st�lle, samt den fordran f�r vilken r�ntan beta-
las �ger verkligt samband med det fasta drift-
st�llet. I s�dant fall till�mpas best�mmelserna i
artikel 7.

5. R�nta anses h�rr�ra fr�n en avtalsslutande

stat om utbetalaren �r den avtalsslutande staten
sj�lv, lokal myndighet eller person med hem-
vist i denna avtalsslutande stat. Om emellertid
den person som betalar r�ntan, antingen han
har hemvist i en avtalsslutande stat eller inte, i
en avtalsslutande stat har fast driftst�lle i sam-
band varmed den skuld uppkommit p� vilken
r�ntan betalas, och r�ntan belastar det fasta
driftst�llet anses r�ntan h�rr�ra fr�n den avtals-
slutande stat d�r det fasta driftst�llet finns.

6. D� p� grund av s�rskilda f�rbindelser

mellan utbetalaren och den som har r�tt till r�n-
tan eller mellan dem b�da och annan person
r�ntebeloppet, med h�nsyn till den fordran f�r
vilken r�ntan betalas, �verstiger det belopp
som skulle ha avtalats mellan utbetalaren och
den som har r�tt till r�ntan om s�dana f�rbin-
delser inte f�relegat, till�mpas best�mmelserna
i denna artikel endast p� sistn�mnda belopp. I

SFS 2014:374

tioned amount. In such case, the excess part of
the payments shall remain taxable according to
the laws of each Contracting State, due regard
being had to the other provisions of this Con-
vention.

Article 12

Royalties

1. Royalties arising in a Contracting State

and beneficially owned by a resident of the
other Contracting State shall be taxable only in
that other Contracting State.

2. The term royalties as used in this Arti-

cle means payments of any kind received as a
consideration for the use of, or the right to use,
any copyright of literary, artistic or scientific
work including cinematograph films and films
or tapes for radio or television broadcasting,
any patent, trade mark, design or model, plan,
secret formula or process, or for information
concerning industrial, commercial or scientific
experience.

3. The provisions of paragraph 1 shall not

apply if the beneficial owner of the royalties,
being a resident of a Contracting State, carries
on business in the other Contracting State in
which the royalties arise through a permanent
establishment situated therein and the right or
property in respect of which the royalties are
paid is effectively connected with such perma-
nent establishment. In such case the provisions
of Article 7 shall apply.

4. Where, by reason of a special relationship

between the payer and the beneficial owner or
between both of them and some other person,
the amount of the royalties, having regard to
the use, right or information for which they are
paid, exceeds the amount which would have
been agreed upon by the payer and the benefi-
cial owner in the absence of such relationship,
the provisions of this Article shall apply only
to the last-mentioned amount. In such case, the
excess part of the payments shall remain taxa-

s�dant fall beskattas �verskjutande belopp en-
ligt lagstiftningen i vardera avtalsslutande sta-
ten med iakttagande av �vriga best�mmelser i
detta avtal.

Artikel 12

Royalty

1. Royalty, som h�rr�r fr�n en avtalsslutande

stat och som en person med hemvist i den
andra avtalsslutande staten har r�tt till, beskat-
tas endast i denna andra avtalsslutande stat.

2. Med uttrycket royalty f�rst�s i denna

artikel varje slags betalning som tas emot s�-
som ers�ttning f�r nyttjandet av eller f�r r�tten
att nyttja upphovsr�tt till litter�rt, konstn�rligt
eller vetenskapligt verk, h�ri inbegripet bio-
graffilm och filmer eller band f�r radio- eller
televisionsuts�ndning, patent, varum�rke,
m�nster eller modell, ritning, hemligt recept el-
ler hemlig tillverkningsmetod, eller f�r upplys-
ning om erfarenhetsr�n av industriell, kommer-
siell eller vetenskaplig natur.

3. Best�mmelserna i punkt 1 till�mpas inte

om den som har r�tt till royaltyn har hemvist i
en avtalsslutande stat och bedriver r�relse i den
andra avtalsslutande staten, fr�n vilken royal-
tyn h�rr�r, fr�n d�r bel�get fast driftst�lle, samt
den r�ttighet eller egendom i fr�ga om vilken
royaltyn betalas �ger verkligt samband med det
fasta driftst�llet. I s�dant fall till�mpas best�m-
melserna i artikel 7.

4. D� p� grund av s�rskilda f�rbindelser

mellan utbetalaren och den som har r�tt till
royaltyn eller mellan dem b�da och annan per-
son royaltybeloppet, med h�nsyn till det nytt-
jande, den r�tt eller den upplysning f�r vilken
royaltyn betalas, �verstiger det belopp som
skulle ha avtalats mellan utbetalaren och den
som har r�tt till royaltyn om s�dana f�rbindel-
ser inte f�relegat, till�mpas best�mmelserna i
denna artikel endast p� sistn�mnda belopp. I
s�dant fall beskattas �verskjutande belopp en-

11 Artikel 12 har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

ble according to the laws of each Contracting
State, due regard being had to the other provi-
sions of this Convention.

Article 13

Capital gains

1. Gains derived by a resident of a Contract-

ing State from the alienation of immovable
property referred to in Article 6 and situated in
the other Contracting State may be taxed in
that other Contracting State.

12 Gains from the alienation of any prop-

erty, other than immovable property, forming
part of the business property of a permanent es-
tablishment which an enterprise of a Contract-
ing State has in the other Contracting State, in-
cluding such gains from the alienation of such
a permanent establishment (alone or together
with the whole enterprise), may be taxed in that
other Contracting State.

3. Gains derived by a resident of a Contract-

ing State from the alienation of ships or aircraft
operated in international traffic and any prop-
erty, other than immovable property, pertaining
to the operation of such ships or aircraft shall
be taxable only in that Contracting State.

Article 14 (Deleted)

Article 15

Dependant personal services

1. Subject to the provisions of Articles 16

and 18, salaries, wages and other similar remu-
neration, other than a pension, derived by a res-
ident of a Contracting State in respect of an
employment shall be taxable only in that Con-
tracting State unless the employment is exer-
cised in the other Contracting State. If the em-
ployment is so exercised, such remuneration as

ligt lagstiftningen i vardera avtalsslutande sta-
ten med iakttagande av �vriga best�mmelser i
detta avtal.

Artikel 13

Realisationsvinst

1. Vinst, som person med hemvist i en av-

talsslutande stat f�rv�rvar p� grund av �verl�-
telse av s�dan fast egendom som avses i artikel
6 och som �r bel�gen i den andra avtalsslu-
tande staten, f�r beskattas i denna andra avtals-
slutande stat.

2. Vinst p� grund av �verl�telse av egen-

dom, annan �n fast egendom, som utg�r del av
r�relsetillg�ngarna i fast driftst�lle, vilket ett
f�retag i en avtalsslutande stat har i den andra
avtalsslutande staten, f�r beskattas i denna
andra avtalsslutande stat. Detsamma g�ller
vinst p� grund av �verl�telse av s�dant fast
driftst�lle (f�r sig eller tillsammans med hela
f�retaget).

3. Vinst, som person med hemvist i en av-

talsslutande stat f�rv�rvar p� grund av �verl�-
telse av skepp eller luftfartyg som anv�nds i in-
ternationell trafik och annan egendom �n fast
egendom som �r h�nf�rlig till anv�ndningen av
s�dana skepp eller luftfartyg, beskattas endast i
denna avtalsslutande stat.

Artikel 14 (Upph�vd)

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16

och 18 f�ranleder annat, beskattas l�n och an-
nan liknande ers�ttning, med undantag f�r pen-
sion, som person med hemvist i en avtalsslu-
tande stat uppb�r p� grund av anst�llning, en-
dast i denna avtalsslutande stat, s�vida inte ar-
betet utf�rs i den andra avtalsslutande staten.
Om arbetet utf�rs i denna andra avtalsslutande

12 Artikel 13 punkt 2 har f�tt denna lydelse genom protokollet den 5 december 2013.

13 Artikel 14 har upph�vts genom protokollet den 5 december 2013.

SFS 2014:374

is derived therefrom may be taxed in that other
Contracting State.

14 Notwithstanding the provisions of para-

graph 1, remuneration derived by a resident of
a Contracting State in respect of an employ-
ment exercised in the other Contracting State
shall be taxable only in the first-mentioned
Contracting State if:

(a) the recipient is present in that other Con-

tracting State for a period or periods not ex-
ceeding in the aggregate 183 days in any
twelve month period commencing or ending in
the taxable year concerned; and

(b) the remuneration is paid by, or on behalf

of, an employer who is not a resident of that
other Contracting State; and

manent establishment which the employer has
in that other Contracting State.

3. Notwithstanding the provisions of the pre-

ceding paragraphs of this Article, remuneration
derived in respect of an employment exercised
aboard a ship or aircraft operated in interna-
tional traffic by an enterprise of a Contracting
State may be taxed in that Contracting State.

Article 16

Directors fees

Directors fees and other similar payments

derived by a resident of a Contracting State in
his capacity as a member of the board of direc-
tors of a company which is a resident of the
other Contracting State may be taxed in that
other Contracting State.

Article 17

Artistes and athletes

1. Notwithstanding the provisions of Arti-

cles 7 and 15, income derived by a resident of a
Contracting State as an entertainer, such as a
theatre, motion picture, radio or television ar-

stat, f�r ers�ttning som uppb�rs f�r arbetet be-
skattas d�r.

2. Utan hinder av best�mmelserna i punkt 1

beskattas ers�ttning, som person med hemvist i
en avtalsslutande stat uppb�r f�r arbete som ut-
f�rs i den andra avtalsslutande staten, endast i
den f�rstn�mnda avtalsslutande staten, om:

a) mottagaren vistas i den andra avtalsslu-

tande staten under tidsperiod eller tidsperioder
som sammanlagt inte �verstiger 183 dagar un-
der en tolvm�nadersperiod som b�rjar eller slu-
tar under beskattnings�ret i fr�ga; och

b) ers�ttningen betalas av arbetsgivare som

inte har hemvist i den andra avtalsslutande sta-
ten eller p� dennes v�gnar, samt

c) ers�ttningen inte belastar fast driftst�lle

som arbetsgivaren har i den andra avtalsslu-
tande staten.

3. Utan hinder av best�mmelserna i f�reg�-

ende punkter i denna artikel f�r ers�ttning f�r
arbete, som utf�rs ombord p� skepp eller luft-
fartyg som anv�nds i internationell trafik av f�-
retag i en avtalsslutande stat, beskattas i denna
avtalsslutande stat.

Artikel 16

Styrelsearvode

Styrelsearvode och annan liknande ers�tt-

ning, som person med hemvist i en avtalsslu-
tande stat uppb�r i egenskap av medlem i sty-
relse eller annat liknande organ i bolag med
hemvist i den andra avtalsslutande staten, f�r
beskattas i denna andra avtalsslutande stat.

Artikel 17

Artister och idrottsm�n

1. Utan hinder av best�mmelserna i artik-

larna 7 och 15 f�r inkomst, som person med
hemvist i en avtalsslutande stat f�rv�rvar ge-
nom sin personliga verksamhet i den andra av-

14 Artikel 15 punkt 2 har f�tt denna lydelse genom protokollet den 5 december 2013.

15 Artikel 17 har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

tiste, and a musician, or as an athlete, from his
personal activities as such exercised in the
other Contracting State, may be taxed in that
other Contracting State.

Such income shall, however, be exempt

from tax of that other Contracting State if such
activities are exercised by an individual, being
a resident of the first-mentioned Contracting
State, pursuant to a special programme for cul-
tural exchange agreed upon between the Gov-
ernments of the two Contracting States.

2. Where income derived in respect of per-

sonal activities exercised by an entertainer or
an athlete in his capacity as such accrues not to
the entertainer or athlete himself but to another
person, that income may, notwithstanding the
provisions of Articles 7 and 15, be taxed in the
Contracting State in which the activities of the
entertainer or athlete are exercised.

Such income shall, however, be exempt

from tax in that Contracting State if such in-
come is derived from the activities exercised
by an individual, being a resident of the other
Contracting State, pursuant to a special pro-
gramme for cultural exchange agreed upon be-
tween the Governments of the two Contracting
States and accrues to another person who is a
resident of that other Contracting State.

Article 18

Government services

1. (a) Remuneration, other than a pension,

paid by a Contracting State or a local authority
thereof to an individual in respect of services
rendered to that Contracting State or local au-
thority thereof, in the discharge of functions of
a governmental nature, shall be taxable only in
that Contracting State.

(b) However, such remuneration shall be

taxable only in the other Contracting State if
the services are rendered in that other Contract-
ing State and the individual is a resident of that
other Contracting State who:

talsslutande staten i egenskap av artist, s�som
teater- eller filmsk�despelare, radio- eller tele-
visionsartist eller musiker, eller av idrottsman,
beskattas i denna andra avtalsslutande stat.

S�dan inkomst undantas emellertid fr�n be-

skattning i denna andra avtalsslutande stat om
fysisk person med hemvist i den f�rstn�mnda
avtalsslutande staten ut�var s�dan verksamhet
enligt ett s�rskilt program f�r kulturellt utbyte
som regeringarna i de b�da avtalsslutande sta-
terna har kommit �verens om.

2. I fall d� inkomst genom personlig verk-

samhet, som artist eller idrottsman ut�var i
denna egenskap, inte tillfaller artisten eller
idrottsmannen sj�lv utan annan person, f�r
denna inkomst, utan hinder av best�mmelserna
i artiklarna 7 och 15, beskattas i den avtalsslu-
tande stat d�r artisten eller idrottsmannen ut�-
var verksamheten.

S�dan inkomst undantas emellertid fr�n be-

skattning i denna avtalsslutande stat om in-
komsten f�rv�rvas genom verksamhet som fy-
sisk person med hemvist i den andra avtalsslu-
tande staten ut�var enligt ett s�rskilt program
f�r kulturellt utbyte som regeringarna i de b�da
avtalsslutande staterna har kommit �verens om
och inkomsten tillfaller annan person som har
hemvist i denna andra avtalsslutande stat.

Artikel 18

Offentlig tj�nst

1. a) Ers�ttning (med undantag f�r pension),

som betalas av en avtalsslutande stat eller dess
lokala myndigheter till fysisk person p� grund
av offentligt uppdrag i denna avtalsslutande
stats eller dess lokala myndigheters tj�nst, be-
skattas endast i denna avtalsslutande stat.

b) S�dan ers�ttning beskattas emellertid en-

dast i den andra avtalsslutande staten om arbe-
tet utf�rs i denna andra avtalsslutande stat och
personen i fr�ga har hemvist i denna andra av-
talsslutande stat och:

SFS 2014:374

(i) is a national of that other Contracting

State; or

(ii) did not become a resident of that other

Contracting State solely for the purpose of per-
forming the services.

2. (a) Any pension paid by, or out of funds

to which contributions are made by, a Con-
tracting State or a local authority thereof to an
individual in respect of services rendered to
that Contracting State or local authority thereof
shall be taxable only in that Contracting State.

(b) However, such pension shall be taxable

only in the other Contracting State if the indi-
vidual is a resident of, and a national of, that
other Contracting State.

3. The provisions of Articles 15, 16, 17 and

21 shall apply to remuneration and pensions in
respect of services rendered in connection with
a business carried on by a Contracting State or
a local authority thereof.

Article 19

Students

Payments which a student or business ap-

prentice who is or was immediately before vis-
iting a Contracting State a resident of the other
Contracting State and who is present in the
first-mentioned Contracting State solely for the
purpose of his education or training receives
for the purpose of his maintenance, education
or training shall be exempt from tax in the first-
mentioned Contracting State, provided that
such payments are made to him from outside
that first-mentioned Contracting State.

Article 20

Swedish undivided estates

1. Where under the provisions of this Con-

vention a resident of Japan is entitled to ex-
emption from, or reduction of, Swedish tax, si-
milar exemption or reduction shall be applied

1) �r medborgare i denna andra avtalsslu-

tande stat; eller

2) inte fick hemvist i denna andra avtalsslu-

tande stat uteslutande f�r att utf�ra arbetet.

2. a) Pension, som betalas av, eller fr�n fon-

der till vilka bidrag l�mnas av, en avtalsslu-
tande stat eller dess lokala myndigheter till fy-
sisk person p� grund av arbete som utf�rts i
denna avtalsslutande stats eller dess lokala
myndigheters tj�nst, beskattas endast i denna
avtalsslutande stat.

b) S�dan pension beskattas emellertid endast

i den andra avtalsslutande staten om personen i
fr�ga har hemvist och �r medborgare i denna
andra avtalsslutande stat.

3. Best�mmelserna i artiklarna 15, 16, 17

och 21 till�mpas p� ers�ttning och pension som
betalas p� grund av arbete som utf�rts i sam-
band med r�relse som bedrivs av en avtalsslu-
tande stat eller dess lokala myndigheter.

Artikel 19

Studerande

Studerande eller aff�rspraktikant, som har

eller omedelbart f�re vistelse i en avtalsslu-
tande stat hade hemvist i den andra avtalsslu-
tande staten och som vistas i den f�rstn�mnda
avtalsslutande staten uteslutande f�r sin under-
visning eller utbildning, undantas fr�n beskatt-
ning i den f�rstn�mnda avtalsslutande staten
f�r belopp som han erh�ller f�r sitt uppeh�lle,
sin undervisning eller utbildning, under f�rut-
s�ttning att beloppen betalas till honom fr�n
k�lla utanf�r denna f�rstn�mnda avtalsslutande
stat.

Artikel 20

Svenska oskiftade d�dsbon

1. I fall d� enligt best�mmelserna i detta av-

tal person med hemvist i Japan �r ber�ttigad till
befrielse fr�n eller neds�ttning av svensk skatt,
ska motsvarande befrielse eller neds�ttning

SFS 2014:374

to the undivided state of a deceased person in-
sofar as one or more of the beneficiaries is a re-
sident of Japan.

2. Swedish tax on the undivided estate of a

deceased person shall, insofar as the income
accrues to a beneficiary who is a resident of Ja-
pan, be allowed as a credit against Japanese tax
payable in respect of that income, in accord-
ance with the provisions of paragraph 1 of Ar-
ticle 22.

Article 21

Other income

1. Items of income of a resident of a Con-

tracting State, wherever arising, not dealt with
in the foregoing Articles of this Convention
shall be taxable only in that Contracting State.

16 The provisions of paragraph 1 shall not

apply to income, other than income from im-
movable property as defined in paragraph 2 of
Article 6, if the recipient of such income, being
a resident of a Contracting State, carries on
business in the other Contracting State through
a permanent establishment situated therein and
the right or property in respect of which the in-
come is paid is effectively connected with such
permanent establishment. In such case, the pro-
visions of Article 7 shall apply.

3. Notwithstanding the provisions of the pre-

ceding paragraphs of this Article, items of in-
come of a resident of a Contracting State not
dealt with in the foregoing Articles of this Con-
vention and arising in the other Contracting
State may be taxed in that other Contracting
State.

Article 21A

Limitation of benefits

1. Except as otherwise provided in this Arti-

cle, a resident of a Contracting State that de-

medges oskiftat d�dsbo i den m�n en eller flera
av d�dsbodel�gare har hemvist i Japan.

2. Svensk skatt p� oskiftat d�dsbo ska, i den

m�n inkomsten tillkommer d�dsbodel�gare
med hemvist i Japan, avr�knas mot japansk
skatt som utg�r p� denna inkomst i enlighet
med best�mmelserna i artikel 22 punkt 1.

Artikel 21

Annan inkomst

1. Inkomst som person med hemvist i en av-

talsslutande stat f�rv�rvar och som inte be-
handlas i f�reg�ende artiklar i detta avtal be-
skattas endast i denna avtalsslutande stat, oav-
sett varifr�n inkomsten h�rr�r.

2. Best�mmelserna i punkt 1 till�mpas inte

p� inkomst, med undantag av inkomst av fast
egendom som avses i artikel 6 punkt 2, om
mottagaren av inkomsten har hemvist i en av-
talsslutande stat och bedriver r�relse i den
andra avtalsslutande staten fr�n d�r bel�get fast
driftst�lle, samt den r�ttighet eller egendom i
fr�ga om vilken inkomsten betalas �ger verk-
ligt samband med det fasta driftst�llet. I s�dant
fall till�mpas best�mmelserna i artikel 7.

3. Inkomst vilken inte behandlas i f�reg�-

ende artiklar i detta avtal, som person med
hemvist i en avtalsslutande stat f�rv�rvar och
som h�rr�r fr�n den andra avtalsslutande sta-
ten, f�r, utan hinder av best�mmelserna i f�re-
g�ende punkter i denna artikel, beskattas i
denna andra avtalsslutande stat.

Artikel 21A

Begr�nsning av f�rm�ner

1. Om inte annat anges i denna artikel s� ska

en person med hemvist i en avtalsslutande stat,

16 Artikel 21 punkt 2 har f�tt denna lydelse genom protokollet den 5 december 2013.

17 Artikel 21A har inf�rts genom protokollet den 5 december 2013.

SFS 2014:374

rives income described in paragraph 3 of Arti-
cle 10 or in Article 11 or 12 from the other
Contracting State shall be entitled to the bene-
fits granted for a taxable year by the provisions
of that paragraph or those Articles only if such
resident is a qualified person as defined in par-
agraph 2 and satisfies any other specified con-
ditions in that paragraph or those Articles for
the obtaining of such benefits.

2. A resident of a Contracting State is a qual-

ified person for a taxable year only if such resi-
dent is either:

(a) an individual;
(b) the Government of that Contracting

State, any statutory body, political subdivision
or local authority of that Contracting State, or
the Bank of Japan or the Central Bank of Swe-
den (Sveriges Riksbank);

is listed or registered on a recognized stock ex-
change specified in clause (i) or (ii) of sub-par-
agraph (c) of paragraph 7 and is regularly
traded on one or more recognized stock ex-
changes;

(d) a pension fund, provided that, as of the

end of the prior taxable year, more than 50 per
cent of the beneficiaries, members or partici-
pants of that pension fund are individuals who
are residents of either Contracting State;

(e) an organisation established under the

laws of that Contracting State and operated ex-
clusively for a religious, charitable, educa-
tional, scientific, artistic, cultural or public pur-
pose, only if all or part of its income may be
exempt from tax under the domestic law of that
Contracting State; or

(f) a person other than an individual, if resi-

dents of either Contracting State that are quali-
fied persons by reason of sub-paragraph (a),
(b), (c), (d) or (e) of this paragraph hold, di-
rectly or indirectly, at least 50 per cent of the
voting power or other beneficial interests of
that person.

som uppb�r s�dan inkomst som anges i artikel
10 punkt 3 eller i artiklarna 11 eller 12 som
h�rr�r fr�n den andra avtalsslutande staten,
vara ber�ttigad till f�rm�ner enligt n�mnda be-
st�mmelser ett visst beskattnings�r endast om
personen �r en kvalificerad person enligt punkt
2 samt uppfyller de s�rskilda villkor som anges
f�r s�dana f�rm�ner i n�mnda best�mmelser.

2. En person med hemvist i en avtalsslu-

tande stat �r en kvalificerad person med avse-
ende p� ett visst beskattnings�r endast om per-
sonen �r:

a) en fysisk person;
b) en avtalsslutande stat, dess offentligr�tts-

liga organ, politiska underavdelningar eller lo-
kala myndigheter, eller Japans Riksbank eller
Sveriges Riksbank;

c) ett bolag, om dess viktigaste aktieslag �r

noterade p� en erk�nd aktieb�rs som n�mns i
punkt 7 c) 1) eller 2) och regelm�ssigt oms�tts
p� en eller flera erk�nda aktieb�rser;

d) en pensionsfond, om vid utg�ngen av n�r-

mast f�reg�ende beskattnings�r mer �n 50 pro-
cent av pensionsfondens f�rm�nstagare, med-
lemmar eller deltagare var fysiska personer
med hemvist i endera avtalsslutande staten;

e) en organisation som har bildats enligt lag-

stiftningen i en avtalsslutande stat och som
drivs uteslutande i religi�st, v�lg�rande, utbild-
ningsfr�mjande, vetenskapligt, artistiskt, kultu-
rellt eller allm�nnyttigt syfte, men endast om
hela eller delar av dess inkomst kan vara un-
dantagen fr�n beskattning enligt den avtalsslu-
tande statens lagstiftning; eller

f) en person, som inte �r en fysisk person,

om minst 50 procent av r�stetalet eller andra
�garandelar i personen innehas direkt eller in-
direkt av personer med hemvist i endera avtals-
slutande staten som �r kvalificerade personer
enligt a), b), c), d) eller e) i denna punkt.

SFS 2014:374

3. Notwithstanding that a company that is a

resident of a Contracting State may not be a
qualified person, that company shall be entitled
to the benefits granted by the provisions of par-
agraph 3 of Article 10 or of Article 11 or 12
with respect to an item of income described in
that paragraph or those Articles derived from
the other Contracting State if that company sat-
isfies any other specified conditions in that par-
agraph or those Articles for the obtaining of
such benefits and at least 75 per cent of the vot-
ing power of that company is held, directly or
indirectly, by seven or fewer persons who are
equivalent beneficiaries.

4. Where the provisions of sub-paragraph (f)

of paragraph 2 and paragraph 3 apply:

(a) in respect of taxation by withholding at

source, a resident of a Contracting State shall
be considered to satisfy the conditions de-
scribed in that sub-paragraph or paragraph for
the taxable year in which payment of an item
of income is made if such resident satisfies
those conditions during the twelve month pe-
riod preceding the date of the payment (or, in
the case of dividends, the date on which entitle-
ment to the dividends is determined);

(b) in all other cases, a resident of a Con-

tracting State shall be considered to satisfy the
conditions described in that sub-paragraph or
paragraph for a taxable year if such resident
satisfies those conditions on at least half the
days of the taxable year.

5. (a) Notwithstanding that a resident of a

Contracting State may not be a qualified per-
son, that resident shall be entitled to the bene-
fits granted by the provisions of paragraph 3 of
Article 10 or of Article 11 or 12 with respect to
an item of income described in that paragraph
or those Articles derived from the other Con-
tracting State if:

(i) that resident is carrying on business in the

first-mentioned Contracting State (other than
the business of making or managing invest-
ments for that residents own account, unless
the business is banking, insurance or securities

3. Ett bolag med hemvist i en avtalsslutande

stat ska �ven om det inte �r en kvalificerad
person vara ber�ttigat till avtalsf�rm�ner f�r
s�dana inkomster som anges i artikel 10 punkt
3 eller artiklarna 11 eller 12, och som h�rr�r
fr�n den andra avtalsslutande staten, om bola-
get uppfyller de s�rskilda villkor som anges f�r
s�dana f�rm�ner i n�mnda best�mmelser samt
minst 75 procent av bolagets r�stetal innehas,
direkt eller indirekt, av sju eller f�rre personer
som uppfyller villkoren f�r att vara j�mf�rliga
f�rm�nstagare.

4. I de fall punkt 2 f) och punkt 3 till�mpas:

a) betr�ffande k�llskatter, ska en person med

hemvist i en avtalsslutande stat anses uppfylla
villkoren i dessa best�mmelser det beskatt-
nings�r som inkomsten utbetalas om personen
uppfyller villkoren under den period av tolv
m�nader som f�reg�r utbetalningen (eller, be-
tr�ffande utdelning, den dag d� det best�ms
vem som �r ber�ttigad till utdelningen),

b) betr�ffande andra skatter, ska en person

med hemvist i en avtalsslutande stat anses upp-
fylla villkoren i dessa best�mmelser avseende
ett beskattnings�r om personen uppfyller vill-
koren under �tminstone h�lften av beskatt-
nings�rets dagar.

5. a) En person som har hemvist i en avtals-

slutande stat ska �ven om personen inte �r en
kvalificerad person vara ber�ttigad till f�rm�-
ner f�r inkomster enligt artikel 10 punkt 3 eller
artiklarna 11 och 12 som h�rr�r fr�n den andra
avtalsslutande staten, om:

1) personen bedriver r�relse i den f�rst-

n�mnda avtalsslutande staten (med undantag
f�r r�relse som best�r i att g�ra kapitalplace-
ringar eller att f�rvalta investeringar f�r perso-
nens egen r�kning, s�vida denna r�relse inte ut-
g�r bank-, f�rs�krings- eller v�rdepappersr�-

SFS 2014:374

business carried on by a bank, insurance com-
pany or securities dealer);

(ii) the income derived from that other Con-

tracting State is derived in connection with, or
is incidental to, that business; and

(iii) that resident satisfies any other specified

conditions in that paragraph or those Articles
for the obtaining of such benefits.

(b) If a resident of a Contracting State de-

rives an item of income from a business carried
on by that resident in the other Contracting
State or derives an item of income arising in
the other Contracting State from a person that
has with that resident a relationship described
in sub-paragraph (a) or (b) of paragraph 1 of
Article 9, the conditions described in sub-para-
graph (a) of this paragraph shall be considered
to be satisfied with respect to such item of in-
come only if the business carried on in the
first-mentioned Contracting State is substantial
in relation to the business carried on in that
other Contracting State. Whether such business
is substantial for the purposes of this paragraph
shall be determined on the basis of all the facts
and circumstances.

ing on business in a Contracting State under
sub-paragraph (a) of this paragraph, the busi-
ness conducted by a partnership in which that
person is a partner and the business conducted
by persons connected to such person shall be
deemed to be conducted by such person. A per-
son shall be connected to another if one holds,
directly or indirectly, at least 50 per cent of the
beneficial interests in the other (or, in the case
of a company, at least 50 per cent of the voting
power of the company) or a third person holds,
directly or indirectly, at least 50 per cent of the
beneficial interests (or, in the case of a com-
pany, at least 50 per cent of the voting power of
the company) in each person. In any case, a
person shall be considered to be connected to
another if, on the basis of all the facts and cir-
cumstances, one has control of the other or
both are under the control of the same person
or persons.

relse som bedrivs av en bank, ett f�rs�krings-
bolag eller en v�rdepappershandlare),

2) inkomsten som h�rr�r fr�n den andra av-

talsslutande staten f�rv�rvas i samband med,
eller �r underordnad, r�relsen, och

3) personen uppfyller de s�rskilda villkor f�r

att erh�lla s�dana f�rm�ner som anges i
n�mnda punkt eller artiklar.

b) Om en person med hemvist i en avtalsslu-

tande stat uppb�r inkomst fr�n r�relse som per-
sonen bedriver i den andra avtalsslutande sta-
ten eller uppb�r inkomst som h�rr�r fr�n den
andra avtalsslutande staten och som betalas av
en person med vilken den f�rstn�mnda perso-
nen �r i intressegemenskap, p� s�tt som anges i
artikel 9 punkt 1 a) eller b), ska, i f�rh�llande
till s�dan inkomst, villkoren i a) i denna punkt
anses uppfyllda endast om r�relsen som be-
drivs i den f�rstn�mnda staten �r v�sentlig i
f�rh�llande till den r�relse som bedrivs i den
andra avtalsslutande staten. Vid till�mpningen
av denna punkt ska fr�gan om en r�relse �r v�-
sentlig eller inte, avg�ras med h�nsyn tagen till
samtliga fakta och omst�ndigheter.

c) Vid best�mmandet av om en person bedri-

ver r�relse i en avtalsslutande stat vid till�mp-
ningen av a) i denna punkt, ska en r�relse be-
driven av ett handelsbolag i vilket personen �r
bolagsman eller en r�relse bedriven av perso-
ner med vilka personen �r n�rst�ende anses
vara en r�relse bedriven av den personen. En
person ska anses n�rst�ende till en annan per-
son om en av personerna �r den r�ttm�tiga
innehavaren, direkt eller indirekt, av minst 50
procent i den andra personen (eller, i fr�ga om
ett bolag, minst 50 procent av r�stetalet i bola-
get), eller, om en tredje person �r den r�ttm�-
tiga �garen, direkt eller indirekt, till minst 50
procent av var och en av personerna (eller i
fr�ga om bolag, minst 50 procent av r�stetalet i
bolaget). En person ska dock alltid anses n�r-
st�ende till en annan om den ena personen,
med h�nsyn tagen till samtliga fakta och om-
st�ndigheter, kontrollerar den andra eller om

SFS 2014:374

6. A resident of a Contracting State that is

neither a qualified person nor entitled under
paragraph 3 or 5 to the benefits granted by the
provisions of paragraph 3 of Article 10 or of
Article 11 or 12 with respect to an item of in-
come described in that paragraph or those Arti-
cles shall, nevertheless, be granted such bene-
fits if the competent authority of the other Con-
tracting State determines, in accordance with
its domestic law or administrative practice, that
the establishment, acquisition or maintenance
of such resident and the conduct of its opera-
tions are considered as not having the obtain-
ing of such benefits as one of the principal pur-
poses.

7. For the purposes of this Article:
(a) the term shares shall include deposi-

tory receipts thereof;

(b) the term principal class of shares

means the class or classes of shares of a com-
pany which represent a majority of the voting
power of the company;

means:

(i) any stock exchange established under the

terms of the Financial Instruments and Ex-
change Law (Law No. 25 of 1948) of Japan;

(ii) the OMX NASDAQ Stockholm Stock

Exchange (Stockholmsb�rsen), the Nordic
Growth Market, and any other stock exchange
subject to regulation by the Swedish Financial
Supervisory Authority;

(iii) the Irish Stock Exchange and the stock

exchanges of Amsterdam, Brussels, Copenha-
gen, Dusseldorf, Frankfurt, Hamburg, Hel-
sinki, Hong Kong, London, Madrid, Milan,
New York, Oslo, Paris, Reykjavik, Riga,
Seoul, Shanghai, Singapore, Sydney, Tallinn,
Toronto, Vienna, Vilnius, and Zurich, and the
NASDAQ System; and

(iv) any other stock exchange which the

competent authorities of the Contracting States

b�da personerna kontrolleras av samma person
eller personer.

6. En person med hemvist i en avtalsslu-

tande stat som inte �r en kvalificerad person
och som enligt punkterna 3 eller 5 inte heller �r
ber�ttigad till f�rm�ner f�r inkomster som an-
ges i artikel 10 punkt 3 eller artiklarna 11 och
12, ska �nd� �tnjuta s�dana f�rm�ner om den
beh�riga myndigheten i den andra avtalsslu-
tande staten finner, i enlighet med dess lagstift-
ning och administrativa praxis, att etable-
ringen, f�rv�rvet eller innehavet av en s�dan
person och bedrivandet av dess verksamhet
inte har som ett av sina huvudsakliga syften att
komma i �tnjutande av s�dana f�rm�ner.

7. Vid till�mpningen av denna artikel:
a) �syftar uttrycket aktier �ven dep�bevis;

b) �syftar uttrycket viktigaste aktieslag det

eller de aktieslag som representerar majoriteten
av r�stetalet i bolaget;

c) �syftar uttrycket erk�nd aktieb�rs:

1) varje aktieb�rs som etablerats i enlighet

med den japanska V�rdepappers- och b�rsla-
gen (Financial Instruments and Exchange
Law) (lag nr 25 fr�n �r 1948),

2) Stockholmsb�rsen, Nordic Growth Mar-

ket (NGM) och varje annan aktieb�rs som st�r
under tillsyn av Finansinspektionen,

3) den irl�ndska aktieb�rsen samt aktieb�r-

serna i Amsterdam, Bryssel, K�penhamn, D�s-
seldorf, Frankfurt, Hamburg, Helsingfors,
Hong Kong, London, Madrid, Milano, New
York, Oslo, Paris, Reykjavik, Riga, Seoul,
Shanghai, Singapore, Sydney, Tallinn, To-
ronto, Wien, Vilnius och Z�rich, samt NAS-
DAQ-systemet, och

4) varje annan aktieb�rs som de beh�riga

myndigheterna i de avtalsslutande staterna f�r

SFS 2014:374

agree to recognize for the purposes of this Arti-
cle;

(d) the term pension fund means any per-

son that:

(i) is established under the laws of a Con-

tracting State;

(ii) is operated principally to administer or

provide pensions, retirement benefits or other
similar remuneration or to earn income for the
benefit of other pension funds; and

(iii) is exempt from tax in that Contracting

State with respect to income derived from the
activities described in clause (ii); and

(e) the term equivalent beneficiary means:

(i) a resident of a state that has a convention

for the avoidance of double taxation and the
prevention of fiscal evasion between that state
and the Contracting State from which the bene-
fits of this Convention are claimed such that:

(aa) that convention contains provisions for

effective exchange of information;

(bb) that resident is a qualified person under

the limitation on benefits provisions in that
convention or, when there are no such provi-
sions in that convention, would be a qualified
person when that convention is read as includ-
ing provisions corresponding to paragraph 2;
and

(cc) with respect to an item of income re-

ferred to in paragraph 3 of Article 10 or in Arti-
cle 11 or 12 that resident would be entitled un-
der that convention to a rate of tax with respect
to the particular class of income for which the
benefits are being claimed under this Conven-
tion that is at least as low as the rate applicable
under this Convention; or

(ii) a qualified person by reason of sub-para-

graph (a), (b), (c), (d) or (e) of paragraph 2.

till�mpningen av denna artikel kommer �ver-
ens om,

d) �syftar uttrycket pensionsfond varje

person som:

1) �r etablerad i enlighet med lagstiftningen i

en avtalsslutande stat,

2) huvudsakligen �r verksam f�r att adminis-

trera eller tillhandah�lla pensioner, pensions-
f�rm�ner eller annan liknande ers�ttning, eller
f�r att erh�lla inkomster till f�rm�n f�r andra
pensionsfonder, och

3) �r undantagen fr�n skatt i den avtalsslu-

tande staten p� inkomst fr�n s�dan verksamhet
som anges ovan under 2), samt

e) �syftar uttrycket j�mf�rlig f�rm�nsta-

gare:

1) en person med hemvist i en stat som har

ett avtal f�r att undvika dubbelbeskattning och
f�rhindra skatteflykt med den avtalsslutande
stat fr�n vilken avtalsf�rm�ner enligt detta av-
tal beg�rs och

aa) det avtalet inneh�ller best�mmelser om

informationsutbyte,

bb) personen �r en kvalificerad person enligt

best�mmelserna om begr�nsning av f�rm�ner i
det avtalet, eller om s�dana best�mmelser inte
finns, skulle ha varit en kvalificerad person om
avtalet hade haft best�mmelser motsvarande de
i punkt 2, och

cc) personen i enlighet med det avtalet

skulle vara ber�ttigad, med avseende p� in-
komst som avses i artikel 10 punkt 3 eller i ar-
tiklarna 11 eller 12, en skattesats f�r en s�dan
inkomst som �r minst lika l�g som den skatte-
sats som till�mpas enligt detta avtal, eller

2) en kvalificerad person i enlighet med

punkt 2 a), b), c), d) eller e).

SFS 2014:374

Article 21B

Preferential tax regimes

Notwithstanding any other provisions of this

Convention, where

(a) a company that is a resident of a Con-

tracting State derives its income primarily from
other states

(i) from financial or shipping activities, or
(ii) from being the headquarters or co-ordi-

nation centre in relation to, or an entity provid-
ing administrative services or other support to,
a group of companies which carry on business
primarily in other states; and

(b) such income would bear a significantly

lower tax under the laws of that Contracting
State than income from financial or shipping
activities carried out within that Contracting
State or from being the headquarters or co-or-
dination centre in relation to, or an entity pro-
viding administrative services or other support
to, a group of companies which carry on busi-
ness in that Contracting State, as the case may
be,

any provisions of this Convention conferring

an exemption or a reduction of tax shall not ap-
ply to the income of such company and to the
dividends paid by such company.

Article 21C

Main purpose test

No relief shall be available under this Con-

vention if it was the main purpose of any per-
son concerned with the creation or assignment
of any right or property in respect of which the
income is paid or derived to take advantage of
this Convention by means of that creation or
assignment.

Artikel 21B

F�rm�nliga skatteregimer

Utan hinder av �vriga best�mmelser i detta

avtal, om

a) ett bolag med hemvist i en avtalsslutande

stat huvudsakligen f�rv�rvar sina inkomster
fr�n andra stater

1) fr�n finans- eller sj�fartsverksamhet, eller
2) genom att vara huvudkontor, coordination

centre eller en enhet som tillhandah�ller admi-
nistrativa eller andra tj�nster till en grupp av
bolag som bedriver r�relse huvudsakligen i an-
dra stater, och

b) s�dan inkomst beskattas v�sentligt l�gre

enligt lagstiftningen i denna avtalsslutande stat
�n inkomster fr�n finans- eller sj�fartsverksam-
het som bedrivs inom denna stat eller genom
att vara huvudkontor, coordination centre eller
en enhet som tillhandah�ller administrativa el-
ler andra tj�nster till en grupp av bolag som be-
driver r�relse i denna avtalsslutande stat,

ska de best�mmelser i detta avtal som med-

ger undantag fr�n eller neds�ttning av skatt inte
till�mpas p� inkomst som s�dant bolag f�rv�r-
var och inte heller p� utdelning som betalas av
s�dant bolag.

Artikel 21C

Pr�vning av syftet

L�ttnader enligt detta avtal ska inte erh�llas

om det huvudsakliga syftet, hos n�gon person
som har inflytande �ver tillskapandet eller pla-
ceringen av andelar eller egendom p� grund av
vilken inkomsten �r betalad eller fr�n vilken
den h�rr�r, �r att uppn� f�rm�n av detta avtal
genom s�dant tillskapande eller s�dan place-
ring.

18 Artikel 21B har inf�rts genom protokollet den 5 december 2013.

19 Artikel 21C har inf�rts genom protokollet den 5 december 2013.

SFS 2014:374

Article 22

Elimination of double taxation

1. Subject to the provisions of the laws of Ja-

pan regarding the allowance as a credit against
Japanese tax of tax payable in any country
other than Japan, where a resident of Japan de-
rives income from Sweden which may be taxed
in Sweden in accordance with the provisions of
this Convention, the amount of Swedish tax
payable in respect of that income shall be al-
lowed as a credit against the Japanese tax im-
posed on that resident. The amount of credit,
however, shall not exceed the amount of the
Japanese tax which is appropriate to that in-
come.

2. (a) Subject to the provisions of sub-para-

graph (b) of this paragraph and of paragraph 6
of Article 10, where a resident of Sweden de-
rives income which may be taxed in Japan in
accordance with the provisions of this Conven-
tion, Sweden shall allow subject to the provi-
sions of the laws of Sweden concerning credit
for foreign tax (as they may be amended from
time to time without changing the general prin-
ciple hereof) as a deduction from the tax on
such income, an amount equal to the Japanese
tax paid in respect of such income.

(b) Where a resident of Sweden derives in-

come which, in accordance with the provisions
of this Convention, shall be taxable only in Ja-
pan, Sweden may, when determining the grad-
uated rate of Swedish tax, take into account the
income which shall be taxable only in Japan.

Article 23

Non-discrimination

1. Nationals of a Contracting State shall not

be subjected in the other Contracting State to
any taxation or any requirement connected
therewith which is other or more burdensome
than the taxation and connected requirements
to which nationals of that other Contracting

Artikel 22

Undvikande av dubbelbeskattning

1. Med beaktande av lagstiftningen i Japan

betr�ffande m�jligheten till avr�kning mot ja-
pansk skatt, av skatt som betalas i annat land �n
Japan g�ller f�ljande. Om en person med hem-
vist i Japan uppb�r inkomst fr�n Sverige som
enligt best�mmelserna i detta avtal f�r beskat-
tas i Sverige, ska den svenska skatt som betalas
p� denna inkomst avr�knas mot den japanska
skatt som p�f�rs denna person. Avr�kningsbe-
loppet f�r emellertid inte �verstiga summan av
den japanska skatten som �r h�nf�rlig till
denna inkomst.

2. a) Med beaktande av b) i denna punkt och

artikel 10 punkt 6, om en person med hemvist i
Sverige f�rv�rvar inkomst som enligt best�m-
melserna i detta avtal f�r beskattas i Japan ska
Sverige med beaktande av best�mmelserna i
svensk lagstiftning betr�ffande avr�kning av
utl�ndsk skatt (�ven i den lydelse de framdeles
kan f� genom att �ndras utan att den allm�nna
princip som anges h�r �ndras) fr�n den
svenska skatten p� inkomsten avr�kna ett be-
lopp motsvarande den japanska skatt som er-
lagts p� inkomsten.

b) Om en person med hemvist i Sverige er-

h�ller inkomst som i enlighet med detta avtal
beskattas endast i Japan, f�r Sverige, vid fast-
st�llande av skattesatsen f�r svensk progressiv
skatt beakta den inkomst som ska beskattas en-
dast i Japan.

Artikel 23

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat ska

inte i den andra avtalsslutande staten bli f�re-
m�l f�r beskattning eller d�rmed sammanh�ng-
ande krav som �r av annat slag eller mer tyng-
ande �n den beskattning och d�rmed samman-
h�ngande krav som medborgare i denna andra

20 Artikel 22 har f�tt denna lydelse genom protokollet den 5 december 2013.

21 Artikel 23 har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

State in the same circumstances are or may be
subjected. This provision shall, notwithstand-
ing the provisions of Article 1, also apply to
persons who are not residents of one or both of
the Contracting States.

2. The taxation on a permanent establish-

ment which an enterprise of a Contracting
State has in the other Contracting State shall
not be less favourably levied in that other Con-
tracting State than the taxation levied on enter-
prises of that other Contracting State carrying
on the same activities. This provision shall not
be construed as obliging a Contracting State to
grant to residents of the other Contracting State
any personal allowances, reliefs and reductions
for taxation purposes on account of civil status
or family responsibilities which it grants to its
own residents.

3. Except where the provisions of paragraph

1 of Article 9, paragraph 6 of Article 11 or par-
agraph 4 of Article 12 apply, interest, royalties
and other disbursements paid by an enterprise
of a Contracting State to a resident of the other
Contracting State shall, for the purpose of de-
termining the taxable profits of such enterprise,
be deductible under the same conditions as if
they had been paid to a resident of the first-
mentioned Contracting State.

4. Enterprises of a Contracting State, the

capital of which is wholly or partly owned or
controlled, directly or indirectly, by one or
more residents of the other Contracting State,
shall not be subjected in the first-mentioned
Contracting State to any taxation or any re-
quirement connected therewith which is other
or more burdensome than the taxation and con-
nected requirements to which other similar en-
terprises of the first-mentioned Contracting
State are or may be subjected.

5. The provisions of this Article shall, not-

withstanding the provisions of Article 2, apply
to taxes of every kind and description.

avtalsslutande stat under samma f�rh�llanden
�r eller kan bli underkastad. Utan hinder av be-
st�mmelserna i artikel 1 till�mpas denna be-
st�mmelse �ven p� person som inte har hem-
vist i en avtalsslutande stat eller i b�da avtals-
slutande staterna.

2. Beskattningen av ett fast driftst�lle, som

f�retag i en avtalsslutande stat har i den andra
avtalsslutande staten, ska i denna andra stat
inte vara mindre f�rdelaktig �n beskattningen
av ett f�retag i denna andra stat, som bedriver
verksamhet av samma slag. Denna best�m-
melse anses inte medf�ra skyldighet f�r en av-
talsslutande stat att medge personer med hem-
vist i den andra avtalsslutande staten s�dana
personliga avdrag vid beskattningen och s�dan
skattebefrielse eller skatteneds�ttning p� grund
av civilst�nd eller f�rs�rjningsplikt mot familj
som medges person med hemvist i den egna
staten.

3. Utom i de fall d� best�mmelserna i artikel

9 punkt 1, artikel 11 punkt 6 eller artikel 12
punkt 4 till�mpas, �r r�nta, royalty och annan
betalning fr�n f�retag i en avtalsslutande stat
till person med hemvist i den andra avtalsslu-
tande staten avdragsgilla vid best�mmandet av
den beskattningsbara inkomsten f�r s�dant f�-
retag p� samma villkor som betalning till per-
son med hemvist i den f�rstn�mnda avtalsslu-
tande staten.

4. F�retag i en avtalsslutande stat, vars kapi-

tal helt eller delvis �gs eller kontrolleras, direkt
eller indirekt, av en eller flera personer med
hemvist i den andra avtalsslutande staten, ska
inte i den f�rstn�mnda avtalsslutande staten bli
f�rem�l f�r beskattning eller d�rmed samman-
h�ngande krav som �r av annat slag eller mer
tyngande �n den beskattning och d�rmed sam-
manh�ngande krav som annat liknande f�retag
i den f�rstn�mnda avtalsslutande staten �r eller
kan bli underkastat.

5. Utan hinder av best�mmelserna i artikel 2

till�mpas best�mmelserna i f�revarande artikel
p� skatter av varje slag och beskaffenhet.

SFS 2014:374

Article 24

Mutual agreement procedure

1. Where a person considers that the actions

of one or both of the Contracting States result
or will result for him in taxation not in accord-
ance with the provisions of this Convention, he
may, irrespective of the remedies provided by
the domestic laws of those Contracting States,
present his case to the competent authority of
the Contracting State of which he is a resident
or, if his case comes under paragraph 1 of Arti-
cle 23, to that of the Contracting State of which
he is a national. The case must be presented
within three years from the first notification of
the action resulting in taxation not in accord-
ance with the provisions of this Convention.

2. The competent authority shall endeavour,

if the objection appears to it to be justified and
if it is not itself able to arrive at a satisfactory
solution, to resolve that case by mutual agree-
ment with the competent authority of the other
Contracting State, with a view to the avoidance
of taxation not in accordance with the provi-
sions of this Convention. Any agreement
reached shall be implemented notwithstanding
any time limits in the domestic laws of the
Contracting States.

3. The competent authorities of the Con-

tracting States shall endeavour to resolve by
mutual agreement any difficulties or doubts
arising as to the interpretation or application of
this Convention. They may also consult to-
gether for the elimination of double taxation in
cases not provided for in this Convention.

4. The competent authorities of the Con-

tracting States may communicate with each
other directly for the purpose of reaching an
agreement in the sense of the preceding para-
graphs of this Article.

5. Where,
(a) under paragraph 1, a person has pre-

sented a case to the competent authority of a

Artikel 24

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande

stat eller b�da avtalsslutande staterna vidtagit
�tg�rder som f�r honom medf�r eller kommer
att medf�ra beskattning som strider mot be-
st�mmelserna i detta avtal, kan han, utan att
detta p�verkar hans r�tt att anv�nda sig av de
r�ttsmedel som finns i dessa avtalsslutande sta-
ters interna r�ttsordning, framl�gga saken f�r
den beh�riga myndigheten i den avtalsslutande
stat d�r han har hemvist eller, om fr�ga �r om
till�mpning av artikel 23 punkt 1, i den avtals-
slutande stat d�r han �r medborgare. Saken ska
framl�ggas inom tre �r fr�n den tidpunkt d�
personen i fr�ga fick vetskap om den �tg�rd
som givit upphov till beskattning som strider
mot best�mmelserna i detta avtal.

2. Om den beh�riga myndigheten finner in-

v�ndningen grundad men inte sj�lv kan f� till
st�nd en tillfredsst�llande l�sning, ska myndig-
heten s�ka l�sa fr�gan genom �msesidig �ver-
enskommelse med den beh�riga myndigheten i
den andra avtalsslutande staten i syfte att und-
vika beskattning som strider mot best�mmel-
serna i detta avtal. �verenskommelse som tr�f-
fats ska genomf�ras utan hinder av tidsgr�nser
i de avtalsslutande staternas interna lagstift-
ning.

3. De beh�riga myndigheterna i de avtalsslu-

tande staterna ska genom �msesidig �verens-
kommelse s�ka avg�ra sv�righeter eller tvi-
velsm�l som uppkommer i fr�ga om tolkningen
eller till�mpningen av detta avtal. De kan �ven
�verl�gga i syfte att undanr�ja dubbelbeskatt-
ning i fall som inte omfattas av detta avtal.

4. De beh�riga myndigheterna i de avtalsslu-

tande staterna kan tr�da i direkt f�rbindelse
med varandra i syfte att tr�ffa �verenskom-
melse i de fall som angivits i f�reg�ende punk-
ter i denna artikel.

5. I fall d�,
a) en person, i enlighet med punkt 1, har

gjort en framst�llan till den beh�riga myndig-

22 Artikel 24 har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

Contracting State on the basis that the actions
of one or both of the Contracting States have
resulted for that person in taxation not in ac-
cordance with the provisions of this Conven-
tion, and

(b) the competent authorities are unable to

reach an agreement to resolve that case pursu-
ant to paragraph 2 within three years from the
presentation of the case to the competent au-
thority of the other Contracting State,

any unresolved issues arising from the case

shall be submitted to arbitration if the person
so requests. These unresolved issues shall not,
however, be submitted to arbitration if a deci-
sion on these issues has already been rendered
by a court or administrative tribunal of either
Contracting State. Unless a person directly af-
fected by the case does not accept the mutual
agreement that implements the arbitration deci-
sion, that decision shall be binding on both
Contracting States and shall be implemented
notwithstanding any time limits in the domes-
tic laws of these Contracting States. The com-
petent authorities of the Contracting States
shall by mutual agreement settle the mode of
application of this paragraph.

6. For the purposes of applying the provi-

sions of paragraph 5:

(a) The competent authorities shall by mu-

tual agreement establish a procedure in order to
ensure that an arbitration decision will be im-
plemented within two years from a request for
arbitration as referred to in paragraph 5 unless
actions or inaction of a person directly affected
by the case presented pursuant to that para-
graph hinder the resolution of the case or un-
less the competent authorities and that person
agree otherwise.

(b) An arbitration panel shall be established

in accordance with the following rules:

(i) An arbitration panel shall consist of three

arbitrators with expertise or experience in in-
ternational tax matters.

(ii) Each competent authority shall appoint

one arbitrator who may be its national. The two
arbitrators appointed by the competent authori-

heten i en avtalsslutande stat med anledning av
att �tg�rder i den ena eller b�da avtalsslutande
staterna f�r honom har medf�rt beskattning i
strid med best�mmelserna i detta avtal, och

b) de beh�riga myndigheterna inte, inom tre

�r fr�n anm�lan till den beh�riga myndigheten
i den andra avtalsslutande staten, kan n� en
�verenskommelse f�r att l�sa fr�gan enligt
punkt 2,

ska, om personen beg�r det, kvarst�ende

ol�sta fr�gor i �rendet h�nskjutas till skiljef�r-
farande. S�dana ol�sta fr�gor ska dock inte
h�nskjutas till skiljef�rfarande om en domstol i
n�gon av de avtalsslutande staterna har medde-
lat ett beslut avseende dessa fr�gor. Skiljedo-
men �r bindande f�r b�da avtalsslutande sta-
terna och ska genomf�ras utan hinder av tids-
begr�nsningar i dessa staters interna lagstift-
ning, s�vida inte en person som direkt ber�rs
av �rendet inte accepterar den �msesidiga �ver-
enskommelsen som genomf�r skiljedomen. De
beh�riga myndigheterna i de avtalsslutande
staterna ska tr�ffa �verenskommelse om s�ttet
att till�mpa denna punkt.

6. Vid till�mpningen av best�mmelserna i

punkt 5:

a) De beh�riga myndigheterna ska genom

�msesidig �verenskommelse inr�tta ett f�rfa-
rande som s�kerst�ller att en skiljedom blir ge-
nomf�rd inom tv� �r fr�n en beg�ran om skilje-
f�rfarande enligt punkt 5, om inte �tg�rder eller
passivitet fr�n en person som direkt ber�rs av
�rendet enligt n�mnda punkt hindrar att �rendet
l�ses eller om inte de beh�riga myndigheterna
och personen kommer �verens om annat.

b) En skiljen�mnd ska uppr�ttas enligt f�l-

jande regler:

1) En skiljen�mnd ska best� av tre skiljem�n

som har sakkunskap och erfarenhet i fr�gor om
internationell skatt.

2) De beh�riga myndigheterna ska utse var

sin skiljeman. S�dan skiljeman f�r vara med-
borgare i avtalsslutande stat. De tv� skiljem�n-

SFS 2014:374

ties shall appoint the third arbitrator who
serves as the chair of the arbitration panel in
accordance with the procedures agreed by the
competent authorities.

(iii) All arbitrators shall not be employees of

the tax authorities of the Contracting States,
nor have had dealt with the case presented pur-
suant to paragraph 1 in any capacity. Unless
otherwise agreed by the competent authorities
of the Contracting States, the third arbitrator
shall not be a national of either Contracting
State.

(iv) The competent authorities shall ensure

that all arbitrators and their staff agree, in state-
ments sent to each competent authority, prior
to their acting in an arbitration proceeding, to
abide by and be subject to the same confidenti-
ality and non-disclosure obligations described
in paragraph 2 of Article 25 and under the ap-
plicable domestic laws of the Contracting
States.

(v) Each competent authority shall bear the

costs of its appointed arbitrator and its own ex-
penses. The costs of the chair of an arbitration
panel and other expenses associated with the
conduct of the proceedings shall be borne by
the competent authorities in equal shares.

the information necessary for the arbitration
decision to all arbitrators and their staff with-
out undue delay.

(d) An arbitration decision shall be treated as

follows:

(i) An arbitration decision has no formal

precedential value.

(ii) An arbitration decision shall be final, un-

less that decision is found to be unenforceable
by the courts of one of the Contracting States
due to a violation of paragraph 5, of this para-
graph or of any procedural rule determined in
accordance with sub-paragraph (a) of this para-
graph that may reasonably have affected the
decision. If the decision is found to be unen-
forceable due to the violation, the decision
shall be considered not to have been made.

nen utsedda av de beh�riga myndigheterna ska
utse den tredje skiljemannen som ska vara skil-
jen�mndens ordf�rande i enlighet med det f�r-
farande som de beh�riga myndigheterna kom-
mit �verens om.

3) Skiljem�nnen f�r inte vara anst�llda av de

avtalsslutande staternas skattemyndigheter och
f�r inte heller, i n�gon form, ha befattat sig
med det �rende som har framlagts i enlighet
med punkt 1. Den tredje skiljemannen f�r inte
vara medborgare i n�gon av de avtalsslutande
staterna om inte de beh�riga myndigheterna
kommit �verens om annat.

4) De beh�riga myndigheterna ska tillse att

samtliga skiljem�n och deras personal, innan
deras uppdrag p�b�rjas, till de beh�riga myn-
digheterna skriftligen inger en f�rs�kran om att
omfattas av och att efterkomma de skyldighe-
ter avseende sekretess och tystnadsplikt som
beskrivs i artikel 25 punkt 2 och som g�ller en-
ligt de avtalsslutande staternas interna lagstift-
ning.

5) De beh�riga myndigheterna ska var f�r

sig b�ra kostnaden f�r sin utsedda skiljeman
och sina egna utgifter. Kostnaden f�r skilje-
n�mndens ordf�rande och andra utgifter f�r
skiljef�rfarandet ska b�ras av de beh�riga myn-
digheterna i lika delar.

c) De beh�riga myndigheterna ska utan

osk�ligt dr�jsm�l l�mna den information som
�r n�dv�ndig f�r skiljedomen till skiljem�nnen
och deras personal.

d) En skiljedom ska behandlas enligt f�l-

jande:

1) En skiljedom har inget prejudicerande

v�rde.

2) En skiljedom �r bindande, om inte en

domstol i en avtalsslutande stat bed�mer att
domen inte �r verkst�llbar eftersom den strider
mot punkt 5, mot denna punkt eller, om det
rimligtvis kan ha p�verkat utg�ngen, mot �ver-
enskommelse om f�rfarandet enligt a) i denna
punkt. Om skiljedomen bed�ms inte kunna
verkst�llas ska den anses som inte meddelad.

SFS 2014:374

(e) Where, at any time after a request for ar-

bitration has been made and before the arbitra-
tion panel has delivered a decision to the com-
petent authorities and the person who made the
request for arbitration, the competent authori-
ties have solved all the unresolved issues sub-
mitted to the arbitration, the case shall be con-
sidered as solved pursuant to paragraph 2 and
no arbitration decision shall be provided.

7. (a) The provisions of paragraphs 5 and 6

shall not apply to cases falling within para-
graph 3 of Article 4 or to cases concerning the
attribution of capital to a permanent establish-
ment under Article 7.

(b) Notwithstanding the provisions of para-

graph 5, a case shall not be submitted to arbi-
tration if the competent authorities of both
Contracting States have agreed that the case is
not suitable for resolution through arbitration.

Article 25

Exchange of information

1. The competent authorities of the Con-

tracting States shall exchange such information
as is foreseeably relevant for carrying out the
provisions of this Convention or to the admin-
istration or enforcement of the domestic laws
concerning taxes of every kind and description
imposed on behalf of the Contracting States, or
of their political subdivisions or local authori-
ties, insofar as the taxation thereunder is not
contrary to this Convention. The exchange of
information is not restricted by Articles 1 and
2.

2. Any information received under para-

graph 1 by a Contracting State shall be treated
as secret in the same manner as information
obtained under the domestic laws of that Con-
tracting State and shall be disclosed only to
persons or authorities (including courts and ad-
ministrative bodies) concerned with the assess-
ment or collection of, the enforcement or pros-
ecution in respect of, the determination of ap-

e) Om, vid n�gon tidpunkt efter det att en

beg�ran om skiljef�rfarande har framst�llts och
innan skiljen�mnden har meddelat en skilje-
dom till de beh�riga myndigheterna och den
person som har beg�rt skiljef�rfarandet, de be-
h�riga myndigheterna har l�st alla ol�sta fr�-
gor som h�nskjutits till skiljef�rfarande, ska
�rendet anses l�st i enlighet med punkten 2 och
en skiljedom ska inte meddelas.

7. a) Best�mmelserna i punkterna 5 och 6

ska inte till�mpas p� �renden som r�r artikel 4
punkt 3 och inte heller p� �renden som r�r h�n-
f�rande av kapital till ett fast driftst�lle enligt
artikel 7.

b) Utan hinder av best�mmelserna i punkt 5,

ska ett �rende inte h�nskjutas till skiljef�rfa-
rande om de beh�riga myndigheterna i de av-
talsslutande staterna har �verenskommit att
�rendet inte �r l�mpligt att avg�ras genom skil-
jef�rfarande.

Artikel 25

Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtalsslu-

tande staterna ska utbyta s�dana upplysningar
som kan antas vara relevanta vid till�mpningen
av best�mmelserna i detta avtal eller f�r admi-
nistration eller verkst�llighet av intern lagstift-
ning i fr�ga om skatter av varje slag och be-
skaffenhet som tas ut f�r de avtalsslutande sta-
terna eller f�r deras politiska underavdelningar
eller lokala myndigheter, om beskattningen en-
ligt denna lagstiftning inte strider mot avtalet.
Utbytet av upplysningar begr�nsas inte av ar-
tiklarna 1 och 2.

2. Upplysningar som en avtalsslutande stat

tagit emot enligt punkt 1 ska behandlas som
hemliga p� samma s�tt som upplysningar som
erh�llits enligt den interna lagstiftningen i
denna stat och f�r yppas endast f�r personer el-
ler myndigheter (d�ri inbegripet domstolar och
f�rvaltningsorgan) som fastst�ller, uppb�r eller
driver in de skatter som �syftas i punkt 1 eller
handl�gger �tal eller �verklagande i fr�ga om

23 Artikel 25 har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

peals in relation to the taxes referred to in para-
graph 1, or the oversight of the above. Such
persons or authorities shall use the information
only for such purposes. They may disclose the
information in public court proceedings or in
judicial decisions. Notwithstanding the forego-
ing, information received by a Contracting
State may be used for other purposes when
such information may be used for such other
purposes under the laws of both Contracting
States and the competent authority of the Con-
tracting State supplying the information au-
thorizes such use.

3. In no case shall the provisions of para-

graphs 1 and 2 be construed so as to impose on
a Contracting State the obligation:

(a) to carry out administrative measures at

variance with the laws and administrative prac-
tice of that or of the other Contracting State;

(b) to supply information which is not ob-

tainable under the laws or in the normal course
of the administration of that or of the other
Contracting State;

close any trade, business, industrial, commer-
cial or professional secret or trade process, or
information, the disclosure of which would be
contrary to public policy (ordre public);

(d) to obtain or provide information that

would reveal confidential communications be-
tween a client and an attorney, solicitor or
other admitted legal representative where such
communications are:

(i) produced for the purposes of seeking or

providing legal advice; or

(ii) produced for the purposes of use in exist-

ing or contemplated legal proceedings.

4. If information is requested by a Contract-

ing State in accordance with this Article, the
other Contracting State shall use its informa-
tion gathering measures to obtain the requested
information, even though that other Contract-
ing State may not need such information for its
own tax purposes. The obligation contained in
the preceding sentence is subject to the limita-

dessa skatter eller som ut�var tillsyn �ver
n�mnda verksamheter. Dessa personer eller
myndigheter f�r anv�nda upplysningar bara f�r
s�dana �ndam�l. De f�r yppa upplysningarna
vid offentlig r�tteg�ng eller i domstolsavg�ran-
den. Utan hinder av ovanst�ende f�r upplys-
ningar som en avtalsslutande stat mottagit an-
v�ndas f�r andra �ndam�l n�r s�dana upplys-
ningar f�r anv�ndas f�r s�dana andra �ndam�l
enligt lagstiftningen i b�da avtalsslutande sta-
terna och den beh�riga myndigheten i den av-
talsslutande stat som har l�mnat upplysning-
arna har till�tit s�dant anv�ndande.

3. Best�mmelserna i punkterna 1 och 2 med-

f�r inte skyldighet f�r en avtalsslutande stat att:

a) vidta f�rvaltnings�tg�rder som avviker

fr�n lagstiftning och administrativ praxis i
denna avtalsslutande stat eller i den andra av-
talsslutande staten;

b) l�mna upplysningar som inte �r tillg�ng-

liga enligt lagstiftning eller sedvanlig adminis-
trativ praxis i denna avtalsslutande stat eller i
den andra avtalsslutande staten;

c) l�mna upplysningar som skulle r�ja af-

f�rs-, industri-, handels- eller yrkeshemlighet
eller i n�ringsverksamhet nyttjat f�rfaringss�tt
eller upplysningar, vilkas �verl�mnande skulle
strida mot allm�nna h�nsyn (ordre public);

d) att inh�mta eller tillhandah�lla informa-

tion som skulle avsl�ja konfidentiell kommuni-
kation mellan en klient och dennes advokat el-
ler annat juridiskt ombud, n�r s�dan kommuni-
kation:

1) sker i syfte att erh�lla eller l�mna juridisk

r�dgivning; eller

2) sker i syfte att anv�ndas i p�g�ende eller

planerade r�ttsliga f�rfaranden.

4. D� en avtalsslutande stat beg�r upplys-

ningar enligt denna artikel ska den andra av-
talsslutande staten anv�nda de medel som
denna stat f�rfogar �ver f�r att inh�mta de be-
g�rda upplysningarna, �ven om denna andra
stat inte har behov av upplysningarna f�r sina
egna beskattnings�ndam�l. F�rpliktelsen i f�-
reg�ende mening begr�nsas av best�mmelserna

SFS 2014:374

tions of paragraph 3 but in no case shall such
limitations be construed to permit a Contract-
ing State to decline to supply information
solely because it has no domestic interest in
such information.

5. In no case shall the provisions of para-

graph 3 be construed to permit a Contracting
State to decline to supply information solely
because the information is held by a bank,
other financial institution, nominee or person
acting in an agency or a fiduciary capacity or
because it relates to ownership interests in a
person.

Article 25A

Assistance in recovery

1. The Contracting States shall lend assis-

tance to each other in the collection of revenue
claims. This assistance is not restricted by Arti-
cles 1 and 2.

2. The term revenue claim as used in this

Article means an amount owed in respect of
the following taxes, insofar as the taxation
thereunder is not contrary to this Convention or
any other instrument to which the Contracting
States are parties, as well as interest, adminis-
trative penalties, surcharges and costs of col-
lection or conservancy related to such amount:

(a) in the case of Japan:
(i) the income tax;
(ii) the corporation tax;
(iii) the special income tax for reconstruc-

tion;

(iv) the special corporation tax for recon-

struction;

(v) the consumption tax;
(vi) the inheritance tax; and
(vii) the gift tax;
(b) in the case of Sweden:
(i) the national income tax;
(ii) the withholding tax on dividends;
(iii) the income tax on non-residents;

i punkt 3, men detta medf�r inte en r�tt f�r en
avtalsslutande stat att v�gra l�mna upplys-
ningar uteslutande d�rf�r att denna stat inte har
n�got eget intresse av s�dana upplysningar.

5. Best�mmelserna i punkt 3 medf�r inte r�tt

f�r en avtalsslutande stat att v�gra att l�mna
upplysningar uteslutande d�rf�r att upplysning-
arna innehas av en bank, annan finansiell insti-
tution, ombud, representant eller f�rvaltare el-
ler d�rf�r att upplysningarna g�ller �gander�tt i
en person.

Artikel 25A

Bist�nd med indrivning

1. De avtalsslutande staterna ska l�mna var-

andra handr�ckning vid indrivning av skatte-
fordringar. Handr�ckningen begr�nsas inte av
artiklarna 1 och 2.

2. Uttrycket skattefordran �syftar vid till-

l�mpningen av denna artikel en skuld avseende
f�ljande skatter, i den m�n beskattningen inte
strider mot detta avtal eller n�got annat avtal
som de avtalsslutande staterna har ing�tt, samt
r�nta, administrativa straffavgifter, till�ggsav-
gifter och kostnader f�r indrivning eller s�k-
rings�tg�rder med anledning av en s�dan
skuld:

a) i Japan:
1) inkomstskatten;
2) bolagsskatten;
3) den s�rskilda rekonstruktionsskatten;

4) den s�rskilda rekonstruktionsskatten f�r

bolag;

5) konsumtionsskatten;
6) arvsskatten; och
7) g�voskatten;
b) i Sverige:
1) den statliga inkomstskatten;
2) kupongskatten;
3) den s�rskilda inkomstskatten f�r utom-

lands bosatta;

24 Artikel 25A har f�tt denna lydelse genom protokollet den 5 december 2013.

SFS 2014:374

(iv) the income tax on non-resident artistes

and athletes;

(v) the municipal income tax;
(vi) the value added tax;
(vii) the real estate tax;
(viii) the net wealth tax;
(ix) the inheritance tax; and
(x) the gift tax;
(c) any identical or substantially similar

taxes that are imposed after the date of signa-
ture of the Protocol signed at Stockholm on 5
December 2013 amending this Convention as
amended by the Protocol signed at Stockholm
on 19 February 1999 in addition to, or in place
of, the taxes covered by sub-paragraphs (a) and
(b).

The competent authorities of the Contracting

States shall notify each other of any significant
changes that have been made in their taxation
laws.

3. When a revenue claim of a Contracting

State is enforceable under the laws of that Con-
tracting State and is owed by a person who, at
that time, cannot, under the laws of that Con-
tracting State, prevent its collection, that reve-
nue claim shall, at the request of the competent
authority of that Contracting State, be accepted
for purposes of collection by the competent au-
thority of the other Contracting State. That rev-
enue claim shall be collected by that other
Contracting State in accordance with the provi-
sions of its laws applicable to the enforcement
and collection of its own taxes as if the revenue
claim were a revenue claim of that other Con-
tracting State that met the conditions allowing
that other Contracting State to make a request
under this paragraph.

4. When a revenue claim of a Contracting

State is a claim in respect of which that Con-
tracting State may, under its law, take meas-
ures of conservancy with a view to ensure its
collection, that revenue claim shall, at the re-
quest of the competent authority of that Con-
tracting State, be accepted for purposes of tak-
ing measures of conservancy by the competent

4) den s�rskilda inkomstskatten f�r utom-

lands bosatta artister m.fl.;

5) den kommunala inkomstskatten;
6) merv�rdesskatten;
7) fastighetsskatten;
8) f�rm�genhetsskatten;
9) arvsskatten; och
10) g�voskatten.
c) skatter av samma eller i huvudsak likartat

slag som efter undertecknandet av det proto-
koll som undertecknades i Stockholm den 5 de-
cember 2013 och som �ndrade detta avtal, s�-
som �ndrat genom protokoll som underteckna-
des i Stockholm den 19 februari 1999, p�f�rs
vid sidan av eller i st�llet f�r de skatter som an-
ges i a) och b).

De beh�riga myndigheterna i de avtalsslu-

tande staterna ska meddela varandra v�sentliga
�ndringar som har gjorts i deras skattelagstift-
ning.

3. N�r en skattefordran i en avtalsslutande

stat �r m�jlig att verkst�lla enligt den avtalsslu-
tande statens lagstiftning och fordran ska beta-
las av en person som vid den tidpunkten enligt
den avtalsslutande statens lagstiftning inte kan
mots�tta sig dess indrivning, ska denna skatte-
fordran, efter framst�llan av den beh�riga myn-
digheten i den avtalsslutande staten, erk�nnas
f�r indrivning av den beh�riga myndigheten i
den andra avtalsslutande staten. Denna skatte-
fordran ska drivas in av den andra avtalsslu-
tande staten i enlighet med best�mmelserna i
denna stats lagstiftning om verkst�llighet och
indrivning av dess egna skatter, som om ford-
ran vore en skattefordran i denna andra avtals-
slutande stat som uppfyllde kraven f�r att
denna andra avtalsslutande stat skulle kunna
g�ra en framst�llan enligt denna punkt.

4. N�r en skattefordran i en avtalsslutande

stat �r en fordran f�r vilken den avtalsslutande
staten enligt sin lagstiftning f�r vidta s�krings-
�tg�rder f�r att s�kerst�lla indrivning, ska
denna skattefordran, efter framst�llan av den
beh�riga myndigheten i den avtalsslutande sta-
ten, erk�nnas f�r vidtagande av s�krings�tg�r-
der av den beh�riga myndigheten i den andra

SFS 2014:374

authority of the other Contracting State. That
other Contracting State shall take measures of
conservancy in respect of that revenue claim in
accordance with the provisions of its laws as if
the revenue claim were a revenue claim of that
other Contracting State even if, at the time
when such measures are applied, the revenue
claim is not enforceable in the first-mentioned
Contracting State or is owed by a person who
has a right to prevent its collection.

5. Notwithstanding the provisions of para-

graphs 3 and 4, a revenue claim accepted by a
Contracting State for purposes of paragraph 3
or 4 shall not, in that Contracting State, be sub-
ject to the time limits or accorded any priority
applicable to a revenue claim under the laws of
that Contracting State by reason of its nature as
such. In addition, a revenue claim accepted by
a Contracting State for the purposes of para-
graph 3 or 4 shall not, in that Contracting State,
have any priority applicable to that revenue
claim under the laws of the other Contracting
State.

6. Notwithstanding the provisions of para-

graph 5, acts carried out by a Contracting State
in the collection of a revenue claim accepted
by that Contracting State for purposes of para-
graph 3 or 4, which, if they were carried out by
the other Contracting State, would have the ef-
fect of suspending, prolonging or interrupting
the time limits applicable to the revenue claim
according to the laws of that other Contracting
State, shall have such effect under the laws of
that other Contracting State. The first-men-
tioned Contracting State shall inform the other
Contracting State about such acts.

7. Proceedings with respect to the existence,

validity or the amount of a revenue claim of a
Contracting State shall not be brought before
the courts or administrative bodies of the other
Contracting State.

8. Where, at any time after a request has

been made by a Contracting State under para-
graph 3 or 4 and before the other Contracting
State has collected and remitted the relevant
revenue claim to the first-mentioned Contract-

avtalsslutande staten. Den andra avtalsslutande
staten ska f�r denna skattefordran vidta s�k-
rings�tg�rder i enlighet med best�mmelserna i
denna stats lagstiftning som om fordran vore
en skattefordran i denna andra avtalsslutande
stat, �ven om, vid tidpunkten d� s�dana �tg�r-
der vidtas, skattefordran inte �r verkst�llbar i
den f�rstn�mnda avtalsslutande staten eller ska
betalas av en person som kan mots�tta sig dess
indrivning.

5. Utan hinder av best�mmelserna i punk-

terna 3 och 4, ska en skattefordran, som har er-
k�nts av en avtalsslutande stat i enlighet med
punkt 3 eller 4, i den avtalsslutande staten inte
omfattas av tidsfrister eller ges f�rm�nsr�tt
som g�ller f�r skattefordringar enligt lagstift-
ningen i den avtalsslutande staten. Inte heller
ska en skattefordran som har erk�nts av en av-
talsslutande stat i enlighet med punkt 3 eller 4 i
den avtalsslutande staten ges en f�rm�nsr�tt s�-
som skattefordran enligt lagstiftningen i den
andra avtalsslutande staten.

6. Utan hinder av best�mmelserna i punkt 5,

ska �tg�rder vidtagna av en avtalsslutande stat
vid verkst�llandet av en skattefordran som har
erk�nts av den avtalsslutande staten i enlighet
med punkt 3 eller 4, som, om de hade vidtagits
av den andra avtalsslutande staten och d� inne-
burit att tidsfristen f�r skattefordran enligt den
andra avtalsslutande statens lagstiftning hade
skjutits upp, f�rl�ngts eller avbrutits, ha s�dan
verkan enligt den andra avtalsslutande statens
lagstiftning. Den f�rstn�mnda avtalsslutande
staten ska underr�tta den andra avtalsslutande
staten om s�dana handlingar.

7. F�rfaranden som g�ller f�rekomsten, gil-

tigheten eller omfattningen av en skattefordran
i en avtalsslutande stat ska inte anh�ngigg�ras i
domstol eller administrativa myndigheter i den
andra avtalsslutande staten.

8. Om, efter det att en framst�llan har gjorts

av en avtalsslutande stat enligt punkt 3 eller 4
men innan den andra avtalsslutande staten har
drivit in och �verf�rt skattefordran till den

SFS 2014:374

ing State, the relevant revenue claim ceases to
be

(a) in the case of a request under paragraph

3, a revenue claim of the first-mentioned Con-
tracting State that is enforceable under the laws
of that Contracting State and is owed by a per-
son who, at that time, cannot, under the laws of
that Contracting State, prevent its collection, or

(b) in the case of a request under paragraph

4, a revenue claim of the first-mentioned Con-
tracting State in respect of which that Contract-
ing State may, under its laws, take measures of
conservancy with a view to ensure its collec-
tion

the competent authority of the first-men-

tioned Contracting State shall promptly notify
the competent authority of the other Contract-
ing State of that fact and, at the option of the
other Contracting State, the first-mentioned
Contracting State shall either suspend or with-
draw its request.

9. In no case shall the provisions of this Arti-

cle be construed so as to impose on a Contract-
ing State the obligation:

(a) to carry out administrative measures at

variance with the laws and administrative prac-
tice of that or of the other Contracting State;

(b) to carry out measures which would be

contrary to public policy (ordre public);

tracting State has not pursued all reasonable
measures of collection or conservancy, as the
case may be, available under its laws or admin-
istrative practice;

(d) to provide assistance in those cases

where the administrative burden for that Con-
tracting State is clearly disproportionate to the
benefit to be derived by the other Contracting
State.

10. Before assistance is lent under the provi-

sions of this Article, the competent authorities
of both Contracting States shall agree upon the
mode of application of this Article, including

f�rstn�mnda avtalsslutande staten, den skatte-
fordran det g�ller upph�r att vara

a) i h�ndelse av en framst�llan enligt punkt

3, en skattefordran i den f�rstn�mnda avtalsslu-
tande staten som �r m�jlig att verkst�lla enligt
den avtalsslutande statens lagstiftning och ska
betalas av en person som vid den tidpunkten
inte kan mots�tta sig dess indrivning enligt lag-
stiftningen i den avtalsslutande staten, eller

b) i h�ndelse av en framst�llan enligt punkt

4, en skattefordran i den f�rstn�mnda staten f�r
vilken den avtalsslutande staten enligt sin lag-
stiftning f�r vidta s�krings�tg�rder f�r att s�-
kerst�lla indrivning

ska den beh�riga myndigheten i den f�rst-

n�mnda avtalsslutande staten utan dr�jsm�l un-
derr�tta den beh�riga myndigheten i den andra
avtalsslutande staten detta och den f�rst-
n�mnda avtalsslutande staten ska, i enlighet
med den andra avtalsslutande statens �nske-
m�l, antingen vilandef�rklara eller �terta sin
framst�llan.

9. Best�mmelserna i denna artikel medf�r

inte skyldighet f�r en avtalsslutande stat att:

a) vidta f�rvaltnings�tg�rder som avviker

fr�n lagstiftning och administrativ praxis i
denna avtalsslutande stat eller i den andra av-
talsslutande staten;

b) vidta �tg�rder som skulle strida mot all-

m�nna h�nsyn (ordre public);

c) l�mna handr�ckning om den andra avtals-

slutande staten inte har vidtagit alla rimliga �t-
g�rder f�r indrivning eller s�krings�tg�rder
som st�r till dess f�rfogande enligt dess lag-
stiftning eller administrativa praxis;

d) l�mna handr�ckning i de fall d�r den ad-

ministrativa b�rdan f�r denna avtalsslutande
stat uppenbart inte st�r i proportion till den
nytta som st�r att vinna f�r den andra avtalsslu-
tande staten.

10. Innan handr�ckning l�mnas enligt be-

st�mmelserna i denna artikel, ska de beh�riga
myndigheterna i de avtalsslutande staterna
tr�ffa �verenskommelse om s�ttet att till�mpa

SFS 2014:374

an agreement to ensure comparable levels of
assistance to each of the Contracting States. In
particular, the competent authorities of both
Contracting States shall agree on a limit to the
number of applications for assistance that a
Contracting State may make in a particular
year and a minimum monetary threshold for a
revenue claim for which assistance is sought.

Article 26

Diplomatic agents and consular officers

Nothing in this Convention shall affect the

fiscal privileges of diplomatic agents or consu-
lar officers under the general rules of interna-
tional law or under the provisions of special
agreements.

Article 27

Entry into force

1. This Convention shall be ratified and the

instruments of ratification shall be exchanged
at Tokyo as soon as possible.

2. This Convention shall enter into force on

the thirtieth day after the date of the exchange
of instruments of ratification and shall have ef-
fect:

(a) in Japan:
as regards income for any taxable year be-

ginning on or after the first day of January of
the calendar year next following that in which
this Convention enters into force; and

(b) in Sweden:
as regards income derived on or after the

first day of January of the calendar year next
following that in which this Convention enters
into force.

3. The Convention between Japan and Swe-

den for the Avoidance of Double Taxation and
the Prevention of Fiscal Evasion with respect
to Taxes on Income signed at Tokyo on De-
cember 12, 1956, modified and supplemented

denna artikel, som s�kerst�ller en j�mf�rbar
omfattning av handr�ckning till var och en av
de avtalsslutande staterna. I synnerhet ska de
beh�riga myndigheterna i de avtalsslutande
staterna tr�ffa �verenskommelse om en gr�ns
f�r det antal framst�llningar om handr�ckning
som en avtalsslutande stat kan g�ra under ett
visst �r samt en l�gsta beloppsgr�ns f�r en
skattefordran f�r vilken handr�ckning beg�rs.

Artikel 26

Diplomatiska f�retr�dare och konsul�ra
tj�nstem�n

Best�mmelserna i detta avtal ber�r inte de

privilegier vid beskattningen som enligt folk-
r�ttens allm�nna regler eller best�mmelser i
s�rskilda �verenskommelser tillkommer diplo-
matiska f�retr�dare eller konsul�ra tj�nstem�n.

Artikel 27

Ikrafttr�dande

1. Detta avtal ska ratificeras och ratifika-

tionshandlingarna ska utv�xlas i Tokyo snarast
m�jligt.

2. Detta avtal tr�der i kraft trettionde dagen

efter den d� utv�xlingen av ratifikationshand-
lingarna skedde och ska till�mpas:

a) i Japan:
betr�ffande inkomst h�nf�rlig till beskatt-

nings�r som b�rjar den 1 januari kalender�ret
n�rmast efter det d� avtalet tr�der i kraft eller
senare; och

b) i Sverige:
betr�ffande inkomst som f�rv�rvas den 1 ja-

nuari kalender�ret n�rmast efter det d� avtalet
tr�der i kraft eller senare.

3. Avtalet mellan Japan och Sverige f�r und-

vikande av dubbelbeskattning och f�rhin-
drande av skatteflykt betr�ffande inkomstskat-
ter, som undertecknades i Tokyo den 12 de-
cember 1956 och som �ndrades och komplette-

SFS 2014:374

by the Protocol signed at Tokyo on April 15,
1964, shall terminate and cease to have effect
in respect of income to which this Convention
applies under the provisions of paragraph 2.

Article 28

Termination

This Convention shall continue in effect in-

definitely but either Contracting State may, on
or before the thirtieth day of June of any calen-
dar year beginning after the expiration of a pe-
riod of five years from the date of its entry into
force, give to the other Contracting State,
through the diplomatic channel, written notice
of termination and, in such event, this Conven-
tion shall cease to have effect:

(a) in Japan:
as regards income for any taxable year be-

ginning on or after the first day of January of
the calendar year next following that in which
the notice of termination is given; and

(b) in Sweden:
as regards income derived on or after the

first day of January of the calendar year next
following that in which the notice of termina-
tion is given.

IN WITNESS WHEREOF, the undersigned,
duly authorized thereto by their respective
Governments, have signed this Convention.

DONE in Duplicate at Stockholm on 21 Janu-
ary 1983 in the English language.

For the Government of Sweden:

Lennart Bodstr�m

For the Government of Japan:

Wataru Owada

rades genom protokoll undertecknat i Tokyo
den 15 april 1964, ska upph�ra att g�lla och
inte l�ngre till�mpas betr�ffande inkomster p�
vilka detta avtal blir till�mpligt enligt best�m-
melserna i punkt 2.

Artikel 28

Upph�rande

Detta avtal f�rblir i kraft utan tidsbegr�ns-

ning men envar av de avtalsslutande staterna
�ger att senast den 30 juni under ett kalen-
der�r, som b�rjar efter utg�ngen av en tidrymd
av fem �r r�knat fr�n dagen f�r avtalets ikraft-
tr�dande p� diplomatisk v�g skriftligen upp-
s�ga avtalet hos den andra avtalsslutande sta-
ten. I h�ndelse av s�dan upps�gning upph�r
detta avtal att g�lla:

a) i Japan:
betr�ffande inkomst h�nf�rlig till beskatt-

nings�r som b�rjar den 1 januari kalender�ret
n�rmast efter det d� upps�gning sker eller se-
nare; och

b) i Sverige:
betr�ffande inkomst som f�rv�rvas den 1 ja-

nuari kalender�ret n�rmast efter det d� upps�g-
ning sker eller senare.

Till bekr�ftelse h�rav har undertecknade, d�r-
till vederb�rligen bemyndigade av sina respek-
tive regeringar, undertecknat detta avtal.

Som skedde i Stockholm den 21 januari 1983 i
tv� exemplar p� engelska spr�ket.

F�r Sveriges regering:

Lennart Bodstr�m

F�r Japans regering:

Wataru Owada

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2014:374 Lag om ändring i lagen (1983:203) om dubbelbeskattningsavtal mellan Sverige och Japan

Om Lagboken.se