SFS 2019:175 Lag om ändring i lagen (1993:1301) om dubbelbeskattningsavtal mellan Sverige och Ryssland

SFS2019-175.pdf

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                     </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om �ndring i lagen (1993:1301) om dubbelbeskattningsavtal mellan Sverige och Ryssland Utf�rdad den 28 mars 2019 Enligt riksdagens beslut1 f�reskrivs i fr�ga om lagen (1993:1301) om dubbelbeskattningsavtal mellan Sverige och Ryssland2 dels att 4 och 5 �� ska upph�ra att g�lla, dels att 6 � ska betecknas 3 �, dels att 1 � och bilagan till lagen ska ha f�ljande lydelse. 1 � Det avtal f�r undvikande av dubbelbeskattning betr�ffande skatter p� inkomst och p� f�rm�genhet som Sverige och Ryssland undertecknade den 14 juni 1993 ska tillsammans med det protokoll som �r fogat till avtalet och som utg�r en del av detta, i den lydelse som dessa har genom det protokoll om �ndring i avtalet som undertecknades den 24 maj 2018, g�lla som lag h�r i landet. Avtalet �r avfattat p� svenska, ryska och engelska. Alla texterna har samma giltighet. Den svenska och den engelska texten i de genom protokollet �ndrade lydelserna framg�r av bilagan till denna lag. 1. Denna lag tr�der i kraft den dag som regeringen best�mmer. 2. Lagen ska till�mpas f�rsta g�ngen 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 och p� f�rm�genhet, p� skatt som tas ut f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter den dag d� lagen tr�der i kraft eller senare, och c) informationsutbyte enligt artikel 26 i avtalet p� beg�ran som framst�lls dagen f�r ikrafttr�dandet av lagen eller senare oavsett till vilket �r beskattningsanspr�ket �r att h�nf�ra. P� regeringens v�gnar MAGDALENA ANDERSSON Claes Lundgren (Finansdepartementet) 1 Prop. 2018/19:11, bet. 2018/19:SkU6, rskr. 2018/19:140. 2 Tidigare 3 � upph�vd genom 2011:1359. SFS 2019:175 Publicerad den 5 april 2019 </div> <div id="page2-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS Bilaga AVTAL MELLAN KONUNGA- RIKET SVERIGES REGERING OCH RYSKA FEDERATION- ENS REGERING F�R UND- VIKANDE AV DUBBELBE- SKATTNING BETR�FFANDE SKATTER P� INKOMST OCH P� F�RM�GENHET3 CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL Konungariket Sveriges regering och Ryska Federationens regering, The Government of the Kingdom of Sweden and the Government of the Russian Federation, som �nskar ing� ett avtal f�r undvikande av dubbelbeskattning betr�ffande skatter p� inkomst och p� f�rm�genhet utan att skapa f�ruts�ttningar f�r icke-beskattning eller minskad skatt genom skatte- undandragande eller skatteflykt (d�ri inbegripet genom s� kallad treaty shopping, som syftar till att personer med hemvist i en stat som inte �r part till detta avtal indirekt ska f� f�rm�ner enligt detta avtal),4 desiring to conclude a Convention for the Avoidance of Double Taxation with respect to Taxes on Income and on capital without creating opportunities for non- taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrange- ments aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States), har kommit �verens om f�ljande: have agreed as follows: Artikel 1 Article 1 Personer p� vilka avtalet till�mpas Personal scope 1.5 Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 1. This Convention shall apply to persons who are residents of one or both of the Contracting States. 2.6 Inkomst som f�rv�rvas av eller genom en person vars inkomst enligt lagstiftningen i endera avtals- slutande staten �r f�rem�l f�r del�garbeskattning, ska anses f�r- v�rvad av en person med hemvist i en av staterna till den del som inkomsten, enligt skattelagstift- ningen i denna stat, behandlas som inkomst hos en person med hemvist i staten i fr�ga. 2. In the case of an item of income derived by or through a person that is fiscally transparent under the laws of either Contracting State, such item shall be considered to be derived by a resident of a Con- tracting State to the extent that the item is treated for the purposes of the taxation law of such State as the income of a resident. 3 Avtalets rubrik har f�tt denna lydelse genom protokollet den 24 maj 2018. 4 Avtalets ingress har f�tt denna lydelse genom protokollet den 24 maj 2018. 5 Artikel 1 punkt 1 har f�tt denna beteckning genom protokollet den 24 maj 2018. 6 Artikel 1 punkt 2 har tillkommit genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page3-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS Artikel 2 Article 2 Skatter som omfattas av avtalet Taxes covered 1. Detta avtal till�mpas p� skatter p� inkomst som p�f�rs f�r en avtalsslutande stats r�kning, obero- ende av det s�tt p� vilket skatterna tas ut. 1. This Convention shall apply to taxes on income imposed on behalf of each Contracting State, irrespec- tive of the manner in which they are levied. 2. Med skatter p� inkomst f�rst�s alla skatter som utg�r p� inkomst i dess helhet eller p� delar av inkomst, d�ri inbegripna skatter p� vinst p� grund av �verl�telse av l�s eller fast egendom samt skatter p� v�rde- stegring. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. 3.7 De skatter p� vilka detta avtal till�mpas �r: 3. The taxes to which this Convention shall apply are: a) i Ryska Federationen: (a) in the Russian Federation: 1) skatten p� vinster f�r organisa- tioner, (i) the tax on profits of organisa- tions; 2) inkomstskatten f�r fysiska personer, (ii) the tax on income of individuals; 3) skatten p� organisationers till- g�ngar, (iii) the tax on property of organisations; 4) skatten p� fysiska personers tillg�ngar, (iv) the tax on property of indi- viduals (i det f�ljande ben�mnda rysk skatt); (hereinafter referred to as Russian tax); b) i Sverige: (b) in Sweden: 1) den statliga inkomstskatten, (i) the national income tax (den statliga inkomstskatten); 2) kupongskatten, (ii) the withholding tax on dividends (kupongskatten); 3) den s�rskilda inkomstskatten f�r utomlands bosatta, (iii) the income tax on non- residents (den s�rskilda inkomst- skatten f�r utomlands bosatta); 4) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., (iv) the income tax on non- resident artistes and athletes (den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl.); 5) den kommunala inkomst- skatten, (v) the municipal income tax (den kommunala inkomstskatten); 6) statlig f�rm�genhetsskatt (vi) net wealth tax (statlig f�r- m�genhetsskatt) (i det f�ljande ben�mnda svensk skatt). (hereinafter referred to as Swedish tax). 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter under- tecknandet av detta avtal p�f�rs vid 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the 7 Artikel 2 punkt 3 har f�tt denna lydelse genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page4-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS sidan av eller i st�llet f�r de skatter som anges i punkt 3. De beh�riga myndigheterna i de avtalsslutande staterna skall meddela varandra de v�sentliga �ndringar som vidtagits i respektive skattelagstiftning. Convention in addition to, or in place of, the taxes referred to in paragraph 3. The competent autho- rities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws. Artikel 3 Article 3 Allm�nna definitioner General definitions 1. Om inte sammanhanget f�r- anleder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: 1. For the purposes of this Con- vention, unless the context otherwise requires: a) Ryssland �syftar Ryska Federationen och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Rysslands territorium, territorialvattnet samt �ven den ekonomiska zonen och kontinental- sockeln �ver vilka Ryska Federa- tionen, i �verensst�mmelse med folkr�ttens regler, �ger ut�va suver�na r�ttigheter och jurisdiktion, och inom vilka omr�den Ryska Federationens skattelagstiftning �ger till�mpning; (a) the term Russia means the Russian Federation, and when used in a geographical sense, the term Russia includes its territory, the territorial sea and also the economic zone and continental shelf in which the Russian Federation may exercise sovereign rights and jurisdiction in accordance with international law and in which the tax legislation of the Russian Federation is in force; b) Sverige �syftar Konunga- riket Sverige och innefattar, n�r uttrycket anv�nds i geografisk bety- delse, Sveriges territorium, Sveriges territorialvatten och andra havs- omr�den �ver vilka Sverige, i �ver- ensst�mmelse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion; (b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accor- dance with international laws exer- cises sovereign rights or jurisdiction; c) en avtalsslutande stat och den andra avtalsslutande staten �syftar Ryssland eller Sverige, beroende p� sammanhanget; (c) the terms a Contracting State and the other Contracting State mean Russia or Sweden, as the context requires; d) person inbegriper fysisk person samt juridisk person och annan personsammanslutning som bildats i enlighet med lagstiftningen i en avtalsslutande stat och som vid beskattningen behandlas s�som juridisk person; (d) the term person includes an individual, any legal entity, and any other association of persons created in accordance with the laws of a Contracting State and which is treated as a legal entity for tax purposes; e) bolag �syftar juridisk person eller annan som vid beskattningen behandlas s�som juridisk person; (e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; 2019:175 </div> <div id="page5-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS f) internationell trafik �syftar transport med skepp eller luftfartyg som anv�nds av en person med hemvist i en avtalsslutande stat utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten; (f) the term international traffic means any transport by a ship or aircraft operated by a resident of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; g) beh�rig myndighet �syftar: (g) the term competent autho- rity means: 1) i Ryssland, finansministeriet eller dess befullm�ktigade ombud, (i) in Russia, the Ministry of Finance or its authorized repre- sentative; 2) i Sverige, finansministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal. (ii) in Sweden, the Minister of Finance, his authorized repre- sentative or the authority which is designated as a competent authority for the purposes of this Convention. 2. D� en avtalsslutande stat till�mpar avtalet anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har enligt den statens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas. 2. As regards the application of the Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. Artikel 4 Article 4 Hemvist Resident 1. Vid till�mpningen av detta avtal �syftar uttrycket person med hemvist i en avtalsslutande stat person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av domicil, bos�ttning, plats f�r inregistrering, plats f�r f�re- tagsledning eller annan liknande omst�ndighet. Uttrycket inbegriper inte person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat. 1. For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of registration, place of management or any other criterion of a similar nature. This term does not include any person who is liable to tax in that State in respect only of income from sources in that State. 2. D� p� grund av best�m- melserna i punkt 1 fysisk person har hemvist i b�da avtalsslutande staterna, best�ms hans hemvist p� f�ljande s�tt: 2. Where by reason of the pro- visions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: a) han anses ha hemvist i den stat d�r han har en bostad som stadig- varande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist i den stat med vilken hans personliga och (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and 2019:175 </div> <div id="page6-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS ekonomiska f�rbindelser �r starkast (centrum f�r levnadsintressena); economic relations are closer (centre of vital interests); 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�rfo- gande, anses han ha hemvist i den stat d�r han stadigvarande vistas; (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; c) om han stadigvarande vistas i b�da staterna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a citizen; d) om en avtalsslutande stat anser honom vara medborgare i den staten och den andra avtalsslutande staten anser honom vara medborgare i denna andra stat eller om han inte anses vara medborgare i n�gon av staterna, skall de beh�riga myndig- heterna i de avtalsslutande staterna avg�ra fr�gan genom �msesidig �verenskommelse. (d) if a Contracting State considers him to be a citizen of that State and the other Contracting State considers him to be a citizen of that other State, or if neither State considers him to be a citizen, the competent authorities of the Con- tracting States shall settle the ques- tion by mutual agreement. 3.8 D� p� grund av best�m- melserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, ska de beh�riga myndigheterna s�ka av- g�ra fr�gan genom �msesidig �verenskommelse. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. Artikel 5 Article 5 Fast driftst�lle Permanent establishment 1. Vid till�mpningen av detta avtal �syftar uttrycket fast drift- st�lle en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken en person med hemvist i en avtals- slutande stat bedriver aff�rsverk- samhet, i den andra avtalsslutande staten. 1. For the purposes of this Con- vention, the term permanent estab- lishment means a fixed place of business through which a resident of a Contracting State carries on business activities in the other Contracting State. 2. Uttrycket fast driftst�lle innefattar s�rskilt: 2. The term permanent estab- lishment includes especially: a) plats f�r f�retagsledning, (a) a place of management; b) filial, (b) a branch; c) kontor, (c) an office; d) fabrik, (d) a factory; e) verkstad, och (e) a workshop; and 8 Artikel 4 punkt 3 har f�tt denna lydelse genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page7-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. Uttrycket fast driftst�lle om- fattar �ven plats f�r byggnads-, anl�ggnings-, monterings- eller installationsverksamhet eller verk- samhet som best�r av �vervakning i anslutning d�rtill, men endast om verksamheten p�g�r under en tid- rymd som �verstiger tolv m�nader. 3. The term permanent establish- ment likewise encompasses a buil- ding site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities are carried on for a period of more than twelve months. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel skall f�ljande aktiviteter som bedrivs av en person med hemvist i en avtals- slutande stat inte anses bedrivna fr�n fast driftst�lle i den andra avtalsslutande staten: 4. Notwithstanding the preceding provisions of this Article, the following kinds of activity of a per- son which is a resident of a Contra- cting State will not be treated as carried on in the other Contracting State through a permanent estab- lishment: a) anv�ndningen av anordningar uteslutande f�r lagring, utst�llning eller utl�mnande av personen tillh�riga varor, (a) the use of facilities solely for the purpose of storage, display, or delivery of goods and merchandise belonging to this person; b) innehavet av ett personen tillh�rigt varulager uteslutande f�r lagring, utst�llning eller utl�m- nande, (b) the maintenance of a stock of goods or merchandise belonging to this person solely for the purpose of storage, display, or delivery; c) innehavet av ett personen tillh�rigt varulager uteslutande f�r bearbetning eller f�r�dling genom annan persons f�rsorg, (c) the maintenance of a stock of goods or merchandise belonging to this person solely for the purpose of processing by another person; d) innehavet av en stadigvarande plats f�r aff�rsverksamhet ute- slutande f�r ink�p av varor eller inh�mtande av upplysningar f�r personen, (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting infor- mation, for this person; e) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslu- tande f�r att f�r personen bedriva annan verksamhet av f�rberedande eller bitr�dande art, (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for this person, any other activity of a preparatory or auxiliary character; f) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslut- ande f�r att kombinera verksamheter som anges i punkterna ae, under f�ruts�ttning att hela den verksamhet som bedrivs fr�n den stadigvarande platsen f�r aff�rs- verksamhet p� grund av denna kombination �r av f�rberedande eller bitr�dande art. (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 2019:175 </div> <div id="page8-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 5. Utan hinder av best�mmelserna i punkterna 1 och 2 skall, i fall d� en person med hemvist i en avtalsslutande stat bedriver verk- samhet i den andra avtalsslutande staten genom en representant, personen anses ha fast driftst�lle i denna andra stat betr�ffande varje verksamhet som denna representant bedriver f�r personen, om repre- sentanten uppfyller vart och ett av f�ljande villkor: 5. Notwithstanding the provisions of paragraphs 1 and 2, where a person which is a resident of a Contracting State carries on activities in the other Contracting State through an agent, that person shall be deemed to have a permanent establishment in that other State in respect of any activities which the agent undertakes for that person, if the agent meets each of the following conditions: a) han har fullmakt att i denna andra stat sluta avtal i personens namn, (a) he has an authority to conclude contracts in that other State in the name of that person; b) han regelm�ssigt anv�nder denna fullmakt, (b) he habitually exercises that authority; c) han �r inte en s�dan oberoende representant p� vilken punkt 6 till- l�mpas, samt (c) he is not an agent of an independent status to whom the provisions of paragraph 6 apply; and d) hans verksamhet �r inte begr�nsad till s�dan verksamhet som anges i punkt 4. (d) his activities are not limited to those mentioned in paragraph 4. 6. Person med hemvist i en avtalsslutande stat anses inte ha fast driftst�lle i den andra avtalsslutande staten endast p� den grund att personen bedriver aff�rsverksamhet i denna andra stat genom f�rmedling av m�klare, kommission�r eller annan oberoende representant, under f�ruts�ttning att s�dan m�klare, kommission�r eller representant d�rvid bedriver sin sedvanliga aff�rsverksamhet. N�r s�dan m�klare, kommission�r eller representant bedriver sin verk- samhet uteslutande eller n�stan uteslutande f�r s�dan persons r�kning, anses han emellertid inte vara en s�dan oberoende repre- sentant som avses i denna punkt. 6. A resident of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general com- mission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that resident, he will not be considered an agent of an independent status within the meaning of this paragraph. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra 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. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise) shall not of itself constitute either company a permanent establishment of the other. 2019:175 </div> <div id="page9-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS Artikel 6 Article 6 Inkomst av fast egendom Income from immovable property 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripen inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. Uttrycket fast egendom har den betydelse som uttrycket har enligt lagstiftningen i den avtals- slutande 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 privat- r�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 mineral- f�rekomst, k�lla eller annan natur- tillg�ng. Skepp, b�tar och luftfartyg anses inte vara fast egendom. 2. The term immovable prop- erty shall have the meaning which it has under the law 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 agriculture and forestry, rights to which the provisions of general law respecting landed property apply, buildings, usufruct of immovable property and rights to variable or fixed payments as con- sideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats and aircraft shall not be regarded as immovable property. 3. Best�mmelserna i punkt 1 till- l�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan anv�ndning av fast egendom. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. Best�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egendom som anv�nds vid sj�lvst�ndig yrkes- ut�vning. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent perso- nal services. Artikel 7 Article 7 Inkomst av r�relse Business profits 1. Inkomst av r�relse, som person med hemvist i en avtalsslutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte personen bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast drift- st�lle. Om personen bedriver r�relse 1. The business profits of a resident of a Contracting State shall be taxable only in that State unless the resident carries on business in the other Contracting State through a permanent establishment situated therein. If the resident carries on 2019:175 </div> <div id="page10-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS p� nyss angivet s�tt, f�r personens inkomst beskattas i den andra staten, men endast s� stor del av den som �r h�nf�rlig till det fasta driftst�llet. business as aforesaid, the profits of the resident may be taxed in the other State, but only so much of them as is attributable to that permanent establishment. 2. Om person med hemvist i en avtalsslutande stat bedriver 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 avtals- slutande staten till det fasta drift- st�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, om det varit en frist�ende person, som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�rer med personen med hemvist i den f�rstn�mnda staten till vilket driftst�llet h�r. 2. Subject to the provisions of paragraph 3, where a resident of a Contracting State carries 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 person engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the resident of which it is a permanent establishment. 3. Vid best�mmandet av fast driftst�lles inkomst skall avdrag medges f�r dokumenterade och styrkta utgifter som uppkommit f�r driftst�llets verksamhet, h�runder inbegripna utgifter f�r verksam- hetens ledning och allm�nna f�r- valtning, oavsett om utgifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller utanf�r den staten. 3. In determining the profits of a permanent establishment deductions should be allowed with documentary confirmed expenses, incurred for the aims of the activity of that establishment including managerial and general administrative expenses, irrespective of whether these ex- penses were incurred in the State where the permanent establishment is situated or outside that State. 4. Om inkomst h�nf�rlig till fast driftst�lle enligt reglerna i en avtalsslutande stat kan best�mmas p� grundval av en proportionell f�r- delning av personens hela inkomst p� de olika grenarna av personens verksamhet, hindrar best�m- melserna i punkt 2 inte att en s�dan f�rdelning f�r ske. Den f�rdel- ningsmetod som anv�nds f�r dock inte strida mot de i denna artikel angivna principerna. 4. If in one Contracting State there is a rule of determining the share of profits related to the permanent establishment on the basis of pro- portional distribution of the total profits of a person among his indi- vidual subdivisions, then the pro- visions of paragraph 2 shall not prevent the application of this rule. But the adopted method of propor- tional distribution of profits must not contradict the principles contained in this Article. 5. Inkomst h�nf�rs inte till fast driftst�lle som innehas av person med hemvist i en avtalsslutande stat endast av den anledningen att varor ink�ps genom det fasta driftst�llets f�rsorg f�r s�dan persons r�kning. 5. No profits shall be attributed to a permanent establishment of a person which is a resident of a Contracting State by reason of the mere purchase by the permanent establishment of goods or mer- chandise for that person. 2019:175 </div> <div id="page11-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 6. Vid till�mpningen av f�re- g�ende punkter best�ms inkomst 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. For the purposes of the preceding paragraphs, 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 reason to the contrary. 7. Ing�r i inkomst av r�relse- inkomster som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i f�revarande artikel. 7. Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. Artikel 8 Article 8 Inkomst av internationell sj�fart och luftfart Income from international shipping and air transport 1. Inkomst som f�rv�rvas av en person med hemvist i en avtals- slutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik, inbegripen s�dan inkomst som ber�knas med avseende p� totalt tonnage, beskattas endast i denna stat. 1. Any income received by a resident of a Contracting State from the operation of ships or aircraft in international traffic, including such calculated in respect of total tonnage, shall be taxable only in that State. 2. Vid till�mpningen av detta avtal �syftar inkomst som f�rv�rvas genom anv�ndningen av skepp eller luftfartyg i internationell trafik s�dan inkomst, som f�rv�rvas av person som svarar f�r den egentliga driften av s�dana transportmedel som anges i punkt 1 i denna artikel, genom omedelbart brukande, uthyrning eller anv�ndning p� annat s�tt inbegripet anv�ndning, innehav eller uthyrning av containers och d�rtill h�rande utrustning. 2. For the aims of this Convention the income from the operation of ships or aircraft in international traffic shall mean the income received by the person operating the transport facilities referred to in paragraph 1 of this Article, from direct use, from renting or using the transport means in any other form, including the use, maintenance or rental of containers and equipment related to it. 3.9 Best�mmelserna i punkterna 1 och 2 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en internationell driftsorganisation. 3. The provisions of paragraphs 1 and 2 shall also apply to income from the participation in a pool, a joint business or an international operating agency. Best�mmelserna i punkterna 1 och 2 till�mpas betr�ffande inkomst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines System (SAS) endast i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas av SAS With respect to income derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of paragraphs 1 and 2 shall apply only to such part of the income as corresponds to the participation held in that consortium 9 Artikel 8 punkt 3 andra stycket har f�tt denna lydelse genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page12-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS Sverige AB, den svenske del�garen i SAS. by SAS Sverige AB, the Swedish partner of SAS. Artikel 9 Article 9 Justering av inkomst Adjustment of income 1. I fall d� 1. Where: a) en person med hemvist i en avtalsslutande stat direkt eller in- direkt deltar i ledningen eller kontrollen av en person med hemvist i den andra avtalsslutande staten eller �ger del i denna persons kapital, eller (a) a person which is a resident of a Contracting State participates directly or indirectly in the manage- ment, control or capital of a person which is a resident of the other Contracting State, or b) samma personer direkt eller indirekt deltar i ledningen eller kontrollen av eller �ger del av en person med hemvist i en avtals- slutande stat och en annan person, iakttas f�ljande. (b) the same persons participate directly or indirectly in the manage- ment, control or capital of a person which is a resident of a Contracting State and any other person, Om mellan personerna i fr�ga om handelsf�rbindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra oberoende personer, f�r all inkomst, som utan s�dana villkor skulle ha tillkommit den ena personen men som p� grund av villkoren i fr�ga inte tillkommit denna person, inr�knas i denna persons inkomst och beskattas i �verensst�mmelse d�rmed. and in either case conditions are made or imposed between the two persons in their commercial or financial relations which differ from those which would be made between independent persons, then any income which would, but for those conditions, have accrued to one of the persons, but, by reason of those conditions, have not so accrued, may be included in the income of that person and taxed accordingly. 2.10 I fall d� inkomst, som av en avtalsslutande stat inr�knats i inkomsten f�r en person, av den andra avtalsslutande staten i enlighet med best�mmelserna i punkt 1 �ven inr�knats i inkomsten f�r en annan person, ska den f�rstn�mnda staten, om den anser justeringen ber�ttigad s�v�l i princip som i fr�ga om beloppet, genomf�ra vederb�rlig justering av det skattebelopp som p�f�rts den f�rstn�mnda personen f�r inkomsten. Vid s�dan justering iakttas �vriga best�mmelser i detta avtal och de beh�riga myndig- heterna ska vid behov �verl�gga med varandra. 2. Where, in accordance with the provisions of paragraph 1, income which has been included by a Contracting State in the income of a person is also included by the other Contracting State in the income of another person, then the first State, if it considers that the adjustment made by the other State is justified both in principle and as regards the amount, shall make an appropriate adjust- ment to the amount of tax charged to the first person on such income. In determining this adjustment, due regard shall be paid to the other provisions of this Convention, and the competent authorities of the 10 Artikel 9 punkt 2 har f�tt denna lydelse genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page13-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS Contracting States shall consult each other as necessary. Artikel 10 Article 10 Utdelning Dividends 1.11 Utdelning fr�n bolag med hemvist i en avtalsslutande stat eller fr�n en investeringsfond som har bildats i en avtalsslutande stat till en person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 1. Dividends paid by a company which is a resident of a Contracting State, or an investment fund which is established in a Contracting State, to a resident of the other Contracting State may be taxed in that other State. 2.12 Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdel- ningen har hemvist eller d�r inve- steringsfonden som betalar utdel- ningen har bildats, enligt lagstift- ningen i denna stat, men om den som har r�tt till utdelningen har hemvist i den andra avtalsslutande staten f�r skatten inte �verstiga: 2. However, such dividends may also be taxed in, and according to the laws of, the Contracting State of which the company paying the divi- dends is a resident, or in the case of an investment fund, in, and ac- cording to the laws of, the Con- tracting State under the laws of which it is established, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) 5 procent av utdelningens bruttobelopp, om den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag) som direkt innehar minst 10 procent av kapitalet i det utdelande bolaget (med undantag f�r ett utdelande bolag som �r en investeringsfond) och detta innehav vid tidpunkten f�r den faktiska utbetalningen av utdel- ningen uppg�r till minst 80 000 euro eller motsvarande summa i n�gon annan valuta, (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of the capital of the company paying the dividends (other than a paying company that is an investment fund) and this holding amounts to at least 80 000 euros or an equivalent amount in any other currency at the moment of the actual distribution of the dividends; b) 15 procent av utdelningens bruttobelopp i �vriga fall. (b) 15 per cent of the gross amount of the dividends in all other cases. Best�mmelserna i denna punkt ber�r inte bolagets beskattning f�r den vinst av vilken utdelningen betalas. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3.13 Med uttrycket utdelning f�rst�s i denna artikel inkomst av aktier, gruvaktier, stiftarandelar eller andra r�ttigheter, som inte �r 3. The term dividends as used in this Article means income from shares, mining shares, founders' shares or other rights, not being 11 Artikel 10 punkt 1 har f�tt denna lydelse genom protokollet den 24 maj 2018. 12 Artikel 10 punkt 2 har f�tt denna lydelse genom protokollet den 24 maj 2018. 13 Artikel 10 punkt 3 har f�tt denna lydelse genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page14-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag, som enligt lagstiftningen i den stat d�r det utdelande bolaget har hemvist vid beskattningen be- handlas p� samma s�tt som inkomst av aktier. Uttrycket omfattar �ven betalning som utg�r p� andelar i en investeringsfond. debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident. This term also means any payments on units of investment funds. 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som har r�tt till utdelningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, d�r bolaget som betalar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den andel p� grund av vilken utdelningen betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent estab- lishment situated therein, or perf- orms in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 5. Om bolag med hemvist i en avtalsslutande stat f�rv�rvar in- komst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, och ej heller beskatta bolagets icke ut- delade vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a perma- nent establishment or a fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 2019:175 </div> <div id="page15-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS Artikel 11 Article 11 R�nta Interest 1. R�nta som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, beskattas endast i denna andra stat, om personen i fr�ga har r�tt till r�ntan. 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State if such a resident is the beneficial owner of the interest. 2. Med uttrycket r�nta f�rst�s i denna artikel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egendom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket �syftar s�rskilt in- komst av v�rdepapper som utf�rdats av staten och inkomst av obliga- tioner eller debentures, d�ri inbe- gripna agiobelopp och vinster som h�nf�r sig till s�dana v�rdepapper, obligationer eller debentures. Straff- avgift p� grund av sen betalning anses inte som r�nta vid till�mp- ningen av denna artikel. 2. The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. 3. Best�mmelserna i punkt 1 till�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 driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respek- tive artikel 14. 3. The provisions of paragraph 1 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, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 4. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan 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�rbindelser inte f�relegat, till�mpas 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 interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the 2019:175 </div> <div id="page16-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 16 SFS best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�- dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakt- tagande av �vriga best�mmelser i detta avtal. provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable ac- cording to the laws of each Con- tracting State, due regard being had to the other provisions of this Convention. Artikel 12 Article 12 Royalty Royalty 1. Royalty som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, beskattas endast i denna andra stat, om perso- nen i fr�ga har r�tt till royaltyn. 1. Royalties arising in a Con- tracting State and paid to a resident of the other Contracting State shall be taxable only in that other State if such a resident is the beneficial owner of the royalties. 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 biograffilm och film eller band f�r radio- eller tele- visionsuts�ndning, patent, varu- m�rke, m�nster eller modell, ritning, hemligt recept eller hemlig till- verkningsmetod eller programvara f�r datorer eller f�r upplysning om erfarenhetsr�n av industriell, kom- mersiell eller vetenskaplig natur. 2. The term royalties as used in this Article 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 cinemato- graph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, any computer software program, or for information concerning industrial, commercial or scientific experience. 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 royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anord- ningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respek- tive artikel 14. 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, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 2019:175 </div> <div id="page17-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 17 SFS 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 person royaltybeloppet, med h�nsyn till det nyttjande, den r�tt eller den upp- lysning 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�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakt- tagande av �vriga best�mmelser i detta avtal. 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 re- gard 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 beneficial 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 taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Artikel 13 Article 13 Realisationsvinst Income from the increment of the value of property 1. Inkomst som person med hem- vist i en avtalsslutande 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 avtalsslutande staten, f�r beskattas i denna andra stat. 1. The income derived by a resident of a Contracting State from the alienation of immovable pro- perty referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. 2. Inkomst p� grund av �ver- l�telse av l�s egendom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket en person med hemvist i en avtalsslutande stat har i den andra avtalsslutande staten, eller av l�s egendom, h�nf�rlig till stadig- varande anordning f�r att ut�va sj�lvst�ndig yrkesverksamhet, som person med hemvist i en avtals- slutande stat har i den andra avtals- slutande staten, f�r beskattas i denna andra stat. Detsamma g�ller inkomst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller tillsam- mans med hela f�retaget) eller av s�dan stadigvarande anordning. 2. Income from the alienation of movable property forming part of the business property of a permanent establishment which a resident of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Con- tracting State in the other Con- tracting State for the purpose of performing independent personal services, including such income from the alienation of such a per- manent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. 3. Inkomst som person med hem- vist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i inter- nationell trafik eller av l�s egendom som �r h�nf�rlig till anv�ndningen 3. Income derived by a resident of a Contracting State from the alien- ation of ships or aircraft operated in international traffic or movable property pertaining to the operation 2019:175 </div> <div id="page18-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 18 SFS av s�dana skepp eller luftfartyg, beskattas endast i denna stat. of such ships or aircraft shall be taxable only in that State. Best�mmelserna i denna punkt till�mpas betr�ffande inkomst som f�rv�rvas av det svenska, danska och norska luftfartskonsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen SAS. With respect to income derived by the Swedish, Danish and Norwegian air transport consortium Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such portion of the income as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. 4.14 Vinst, som person med hem- vist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av andelar eller liknande r�ttigheter vars v�rde till mer �n 50 procent, direkt eller indirekt, kan h�nf�ras till fast egen- dom som �r bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 4. Gains derived by a resident of a Contracting State from the alien- ation of shares or similar rights deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State. 5.15 Inkomst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 14 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 5. Income from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident. Inkomst p� grund av avyttring av andelar eller andra r�ttigheter i ett bolag med hemvist i en av de avtalsslutande staterna och som f�rv�rvas av en person som har haft hemvist i denna stat men som tagit hemvist i den andra avtalsslutande staten f�r utan hinder av f�re- g�ende best�mmelser i denna punkt beskattas i den f�rstn�mnda staten om avyttringen av andelarna eller r�ttigheterna sker vid n�got tillf�lle under en fem�rsperiod efter det datum d� personen upph�rt att ha hemvist i den f�rstn�mnda staten. Notwithstanding the preceding provision of this paragraph, income from the alienation of shares or other corporate rights of a company which is a resident of one of the Con- tracting States derived by a person who has been a resident of that State and who has become a resident of the other Contracting State, may be taxed in the first-mentioned State if the alienation of the shares or other corporate rights occur at any time during the five years next following the date on which the person has ceased to be a resident of the first- mentioned State. 14 Artikel 13 punkt 4 har f�tt denna lydelse genom protokollet den 24 maj 2018. 15 Artikel 13 punkt 5 har omnumrerats (tidigare punkt 4) och f�tt denna lydelse genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page19-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 19 SFS Artikel 14 Article 14 Inkomst av sj�lvst�ndig yrkesut- �vning Income from independent personal services 1. Inkomst som en fysisk person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verksamhet, kan beskattas i denna stat. S�dan inkomst f�r emellertid �ven beskat- tas i den andra avtalsslutande staten men endast om 1. Income derived by an indi- vidual who is a resident of a Con- tracting State in respect of profess- sional services or other activities of an independent character shall be taxable in that State. However, such income may also be taxed in the other Contracting State but only if: a) den fysiska personen i denna andra stat har en stadigvarande anordning som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten, men endast s� stor del av den som �r h�nf�rlig till denna stadigvarande anordning, eller (a) the individual has a fixed base regularly available to him in that other State for the purpose of performing his activities, but only so much thereof as is attributable to that fixed base, or b) den fysiska personen vistas i den andra avtalsslutande staten under tidrymd eller tidrymder som sammanlagt �verstiger 183 dagar under en tolvm�nadersperiod, men endast s� mycket av inkomsten som �r h�nf�rlig till verksamhet som ut�vas i denna stat. (b) the individual is present in that other State for a period or periods exceeding in the aggregate 183 days within any period of 12 months, but only so much thereof as is attributable to services performed in that State. 2. Uttrycket fritt yrke inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konstn�rlig verksamhet, uppfostrings- och undervisnings- verksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, arkitekt, tandl�kare och revisor ut�var. 2. The term professional ser- vices includes especially inde- pendent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. Artikel 15 Article 15 Inkomst av anst�llning Income from employment 1. Om inte best�mmelserna i artiklarna 16, 18 och 19 f�ranleder annat, beskattas l�n och annan liknande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning endast i denna stat, s�vida inte arbetet utf�rs i den andra avtals- slutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remunera- tion derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2019:175 </div> <div id="page20-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 20 SFS 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtals- slutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Con- tracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) mottagaren vistas i den andra staten under tidrymd eller tidrymder som sammanlagt inte �verstiger 183 dagar under en tolvm�naders- period, och (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days within any period of 12 months; and b) ers�ttningen betalas av arbets- givare som inte har hemvist i den andra staten eller p� dennes v�gnar, samt (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande an- ordning som arbetsgivaren har i den andra staten. (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete som utf�rs ombord p� skepp eller luftfartyg, som anv�nds i internationell trafik av en person med hemvist i en avtalsslutande stat, beskattas i denna stat. Om person med hemvist i Sverige uppb�r inkomst av arbete, vilket utf�rs ombord p� ett luftfartyg som anv�nds i internationell trafik av luftfartskonsortiet Scandinavian Airlines System (SAS), beskattas s�dan ers�ttning endast i Sverige. 3. Notwithstanding the preceding provisions of this Article, remune- ration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by a resident of a Contracting State may be taxed in that State. Where a resident of Sweden derives remuneration in respect of an em- ployment exercised aboard an air- craft operated in international traffic by the air transport consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. Artikel 16 Article 16 Inkomst som uppb�rs i egenskap av medlem i styrelse Income received as a member of a board of directors Styrelsearvode och annan liknande ers�ttning, som person med hemvist i en avtalsslutande stat upp- b�r i egenskap av medlem i styrelse i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. 2019:175 </div> <div id="page21-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 21 SFS Artikel 17 Article 17 Inkomst som f�rv�rvas av artister och idrottsm�n Income of artistes and sportsmen 1. Utan hinder av best�mmelserna i artiklarna 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtalsslutande staten i egen- skap av artist, s�som teater- eller filmsk�despelare, radio- eller tele- visionsartist eller musiker, eller av idrottsman, beskattas i denna andra stat. 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Con- tracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. I fall d� inkomst genom person- lig verksamhet, som artist eller idrottsman ut�var i denna egenskap, inte tillfaller artisten eller idrotts- mannen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelserna i artiklarna 7, 14 och 15, beskattas i den avtals- slutande stat d�r artisten eller idrotts- mannen ut�var verksamheten. 2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sports- man are exercised. 3. Utan hinder av best�mmelserna i punkterna 1 och 2 skall inkomst som f�rv�rvas av en artist eller idrottsman genom sin personliga verksamhet och som h�rr�r fr�n k�lla utanf�r den stat i vilken verksamheten ut�vas, undantas fr�n beskattning i denna stat om verksamheten ut�vas inom ramen f�r ett mellanstatligt program f�r kulturellt samarbete och bes�ket uteslutande �r finansierat av den andra avtalsslutande staten, eller av en av dess politiska underavdel- ningar, lokala myndigheter eller offentliga institutioner. Skattebefri- elsen medges endast under f�rut- s�ttning att dokumentation uppvisas som bekr�ftar att artistens eller idrottsmannens framtr�dande skett inom ramen f�r det �verenskomna programmet f�r kulturellt utbyte. Dokumentationen skall vara ut- f�rdad av myndighet, politisk under- avdelning, lokal myndighet eller beh�rig administrativ institution i den andra avtalsslutande staten samt 3. Notwithstanding the provisions of paragraphs 1 and 2 income derived from sources outside the State in which the activities are exercised by an entertainer or sports- man from his personal activities as such shall be exempt from tax in the Contracting State in which these activities are exercised if the activities are exercised within the framework of an intergovernmental program for cultural co-operation and of a visit which is wholly financed by the other Contracting State, a political subdivision, a local authority or a public institution thereof. The aforementioned incen- tive shall be given upon presenting a document of an authority of the other Contracting State or its political subdivision or of a local authority or administrative compe- tent institutions which confirms the fact that the performances of the artiste or sportsman are conducted within the scope of the agreed program of cultural exchanges, and 2019:175 </div> <div id="page22-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 22 SFS inneh�lla intyg fr�n central skatte- myndighet i den stat d�r artisten eller idrottsmannen har hemvist. Best�m- melserna i artiklarna 7, 14 och 15 skall emellertid till�mpas p� inkomst som f�rv�rvas fr�n verksamhet som ut�vas i samband med r�relse som bedrivs av en avtalsslutande stat, eller av en av dess politiska under- avdelningar, lokala myndigheter eller offentliga institutioner. which are certified by the Central Tax Authority of the State in which the artiste or sportsman is a resident. However, the provisions of Articles 7, 14 and 15 shall apply to income derived from activities carried out in connection with a business carried on by a Contracting State or a political subdivision or a local authority or a public institution thereof. Artikel 18 Article 18 Pension och liknande ers�ttningar Pensions and other similar payments 1. Pension och annan liknande ers�ttning som betalas enligt g�llande lagstiftning i en avtals- slutande stat samt andra ers�ttningar enligt socialf�rs�kringslagstift- ningen i denna stat och livr�nta som h�rr�r fr�n denna stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i den f�rstn�mnda staten. 1. Pensions and other similar remuneration paid according to the legislation in force in a Contracting State as well as other disbursements under the Social Security legislation of that State and annuities arising in that State and paid to a resident of the other Contracting State may be taxed in the first-mentioned Con- tracting State. 2. Pension p� grund av tidigare privat tj�nst som betalas till person med hemvist i en avtalsslutande stat som ocks� �r medborgare i denna stat beskattas dock endast i denna stat. 2. However, pensions paid in respect of past private employment to a resident of a Contracting State who is a citizen of that State shall be taxable only in that State. Artikel 19 Article 19 Ers�ttning fr�n offentlig tj�nst Remuneration from government service 1. a) Ers�ttning (med undantag f�r pension) som betalas av en avtalsslutande stat, dess politiska underavdelningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rs i denna stats, dess politiska underavdel- ningars eller lokala myndigheters tj�nst, beskattas endast i denna stat. 1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) S�dan ers�ttning beskattas emellertid endast i den andra avtalsslutande staten om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who: 2019:175 </div> <div id="page23-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 23 SFS 1) �r medborgare i denna stat, eller (i) is a citizen of that State; or 2) inte fick hemvist i denna stat uteslutande f�r att utf�ra arbetet. (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. Best�mmelserna i artiklarna 15, 16 och 18 till�mpas p� ers�ttning och pension som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtals- slutande stat, dess politiska under- avdelningar eller lokala myndig- heter. 2. The provisions of Articles 15, 16 and 18 shall apply to remune- ration and pensions in respect of services rendered in connection with a business carried on by a Con- tracting State or a political sub- division or a local authority thereof. Artikel 20 Article 20 Belopp som utbetalas till studeranden, aff�rspraktikanter, l�rare och forskare The amounts paid to students, business apprentices, teachers and researchers 1. Studerande eller aff�rsprakti- kant, som har eller omedelbart f�re vistelsen i en avtalsslutande stat hade hemvist i den andra avtals- slutande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning eller utbildning, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppeh�lle, sin undervisning eller utbildning, under f�ruts�ttning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. 1. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his edu- cation or training receives for the purpose of his maintenance, edu- cation or training shall not be taxed in that State, provided that such payments arise from sources outside that State. 2. Best�mmelserna i punkt 1 till�mpas �ven p� ers�ttning som betalas till l�rare eller forskare, som har eller omedelbart f�re vistelsen i en avtalsslutande stat hade hemvist i den andra avtalsslutande staten och som vistas i den f�rstn�mnda staten med huvudsakligt syfte att under- visa, f�rel�sa eller att bedriva forskning vid universitet, h�gskola, skola eller annan institution f�r undervisning eller vid vetenskaplig forskningsinstitution, allt under f�r- uts�ttning att institutionens verk- samhet �r godk�nd av regeringen i den f�rstn�mnda staten. Ers�ttning f�r s�dan undervisning, f�rel�sning eller forskning skall undantas fr�n beskattning i den f�rstn�mnda avtalsslutande staten under en period av tv� �r r�knat fr�n ankomstdagen 2. The provisions of paragraph 1 is also extended to remuneration paid to a teacher or a researcher who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is present in the first-mentioned Con- tracting State for the primary purpose of teaching, giving lectures or conducting research at a uni- versity, college, school or other educational institution or a scientific research institution the activities of which have been approved by the Government of the first-mentioned State. Such remuneration shall be exempt from tax in the first- mentioned Contracting State for a period of two years from the date of his first arrival in that State in respect of remuneration for such 2019:175 </div> <div id="page24-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 24 SFS till denna stat, f�rutsatt att ers�tt- ningen h�rr�r fr�n k�lla i den andra avtalsslutande staten. teaching, lectures or research, pro- vided that such remuneration arises from sources within the other Contracting State. Artikel 21 Article 21 Annan inkomst Other income 1. Inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�ende artiklar av detta avtal beskattas endast i denna stat, oavsett varifr�n inkomsten h�rr�r. 1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkom- sten har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lv- st�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadig- varande anordning, samt den r�ttig- het eller egendom i fr�ga om vilken inkomsten betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anord- ningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable 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 perma- nent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. Artikel 2216 Article 22 F�rm�genhet Capital 1. F�rm�genhet best�ende av s�dan fast egendom som avses i artikel 6, vilken person med hemvist i en avtalsslutande stat innehar och vilken �r bel�gen i den andra avtalsslutande staten f�r beskattas i denna andra stat. 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2. F�rm�genhet best�ende av l�s egendom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle som en person med hemvist i en avtalsslutande stat har i den andra avtalsslutande staten, eller av l�s 2. Capital represented by movable property forming part of the business property of a permanent establish- ment which a resident of a Con- tracting State has in the other Contracting State or by movable 16 Artikel 22 har f�tt denna beteckning och lydelse genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page25-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 25 SFS egendom h�nf�rlig till en stadig- varande anordning som en person med hemvist i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. property pertaining to a fixed base available to a resident of a Con- tracting State in the other Con- tracting State for the purpose of performing independent personal services, may be taxed in that other State. 3. F�rm�genhet best�ende av skepp och luftfartyg som anv�nds i internationell trafik av en person med hemvist i en avtalsslutande stat och av l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp och luftfartyg, beskattas endast i denna stat. 3. Capital represented by ships and aircraft operated in international traffic by a resident of a Contracting State and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State. Best�mmelserna i denna punkt till�mpas i fr�ga om f�rm�genhet som �gs av luftfartskonsortiet Scandinavian Airlines System (SAS), men endast i fr�ga om den del av f�rm�genheten som mot- svarar den andel i konsortiet som innehas av SAS Sverige AB, den svenske del�garen i SAS. With respect to capital owned by the air transport consortium Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such part of the capital as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS. 4. Alla andra slag av f�rm�genhet som en person med hemvist i en avtalsslutande stat innehar, beskattas endast i denna stat. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. Artikel 2317 Article 23 Undanr�jande av dubbelbeskattning Elimination of double taxation 1.18 Betr�ffande Ryssland ska dubbelbeskattning undvikas enligt f�ljande: 1. In the case of Russia, double taxation shall be eliminated as follows: Om en person med hemvist i Ryssland f�rv�rvar inkomst eller innehar f�rm�genhet som enligt best�mmelserna i detta avtal f�r beskattas i Sverige, ska den skatt p� denna inkomst eller f�rm�genhet som ska betalas i Sverige avr�knas fr�n den skatt som p�f�rts inkomsten eller f�rm�genheten i Ryssland. S�dan avr�kning ska emellertid inte �verstiga summan av den skatt som ber�knats f�r inkomsten eller f�rm�genheten i enlighet med rysk lagstiftning. Where a resident of Russia receives income or owns capital which according to the provisions of this Convention may be taxed in Sweden, the amount of tax on such income or capital due to be paid in Sweden shall be deducted from the tax levied on the income or capital of such a person in Russia. Such deduction shall not, however, exceed the amount of the tax calculated in respect of such income or capital in accordance with the laws and rules of Russia. 17 Artikel 23 har omnumrerats (tidigare artikel 22) genom protokollet den 24 maj 2018. 18 Artikel 23 punkt 1 har f�tt denna lydelse genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page26-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 26 SFS 2. Betr�ffande Sverige skall dubbelbeskattning undvikas enligt f�ljande: 2. In the case of Sweden, double taxation shall be avoided as follows: a) Om person med hemvist i Sverige f�rv�rvar inkomst som enligt rysk lagstiftning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Ryssland, skall Sverige med beaktande av best�mmelserna i svensk lagstiftning om avr�kning av utl�ndsk skatt (s�som de kan komma att �ndras fr�n tid till annan utan att den allm�nna princip som anges h�r �ndras) fr�n skatten p� inkomsten avr�kna ett belopp motsvarande den ryska skatt som erlagts f�r in- komsten. (a) Where a resident of Sweden derives income which under the laws of Russia and in accordance with the provisions of this Convention may be taxed in Russia, Sweden shall allow subject to the provisions of the law of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) as a deduction from the tax on such income, an amount equal to the Russian tax paid in respect of such income. b) Om en person med hemvist i Sverige f�rv�rvar inkomst, som enligt best�mmelserna i detta avtal beskattas endast i Ryssland, f�r Sverige vid best�mmandet av svensk progressiv skatt beakta s�dan inkomst. (b) Where a resident of Sweden derives income which, in accordance with the provisions of this Con- vention, shall be taxable only in Russia, Sweden may, when deter- mining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Russia. c) Utan hinder av best�mmelserna i a �r utdelning fr�n bolag med hemvist i Ryssland till bolag med hemvist i Sverige undantagen fr�n svensk skatt enligt best�mmelserna i svensk lag om skattebefrielse f�r utdelning som erh�lles av svenska bolag fr�n dotterbolag utomlands. (c) Notwithstanding the provi- sions of sub-paragraph (a) of this paragraph, dividends paid by a company which is a resident of Russia to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish law gover- ning the exemption of tax on divi- dends paid to Swedish companies by subsidiaries abroad. d)19 Om en person med hemvist i Sverige innehar f�rm�genhet, som enligt best�mmelserna i detta avtal f�r beskattas i Ryssland, ska Sverige fr�n skatten p� denna persons f�rm�genhet avr�kna ett belopp motsvarande den f�rm�genhetsskatt som erlagts i Ryssland. Avr�k- ningsbeloppet ska emellertid inte �verstiga den del av den svenska f�rm�genhetsskatten, ber�knad utan s�dan avr�kning, som bel�per p� den f�rm�genhet som f�r beskattas i Ryssland. (d) Where a resident of Sweden owns capital which, in accordance with the provisions of this Con- vention, may be taxed in Russia, Sweden shall allow as a deduction from the tax on the capital of that resident an amount equal to the capital tax paid in Russia. Such deduction shall not, however, ex- ceed that part of the Swedish capital tax, as computed before the de- duction is given, which is attri- butable to the capital which may be taxed in Russia. 19 Artikel 23 punkt 2 d) har tillkommit genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page27-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 27 SFS Artikel 2420 Article 24 F�rbud mot diskriminering Non-discrimination 1. Medborgare i en avtalsslutande stat eller juridiska personer och handelsbolag som bildats enligt den lagstiftning som g�ller i denna stat eller som �r helt eller delvis �gda av personer med hemvist i denna stat, skall inte i den andra avtalsslutande staten bli f�rem�l f�r beskattning eller d�rmed sammanh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som medborgare, juridiska personer och handelsbolag i denna andra stat under samma f�rh�llanden �r eller kan bli underkastade. Utan hinder av best�mmelserna i artikel 1 till�mpas denna best�mmelse �ven p� personer som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna samt p� statsl�sa personer som har hemvist i en avtalsslutande stat. Best�mmel- serna i denna punkt anses inte medf�ra skyldighet f�r en avtals- slutande stat att medge medborgare, juridiska personer eller handels- bolag i den andra avtalsslutande staten s�dana skattef�rm�ner som genom s�rskilda avtal beviljats medborgare, juridiska personer eller handelsbolag i en tredje stat. 1. Citizens of a Contracting State or legal entities and partnerships deriving their status as such from the laws in force in that State or wholly or partly owned by persons who are residents of that 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 citizens, legal entities and partnerships of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States as well as to stateless persons who are residents of a Contracting State. The provisions of this paragraph shall not be construed as obliging a Con- tracting State to grant to citizens, legal entities or partnerships of the other State tax benefits granted by special agreements to citizens, legal entities or partnerships of a third State. 2. Beskattningen av fast drift- st�lle, som person med hemvist i en avtalsslutande stat har i den andra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av person med hemvist i denna andra stat, som bedriver likartad verk- samhet under samma f�rh�llanden. 2. The taxation on a permanent establishment which a resident of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on residents of that other State carrying on similar activities under the same conditions. 3. Denna artikel anses inte medf�ra skyldighet f�r en avtals- slutande stat att medge fysisk person som inte har hemvist i denna stat s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning som medges 3. Nothing contained in this Article shall be interpreted to give in a Contracting State to individuals not resident in that State the right to any of the personal allowances, reliefs and reductions for tax pur- poses which are granted to 20 Artikel 24 har omnumrerats (tidigare artikel 23) genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page28-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 28 SFS fysisk person med hemvist i denna stat. individuals who are residents of that State. 4. Denna artikel anses inte medf�ra skyldighet f�r en avtals- slutande stat att till medborgare och andra s�dana personer hemma- h�rande i den andra avtalsslutande staten som anges i punkt 1, medge skatteneds�ttningar eller liknande f�rm�ner endast p� grund av att s�dana f�rm�ner av den f�rstn�mnda staten medges personer i tredje stat p� grund av s�rskilda avtal. 4. Nothing contained in this Article shall be construed as obliging a Contracting State to grant tax incentives or other similar benefits to citizens or other such persons referred to in paragraph 1 of the other Contracting State only because such incentives or benefits are being granted by the first- mentioned State to such persons of a third State under special agreements. 5. Best�mmelserna i denna artikel skall till�mpas p� skatter som omfattas av detta avtal. 5. The provisions of this Article shall apply to the taxes which are the subject of this Convention. Artikel 2521 Article 25 F�rfarandet vid �msesidig �verenskommelse Mutual agreement procedure 1.22 Om en person anser att en avtalsslutande stat eller b�da avtals- slutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot best�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 staters interna r�ttsordningar, l�gga fram saken f�r den beh�riga myndigheten i n�gon av de avtalsslutande staterna. Saken ska l�ggas fram 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 avtalet. 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 accordance with the provisions of this Convention, he may, irrespec- tive of the remedies provided by the domestic law of those States, present his case to the competent authority of either Contracting State. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myndigheten s�ka l�sa fr�gan genom �msesidig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande staten i syfte att undvika beskattning som strider mot avtalet. �verenskommelse som tr�ffats skall genomf�ras utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 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 the case by mutual agreement with the compe- tent authority of the other Con- tracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any 21 Artikel 25 har omnumrerats (tidigare artikel 24) genom protokollet den 24 maj 2018. 22 Artikel 25 punkt 1 har f�tt denna lydelse genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page29-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 29 SFS time limits in the domestic law of the Contracting States. 3.23 De beh�riga myndigheterna i de avtalsslutande staterna skall genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivel som uppkommer i fr�ga om tolk- ningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbe- skattning i fall som inte omfattas av avtalet. 3. The competent authorities of the Contracting States shall endeav- our to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. 4. De beh�riga myndigheterna i de avtalsslutande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse i de fall som angivits i f�reg�ende punkter. 4. The competent authorities of the Contracting States may com- municate with each other directly for the purpose of reaching an agree- ment in the sense of the preceding paragraphs. Artikel 2624 Article 26 Utbyte av upplysningar Exchange of information 1. De beh�riga myndigheterna i de avtalsslutande staterna ska utbyta s�dana upplysningar som kan antas vara relevanta vid till�mpningen av best�mmelserna i detta avtal eller f�r administration eller verkst�llighet av intern lagstiftning i fr�ga om skatter av varje slag och beskaffenhet som tas ut f�r de avtalsslutande staterna eller f�r deras politiska under- avdelningar eller lokala myndig- heter, om beskattningen enligt denna lagstiftning inte strider mot avtalet. Utbytet av upplysningar begr�nsas inte av artiklarna 1 och 2. 1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Con- tracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Upplysningar som en avtals- slutande stat tagit emot enligt punkt 1 ska behandlas som hemliga p� samma s�tt som upplysningar som erh�llits enligt den interna lagstift- ningen i denna stat och f�r yppas endast f�r personer eller myndig- heter (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 dessa skatter eller som ut�var tillsyn 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 23 Artikel 25 punkt 3 har f�tt denna lydelse genom protokollet den 24 maj 2018. 24 Artikel 26 har omnumrerats (tidigare artikel 25) och f�tt denna lydelse genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page30-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 30 SFS �ver n�mnda verksamheter. Dessa personer eller myndigheter f�r anv�nda upplysningar bara f�r s�dana �ndam�l. De f�r yppa upp- lysningarna vid offentlig r�tteg�ng eller i domstolsavg�randen. Utan hinder av detta kan upplysningar som en avtalsslutande stat mottagit anv�ndas f�r andra �ndam�l d� s�dana upplysningar kan anv�ndas f�r s�dana andra �ndam�l enligt lagstiftningen i b�da staterna och den beh�riga myndigheten i den stat som l�mnar upplysningarna till�ter s�dan anv�ndning. 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 foregoing, 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 States and the competent authority of the supplying State authorises such use. 3. Best�mmelserna i punkterna 1 och 2 medf�r inte skyldighet f�r en avtalsslutande stat att: 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och admi- nistrativ praxis i denna avtals- slutande stat eller i den andra avtalsslutande staten, (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) l�mna upplysningar som inte �r tillg�ngliga enligt lagstiftning eller sedvanlig administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, (b) to supply information which is not obtainable under the laws or in the normal course of the admi- nistration of that or of the other Contracting State; c) l�mna upplysningar som skulle r�ja aff�rshemlighet, industri-, handels- eller yrkeshemlighet eller i n�ringsverksamhet nyttjat f�r- faringss�tt eller upplysningar, vilkas �verl�mnande skulle strida mot allm�nna h�nsyn (ordre public). (c) to supply information which would disclose any trade, business, industrial, commercial or pro- fessional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). 4. D� en avtalsslutande stat beg�r upplysningar enligt denna artikel ska den andra avtalsslutande staten anv�nda de medel som denna stat f�rfogar �ver f�r att inh�mta de beg�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 i punkt 3, men detta medf�r inte en r�tt f�r en avtals- slutande stat att v�gra l�mna upp- lysningar uteslutande d�rf�r att denna stat inte har n�got eget intresse av s�dana upplysningar. 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply informa- tion solely because it has no domestic interest in such information. 2019:175 </div> <div id="page31-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 31 SFS 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 upplys- ningarna innehas av en bank, annan finansiell institution, ombud, representant eller f�rvaltare eller d�rf�r att upplysningarna g�ller �gander�tt i en person. 5. In no case shall the provisions of paragraph 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. Artikel 2725 Article 27 �vriga best�mmelser Miscellaneous provisions Utan hinder av �vriga best�m- melser i detta avtal ska en f�rm�n enligt avtalet inte ges i fr�ga om en inkomst eller en f�rm�genhets- tillg�ng, om det med h�nsyn till alla relevanta fakta och omst�ndigheter rimligen kan antas att ett av de huvudsakliga syftena med det arrangemang eller den transaktion som direkt eller indirekt resulterade i f�rm�nen var att f� f�rm�nen, s�vida det inte fastst�lls att det under omst�ndigheterna �r f�renligt med avtalets �ndam�l och syfte att f�rm�nen ges. Notwithstanding the other pro- visions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income or capital if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these cir- cumstances would be in accordance with the object and purpose of the relevant provisions of this Convention. Artikel 2826 Article 28 Begr�nsning av f�rm�ner Limitation of benefits Utan hinder av �vriga best�m- melser i detta avtal ska, f�r det fall Notwithstanding any other pro- visions of this Convention, where; a) ett bolag med hemvist i en avtalsslutande stat huvudsakligen f�rv�rvar sina inkomster fr�n andra stater (a) a company that is a resident of a Contracting State derives its income primarily from other States 1) fr�n aktiviteter s�som bank-, sj�farts-, finans- eller f�rs�krings- verksamhet, eller (i) from activities such as banking, shipping, financing or insurance or 2) genom att vara huvudkontor, coordination centre eller liknande enhet som tillhandah�ller admini- strativa tj�nster eller andra tj�nster till en grupp av bolag som bedriver (ii) from being the headquarters, co-ordination centre or similar entity providing administrative services or other support to a group of companies which carry on business primarily in other States; and 25 Artikel 27 har f�tt denna beteckning och lydelse genom protokollet den 24 maj 2018. 26 Artikel 28 har f�tt denna beteckning och lydelse genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page32-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 32 SFS r�relse huvudsakligen i andra stater, och b) s�dan inkomst beskattas v�sentligt l�gre enligt lagstiftningen i denna stat �n inkomster fr�n liknande verksamhet som bedrivs inom denna stat eller genom att vara huvudkontor, coordination centre eller liknande enhet som tillhanda- h�ller administrativa eller andra tj�nster till en grupp av bolag som bedriver r�relse i denna stat, (b) such income would bear a significantly lower tax under the laws of that State than income from similar activities carried out within that State or from being the headquarters, co-ordination centre or similar entity providing admini- strative services or other support to a group of companies which carry on business in that State, as the case may be, ska de best�mmelser i detta avtal som medger undantag fr�n eller neds�ttning av skatt inte till�mpas p� inkomst som s�dant bolag f�rv�rvar och inte heller p� utdelning som betalas av s�dant bolag. any provisions of this Convention conferring an exemption or a reduction of tax shall not apply to the income of such company and to the dividends paid by such company. Artikel 2927 Article 29 Medlem av diplomatisk beskickning och konsul�ra tj�nstem�n Members of diplomatic missions and consular officers Best�mmelserna i detta avtal ber�r inte de privilegier vid beskatt- ningen som enligt folkr�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser till- kommer medlem av diplomatisk beskickning och konsul�ra tj�nste- m�n eller anst�llda vid konsul�r inr�ttning. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions and consular officers or employees of a consular establishment under the general rules of international law or under the provisions of special agreements. Artikel 3028 Article 30 S�rskilda best�mmelser Special provisions I h�ndelse av att de avtalsslutande staterna antar lagstiftning om privilegier vid beskattningen f�r s�rskilda omr�den inom dessa staters territorium, skall de beh�riga myndigheterna genom �msesidig �verenskommelse best�mma det s�tt p� vilket best�mmelserna i detta avtal skall till�mpas p� personer som erh�ller f�rm�ner enligt s�dan lagstiftning. In case the Contracting States adopt a legislation about tax incentives in separate areas of the national territories of these States, the competent authorities shall by mutual agreement determine the mechanism of applying the provisions of this Convention to persons receiving incentives in accordance with the aforementioned legislation. 27 Artikel 29 har omnumrerats (tidigare artikel 26) genom protokollet den 24 maj 2018. 28 Artikel 30 har omnumrerats (tidigare artikel 27) genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page33-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 33 SFS Artikel 3129 Article 31 Avtalets ikrafttr�dande Entry into force of the Convention 1. Detta avtal skall ratificeras och tr�der i kraft med utv�xlingen av ratifikationshandlingarna och dess best�mmelser till�mpas: 1. This Convention shall be ratified and enter into force upon the exchange of instruments of ratify- cation and its provisions shall have effect: a) betr�ffande k�llskatter, p� belopp som betalas den 1 januari det kalender�r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare; (a) in respect of taxes withheld at source, on amounts paid on or after the first day of January in the calendar year next following that of the entry into force of the Con- vention; and b) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r beskattnings�r eller beskattnings- perioder som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter det �r under vilket avtalet tr�der i kraft eller senare. (b) in respect of other taxes on income, on taxable years and periods beginning on or after the first day of January of the calendar year next following that of the entry into force of the Convention. 2. Avtalet mellan Konungariket Sveriges regering och De Socia- listiska R�dsrepublikernas Unions regering f�r undvikande av dubbel- beskattning av inkomst och f�rm�- genhet undertecknat i Moskva den 13 oktober 1981 och protokollet ang�ende �msesidig skattebefrielse f�r sj�fartsf�retag undertecknat i Stockholm den 5 april 1973 samt protokollet ang�ende �msesidig skattebefrielse f�r luftfartsf�retag och deras anst�llda, uppr�ttat i anslutning till �verenskommelsen mellan Sveriges regering och De Socialistiska R�dsrepublikernas Unions regering r�rande luft- fartsf�rbindelser, undertecknat i Stockholm den 8 februari 1971, skall, s�vitt avser f�rh�llandet mellan Ryska Federationen och Sverige, upph�ra att g�lla med ikrafttr�dandet av f�revarande avtal. Best�mmelserna i 1981 �rs avtal samt 1971 och 1973 �rs protokoll skall emellertid till�mpas intill dess best�mmelserna i f�revarande avtal, i enlighet med best�mmelserna i punkt 1 i denna artikel, blir till�mpliga. 2. The Agreement between the Government of the Kingdom of Sweden and the Government of the Union of Soviet Socialist Republics for the avoidance of double taxation with respect to taxes on income and on capital signed in Moscow on 13 October 1981, the Protocol concerning mutual tax exemption for shipping enterprises signed in Stockholm on 5 April 1973 and the Protocol concerning mutual tax exemption for enterprises engaged in international air traffic and their employees, drawn up in connection with the Agreement between the Government of Sweden and the Government of the Soviet Socialist Republics with respect to air traffic relations, signed in Stockholm on 8 February 1971, shall in relation between the Russian Federation and Sweden terminate upon the entry into force of this Convention. However, the provisions of the 1981 Agreement as well as the 1971 and 1973 Protocols shall continue in effect until the provisions of this Convention, in accordance with the 29 Artikel 31 har omnumrerats (tidigare artikel 28) genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page34-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 34 SFS provisions of paragraph 1 of this Article, shall have effect. Artikel 3230 Article 32 Avtalets upph�rande Termination of the Convention Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutande stat. Vardera avtalsslutande staten kan p� diplomatisk v�g, skriftligen s�ga upp avtalet genom under- r�ttelse h�rom minst sex m�nader f�re utg�ngen av ett kalender�r. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla This Convention shall remain in force until terminated by a Con- tracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such case, the Convention shall cease to have effect: a) betr�ffande k�llskatter, p� belopp som betalas den 1 januari som f�ljer n�rmast efter det att underr�ttelsen om upps�gning l�m- nas eller senare; och (a) in respect of taxes withheld at source on amounts paid on or after the first day of January next following that in which the notice of termination is given; and b) betr�ffande andra skatter p� inkomst, p� skatter som p�f�rs f�r beskattnings�r eller beskattnings- perioder som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter det �r under vilket underr�ttelsen om upps�gning l�mnas eller senare. (b) in respect of other taxes on income, on taxable years and periods beginning on or after the first day of January of the year next following that in which the notice of termination is given. Som skedde i Stockholm den 14 juni 1993, i tv� exemplar p� ryska, svenska samt engelska spr�ken. Alla tre texterna �ger lika vitsord. F�r den h�ndelse att tvist uppkommer vid tolkningen skall dock den engelska texten �ga f�retr�de. Done in Stockholm, this 14th day of June 1993, in duplicate in the Russian, Swedish and English languages. All three texts being equally authentic. In case of any divergence of interpretation the English text shall prevail. F�r Konungariket Sveriges regering For the Government of the Kingdom of Sweden Anne Wibble Anne Wibble F�r Ryska Federationens regering For the Government of the Russian Federation Boris Fjodorov Boris Fjodorov 30 Artikel 32 har omnumrerats (tidigare artikel 29) genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page35-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 35 SFS PROTOKOLL31 PROTOCOL Konungariket Sveriges regering The Government of the Kingdom of Sweden och and Ryska federationens regering The Government of the Russian Federation har vid undertecknandet av pro- tokoll om �ndring i avtalet mellan Konungariket Sveriges regering och Ryska federationens regering f�r undvikande av dubbelbeskattning betr�ffande skatter p� inkomst kommit �verens om f�ljande best�mmelser, vilka ska utg�ra en integrerad del av avtalet. have agreed at the signing of the Protocol amending the Convention between the Government of the Kingdom of Sweden and the Government of the Russian Fede- ration for the avoidance of double taxation with respect to taxes on income upon the following provisions which shall form an integral part of the Convention. 1. Allm�nt 1. General Legalisering eller apostille f�r inte vara ett krav f�r att upplysningar som mottagits med st�d av artikel 26 i avtalet eller ett utf�rdat hem- vistintyg ska kunna �beropas i en avtalsslutande stat, d�ri inbegripet dess domstolar och f�rvaltnings- organ. Detta g�ller �ven f�r andra dokument som utf�rdats av den beh�riga myndigheten i en avtals- slutande stat eller dennes befull- m�ktigade ombud. It is understood that any information received under Article 26 (Exchange of information) of the Convention or a certificate of resi- dence shall not require legalisation or apostille for the purposes of application in the other Contracting State, including its use in the courts and administrative bodies. This also applies to any other document issued by the competent authority of a Con- tracting State or its authorised representative. 2. Till artikel 10 i avtalet 2. Regarding Article 10 (Dividends) of the Convention a) Vid till�mpning av punkterna 13 f�rst�s med uttrycket investe- ringsfond: (a) For the purpose of paragraphs 1, 2 and 3, the term investment fund means: 1) I fr�ga om Ryska federationen, en investeringsfond som bildats i enlighet med den federala lagen 156- FZ av den 29 november 2001 Om investeringsfonder s�som den kan komma att �ndras fr�n tid till annan. (i) in the case of the Russian Federation, an Investment Fund, established under the Federal Law no. 156-FZ of November 29, 2001 On Investment Funds as it may be amended from time to time; 2) I fr�ga om Sverige, en v�rde- pappersfond som bildats enligt lagen (2004:46) om v�rdepappersfonder eller en specialfond som bildats enligt lagen (2013:561) om f�r- valtare av investeringsfonder s�som (ii) in the case of Sweden, an investment fund established under the Swedish UCITS Act (SFS 2004:46) or the Alternative Invest- ment Funds Managers Act (SFS 31 Protokollet till avtalet har tillkommit genom protokollet den 24 maj 2018. 2019:175 </div> <div id="page36-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> 36 SFS lagarna kan komma att �ndras fr�n tid till annan. 2013:561) as they may be amended from time to time. b) Uttrycket utdelning inbe- griper vinst i samband med likvidation. (b) It is understood that the term dividends includes profits on a liquidation. 2019:175 </div> </div>

Svensk f�rfattningssamling

Lag

om �ndring i lagen (1993:1301) om

dubbelbeskattningsavtal mellan Sverige och Ryssland

Utf�rdad den 28 mars 2019

Enligt riksdagens beslut1 f�reskrivs i fr�ga om lagen (1993:1301) om
dubbelbeskattningsavtal mellan Sverige och Ryssland2

dels att 4 och 5 �� ska upph�ra att g�lla,
dels att 6 � ska betecknas 3 �,
dels att 1 � och bilagan till lagen ska ha f�ljande lydelse.

1 � Det avtal f�r undvikande av dubbelbeskattning betr�ffande skatter p�
inkomst och p� f�rm�genhet som Sverige och Ryssland undertecknade den
14 juni 1993 ska tillsammans med det protokoll som �r fogat till avtalet och
som utg�r en del av detta, i den lydelse som dessa har genom det protokoll
om �ndring i avtalet som undertecknades den 24 maj 2018, g�lla som lag h�r
i landet. Avtalet �r avfattat p� svenska, ryska och engelska. Alla texterna har
samma giltighet. Den svenska och den engelska texten i de genom
protokollet �ndrade lydelserna framg�r av bilagan till denna lag.

1. Denna lag tr�der i kraft den dag som regeringen best�mmer.
2. Lagen ska till�mpas f�rsta g�ngen 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 och p� f�rm�genhet, p� skatt som tas ut f�r

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

c) informationsutbyte enligt artikel 26 i avtalet p� beg�ran som framst�lls

dagen f�r ikrafttr�dandet av lagen eller senare oavsett till vilket �r
beskattningsanspr�ket �r att h�nf�ra.

P� regeringens v�gnar

MAGDALENA ANDERSSON

Claes Lundgren
(Finansdepartementet)

1 Prop. 2018/19:11, bet. 2018/19:SkU6, rskr. 2018/19:140.

2 Tidigare 3 � upph�vd genom 2011:1359.

SFS

2019:175

Publicerad
den

5 april 2019

SFS

Bilaga

AVTAL MELLAN KONUNGA-
RIKET SVERIGES REGERING
OCH RYSKA FEDERATION-
ENS REGERING F�R UND-
VIKANDE AV DUBBELBE-
SKATTNING BETR�FFANDE
SKATTER P� INKOMST OCH
P� F�RM�GENHET3

CONVENTION BETWEEN THE
GOVERNMENT

THE

KINGDOM OF SWEDEN AND
THE GOVERNMENT OF THE
RUSSIAN FEDERATION FOR
THE AVOIDANCE OF DOUBLE
TAXATION WITH RESPECT
TO TAXES ON INCOME AND
ON CAPITAL

Konungariket Sveriges regering och
Ryska Federationens regering,

The Government of the Kingdom of
Sweden and the Government of the
Russian Federation,

som �nskar ing� ett avtal f�r

undvikande av dubbelbeskattning
betr�ffande skatter p� inkomst och
p� f�rm�genhet utan att skapa
f�ruts�ttningar f�r icke-beskattning
eller minskad skatt genom skatte-
undandragande eller skatteflykt
(d�ri inbegripet genom s� kallad
treaty shopping, som syftar till att
personer med hemvist i en stat som
inte �r part till detta avtal indirekt
ska f� f�rm�ner enligt detta avtal),4

desiring to conclude a Convention

for the Avoidance of Double
Taxation with respect to Taxes on
Income and on capital without
creating opportunities for non-
taxation or reduced taxation through
tax evasion or avoidance (including
through treaty-shopping arrange-
ments aimed at obtaining reliefs
provided in this Convention for the
indirect benefit of residents of third
States),

har kommit �verens om f�ljande:

have agreed as follows:

Artikel 1

Article 1

Personer p� vilka avtalet till�mpas

Personal scope

1.5 Detta avtal till�mpas p�

personer som har hemvist i en
avtalsslutande stat eller i b�da
avtalsslutande staterna.

1. This Convention shall apply to

persons who are residents of one or
both of the Contracting States.

2.6 Inkomst som f�rv�rvas av eller

genom en person vars inkomst enligt
lagstiftningen i endera avtals-
slutande staten �r f�rem�l f�r
del�garbeskattning, ska anses f�r-
v�rvad av en person med hemvist i
en av staterna till den del som
inkomsten, enligt skattelagstift-
ningen i denna stat, behandlas som
inkomst hos en person med hemvist
i staten i fr�ga.

2. In the case of an item of income

derived by or through a person that
is fiscally transparent under the laws
of either Contracting State, such
item shall be considered to be
derived by a resident of a Con-
tracting State to the extent that the
item is treated for the purposes of the
taxation law of such State as the
income of a resident.

3 Avtalets rubrik har f�tt denna lydelse genom protokollet den 24 maj 2018.

4 Avtalets ingress har f�tt denna lydelse genom protokollet den 24 maj 2018.

5 Artikel 1 punkt 1 har f�tt denna beteckning genom protokollet den 24 maj 2018.

6 Artikel 1 punkt 2 har tillkommit genom protokollet den 24 maj 2018.

2019:175

SFS

Artikel 2

Article 2

Skatter som omfattas av avtalet

Taxes covered

1. Detta avtal till�mpas p� skatter

p� inkomst som p�f�rs f�r en
avtalsslutande stats r�kning, obero-
ende av det s�tt p� vilket skatterna
tas ut.

1. This Convention shall apply to

taxes on income imposed on behalf
of each Contracting State, irrespec-
tive of the manner in which they are
levied.

2. Med skatter p� inkomst f�rst�s

alla skatter som utg�r p� inkomst i
dess helhet eller p� delar av inkomst,
d�ri inbegripna skatter p� vinst p�
grund av �verl�telse av l�s eller fast
egendom samt skatter p� v�rde-
stegring.

2. There shall be regarded as taxes

on income all taxes imposed on total
income, or on elements of income,
including taxes on gains from the
alienation of movable or immovable
property, as well as taxes on capital
appreciation.

3.7 De skatter p� vilka detta avtal

till�mpas �r:

3. The taxes to which this

Convention shall apply are:

a) i Ryska Federationen:

(a) in the Russian Federation:

1) skatten p� vinster f�r organisa-

tioner,

(i) the tax on profits of organisa-

tions;

2) inkomstskatten f�r fysiska

personer,

(ii) the tax on income of

individuals;

3) skatten p� organisationers till-

g�ngar,

(iii) the tax on property of

organisations;

4) skatten p� fysiska personers

tillg�ngar,

(iv) the tax on property of indi-

viduals

(i det f�ljande ben�mnda rysk

skatt);

(hereinafter

referred

Russian tax);

b) i Sverige:

(b) in Sweden:

1) den statliga inkomstskatten,

(i) the national income tax (den

statliga inkomstskatten);

2) kupongskatten,

(ii) the withholding tax on

dividends (kupongskatten);

3) den s�rskilda inkomstskatten

f�r utomlands bosatta,

(iii) the income tax on non-

residents (den s�rskilda inkomst-
skatten f�r utomlands bosatta);

4) den s�rskilda inkomstskatten

f�r utomlands bosatta artister m.fl.,

(iv) the income tax on non-

resident artistes and athletes (den
s�rskilda inkomstskatten f�r utom-
lands bosatta artister m.fl.);

5) den

kommunala

inkomst-

skatten,

(v) the municipal income tax (den

kommunala inkomstskatten);

6) statlig f�rm�genhetsskatt

(vi) net wealth tax (statlig f�r-

m�genhetsskatt)

(i det f�ljande ben�mnda svensk

skatt).

(hereinafter

referred

Swedish tax).

4. Avtalet till�mpas �ven p�

skatter av samma eller i huvudsak
likartat slag, som efter under-
tecknandet av detta avtal p�f�rs vid

4. The Convention shall apply

also to any identical or substantially
similar taxes which are imposed
after the date of signature of the

7 Artikel 2 punkt 3 har f�tt denna lydelse genom protokollet den 24 maj 2018.

2019:175

SFS

sidan av eller i st�llet f�r de skatter
som anges i punkt 3. De beh�riga
myndigheterna i de avtalsslutande
staterna skall meddela varandra de
v�sentliga �ndringar som vidtagits i
respektive skattelagstiftning.

Convention in addition to, or in
place of, the taxes referred to in
paragraph 3. The competent autho-
rities of the Contracting States shall
notify each other of any substantial
changes which have been made in
their respective taxation laws.

Artikel 3

Article 3

Allm�nna definitioner

General definitions

1. Om inte sammanhanget f�r-

anleder annat, har vid till�mpningen
av detta avtal f�ljande uttryck nedan
angiven betydelse:

1. For the purposes of this Con-

vention, unless the context otherwise
requires:

a) Ryssland

�syftar

Ryska

Federationen och innefattar, n�r
uttrycket anv�nds i geografisk
betydelse, Rysslands territorium,
territorialvattnet samt �ven den
ekonomiska zonen och kontinental-
sockeln �ver vilka Ryska Federa-
tionen, i �verensst�mmelse med
folkr�ttens regler, �ger ut�va
suver�na r�ttigheter och jurisdiktion,
och inom vilka omr�den Ryska
Federationens

skattelagstiftning

�ger till�mpning;

(a) the term Russia means the

Russian Federation, and when used
in a geographical sense, the term
Russia includes its territory, the
territorial sea and also the economic
zone and continental shelf in which
the Russian Federation may exercise
sovereign rights and jurisdiction in
accordance with international law
and in which the tax legislation of
the Russian Federation is in force;

b) Sverige �syftar Konunga-

riket Sverige och innefattar, n�r
uttrycket anv�nds i geografisk bety-
delse, Sveriges territorium, Sveriges
territorialvatten och andra havs-
omr�den �ver vilka Sverige, i �ver-
ensst�mmelse

med

folkr�ttens

regler, ut�var suver�na r�ttigheter
eller jurisdiktion;

(b) the term Sweden means the

Kingdom of Sweden and, when used
in a geographical sense, includes the
national territory, the territorial sea
of Sweden as well as other maritime
areas over which Sweden in accor-
dance with international laws exer-
cises sovereign rights or jurisdiction;

c) en avtalsslutande stat och

den andra avtalsslutande staten
�syftar Ryssland eller Sverige,
beroende p� sammanhanget;

State and the other Contracting
State mean Russia or Sweden, as
the context requires;

d) person inbegriper fysisk

person samt juridisk person och
annan personsammanslutning som
bildats i enlighet med lagstiftningen
i en avtalsslutande stat och som vid
beskattningen behandlas s�som
juridisk person;

(d) the term person includes an

individual, any legal entity, and any
other association of persons created
in accordance with the laws of a
Contracting State and which is
treated as a legal entity for tax
purposes;

e) bolag �syftar juridisk person

eller annan som vid beskattningen
behandlas s�som juridisk person;

(e) the term company means

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

2019:175

SFS

f) internationell trafik �syftar

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

(f) the term international traffic

means any transport by a ship or
aircraft operated by a resident of a
Contracting State, except when the
ship or aircraft is operated solely
between places in the other
Contracting State;

g) beh�rig myndighet �syftar:

(g) the term competent autho-

rity means:

1) i Ryssland, finansministeriet

eller dess befullm�ktigade ombud,

(i) in Russia, the Ministry of

Finance or its authorized repre-
sentative;

2) i Sverige, finansministern,

dennes befullm�ktigade ombud eller
den myndighet �t vilken uppdras att
vara

beh�rig

myndighet

vid

till�mpningen av detta avtal.

(ii) in Sweden, the Minister of

Finance, his authorized repre-
sentative or the authority which is
designated as a competent authority
for the purposes of this Convention.

2. D� en avtalsslutande stat

till�mpar avtalet anses, s�vida inte
sammanhanget f�ranleder annat,
varje uttryck som inte definierats i
avtalet ha den betydelse som
uttrycket har enligt den statens
lagstiftning i fr�ga om s�dana skatter
p� vilka avtalet till�mpas.

2. As regards the application of

the Convention by a Contracting
State, any term not defined therein
shall, unless the context otherwise
requires, have the meaning which it
has under the law of that State
concerning the taxes to which the
Convention applies.

Artikel 4

Article 4

Hemvist

Resident

1. Vid till�mpningen av detta

avtal �syftar uttrycket person med
hemvist i en avtalsslutande stat
person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p�
grund av domicil, bos�ttning, plats
f�r inregistrering, plats f�r f�re-
tagsledning eller annan liknande
omst�ndighet. Uttrycket inbegriper
inte person som �r skattskyldig i
denna stat endast f�r inkomst fr�n
k�lla i denna stat.

1. For the purposes of this

Convention, the term resident of a
Contracting State means any
person who, under the laws of that
State, is liable to tax therein by
reason of his domicile, residence,
place of registration, place of
management or any other criterion
of a similar nature. This term does
not include any person who is liable
to tax in that State in respect only of
income from sources in that State.

2. D� p� grund av best�m-

melserna i punkt 1 fysisk person har
hemvist i b�da avtalsslutande
staterna, best�ms hans hemvist p�
f�ljande s�tt:

2. Where by reason of the pro-

visions of paragraph 1 an individual
is a resident of both Contracting
States, then his status shall be
determined as follows:

a) han anses ha hemvist i den stat

d�r han har en bostad som stadig-
varande st�r till hans f�rfogande.
Om han har en s�dan bostad i b�da
staterna, anses han ha hemvist i den
stat med vilken hans personliga och

(a) he shall be deemed to be a

resident of the State in which he has
a permanent home available to him;
if he has a permanent home available
to him in both States, he shall be
deemed to be a resident of the State
with which his personal and

2019:175

SFS

ekonomiska f�rbindelser �r starkast
(centrum f�r levnadsintressena);

economic relations are closer (centre
of vital interests);

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�rfo-
gande, anses han ha hemvist i den
stat d�r han stadigvarande vistas;

(b) if the State in which he has his

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

c) om han stadigvarande vistas i

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

both States or in neither of them, he
shall be deemed to be a resident of
the State of which he is a citizen;

d) om en avtalsslutande stat anser

honom vara medborgare i den staten
och den andra avtalsslutande staten
anser honom vara medborgare i
denna andra stat eller om han inte
anses vara medborgare i n�gon av
staterna, skall de beh�riga myndig-
heterna i de avtalsslutande staterna
avg�ra fr�gan genom �msesidig
�verenskommelse.

(d) if

Contracting

State

considers him to be a citizen of that
State and the other Contracting State
considers him to be a citizen of that
other State, or if neither State
considers him to be a citizen, the
competent authorities of the Con-
tracting States shall settle the ques-
tion by mutual agreement.

3.8 D� p� grund av best�m-

melserna i punkt 1 annan person �n
fysisk person har hemvist i b�da
avtalsslutande staterna, ska de
beh�riga myndigheterna s�ka av-
g�ra fr�gan genom �msesidig
�verenskommelse.

3. Where by reason of the

provisions of paragraph 1 a person
other than an individual is a resident
of both Contracting States, the
competent

authorities

the

Contracting States shall endeavour
to settle the question by mutual
agreement.

Artikel 5

Article 5

Fast driftst�lle

Permanent establishment

1. Vid till�mpningen av detta

avtal �syftar uttrycket fast drift-
st�lle en stadigvarande plats f�r
aff�rsverksamhet, fr�n vilken en
person med hemvist i en avtals-
slutande stat bedriver aff�rsverk-
samhet, i den andra avtalsslutande
staten.

1. For the purposes of this Con-

vention, the term permanent estab-
lishment means a fixed place of
business through which a resident of
a Contracting State carries on
business activities in the other
Contracting State.

2. Uttrycket fast driftst�lle

innefattar s�rskilt:

2. The term permanent estab-

lishment includes especially:

a) plats f�r f�retagsledning,

(a) a place of management;

b) filial,

(b) a branch;

c) kontor,

d) fabrik,

(d) a factory;

e) verkstad, och

(e) a workshop; and

8 Artikel 4 punkt 3 har f�tt denna lydelse genom protokollet den 24 maj 2018.

2019:175

SFS

f) gruva, olje- eller gask�lla,

stenbrott eller annan plats f�r
utvinning av naturtillg�ngar.

(f) a mine, an oil or gas well, a

quarry or any other place of
extraction of natural resources.

3. Uttrycket fast driftst�lle om-

fattar �ven plats f�r byggnads-,
anl�ggnings-, monterings- eller
installationsverksamhet eller verk-
samhet som best�r av �vervakning i
anslutning d�rtill, men endast om
verksamheten p�g�r under en tid-
rymd som �verstiger tolv m�nader.

3. The term permanent establish-

ment likewise encompasses a buil-
ding site, a construction, assembly or
installation project or supervisory
activities in connection therewith,
but only where such site, project or
activities are carried on for a period
of more than twelve months.

4. Utan hinder av f�reg�ende

best�mmelser i denna artikel skall
f�ljande aktiviteter som bedrivs av
en person med hemvist i en avtals-
slutande stat inte anses bedrivna fr�n
fast driftst�lle i den andra
avtalsslutande staten:

4. Notwithstanding the preceding

provisions of this Article, the
following kinds of activity of a per-
son which is a resident of a Contra-
cting State will not be treated as
carried on in the other Contracting
State through a permanent estab-
lishment:

a) anv�ndningen av anordningar

uteslutande f�r lagring, utst�llning
eller utl�mnande av personen
tillh�riga varor,

(a) the use of facilities solely for

the purpose of storage, display, or
delivery of goods and merchandise
belonging to this person;

b) innehavet av ett personen

tillh�rigt varulager uteslutande f�r
lagring, utst�llning eller utl�m-
nande,

(b) the maintenance of a stock of

goods or merchandise belonging to
this person solely for the purpose of
storage, display, or delivery;

c) innehavet av ett personen

tillh�rigt varulager uteslutande f�r
bearbetning eller f�r�dling genom
annan persons f�rsorg,

goods or merchandise belonging to
this person solely for the purpose of
processing by another person;

d) innehavet av en stadigvarande

plats f�r aff�rsverksamhet ute-
slutande f�r ink�p av varor eller
inh�mtande av upplysningar f�r
personen,

(d) the maintenance of a fixed

place of business solely for the
purpose of purchasing goods or
merchandise, or of collecting infor-
mation, for this person;

e) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslu-
tande f�r att f�r personen bedriva
annan verksamhet av f�rberedande
eller bitr�dande art,

(e) the maintenance of a fixed

place of business solely for the
purpose of carrying on, for this
person, any other activity of a
preparatory or auxiliary character;

f) innehavet av stadigvarande

plats f�r aff�rsverksamhet uteslut-
ande f�r att kombinera verksamheter
som anges i punkterna ae, under
f�ruts�ttning

att

hela

den

verksamhet som bedrivs fr�n den
stadigvarande platsen f�r aff�rs-
verksamhet p� grund av denna
kombination �r av f�rberedande
eller bitr�dande art.

(f) the maintenance of a fixed

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

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5. Utan hinder av best�mmelserna

i punkterna 1 och 2 skall, i fall d� en
person

med

hemvist

avtalsslutande stat bedriver verk-
samhet i den andra avtalsslutande
staten genom en representant,
personen anses ha fast driftst�lle i
denna andra stat betr�ffande varje
verksamhet som denna representant
bedriver f�r personen, om repre-
sentanten uppfyller vart och ett av
f�ljande villkor:

5. Notwithstanding the provisions

of paragraphs 1 and 2, where a
person which is a resident of a
Contracting

State

carries

activities in the other Contracting
State through an agent, that person
shall be deemed to have a permanent
establishment in that other State in
respect of any activities which the
agent undertakes for that person, if
the agent meets each of the
following conditions:

a) han har fullmakt att i denna

andra stat sluta avtal i personens
namn,

(a) he has an authority to conclude

contracts in that other State in the
name of that person;

b) han regelm�ssigt anv�nder

denna fullmakt,

(b) he habitually exercises that

authority;

c) han �r inte en s�dan oberoende

representant p� vilken punkt 6 till-
l�mpas, samt

independent status to whom the
provisions of paragraph 6 apply; and

d) hans verksamhet �r inte

begr�nsad till s�dan verksamhet som
anges i punkt 4.

(d) his activities are not limited to

those mentioned in paragraph 4.

6. Person med hemvist i en

avtalsslutande stat anses inte ha fast
driftst�lle i den andra avtalsslutande
staten endast p� den grund att
personen bedriver aff�rsverksamhet
i denna andra stat genom f�rmedling
av m�klare, kommission�r eller
annan oberoende representant, under
f�ruts�ttning att s�dan m�klare,
kommission�r eller representant
d�rvid bedriver sin sedvanliga
aff�rsverksamhet.

N�r

s�dan

m�klare,

kommission�r

eller

representant bedriver sin verk-
samhet uteslutande eller n�stan
uteslutande f�r s�dan persons
r�kning, anses han emellertid inte
vara en s�dan oberoende repre-
sentant som avses i denna punkt.

6. A resident of a Contracting

State shall not be deemed to have a
permanent establishment in the other
Contracting State merely because it
carries on business in that other State
through a broker, general com-
mission agent or any other agent of
an independent status, provided that
such persons are acting in the
ordinary course of their business.
However, when the activities of such
an agent are devoted wholly or
almost wholly on behalf of that
resident, he will not be considered an
agent of an independent status
within the meaning of this
paragraph.

7. Den omst�ndigheten att ett

bolag

med

hemvist

avtalsslutande stat kontrollerar eller
kontrolleras av ett bolag med
hemvist i den andra avtalsslutande
staten eller ett bolag som bedriver
aff�rsverksamhet i denna andra 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.

7. The fact that a company which

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

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Artikel 6

Article 6

Inkomst av fast egendom

Income from immovable property

1. Inkomst, som person med

hemvist i en avtalsslutande stat
f�rv�rvar av fast egendom (d�ri
inbegripen inkomst av lantbruk eller
skogsbruk) bel�gen i den andra
avtalsslutande staten, f�r beskattas i
denna andra stat.

1. Income derived by a resident of

a Contracting State from immovable
property (including income from
agriculture or forestry) situated in
the other Contracting State may be
taxed in that other State.

2. Uttrycket fast egendom har

den betydelse som uttrycket har
enligt lagstiftningen i den avtals-
slutande 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 privat-
r�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 mineral-
f�rekomst, k�lla eller annan natur-
tillg�ng. Skepp, b�tar och luftfartyg
anses inte vara fast egendom.

2. The term immovable prop-

erty shall have the meaning which
it has under the law 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 agriculture and forestry,
rights to which the provisions of
general law respecting landed
property apply, buildings, usufruct
of immovable property and rights to
variable or fixed payments as con-
sideration for the working of, or the
right to work, mineral deposits,
sources and other natural resources.
Ships, boats and aircraft shall not be
regarded as immovable property.

3. Best�mmelserna i punkt 1 till-

l�mpas p� inkomst som f�rv�rvas
genom omedelbart brukande, genom
uthyrning eller annan anv�ndning av
fast egendom.

3. The provisions of paragraph 1

shall apply to income derived from
the direct use, letting, or use in any
other form of immovable property.

4. Best�mmelserna i punkterna 1

och 3 till�mpas �ven p� inkomst av
fast egendom som tillh�r f�retag och
p� inkomst av fast egendom som
anv�nds vid sj�lvst�ndig yrkes-
ut�vning.

4. The provisions of paragraphs 1

and 3 shall also apply to the income
from immovable property of an
enterprise and to income from
immovable property used for the
performance of independent perso-
nal services.

Artikel 7

Article 7

Inkomst av r�relse

Business profits

1. Inkomst av r�relse, som person

med hemvist i en avtalsslutande stat
f�rv�rvar, beskattas endast i denna
stat, s�vida inte personen bedriver
r�relse i den andra avtalsslutande
staten fr�n d�r bel�get fast drift-
st�lle. Om personen bedriver r�relse

1. The business profits of a

resident of a Contracting State shall
be taxable only in that State unless
the resident carries on business in
the other Contracting State through a
permanent establishment situated
therein. If the resident carries on

2019:175

SFS

p� nyss angivet s�tt, f�r personens
inkomst beskattas i den andra staten,
men endast s� stor del av den som �r
h�nf�rlig till det fasta driftst�llet.

business as aforesaid, the profits of
the resident may be taxed in the
other State, but only so much of
them as is attributable to that
permanent establishment.

2. Om person med hemvist i en

avtalsslutande stat bedriver 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 avtals-
slutande staten till det fasta drift-
st�llet den inkomst som det kan
antas att driftst�llet skulle ha
f�rv�rvat, om det varit en frist�ende
person, som bedrivit verksamhet av
samma eller liknande slag under
samma eller liknande villkor och
sj�lvst�ndigt avslutat aff�rer med
personen med hemvist i den
f�rstn�mnda staten till vilket
driftst�llet h�r.

2. Subject to the provisions of

paragraph 3, where a resident of a
Contracting State carries 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 person engaged in the same
or similar activities under the same
or similar conditions and dealing
wholly independently with the
resident of which it is a permanent
establishment.

3. Vid best�mmandet av fast

driftst�lles inkomst skall avdrag
medges f�r dokumenterade och
styrkta utgifter som uppkommit f�r
driftst�llets verksamhet, h�runder
inbegripna utgifter f�r verksam-
hetens ledning och allm�nna f�r-
valtning, oavsett om utgifterna
uppkommit i den stat d�r det fasta
driftst�llet �r bel�get eller utanf�r
den staten.

3. In determining the profits of a

permanent establishment deductions
should be allowed with documentary
confirmed expenses, incurred for the
aims of the activity of that
establishment including managerial
and general administrative expenses,
irrespective of whether these ex-
penses were incurred in the State
where the permanent establishment
is situated or outside that State.

4. Om inkomst h�nf�rlig till fast

driftst�lle enligt reglerna i en
avtalsslutande stat kan best�mmas
p� grundval av en proportionell f�r-
delning av personens hela inkomst
p� de olika grenarna av personens
verksamhet,

hindrar

best�m-

melserna i punkt 2 inte att en s�dan
f�rdelning f�r ske. Den f�rdel-
ningsmetod som anv�nds f�r dock
inte strida mot de i denna artikel
angivna principerna.

4. If in one Contracting State there

is a rule of determining the share of
profits related to the permanent
establishment on the basis of pro-
portional distribution of the total
profits of a person among his indi-
vidual subdivisions, then the pro-
visions of paragraph 2 shall not
prevent the application of this rule.
But the adopted method of propor-
tional distribution of profits must not
contradict the principles contained
in this Article.

5. Inkomst h�nf�rs inte till fast

driftst�lle som innehas av person
med hemvist i en avtalsslutande stat
endast av den anledningen att varor
ink�ps genom det fasta driftst�llets
f�rsorg f�r s�dan persons r�kning.

5. No profits shall be attributed to

a permanent establishment of a
person which is a resident of a
Contracting State by reason of the
mere purchase by the permanent
establishment of goods or mer-
chandise for that person.

2019:175

SFS

6. Vid till�mpningen av f�re-

g�ende punkter best�ms inkomst
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. For the purposes of the

preceding paragraphs, 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
reason to the contrary.

7. Ing�r i inkomst av r�relse-

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

7. Where profits include items of

income which are dealt with
separately in other Articles of this
Convention, then the provisions of
those Articles shall not be affected
by the provisions of this Article.

Artikel 8

Article 8

Inkomst av internationell sj�fart och
luftfart

Income from international shipping
and air transport

1. Inkomst som f�rv�rvas av en

person med hemvist i en avtals-
slutande stat genom anv�ndningen
av skepp eller luftfartyg i
internationell trafik, inbegripen
s�dan inkomst som ber�knas med
avseende p� totalt tonnage, beskattas
endast i denna stat.

1. Any income received by a

resident of a Contracting State from
the operation of ships or aircraft in
international traffic, including such
calculated in respect of total
tonnage, shall be taxable only in that
State.

2. Vid till�mpningen av detta

avtal �syftar inkomst som f�rv�rvas
genom anv�ndningen av skepp eller
luftfartyg i internationell trafik
s�dan inkomst, som f�rv�rvas av
person som svarar f�r den egentliga
driften av s�dana transportmedel
som anges i punkt 1 i denna artikel,
genom

omedelbart

brukande,

uthyrning eller anv�ndning p� annat
s�tt inbegripet anv�ndning, innehav
eller uthyrning av containers och
d�rtill h�rande utrustning.

2. For the aims of this Convention

the income from the operation of
ships or aircraft in international
traffic shall mean the income
received by the person operating the
transport facilities referred to in
paragraph 1 of this Article, from
direct use, from renting or using the
transport means in any other form,
including the use, maintenance or
rental of containers and equipment
related to it.

3.9 Best�mmelserna i punkterna 1

och 2 till�mpas �ven p� inkomst som
f�rv�rvas genom deltagande i en
pool, ett gemensamt f�retag eller en
internationell driftsorganisation.

3. The provisions of paragraphs 1

and 2 shall also apply to income
from the participation in a pool, a
joint business or an international
operating agency.

Best�mmelserna i punkterna 1

och 2 till�mpas betr�ffande inkomst
som f�rv�rvas av luftfartskonsortiet
Scandinavian

Airlines

System

(SAS) endast i fr�ga om den del av
inkomsten som motsvarar den andel
i konsortiet som innehas av SAS

With respect to income derived by

the

air

transport

consortium

Scandinavian

Airlines

System

(SAS) the provisions of paragraphs
1 and 2 shall apply only to such part
of the income as corresponds to the
participation held in that consortium

9 Artikel 8 punkt 3 andra stycket har f�tt denna lydelse genom protokollet den 24 maj 2018.

2019:175

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Sverige AB, den svenske del�garen i
SAS.

by SAS Sverige AB, the Swedish
partner of SAS.

Artikel 9

Article 9

Justering av inkomst

Adjustment of income

1. I fall d�

1. Where:

a) en person med hemvist i en

avtalsslutande stat direkt eller in-
direkt deltar i ledningen eller
kontrollen av en person med hemvist
i den andra avtalsslutande staten
eller �ger del i denna persons kapital,
eller

(a) a person which is a resident of

a Contracting State participates
directly or indirectly in the manage-
ment, control or capital of a person
which is a resident of the other
Contracting State, or

b) samma personer direkt eller

indirekt deltar i ledningen eller
kontrollen av eller �ger del av en
person med hemvist i en avtals-
slutande stat och en annan person,
iakttas f�ljande.

(b) the same persons participate

directly or indirectly in the manage-
ment, control or capital of a person
which is a resident of a Contracting
State and any other person,

Om mellan personerna i fr�ga om

handelsf�rbindelser eller finansiella
f�rbindelser avtalas eller f�reskrivs
villkor, som avviker fr�n dem som
skulle ha avtalats mellan av varandra
oberoende personer, f�r all inkomst,
som utan s�dana villkor skulle ha
tillkommit den ena personen men
som p� grund av villkoren i fr�ga
inte tillkommit denna person,
inr�knas i denna persons inkomst
och beskattas i �verensst�mmelse
d�rmed.

and in either case conditions are

made or imposed between the two
persons in their commercial or
financial relations which differ from
those which would be made between
independent persons, then any
income which would, but for those
conditions, have accrued to one of
the persons, but, by reason of those
conditions, have not so accrued, may
be included in the income of that
person and taxed accordingly.

2.10 I fall d� inkomst, som av en

avtalsslutande stat inr�knats i
inkomsten f�r en person, av den
andra avtalsslutande staten i enlighet
med best�mmelserna i punkt 1 �ven
inr�knats i inkomsten f�r en annan
person, ska den f�rstn�mnda staten,
om den anser justeringen ber�ttigad
s�v�l i princip som i fr�ga om
beloppet, genomf�ra vederb�rlig
justering av det skattebelopp som
p�f�rts den f�rstn�mnda personen
f�r inkomsten. Vid s�dan justering
iakttas �vriga best�mmelser i detta
avtal och de beh�riga myndig-
heterna ska vid behov �verl�gga
med varandra.

2. Where, in accordance with the

provisions of paragraph 1, income
which has been included by a
Contracting State in the income of a
person is also included by the other
Contracting State in the income of
another person, then the first State, if
it considers that the adjustment made
by the other State is justified both in
principle and as regards the amount,
shall make an appropriate adjust-
ment to the amount of tax charged to
the first person on such income. In
determining this adjustment, due
regard shall be paid to the other
provisions of this Convention, and
the competent authorities of the

10 Artikel 9 punkt 2 har f�tt denna lydelse genom protokollet den 24 maj 2018.

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Contracting States shall consult each
other as necessary.

Artikel 10

Article 10

Utdelning

Dividends

1.11 Utdelning fr�n bolag med

hemvist i en avtalsslutande stat eller
fr�n en investeringsfond som har
bildats i en avtalsslutande stat till en
person med hemvist i den andra
avtalsslutande staten f�r beskattas i
denna andra stat.

1. Dividends paid by a company

which is a resident of a Contracting
State, or an investment fund which is
established in a Contracting State, to
a resident of the other Contracting
State may be taxed in that other
State.

2.12 Utdelningen f�r emellertid

beskattas �ven i den avtalsslutande
stat d�r bolaget som betalar utdel-
ningen har hemvist eller d�r inve-
steringsfonden som betalar utdel-
ningen har bildats, enligt lagstift-
ningen i denna stat, men om den som
har r�tt till utdelningen har hemvist i
den andra avtalsslutande staten f�r
skatten inte �verstiga:

2. However, such dividends may

also be taxed in, and according to the
laws of, the Contracting State of
which the company paying the divi-
dends is a resident, or in the case of
an investment fund, in, and ac-
cording to the laws of, the Con-
tracting State under the laws of
which it is established, but if the
beneficial owner of the dividends is
a resident of the other Contracting
State, the tax so charged shall not
exceed:

a) 5 procent av utdelningens

bruttobelopp, om den som har r�tt
till utdelningen �r ett bolag (med
undantag f�r handelsbolag) som
direkt innehar minst 10 procent av
kapitalet i det utdelande bolaget
(med undantag f�r ett utdelande
bolag som �r en investeringsfond)
och detta innehav vid tidpunkten f�r
den faktiska utbetalningen av utdel-
ningen uppg�r till minst 80 000 euro
eller motsvarande summa i n�gon
annan valuta,

(a) 5 per cent of the gross amount

of the dividends if the beneficial
owner is a company (other than a
partnership) which holds directly at
least 10 per cent of the capital of the
company paying the dividends
(other than a paying company that is
an investment fund) and this holding
amounts to at least 80 000 euros or
an equivalent amount in any other
currency at the moment of the actual
distribution of the dividends;

b) 15 procent av utdelningens

bruttobelopp i �vriga fall.

(b) 15 per cent of the gross

amount of the dividends in all other
cases.

Best�mmelserna i denna punkt

ber�r inte bolagets beskattning f�r
den vinst av vilken utdelningen
betalas.

This paragraph shall not affect the

taxation of the company in respect of
the profits out of which the
dividends are paid.

3.13 Med uttrycket utdelning

f�rst�s i denna artikel inkomst av
aktier, gruvaktier, stiftarandelar eller
andra r�ttigheter, som inte �r

3. The term dividends as used in

this Article means income from
shares, mining shares, founders'
shares or other rights, not being

11 Artikel 10 punkt 1 har f�tt denna lydelse genom protokollet den 24 maj 2018.

12 Artikel 10 punkt 2 har f�tt denna lydelse genom protokollet den 24 maj 2018.

13 Artikel 10 punkt 3 har f�tt denna lydelse genom protokollet den 24 maj 2018.

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fordringar, med r�tt till andel i vinst,
samt inkomst av andra andelar i
bolag, som enligt lagstiftningen i
den stat d�r det utdelande bolaget
har hemvist vid beskattningen be-
handlas p� samma s�tt som inkomst
av aktier. Uttrycket omfattar �ven
betalning som utg�r p� andelar i en
investeringsfond.

debt-claims, participating in profits,
as well as income from other
corporate rights which is subjected
to the same taxation treatment as
income from shares by the laws of
the State of which the company
making the distribution is a resident.
This term also means any payments
on units of investment funds.

4. Best�mmelserna i punkterna 1

och 2 till�mpas inte, om den som har
r�tt till utdelningen har hemvist i en
avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande
staten, d�r bolaget som betalar
utdelningen har hemvist, fr�n d�r
bel�get fast driftst�lle eller ut�var
sj�lvst�ndig

yrkesverksamhet i

denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den
andel p� grund av vilken utdelningen
betalas �ger verkligt samband med
det fasta driftst�llet eller den
stadigvarande anordningen. I s�dant
fall till�mpas best�mmelserna i
artikel 7 respektive artikel 14.

4. The provisions of paragraphs 1

and 2 shall not apply if the beneficial
owner of the dividends, being a
resident of a Contracting State,
carries on business in the other
Contracting State of which the
company paying the dividends is a
resident, through a permanent estab-
lishment situated therein, or perf-
orms in that other State independent
personal services from a fixed base
situated therein, and the holding in
respect of which the dividends are
paid is effectively connected with
such permanent establishment or
fixed base. In such case the
provisions of Article 7 or Article 14,
as the case may be, shall apply.

5. Om bolag med hemvist i en

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

5. Where a company which is a

resident of a Contracting State
derives profits or income from the
other Contracting State, that other
State may not impose any tax on the
dividends paid by the company,
except insofar as such dividends are
paid to a resident of that other State
or insofar as the holding in respect of
which the dividends are paid is
effectively connected with a perma-
nent establishment or a fixed base
situated in that other State, nor
subject the company's undistributed
profits to a tax on the company's
undistributed profits, even if the
dividends paid or the undistributed
profits consist wholly or partly of
profits or income arising in such
other State.

2019:175

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Artikel 11

Article 11

R�nta

Interest

1. R�nta som h�rr�r fr�n en

avtalsslutande stat och som betalas
till person med hemvist i den andra
avtalsslutande staten, beskattas
endast i denna andra stat, om
personen i fr�ga har r�tt till r�ntan.

1. Interest arising in a Contracting

State and paid to a resident of the
other Contracting State shall be
taxable only in that other State if
such a resident is the beneficial
owner of the interest.

2. Med uttrycket r�nta f�rst�s i

denna artikel inkomst av varje slags
fordran, antingen den s�kerst�llts
genom inteckning i fast egendom
eller inte och antingen den medf�r
r�tt till andel i g�lden�rens vinst eller
inte. Uttrycket �syftar s�rskilt in-
komst av v�rdepapper som utf�rdats
av staten och inkomst av obliga-
tioner eller debentures, d�ri inbe-
gripna agiobelopp och vinster som
h�nf�r sig till s�dana v�rdepapper,
obligationer eller debentures. Straff-
avgift p� grund av sen betalning
anses inte som r�nta vid till�mp-
ningen av denna artikel.

2. The term interest as used in

this Article means income from
debt-claims of every kind, whether
or not secured by mortgage and
whether or not carrying a right to
participate in the debtor's profits,
and in particular, income from
government securities and income
from bonds or debentures, including
premiums and prizes attaching to
such securities, bonds or debentures.
Penalty charges for late payment
shall not be regarded as interest for
the purpose of this Article.

3. Best�mmelserna i punkt 1

till�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 driftst�lle eller
ut�var sj�lvst�ndig yrkesverksamhet
i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den
fordran f�r vilken r�ntan betalas �ger
verkligt samband med det fasta
driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas
best�mmelserna i artikel 7 respek-
tive artikel 14.

3. The provisions of paragraph 1

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, or
performs in that other State
independent personal services from
a fixed base situated therein, and the
debt-claim in respect of which the
interest is paid is effectively
connected with such permanent
establishment or fixed base. In such
case the provisions of Article 7 or
Article 14, as the case may be, shall
apply.

4. D� p� grund av s�rskilda

f�rbindelser mellan utbetalaren och
den som har r�tt till r�ntan 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�rbindelser inte f�relegat, till�mpas

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 interest, having regard
to the debt-claim for which it is paid,
exceeds the amount which would
have been agreed upon by the payer
and the beneficial owner in the
absence of such relationship, the

2019:175

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best�mmelserna i denna artikel
endast p� sistn�mnda belopp. I s�-
dant fall beskattas �verskjutande
belopp enligt lagstiftningen i vardera
avtalsslutande staten med iakt-
tagande av �vriga best�mmelser i
detta avtal.

provisions of this Article shall apply
only to the last-mentioned amount.
In such case, the excess part of the
payments shall remain taxable ac-
cording to the laws of each Con-
tracting State, due regard being had
to the other provisions of this
Convention.

Artikel 12

Article 12

Royalty

1. Royalty som h�rr�r fr�n en

avtalsslutande stat och som betalas
till person med hemvist i den andra
avtalsslutande staten, beskattas
endast i denna andra stat, om perso-
nen i fr�ga har r�tt till royaltyn.

1. Royalties arising in a Con-

tracting State and paid to a resident
of the other Contracting State shall
be taxable only in that other State if
such a resident is the beneficial
owner of the royalties.

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 biograffilm och film
eller band f�r radio- eller tele-
visionsuts�ndning, patent, varu-
m�rke, m�nster eller modell, ritning,
hemligt recept eller hemlig till-
verkningsmetod eller programvara
f�r datorer eller f�r upplysning om
erfarenhetsr�n av industriell, kom-
mersiell eller vetenskaplig natur.

2. The term royalties as used in

this Article 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 cinemato-
graph films and films or tapes for
radio or television broadcasting, any
patent, trade mark, design or model,
plan, secret formula or process, any
computer software program, or for
information concerning industrial,
commercial or scientific experience.

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 royaltyn h�rr�r,
fr�n d�r bel�get fast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksamhet
i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den
r�ttighet eller egendom i fr�ga om
vilken royaltyn betalas �ger verkligt
samband med det fasta driftst�llet
eller den stadigvarande anord-
ningen. I s�dant fall till�mpas
best�mmelserna i artikel 7 respek-
tive artikel 14.

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, or
performs in that other State
independent personal services from
a fixed base situated therein, and the
right or property in respect of which
the royalties are paid is effectively
connected with such permanent
establishment or fixed base. In such
case the provisions of Article 7 or
Article 14, as the case may be, shall
apply.

2019:175

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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 person
royaltybeloppet, med h�nsyn till det
nyttjande, den r�tt eller den upp-
lysning 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�rbindelser inte f�relegat, till�mpas
best�mmelserna i denna artikel
endast p� sistn�mnda belopp. I
s�dant fall beskattas �verskjutande
belopp enligt lagstiftningen i vardera
avtalsslutande staten med iakt-
tagande av �vriga best�mmelser i
detta avtal.

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 re-
gard 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
beneficial 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 taxable according to the
laws of each Contracting State, due
regard being had to the other
provisions of this Convention.

Artikel 13

Article 13

Realisationsvinst

Income from the increment of the
value of property

1. Inkomst som person med hem-

vist i en avtalsslutande 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
avtalsslutande staten, f�r beskattas i
denna andra stat.

1. The income derived by a

resident of a Contracting State from
the alienation of immovable pro-
perty referred to in Article 6 and
situated in the other Contracting
State may be taxed in that other
State.

2. Inkomst p� grund av �ver-

l�telse av l�s egendom, som utg�r
del av r�relsetillg�ngarna i fast
driftst�lle, vilket en person med
hemvist i en avtalsslutande stat har i
den andra avtalsslutande staten, eller
av l�s egendom, h�nf�rlig till stadig-
varande anordning f�r att ut�va
sj�lvst�ndig yrkesverksamhet, som
person med hemvist i en avtals-
slutande stat har i den andra avtals-
slutande staten, f�r beskattas i denna
andra stat. Detsamma g�ller inkomst
p� grund av �verl�telse av s�dant
fast driftst�lle (f�r sig eller tillsam-
mans med hela f�retaget) eller av
s�dan stadigvarande anordning.

2. Income from the alienation of

movable property forming part of
the business property of a permanent
establishment which a resident of a
Contracting State has in the other
Contracting State or of movable
property pertaining to a fixed base
available to a resident of a Con-
tracting State in the other Con-
tracting State for the purpose of
performing independent personal
services, including such income
from the alienation of such a per-
manent establishment (alone or with
the whole enterprise) or of such
fixed base, may be taxed in that
other State.

3. Inkomst som person med hem-

vist i en avtalsslutande stat f�rv�rvar
p� grund av �verl�telse av skepp
eller luftfartyg som anv�nds i inter-
nationell trafik eller av l�s egendom
som �r h�nf�rlig till anv�ndningen

3. Income derived by a resident of

a Contracting State from the alien-
ation of ships or aircraft operated in
international traffic or movable
property pertaining to the operation

2019:175

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av s�dana skepp eller luftfartyg,
beskattas endast i denna stat.

of such ships or aircraft shall be
taxable only in that State.

Best�mmelserna i denna punkt

till�mpas betr�ffande inkomst som
f�rv�rvas av det svenska, danska och
norska

luftfartskonsortiet

Scandinavian

Airlines

System

(SAS) men endast i fr�ga om den del
av inkomsten som motsvarar den
andel i konsortiet som innehas av
SAS Sverige AB, den svenske
del�garen SAS.

With respect to income derived by

the Swedish, Danish and Norwegian
air

transport

consortium

Scandinavian

Airlines

System

(SAS), the provisions of this
paragraph shall apply only to such
portion of the income as corresponds
to the participation held in that
consortium by SAS Sverige AB, the
Swedish partner of SAS.

4.14 Vinst, som person med hem-

vist i en avtalsslutande stat f�rv�rvar
p� grund av �verl�telse av andelar
eller liknande r�ttigheter vars v�rde
till mer �n 50 procent, direkt eller
indirekt, kan h�nf�ras till fast egen-
dom som �r bel�gen i den andra
avtalsslutande staten, f�r beskattas i
denna andra stat.

4. Gains derived by a resident of a

Contracting State from the alien-
ation of shares or similar rights
deriving more than 50 per cent of
their value directly or indirectly
from immovable property situated in
the other Contracting State may be
taxed in that other State.

5.15 Inkomst

p�

grund

�verl�telse av annan egendom �n
s�dan som avses i punkterna 14
beskattas endast i den avtalsslutande
stat d�r �verl�taren har hemvist.

5. Income from the alienation of

any property other than that referred
to in paragraphs 1, 2, 3 and 4, shall
be taxable only in the Contracting
State of which the alienator is a
resident.

Inkomst p� grund av avyttring av

andelar eller andra r�ttigheter i ett
bolag med hemvist i en av de
avtalsslutande staterna och som
f�rv�rvas av en person som har haft
hemvist i denna stat men som tagit
hemvist i den andra avtalsslutande
staten f�r utan hinder av f�re-
g�ende best�mmelser i denna punkt
beskattas i den f�rstn�mnda staten
om avyttringen av andelarna eller
r�ttigheterna sker vid n�got tillf�lle
under en fem�rsperiod efter det
datum d� personen upph�rt att ha
hemvist i den f�rstn�mnda staten.

Notwithstanding the preceding

provision of this paragraph, income
from the alienation of shares or other
corporate rights of a company which
is a resident of one of the Con-
tracting States derived by a person
who has been a resident of that State
and who has become a resident of
the other Contracting State, may be
taxed in the first-mentioned State if
the alienation of the shares or other
corporate rights occur at any time
during the five years next following
the date on which the person has
ceased to be a resident of the first-
mentioned State.

14 Artikel 13 punkt 4 har f�tt denna lydelse genom protokollet den 24 maj 2018.

15 Artikel 13 punkt 5 har omnumrerats (tidigare punkt 4) och f�tt denna lydelse genom protokollet

den 24 maj 2018.

2019:175

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Artikel 14

Article 14

Inkomst av sj�lvst�ndig yrkesut-
�vning

Income from independent personal
services

1. Inkomst som en fysisk person

med hemvist i en avtalsslutande stat
f�rv�rvar genom att ut�va fritt yrke
eller annan sj�lvst�ndig verksamhet,
kan beskattas i denna stat. S�dan
inkomst f�r emellertid �ven beskat-
tas i den andra avtalsslutande staten
men endast om

1. Income derived by an indi-

vidual who is a resident of a Con-
tracting State in respect of profess-
sional services or other activities of
an independent character shall be
taxable in that State. However, such
income may also be taxed in the
other Contracting State but only if:

a) den fysiska personen i denna

andra stat har en stadigvarande
anordning som regelm�ssigt st�r till
hans f�rfogande f�r att ut�va
verksamheten, men endast s� stor
del av den som �r h�nf�rlig till denna
stadigvarande anordning, eller

(a) the individual has a fixed base

regularly available to him in that
other State for the purpose of
performing his activities, but only so
much thereof as is attributable to that
fixed base, or

b) den fysiska personen vistas i

den andra avtalsslutande staten
under tidrymd eller tidrymder som
sammanlagt �verstiger 183 dagar
under en tolvm�nadersperiod, men
endast s� mycket av inkomsten som
�r h�nf�rlig till verksamhet som
ut�vas i denna stat.

(b) the individual is present in that

other State for a period or periods
exceeding in the aggregate 183 days
within any period of 12 months, but
only so much thereof as is
attributable to services performed in
that State.

2. Uttrycket fritt yrke inbegriper

s�rskilt sj�lvst�ndig vetenskaplig,
litter�r och konstn�rlig verksamhet,
uppfostrings- och undervisnings-
verksamhet samt s�dan sj�lvst�ndig
verksamhet som l�kare, advokat,
ingenj�r, arkitekt, tandl�kare och
revisor ut�var.

2. The term professional ser-

vices includes especially inde-
pendent scientific, literary, artistic,
educational or teaching activities as
well as the independent activities of
physicians, lawyers, engineers,
architects, dentists and accountants.

Artikel 15

Article 15

Inkomst av anst�llning

Income from employment

1. Om inte best�mmelserna i

artiklarna 16, 18 och 19 f�ranleder
annat, beskattas l�n och annan
liknande ers�ttning som person med
hemvist i en avtalsslutande stat
uppb�r p� grund av anst�llning
endast i denna stat, s�vida inte
arbetet utf�rs i den andra avtals-
slutande staten. Om arbetet utf�rs i
denna andra stat, f�r ers�ttning som
uppb�rs f�r arbetet beskattas d�r.

1. Subject to the provisions of

Articles 16, 18 and 19, salaries,
wages and other similar remunera-
tion derived by a resident of a
Contracting State in respect of an
employment shall be taxable only in
that State unless the employment is
exercised in the other Contracting
State. If the employment is so
exercised, such remuneration as is
derived therefrom may be taxed in
that other State.

2019:175

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2. Utan hinder av best�mmelserna

i punkt 1 beskattas ers�ttning, som
person med hemvist i en avtals-
slutande stat uppb�r f�r arbete som
utf�rs i den andra avtalsslutande
staten, endast i den f�rstn�mnda
staten, om

2. Notwithstanding the provisions

paragraph 1,

remuneration

derived by a resident of a Con-
tracting State in respect of an
employment exercised in the other
Contracting State shall be taxable
only in the first-mentioned State if:

a) mottagaren vistas i den andra

staten under tidrymd eller tidrymder
som sammanlagt inte �verstiger
183 dagar under en tolvm�naders-
period, och

(a) the recipient is present in the

other State for a period or periods
not exceeding in the aggregate
183 days within any period of
12 months; and

b) ers�ttningen betalas av arbets-

givare som inte har hemvist i den
andra staten eller p� dennes v�gnar,
samt

(b) the remuneration is paid by, or

on behalf of, an employer who is not
a resident of the other State; and

c) ers�ttningen inte belastar fast

driftst�lle eller stadigvarande an-
ordning som arbetsgivaren har i den
andra staten.

by a permanent establishment or a
fixed base which the employer has in
the other State.

3. Utan hinder av f�reg�ende

best�mmelser i denna artikel f�r
ers�ttning f�r arbete som utf�rs
ombord p� skepp eller luftfartyg,
som anv�nds i internationell trafik
av en person med hemvist i en
avtalsslutande stat, beskattas i denna
stat. Om person med hemvist i
Sverige uppb�r inkomst av arbete,
vilket utf�rs ombord p� ett luftfartyg
som anv�nds i internationell trafik
av luftfartskonsortiet Scandinavian
Airlines System (SAS), beskattas
s�dan ers�ttning endast i Sverige.

3. Notwithstanding the preceding

provisions of this Article, remune-
ration derived in respect of an
employment exercised aboard a ship
or aircraft operated in international
traffic by a resident of a Contracting
State may be taxed in that State.
Where a resident of Sweden derives
remuneration in respect of an em-
ployment exercised aboard an air-
craft operated in international traffic
by the air transport consortium
Scandinavian

Airlines

System

(SAS), such remuneration shall be
taxable only in Sweden.

Artikel 16

Article 16

Inkomst som uppb�rs i egenskap av
medlem i styrelse

Income received as a member of a
board of directors

Styrelsearvode

och

annan

liknande ers�ttning, som person med
hemvist i en avtalsslutande stat upp-
b�r i egenskap av medlem i styrelse
i bolag med hemvist i den andra
avtalsslutande staten, f�r beskattas i
denna andra stat.

Directors' fees and other similar

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

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Artikel 17

Article 17

Inkomst som f�rv�rvas av artister
och idrottsm�n

Income of artistes and sportsmen

1. Utan hinder av best�mmelserna

i artiklarna 14 och 15 f�r inkomst,
som person med hemvist i en
avtalsslutande stat f�rv�rvar genom
sin personliga verksamhet i den
andra avtalsslutande staten i egen-
skap av artist, s�som teater- eller
filmsk�despelare, radio- eller tele-
visionsartist eller musiker, eller av
idrottsman, beskattas i denna andra
stat.

1. Notwithstanding the provisions

of Articles 14 and 15, income
derived by a resident of a Con-
tracting State as an entertainer, such
as a theatre, motion picture, radio or
television artiste, or a musician or as
a sportsman, from his personal
activities as such exercised in the
other Contracting State, may be
taxed in that other State.

2. I fall d� inkomst genom person-

lig verksamhet, som artist eller
idrottsman ut�var i denna egenskap,
inte tillfaller artisten eller idrotts-
mannen sj�lv utan annan person, f�r
denna inkomst, utan hinder av
best�mmelserna i artiklarna 7, 14
och 15, beskattas i den avtals-
slutande stat d�r artisten eller idrotts-
mannen ut�var verksamheten.

2. Where income in respect of

personal activities exercised by an
entertainer or a sportsman in his
capacity as such accrues not to the
entertainer or sportsman himself but
to another person, that income may,
notwithstanding the provisions of
Articles 7, 14 and 15, be taxed in the
Contracting State in which the
activities of the entertainer or sports-
man are exercised.

3. Utan hinder av best�mmelserna

i punkterna 1 och 2 skall inkomst
som f�rv�rvas av en artist eller
idrottsman genom sin personliga
verksamhet och som h�rr�r fr�n
k�lla utanf�r den stat i vilken
verksamheten ut�vas, undantas fr�n
beskattning i denna stat om
verksamheten ut�vas inom ramen
f�r ett mellanstatligt program f�r
kulturellt samarbete och bes�ket
uteslutande �r finansierat av den
andra avtalsslutande staten, eller av
en av dess politiska underavdel-
ningar, lokala myndigheter eller
offentliga institutioner. Skattebefri-
elsen medges endast under f�rut-
s�ttning att dokumentation uppvisas
som bekr�ftar att artistens eller
idrottsmannens framtr�dande skett
inom ramen f�r det �verenskomna
programmet f�r kulturellt utbyte.
Dokumentationen skall vara ut-
f�rdad av myndighet, politisk under-
avdelning, lokal myndighet eller
beh�rig administrativ institution i
den andra avtalsslutande staten samt

3. Notwithstanding the provisions

of paragraphs 1 and 2 income
derived from sources outside the
State in which the activities are
exercised by an entertainer or sports-
man from his personal activities as
such shall be exempt from tax in the
Contracting State in which these
activities are exercised if the
activities are exercised within the
framework of an intergovernmental
program for cultural co-operation
and of a visit which is wholly
financed by the other Contracting
State, a political subdivision, a local
authority or a public institution
thereof. The aforementioned incen-
tive shall be given upon presenting a
document of an authority of the
other Contracting State or its
political subdivision or of a local
authority or administrative compe-
tent institutions which confirms the
fact that the performances of the
artiste or sportsman are conducted
within the scope of the agreed
program of cultural exchanges, and

2019:175

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inneh�lla intyg fr�n central skatte-
myndighet i den stat d�r artisten eller
idrottsmannen har hemvist. Best�m-
melserna i artiklarna 7, 14 och 15
skall emellertid till�mpas p� inkomst
som f�rv�rvas fr�n verksamhet som
ut�vas i samband med r�relse som
bedrivs av en avtalsslutande stat,
eller av en av dess politiska under-
avdelningar, lokala myndigheter
eller offentliga institutioner.

which are certified by the Central
Tax Authority of the State in which
the artiste or sportsman is a resident.
However,

the

provisions

Articles 7, 14 and 15 shall apply to
income derived from activities
carried out in connection with a
business carried on by a Contracting
State or a political subdivision or a
local authority or a public institution
thereof.

Artikel 18

Article 18

Pension och liknande ers�ttningar

Pensions

and

other

similar

payments

1. Pension och annan liknande

ers�ttning som betalas enligt
g�llande lagstiftning i en avtals-
slutande stat samt andra ers�ttningar
enligt

socialf�rs�kringslagstift-

ningen i denna stat och livr�nta som
h�rr�r fr�n denna stat och som
betalas till person med hemvist i den
andra avtalsslutande staten, f�r
beskattas i den f�rstn�mnda staten.

1. Pensions and other similar

remuneration paid according to the
legislation in force in a Contracting
State as well as other disbursements
under the Social Security legislation
of that State and annuities arising in
that State and paid to a resident of
the other Contracting State may be
taxed in the first-mentioned Con-
tracting State.

2. Pension p� grund av tidigare

privat tj�nst som betalas till person
med hemvist i en avtalsslutande stat
som ocks� �r medborgare i denna
stat beskattas dock endast i denna
stat.

2. However, pensions paid in

respect of past private employment
to a resident of a Contracting State
who is a citizen of that State shall be
taxable only in that State.

Artikel 19

Article 19

Ers�ttning fr�n offentlig tj�nst

Remuneration from government
service

1. a) Ers�ttning (med undantag

f�r pension) som betalas av en
avtalsslutande stat, dess politiska
underavdelningar

eller

lokala

myndigheter till fysisk person p�
grund av arbete som utf�rs i denna
stats, dess politiska underavdel-
ningars eller lokala myndigheters
tj�nst, beskattas endast i denna stat.

1. (a) Remuneration, other than a

pension, paid by a Contracting State
or a political subdivision or a local
authority thereof to an individual in
respect of services rendered to that
State or subdivision or authority
shall be taxable only in that State.

b) S�dan ers�ttning beskattas

emellertid endast i den andra
avtalsslutande staten om arbetet
utf�rs i denna andra stat och
personen i fr�ga har hemvist i denna
stat och

(b) However, such remuneration

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

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1) �r medborgare i denna stat,

eller

(i) is a citizen of that State; or

2) inte fick hemvist i denna stat

uteslutande f�r att utf�ra arbetet.

(ii) did not become a resident of

that State solely for the purpose of
rendering the services.

2. Best�mmelserna i artiklarna 15,

16 och 18 till�mpas p� ers�ttning
och pension som betalas p� grund av
arbete som utf�rts i samband med
r�relse som bedrivs av en avtals-
slutande stat, dess politiska under-
avdelningar eller lokala myndig-
heter.

2. The provisions of Articles 15,

16 and 18 shall apply to remune-
ration and pensions in respect of
services rendered in connection with
a business carried on by a Con-
tracting State or a political sub-
division or a local authority thereof.

Artikel 20

Article 20

Belopp

som

utbetalas

till

studeranden,

aff�rspraktikanter,

l�rare och forskare

The amounts paid to students,
business apprentices, teachers and
researchers

1. Studerande eller aff�rsprakti-

kant, som har eller omedelbart f�re
vistelsen i en avtalsslutande stat
hade hemvist i den andra avtals-
slutande staten och som vistas i den
f�rstn�mnda staten uteslutande f�r
sin undervisning eller utbildning,
beskattas inte i denna stat f�r belopp
som han erh�ller f�r sitt uppeh�lle,
sin undervisning eller utbildning,
under f�ruts�ttning att beloppen
h�rr�r fr�n k�lla utanf�r denna stat.

1. Payments which a student or

business apprentice who is or was
immediately before visiting a
Contracting State a resident of the
other Contracting State and who is
present in the first-mentioned State
solely for the purpose of his edu-
cation or training receives for the
purpose of his maintenance, edu-
cation or training shall not be taxed
in that State, provided that such
payments arise from sources outside
that State.

2. Best�mmelserna i punkt 1

till�mpas �ven p� ers�ttning som
betalas till l�rare eller forskare, som
har eller omedelbart f�re vistelsen i
en avtalsslutande stat hade hemvist i
den andra avtalsslutande staten och
som vistas i den f�rstn�mnda staten
med huvudsakligt syfte att under-
visa, f�rel�sa eller att bedriva
forskning vid universitet, h�gskola,
skola eller annan institution f�r
undervisning eller vid vetenskaplig
forskningsinstitution, allt under f�r-
uts�ttning att institutionens verk-
samhet �r godk�nd av regeringen i
den f�rstn�mnda staten. Ers�ttning
f�r s�dan undervisning, f�rel�sning
eller forskning skall undantas fr�n
beskattning i den f�rstn�mnda
avtalsslutande staten under en period
av tv� �r r�knat fr�n ankomstdagen

2. The provisions of paragraph 1

is also extended to remuneration
paid to a teacher or a researcher who
is, or immediately before visiting a
Contracting State was, a resident of
the other Contracting State and is
present in the first-mentioned Con-
tracting State for the primary
purpose of teaching, giving lectures
or conducting research at a uni-
versity, college, school or other
educational institution or a scientific
research institution the activities of
which have been approved by the
Government of the first-mentioned
State. Such remuneration shall be
exempt from tax in the first-
mentioned Contracting State for a
period of two years from the date of
his first arrival in that State in
respect of remuneration for such

2019:175

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till denna stat, f�rutsatt att ers�tt-
ningen h�rr�r fr�n k�lla i den andra
avtalsslutande staten.

teaching, lectures or research, pro-
vided that such remuneration arises
from sources within the other
Contracting State.

Artikel 21

Article 21

Annan inkomst

Other income

1. Inkomst som person med

hemvist i en avtalsslutande stat
f�rv�rvar och som inte behandlas i
f�reg�ende artiklar av detta avtal
beskattas endast i denna stat, oavsett
varifr�n inkomsten h�rr�r.

1. Items of income of a resident of

a Contracting State, wherever
arising, not dealt with in the
foregoing

Articles

this

Convention shall be taxable only in
that State.

2. Best�mmelserna i punkt 1

till�mpas inte p� inkomst, med
undantag f�r inkomst av fast
egendom som avses i artikel 6
punkt 2, om mottagaren av inkom-
sten har hemvist i en avtalsslutande
stat och bedriver r�relse i den andra
avtalsslutande staten fr�n d�r bel�get
fast driftst�lle eller ut�var sj�lv-
st�ndig yrkesverksamhet i denna
andra stat fr�n d�r bel�gen stadig-
varande anordning, samt den r�ttig-
het eller egendom i fr�ga om vilken
inkomsten betalas �ger verkligt
samband med det fasta driftst�llet
eller den stadigvarande anord-
ningen. I s�dant fall till�mpas
best�mmelserna

artikel 7

respektive artikel 14.

2. The provisions of paragraph 1

shall not apply to income, other than
income from immovable 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 perma-
nent establishment situated therein,
or performs in that other State
independent personal services from
a fixed base situated therein, and the
right or property in respect of which
the income is paid is effectively
connected with such permanent
establishment or fixed base. In such
case the provisions of Article 7 or
Article 14, as the case may be, shall
apply.

Artikel 2216

Article 22

F�rm�genhet

Capital

1. F�rm�genhet best�ende av

s�dan fast egendom som avses i
artikel 6, vilken person med hemvist
i en avtalsslutande stat innehar och
vilken �r bel�gen i den andra
avtalsslutande staten f�r beskattas i
denna andra stat.

1. Capital

represented

immovable property referred to in
Article 6, owned by a resident of a
Contracting State and situated in the
other Contracting State, may be
taxed in that other State.

2. F�rm�genhet best�ende av l�s

egendom, som utg�r del av
r�relsetillg�ngarna i fast driftst�lle
som en person med hemvist i en
avtalsslutande stat har i den andra
avtalsslutande staten, eller av l�s

2. Capital represented by movable

property forming part of the business
property of a permanent establish-
ment which a resident of a Con-
tracting State has in the other
Contracting State or by movable

16 Artikel 22 har f�tt denna beteckning och lydelse genom protokollet den 24 maj 2018.

2019:175

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egendom h�nf�rlig till en stadig-
varande anordning som en person
med hemvist i en avtalsslutande stat
har i den andra avtalsslutande staten,
f�r beskattas i denna andra stat.

property pertaining to a fixed base
available to a resident of a Con-
tracting State in the other Con-
tracting State for the purpose of
performing independent personal
services, may be taxed in that other
State.

3. F�rm�genhet best�ende av

skepp och luftfartyg som anv�nds i
internationell trafik av en person
med hemvist i en avtalsslutande stat
och av l�s egendom som �r h�nf�rlig
till anv�ndningen av s�dana skepp
och luftfartyg, beskattas endast i
denna stat.

3. Capital represented by ships

and aircraft operated in international
traffic by a resident of a Contracting
State and by movable property
pertaining to the operation of such
ships and aircraft, shall be taxable
only in that State.

Best�mmelserna i denna punkt

till�mpas i fr�ga om f�rm�genhet
som �gs av luftfartskonsortiet
Scandinavian

Airlines

System

(SAS), men endast i fr�ga om den
del av f�rm�genheten som mot-
svarar den andel i konsortiet som
innehas av SAS Sverige AB, den
svenske del�garen i SAS.

With respect to capital owned by

the

air

transport

consortium

Scandinavian

Airlines

System

(SAS), the provisions of this
paragraph shall apply only to such
part of the capital as corresponds to
the participation held in that
consortium by SAS Sverige AB, the
Swedish partner of SAS.

4. Alla andra slag av f�rm�genhet

som en person med hemvist i en
avtalsslutande stat innehar, beskattas
endast i denna stat.

4. All other elements of capital of

a resident of a Contracting State
shall be taxable only in that State.

Artikel 2317

Article 23

Undanr�jande av dubbelbeskattning Elimination of double taxation

1.18 Betr�ffande Ryssland ska

dubbelbeskattning undvikas enligt
f�ljande:

1. In the case of Russia, double

taxation shall be eliminated as
follows:

Om en person med hemvist i

Ryssland f�rv�rvar inkomst eller
innehar f�rm�genhet som enligt
best�mmelserna i detta avtal f�r
beskattas i Sverige, ska den skatt p�
denna inkomst eller f�rm�genhet
som ska betalas i Sverige avr�knas
fr�n den skatt som p�f�rts inkomsten
eller f�rm�genheten i Ryssland.
S�dan avr�kning ska emellertid inte
�verstiga summan av den skatt som
ber�knats f�r inkomsten eller
f�rm�genheten i enlighet med rysk
lagstiftning.

Where a resident of Russia

receives income or owns capital
which according to the provisions of
this Convention may be taxed in
Sweden, the amount of tax on such
income or capital due to be paid in
Sweden shall be deducted from the
tax levied on the income or capital of
such a person in Russia. Such
deduction shall not, however,
exceed the amount of the tax
calculated in respect of such income
or capital in accordance with the
laws and rules of Russia.

17 Artikel 23 har omnumrerats (tidigare artikel 22) genom protokollet den 24 maj 2018.

18 Artikel 23 punkt 1 har f�tt denna lydelse genom protokollet den 24 maj 2018.

2019:175

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2. Betr�ffande

Sverige

skall

dubbelbeskattning undvikas enligt
f�ljande:

2. In the case of Sweden, double

taxation shall be avoided as follows:

a) Om person med hemvist i

Sverige f�rv�rvar inkomst som
enligt rysk lagstiftning och i enlighet
med best�mmelserna i detta avtal f�r
beskattas i Ryssland, skall Sverige
med beaktande av best�mmelserna i
svensk lagstiftning om avr�kning av
utl�ndsk skatt (s�som de kan komma
att �ndras fr�n tid till annan utan att
den allm�nna princip som anges h�r
�ndras) fr�n skatten p� inkomsten
avr�kna ett belopp motsvarande den
ryska skatt som erlagts f�r in-
komsten.

(a) Where a resident of Sweden

derives income which under the laws
of Russia and in accordance with the
provisions of this Convention may
be taxed in Russia, Sweden shall
allow subject to the provisions of
the law of Sweden concerning credit
for foreign tax (as it may be
amended from time to time without
changing the general principle
hereof) as a deduction from the tax
on such income, an amount equal to
the Russian tax paid in respect of
such income.

b) Om en person med hemvist i

Sverige f�rv�rvar inkomst, som
enligt best�mmelserna i detta avtal
beskattas endast i Ryssland, f�r
Sverige vid best�mmandet av
svensk progressiv skatt beakta
s�dan inkomst.

(b) Where a resident of Sweden

derives income which, in accordance
with the provisions of this Con-
vention, shall be taxable only in
Russia, Sweden may, when deter-
mining the graduated rate of
Swedish tax, take into account the
income which shall be taxable only
in Russia.

c) Utan hinder av best�mmelserna

i a �r utdelning fr�n bolag med
hemvist i Ryssland till bolag med
hemvist i Sverige undantagen fr�n
svensk skatt enligt best�mmelserna i
svensk lag om skattebefrielse f�r
utdelning som erh�lles av svenska
bolag fr�n dotterbolag utomlands.

sions of sub-paragraph (a) of this
paragraph, dividends paid by a
company which is a resident of
Russia to a company which is a
resident of Sweden shall be exempt
from Swedish tax according to the
provisions of Swedish law gover-
ning the exemption of tax on divi-
dends paid to Swedish companies by
subsidiaries abroad.

d)19 Om en person med hemvist i

Sverige innehar f�rm�genhet, som
enligt best�mmelserna i detta avtal
f�r beskattas i Ryssland, ska Sverige
fr�n skatten p� denna persons
f�rm�genhet avr�kna ett belopp
motsvarande den f�rm�genhetsskatt
som erlagts i Ryssland. Avr�k-
ningsbeloppet ska emellertid inte
�verstiga den del av den svenska
f�rm�genhetsskatten, ber�knad utan
s�dan avr�kning, som bel�per p� den
f�rm�genhet som f�r beskattas i
Ryssland.

(d) Where a resident of Sweden

owns capital which, in accordance
with the provisions of this Con-
vention, may be taxed in Russia,
Sweden shall allow as a deduction
from the tax on the capital of that
resident an amount equal to the
capital tax paid in Russia. Such
deduction shall not, however, ex-
ceed that part of the Swedish capital
tax, as computed before the de-
duction is given, which is attri-
butable to the capital which may be
taxed in Russia.

19 Artikel 23 punkt 2 d) har tillkommit genom protokollet den 24 maj 2018.

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Artikel 2420

Article 24

F�rbud mot diskriminering

Non-discrimination

1. Medborgare i en avtalsslutande

stat eller juridiska personer och
handelsbolag som bildats enligt den
lagstiftning som g�ller i denna stat
eller som �r helt eller delvis �gda av
personer med hemvist i denna stat,
skall inte i den andra avtalsslutande
staten bli f�rem�l f�r beskattning
eller d�rmed sammanh�ngande krav
som �r av annat slag eller mer
tyngande �n den beskattning och
d�rmed sammanh�ngande krav som
medborgare, juridiska personer och
handelsbolag i denna andra stat
under samma f�rh�llanden �r eller
kan bli underkastade. Utan hinder av
best�mmelserna i artikel 1 till�mpas
denna

best�mmelse

�ven

p�

personer som inte har hemvist i en
avtalsslutande stat eller i b�da
avtalsslutande staterna samt p�
statsl�sa personer som har hemvist i
en avtalsslutande stat. Best�mmel-
serna i denna punkt anses inte
medf�ra skyldighet f�r en avtals-
slutande stat att medge medborgare,
juridiska personer eller handels-
bolag i den andra avtalsslutande
staten s�dana skattef�rm�ner som
genom s�rskilda avtal beviljats
medborgare, juridiska personer eller
handelsbolag i en tredje stat.

1. Citizens of a Contracting State

or legal entities and partnerships
deriving their status as such from the
laws in force in that State or wholly
or partly owned by persons who are
residents of that 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 citizens, legal
entities and partnerships of that other
State in the same circumstances are
or may be subjected. This provision
shall, notwithstanding the provisions
of Article 1, also apply to persons
who are not residents of one or both
of the Contracting States as well as
to stateless persons who are
residents of a Contracting State. The
provisions of this paragraph shall not
be construed as obliging a Con-
tracting State to grant to citizens,
legal entities or partnerships of the
other State tax benefits granted by
special agreements to citizens, legal
entities or partnerships of a third
State.

2. Beskattningen av fast drift-

st�lle, som person med hemvist i en
avtalsslutande stat har i den andra
avtalsslutande staten, skall i denna
andra stat inte vara mindre
f�rdelaktig �n beskattningen av
person med hemvist i denna andra
stat, som bedriver likartad verk-
samhet under samma f�rh�llanden.

2. The taxation on a permanent

establishment which a resident of a
Contracting State has in the other
Contracting State shall not be less
favourably levied in that other State
than the taxation levied on residents
of that other State carrying on
similar activities under the same
conditions.

3. Denna artikel anses inte

medf�ra skyldighet f�r en avtals-
slutande stat att medge fysisk person
som inte har hemvist i denna stat
s�dant personligt avdrag vid
beskattningen, s�dan skattebefrielse
eller skatteneds�ttning som medges

3. Nothing contained in this

Article shall be interpreted to give in
a Contracting State to individuals
not resident in that State the right to
any of the personal allowances,
reliefs and reductions for tax pur-
poses which are granted to

20 Artikel 24 har omnumrerats (tidigare artikel 23) genom protokollet den 24 maj 2018.

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fysisk person med hemvist i denna
stat.

individuals who are residents of that
State.

4. Denna artikel anses inte

medf�ra skyldighet f�r en avtals-
slutande stat att till medborgare och
andra s�dana personer hemma-
h�rande i den andra avtalsslutande
staten som anges i punkt 1, medge
skatteneds�ttningar eller liknande
f�rm�ner endast p� grund av att
s�dana f�rm�ner av den f�rstn�mnda
staten medges personer i tredje stat
p� grund av s�rskilda avtal.

4. Nothing contained in this

Article shall be construed as
obliging a Contracting State to grant
tax incentives or other similar
benefits to citizens or other such
persons referred to in paragraph 1 of
the other Contracting State only
because such incentives or benefits
are being granted by the first-
mentioned State to such persons of a
third State under special agreements.

5. Best�mmelserna i denna artikel

skall till�mpas p� skatter som
omfattas av detta avtal.

5. The provisions of this Article

shall apply to the taxes which are the
subject of this Convention.

Artikel 2521

Article 25

F�rfarandet

vid

�msesidig

�verenskommelse

Mutual agreement procedure

1.22 Om en person anser att en

avtalsslutande stat eller b�da avtals-
slutande staterna vidtagit �tg�rder
som f�r honom medf�r eller kommer
att medf�ra beskattning som strider
mot best�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 staters interna
r�ttsordningar, l�gga fram saken f�r
den beh�riga myndigheten i n�gon
av de avtalsslutande staterna. Saken
ska l�ggas fram 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 avtalet.

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
accordance with the provisions of
this Convention, he may, irrespec-
tive of the remedies provided by the
domestic law of those States, present
his case to the competent authority
of either Contracting State. The case
must be presented within three years
from the first notification of the
action resulting in taxation not in
accordance with the provisions of
the Convention.

2. Om den beh�riga myndigheten

finner inv�ndningen grundad men
inte sj�lv kan f� till st�nd en
tillfredsst�llande

l�sning,

skall

myndigheten s�ka l�sa fr�gan
genom �msesidig �verenskommelse
med den beh�riga myndigheten i den
andra avtalsslutande staten i syfte att
undvika beskattning som strider mot
avtalet. �verenskommelse som
tr�ffats skall genomf�ras utan hinder
av tidsgr�nser i de avtalsslutande
staternas interna lagstiftning.

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 the case by
mutual agreement with the compe-
tent authority of the other Con-
tracting State, with a view to the
avoidance of taxation which is not in
accordance with the Convention.
Any agreement reached shall be
implemented notwithstanding any

21 Artikel 25 har omnumrerats (tidigare artikel 24) genom protokollet den 24 maj 2018.

22 Artikel 25 punkt 1 har f�tt denna lydelse genom protokollet den 24 maj 2018.

2019:175

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time limits in the domestic law of the
Contracting States.

3.23 De beh�riga myndigheterna i

de avtalsslutande staterna skall
genom �msesidig �verenskommelse
s�ka avg�ra sv�righeter eller tvivel
som uppkommer i fr�ga om tolk-
ningen eller till�mpningen av
avtalet. De kan �ven �verl�gga i
syfte att undanr�ja dubbelbe-
skattning i fall som inte omfattas av
avtalet.

3. The competent authorities of

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

4. De beh�riga myndigheterna i

de avtalsslutande staterna kan tr�da i
direkt f�rbindelse med varandra i
syfte att tr�ffa �verenskommelse i de
fall som angivits i f�reg�ende
punkter.

4. The competent authorities of

the Contracting States may com-
municate with each other directly for
the purpose of reaching an agree-
ment in the sense of the preceding
paragraphs.

Artikel 2624

Article 26

Utbyte av upplysningar

Exchange of information

1. De beh�riga myndigheterna i

de avtalsslutande staterna ska utbyta
s�dana upplysningar som kan antas
vara relevanta vid till�mpningen av
best�mmelserna i detta avtal eller f�r
administration eller verkst�llighet av
intern lagstiftning i fr�ga om skatter
av varje slag och beskaffenhet som
tas ut f�r de avtalsslutande staterna
eller f�r deras politiska under-
avdelningar eller lokala myndig-
heter, om beskattningen enligt denna
lagstiftning inte strider mot avtalet.
Utbytet av upplysningar begr�nsas
inte av artiklarna 1 och 2.

1. The competent authorities of

the

Contracting

States

shall

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

2. Upplysningar som en avtals-

slutande stat tagit emot enligt punkt
1 ska behandlas som hemliga p�
samma s�tt som upplysningar som
erh�llits enligt den interna lagstift-
ningen i denna stat och f�r yppas
endast f�r personer eller myndig-
heter (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
dessa skatter eller som ut�var tillsyn

2. Any

information

received

under paragraph 1 by a Contracting
State shall be treated as secret in the
same manner as information
obtained under the domestic laws of
that State and shall be disclosed only
to persons or authorities (including
courts and administrative bodies)
concerned with the assessment or
collection of, the enforcement or
prosecution in respect of, the
determination of appeals in relation
to the taxes referred to in paragraph

23 Artikel 25 punkt 3 har f�tt denna lydelse genom protokollet den 24 maj 2018.

24 Artikel 26 har omnumrerats (tidigare artikel 25) och f�tt denna lydelse genom protokollet den

24 maj 2018.

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�ver n�mnda verksamheter. Dessa
personer eller myndigheter f�r
anv�nda upplysningar bara f�r
s�dana �ndam�l. De f�r yppa upp-
lysningarna vid offentlig r�tteg�ng
eller i domstolsavg�randen. Utan
hinder av detta kan upplysningar
som en avtalsslutande stat mottagit
anv�ndas f�r andra �ndam�l d�
s�dana upplysningar kan anv�ndas
f�r s�dana andra �ndam�l enligt
lagstiftningen i b�da staterna och
den beh�riga myndigheten i den stat
som l�mnar upplysningarna till�ter
s�dan anv�ndning.

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 foregoing, 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 States and the competent
authority of the supplying State
authorises such use.

3. Best�mmelserna i punkterna 1

och 2 medf�r inte skyldighet f�r en
avtalsslutande stat att:

3. In no case shall the provisions

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

a) vidta f�rvaltnings�tg�rder som

avviker fr�n lagstiftning och admi-
nistrativ praxis i denna avtals-
slutande stat eller i den andra
avtalsslutande staten,

(a) to carry out administrative

measures at variance with the laws
and administrative practice of that or
of the other Contracting State;

b) l�mna upplysningar som inte �r

tillg�ngliga enligt lagstiftning eller
sedvanlig administrativ praxis i
denna avtalsslutande stat eller i den
andra avtalsslutande staten,

(b) to supply information which is

not obtainable under the laws or in
the normal course of the admi-
nistration of that or of the other
Contracting State;

c) l�mna upplysningar som skulle

r�ja

aff�rshemlighet,

industri-,

handels- eller yrkeshemlighet eller i
n�ringsverksamhet

nyttjat

f�r-

faringss�tt eller upplysningar, vilkas
�verl�mnande skulle strida mot
allm�nna h�nsyn (ordre public).

would disclose any trade, business,
industrial, commercial or pro-
fessional secret or trade process, or
information the disclosure of which
would be contrary to public policy
(ordre public).

4. D� en avtalsslutande stat beg�r

upplysningar enligt denna artikel ska
den andra avtalsslutande staten
anv�nda de medel som denna stat
f�rfogar �ver f�r att inh�mta de
beg�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 i punkt 3, men detta
medf�r inte en r�tt f�r en avtals-
slutande stat att v�gra l�mna upp-
lysningar uteslutande d�rf�r att
denna stat inte har n�got eget
intresse av s�dana upplysningar.

4. If information is requested by a

Contracting State in accordance with
this Article, the other Contracting
State shall use its information
gathering measures to obtain the
requested information, even though
that other State may not need such
information for its own tax purposes.
The obligation contained in the
preceding sentence is subject to the
limitations of paragraph 3 but in no
case shall such limitations be
construed to permit a Contracting
State to decline to supply informa-
tion solely because it has no
domestic

interest

such

information.

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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 upplys-
ningarna innehas av en bank, annan
finansiell

institution,

ombud,

representant eller f�rvaltare eller
d�rf�r att upplysningarna g�ller
�gander�tt i en person.

5. In no case shall the provisions

of paragraph 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.

Artikel 2725

Article 27

�vriga best�mmelser

Miscellaneous provisions

Utan hinder av �vriga best�m-

melser i detta avtal ska en f�rm�n
enligt avtalet inte ges i fr�ga om en
inkomst eller en f�rm�genhets-
tillg�ng, om det med h�nsyn till alla
relevanta fakta och omst�ndigheter
rimligen kan antas att ett av de
huvudsakliga syftena med det
arrangemang eller den transaktion
som direkt eller indirekt resulterade
i f�rm�nen var att f� f�rm�nen,
s�vida det inte fastst�lls att det under
omst�ndigheterna �r f�renligt med
avtalets �ndam�l och syfte att
f�rm�nen ges.

Notwithstanding the other pro-

visions of this Convention, a benefit
under this Convention shall not be
granted in respect of an item of
income or capital if it is reasonable
to conclude, having regard to all
relevant facts and circumstances,
that obtaining that benefit was one of
the principal purposes of any
arrangement or transaction that
resulted directly or indirectly in that
benefit, unless it is established that
granting that benefit in these cir-
cumstances would be in accordance
with the object and purpose of the
relevant

provisions

this

Convention.

Artikel 2826

Article 28

Begr�nsning av f�rm�ner

Limitation of benefits

Utan hinder av �vriga best�m-

melser i detta avtal ska, f�r det fall

Notwithstanding any other pro-

visions of this Convention, where;

a) ett bolag med hemvist i en

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

(a) a company that is a resident of

a Contracting State derives its
income primarily from other States

1) fr�n aktiviteter s�som bank-,

sj�farts-, finans- eller f�rs�krings-
verksamhet, eller

(i) from

activities

such

banking, shipping, financing or
insurance or

2) genom att vara huvudkontor,

coordination centre eller liknande
enhet som tillhandah�ller admini-
strativa tj�nster eller andra tj�nster
till en grupp av bolag som bedriver

(ii) from being the headquarters,

co-ordination centre or similar entity
providing administrative services or
other support to a group of
companies which carry on business
primarily in other States; and

25 Artikel 27 har f�tt denna beteckning och lydelse genom protokollet den 24 maj 2018.

26 Artikel 28 har f�tt denna beteckning och lydelse genom protokollet den 24 maj 2018.

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r�relse huvudsakligen i andra stater,
och

b) s�dan

inkomst

beskattas

v�sentligt l�gre enligt lagstiftningen
i denna stat �n inkomster fr�n
liknande verksamhet som bedrivs
inom denna stat eller genom att vara
huvudkontor, coordination centre
eller liknande enhet som tillhanda-
h�ller administrativa eller andra
tj�nster till en grupp av bolag som
bedriver r�relse i denna stat,

(b) such income would bear a

significantly lower tax under the
laws of that State than income from
similar activities carried out within
that State or from being the
headquarters, co-ordination centre
or similar entity providing admini-
strative services or other support to a
group of companies which carry on
business in that State, as the case
may be,

ska de best�mmelser i detta avtal

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

any provisions of this Convention

conferring an exemption or a
reduction of tax shall not apply to the
income of such company and to the
dividends paid by such company.

Artikel 2927

Article 29

Medlem av diplomatisk beskickning
och konsul�ra tj�nstem�n

Members of diplomatic missions and
consular officers

Best�mmelserna i detta avtal

ber�r inte de privilegier vid beskatt-
ningen som enligt folkr�ttens
allm�nna regler eller best�mmelser i
s�rskilda �verenskommelser till-
kommer medlem av diplomatisk
beskickning och konsul�ra tj�nste-
m�n eller anst�llda vid konsul�r
inr�ttning.

Nothing in this Convention shall

affect the fiscal privileges of
members of diplomatic missions and
consular officers or employees of a
consular establishment under the
general rules of international law or
under the provisions of special
agreements.

Artikel 3028

Article 30

S�rskilda best�mmelser

Special provisions

I h�ndelse av att de avtalsslutande

staterna antar lagstiftning om
privilegier vid beskattningen f�r
s�rskilda omr�den inom dessa
staters territorium, skall de beh�riga
myndigheterna genom �msesidig
�verenskommelse best�mma det s�tt
p� vilket best�mmelserna i detta
avtal skall till�mpas p� personer som
erh�ller f�rm�ner enligt s�dan
lagstiftning.

In case the Contracting States

adopt a legislation about tax
incentives in separate areas of the
national territories of these States,
the competent authorities shall by
mutual agreement determine the
mechanism

applying

the

provisions of this Convention to
persons receiving incentives in
accordance with the aforementioned
legislation.

27 Artikel 29 har omnumrerats (tidigare artikel 26) genom protokollet den 24 maj 2018.

28 Artikel 30 har omnumrerats (tidigare artikel 27) genom protokollet den 24 maj 2018.

2019:175

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Artikel 3129

Article 31

Avtalets ikrafttr�dande

Entry into force of the Convention

1. Detta avtal skall ratificeras och

tr�der i kraft med utv�xlingen av
ratifikationshandlingarna och dess
best�mmelser till�mpas:

1. This Convention shall be

ratified and enter into force upon the
exchange of instruments of ratify-
cation and its provisions shall have
effect:

a) betr�ffande k�llskatter, p�

belopp som betalas den 1 januari det
kalender�r som f�ljer n�rmast efter
det �r d� avtalet tr�der i kraft eller
senare;

(a) in respect of taxes withheld at

source, on amounts paid on or after
the first day of January in the
calendar year next following that of
the entry into force of the Con-
vention; and

b) betr�ffande andra skatter p�

inkomst, p� skatter som p�f�rs f�r
beskattnings�r eller beskattnings-
perioder som b�rjar den 1 januari det
kalender�r som f�ljer n�rmast efter
det �r under vilket avtalet tr�der i
kraft eller senare.

(b) in respect of other taxes on

income, on taxable years and periods
beginning on or after the first day of
January of the calendar year next
following that of the entry into force
of the Convention.

2. Avtalet mellan Konungariket

Sveriges regering och De Socia-
listiska R�dsrepublikernas Unions
regering f�r undvikande av dubbel-
beskattning av inkomst och f�rm�-
genhet undertecknat i Moskva den
13 oktober 1981 och protokollet
ang�ende �msesidig skattebefrielse
f�r sj�fartsf�retag undertecknat i
Stockholm den 5 april 1973 samt
protokollet ang�ende �msesidig
skattebefrielse f�r luftfartsf�retag
och deras anst�llda, uppr�ttat i
anslutning till �verenskommelsen
mellan Sveriges regering och De
Socialistiska

R�dsrepublikernas

Unions regering r�rande luft-
fartsf�rbindelser, undertecknat i
Stockholm den 8 februari 1971,
skall, s�vitt avser f�rh�llandet
mellan Ryska Federationen och
Sverige, upph�ra att g�lla med
ikrafttr�dandet av f�revarande avtal.
Best�mmelserna i 1981 �rs avtal
samt 1971 och 1973 �rs protokoll
skall emellertid till�mpas intill dess
best�mmelserna i f�revarande avtal,
i enlighet med best�mmelserna i
punkt 1 i denna artikel, blir
till�mpliga.

2. The Agreement between the

Government of the Kingdom of
Sweden and the Government of the
Union of Soviet Socialist Republics
for the avoidance of double taxation
with respect to taxes on income and
on capital signed in Moscow on
13 October 1981, the Protocol
concerning mutual tax exemption
for shipping enterprises signed in
Stockholm on 5 April 1973 and the
Protocol concerning mutual tax
exemption for enterprises engaged
in international air traffic and their
employees, drawn up in connection
with the Agreement between the
Government of Sweden and the
Government of the Soviet Socialist
Republics with respect to air traffic
relations, signed in Stockholm on
8 February 1971, shall in relation
between the Russian Federation and
Sweden terminate upon the entry
into force of this Convention.
However, the provisions of the 1981
Agreement as well as the 1971 and
1973 Protocols shall continue in
effect until the provisions of this
Convention, in accordance with the

29 Artikel 31 har omnumrerats (tidigare artikel 28) genom protokollet den 24 maj 2018.

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provisions of paragraph 1 of this
Article, shall have effect.

Artikel 3230

Article 32

Avtalets upph�rande

Termination of the Convention

Detta avtal f�rblir i kraft till dess

att det s�gs upp av en avtalsslutande
stat. Vardera avtalsslutande staten
kan p� diplomatisk v�g, skriftligen
s�ga upp avtalet genom under-
r�ttelse h�rom minst sex m�nader
f�re utg�ngen av ett kalender�r.
I h�ndelse av s�dan upps�gning
upph�r avtalet att g�lla

This Convention shall remain in

force until terminated by a Con-
tracting State. Either Contracting
State may terminate the Convention,
through diplomatic channels, by
giving written notice of termination
at least six months before the end of
any calendar year. In such case, the
Convention shall cease to have
effect:

a) betr�ffande k�llskatter, p�

belopp som betalas den 1 januari
som f�ljer n�rmast efter det att
underr�ttelsen om upps�gning l�m-
nas eller senare; och

(a) in respect of taxes withheld at

source on amounts paid on or after
the first day of January next
following that in which the notice of
termination is given; and

b) betr�ffande andra skatter p�

inkomst, p� skatter som p�f�rs f�r
beskattnings�r eller beskattnings-
perioder som b�rjar den 1 januari det
kalender�r som f�ljer n�rmast efter
det �r under vilket underr�ttelsen om
upps�gning l�mnas eller senare.

(b) in respect of other taxes on

income, on taxable years and periods
beginning on or after the first day of
January of the year next following
that in which the notice of
termination is given.

Som skedde i Stockholm den

14 juni 1993, i tv� exemplar p�
ryska, svenska samt engelska
spr�ken. Alla tre texterna �ger lika
vitsord. F�r den h�ndelse att tvist
uppkommer vid tolkningen skall
dock den engelska texten �ga
f�retr�de.

Done in Stockholm, this 14th day

of June 1993, in duplicate in the
Russian, Swedish and English
languages. All three texts being
equally authentic. In case of any
divergence of interpretation the
English text shall prevail.

F�r Konungariket Sveriges regering For the Government of the Kingdom

of Sweden

Anne Wibble

F�r Ryska Federationens regering

For the Government of the Russian
Federation

Boris Fjodorov

30 Artikel 32 har omnumrerats (tidigare artikel 29) genom protokollet den 24 maj 2018.

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PROTOKOLL31

PROTOCOL

Konungariket Sveriges regering

The Government of the Kingdom

of Sweden

och

and

Ryska federationens regering

The Government of the Russian

Federation

har vid undertecknandet av pro-

tokoll om �ndring i avtalet mellan
Konungariket Sveriges regering och
Ryska federationens regering f�r
undvikande av dubbelbeskattning
betr�ffande skatter p� inkomst
kommit �verens om f�ljande
best�mmelser, vilka ska utg�ra en
integrerad del av avtalet.

have agreed at the signing of the

Protocol amending the Convention
between the Government of the
Kingdom of Sweden and the
Government of the Russian Fede-
ration for the avoidance of double
taxation with respect to taxes on
income

upon

the

following

provisions which shall form an
integral part of the Convention.

1. Allm�nt

1. General

Legalisering eller apostille f�r inte

vara ett krav f�r att upplysningar
som mottagits med st�d av artikel 26
i avtalet eller ett utf�rdat hem-
vistintyg ska kunna �beropas i en
avtalsslutande stat, d�ri inbegripet
dess domstolar och f�rvaltnings-
organ. Detta g�ller �ven f�r andra
dokument som utf�rdats av den
beh�riga myndigheten i en avtals-
slutande stat eller dennes befull-
m�ktigade ombud.

It is understood that any

information received under Article
26 (Exchange of information) of the
Convention or a certificate of resi-
dence shall not require legalisation
or apostille for the purposes of
application in the other Contracting
State, including its use in the courts
and administrative bodies. This also
applies to any other document issued
by the competent authority of a Con-
tracting State or its authorised
representative.

2. Till artikel 10 i avtalet

2. Regarding Article 10 (Dividends)
of the Convention

a) Vid till�mpning av punkterna

13 f�rst�s med uttrycket investe-
ringsfond:

(a) For the purpose of paragraphs

1, 2 and 3, the term investment
fund means:

1) I fr�ga om Ryska federationen,

en investeringsfond som bildats i
enlighet med den federala lagen 156-
FZ av den 29 november 2001 Om
investeringsfonder s�som den kan
komma att �ndras fr�n tid till annan.

(i) in the case of the Russian

Federation, an Investment Fund,
established under the Federal Law
no. 156-FZ of November 29, 2001
On Investment Funds as it may be
amended from time to time;

2) I fr�ga om Sverige, en v�rde-

pappersfond som bildats enligt lagen
(2004:46) om v�rdepappersfonder
eller en specialfond som bildats
enligt lagen (2013:561) om f�r-
valtare av investeringsfonder s�som

(ii) in the case of Sweden, an

investment fund established under
the Swedish UCITS Act (SFS
2004:46) or the Alternative Invest-
ment Funds Managers Act (SFS

31 Protokollet till avtalet har tillkommit genom protokollet den 24 maj 2018.

2019:175

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lagarna kan komma att �ndras fr�n
tid till annan.

2013:561) as they may be amended
from time to time.

b) Uttrycket utdelning inbe-

griper vinst i samband med
likvidation.

(b) It is understood that the term

dividends includes profits on a
liquidation.

2019:175

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2019:175 Lag om ändring i lagen (1993:1301) om dubbelbeskattningsavtal mellan Sverige och Ryssland

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