SFS 2008:1303 Lag om avtal mellan Sverige och Isle of Man för undvikande av dubbelbeskattning av fysiska personer

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">             </style> <div id="page1-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om avtal mellan Sverige och Isle of Man f�r undvikande av dubbelbeskattning av fysiska personer; utf�rdad den 27 november 2008. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal mellan Kounungariket Sverige och Isle of Man f�r undvi- kande av dubbelbeskattning av fysiska personer som undertecknades den 30 oktober 2007 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska. Den engelska texten samt en svensk �vers�ttning framg�r av bilaga till denna lag. 2 � Avtalets beskattningsregler ska till�mpas endast till den del dessa med- f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�re- ligga. 3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt be- st�mmelserna i avtalet beskattas endast i Isle of Man, ska s�dan inkomst inte tas med vid taxeringen i Sverige. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas p� skatt som tas ut f�r beskattnings�r som b�r- jar den 1 januari det �r som f�ljer n�rmast efter det �r d� lagen tr�der i kraft eller senare. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2008/09:55, bet. 2008/09:SkU16, rskr. 2008/09:72. SFS 2008:1303 Utkom fr�n trycket den 16 december 2008 </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2008:1303 AGREEMENT BETWEEN THE KING- DOM OF SWEDEN AND THE ISLE OF MAN FOR THE AVOIDANCE OF DOU- BLE TAXATION ON INDIVIDUALS The Government of the Kingdom of Sweden and the Government of the Isle of Man, desiring to conclude an Agreement for the avoidance of double taxation on individu- als with respect to taxes on income, have agreed as follows: Article 1 Individuals covered This Agreement shall apply to individuals who are residents in one or both of the Parties. Article 2 Taxes covered 1. The existing taxes to which the Agree- ment shall apply are: (a) in the case of the Isle of Man: taxes on income or profit; (hereinafter referred to as Manx tax); (b) in the case of Sweden: (i) the national income tax (den statliga inkomstskatten); (ii) the income tax on non-residents (den s�rskilda inkomstskatten f�r utomlands bosatta); (iii) the income tax on non-resident artistes and athletes (den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl.); and (iv) the municipal income tax (den kommu- nala inkomstskatten) (hereinafter referred to as Swedish tax). 2. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Bilaga (�vers�ttning) AVTAL MELLAN KONUNGARIKET SVERIGE OCH ISLE OF MAN F�R UND- VIKANDE AV DUBBELBESKATTNING AV FYSISKA PERSONER Konungariket Sveriges regering och Isle of Mans regering, som �nskar ing� ett avtal f�r undvikande av dubbelbeskattning av fysiska personer betr�ffande skatter p� inkomst, har kommit �verens om f�ljande: Artikel 1 Fysiska personer p� vilka avtalet till�mpas Detta avtal till�mpas p� fysiska personer som har hemvist i en part eller i b�da parterna. Artikel 2 Skatter som omfattas av avtalet 1. De f�r n�rvarande utg�ende skatter p� vilka detta avtal till�mpas �r: a) i Isle of Man: skatter p� inkomst eller vinst (i det f�ljande ben�mnda skatt i Isle of Man), b) i Sverige: 1. den statliga inkomstskatten, 2. den s�rskilda inkomstskatten f�r utom- lands bosatta, 3. den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., och 4. den kommunala inkomstskatten (i det f�ljande ben�mnda svensk skatt). 2. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet p�f�rs vid sidan av </div> <div id="page3-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2008:1303 Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Parties shall notify each other of any sig- nificant changes that have been made in their taxation laws concerning individuals. Article 3 General definitions 1. For the purposes of this Agreement, un- less the context otherwise requires: (a) the term a Party means the Isle of Man or Sweden, as the context requires; the term Parties means the Isle of Man and Sweden; (b) the term Isle of Man means the island of the Isle of Man; (c) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the terri- torial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction; (d) the term competent authority means; (i) in the case of the Isle of Man, the Asses- sor of Income Tax or his delegate; (ii) in the case of Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent authority for the purposes of this Agreement; (e) the term enterprise applies to the car- rying on of any business; (f) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Party, except when the ship or aircraft is operated solely between places in the other Party. 2. As regards the application of the Agree- ment at any time by a Party, any term not de- fined therein shall, unless the context other- wise requires, have the meaning that it has at that time under the law of that Party for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax eller i st�llet f�r de f�r n�rvarande utg�ende skatterna. De beh�riga myndigheterna i par- terna ska meddela varandra de v�sentliga �nd- ringar som gjorts i respektive skattelagstift- ning betr�ffande fysiska personer. Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) en part avser Isle of Man eller Sverige, beroende p� sammanhanget; parterna avser Isle of Man och Sverige, b) Isle of Man avser �n Isle of Man, c) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geogra- fisk betydelse, Sveriges territorium, Sveriges territorialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folk- r�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion, d) beh�rig myndighet avser: 1) i Isle of Man: the Assessor of Income Tax eller dennes befullm�ktigade ombud, 2) i Sverige: finansministern, dennes befull- m�ktigade ombud eller den myndighet �t vil- ken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, e) f�retag avser bedrivandet av varje form av r�relse, f) internationell trafik avser transport med skepp eller luftfartyg som anv�nds av f�retag i en part utom d� skeppet eller luftfartyget an- v�nds uteslutande mellan platser i den andra parten. 2. D� en part till�mpar avtalet vid en viss tidpunkt anses, s�vida inte sammanhanget f�r- anleder annat, varje uttryck som inte definie- rats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lag- stiftning i fr�ga om s�dana skatter p� vilka av- talet till�mpas. Den betydelse som uttrycket </div> <div id="page4-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2008:1303 laws of that Party prevailing over a meaning given to the term under other laws of that Party. Article 4 Resident 1. For the purposes of this Agreement, the term resident of a Party means in respect of an individual any individual who, under the laws of that Party, is liable to tax therein by reason of his domicile, residence or any other criterion of a similar nature. This term, how- ever, does not include an individual who is lia- ble to tax in that Party in respect only of in- come from sources in that Party. 2. Where by reason of the provisions of paragraph 1 an individual is a resident in both Parties, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the Party in which he has a permanent home available to him; if he has a permanent home available to him in both Parties, he shall be deemed to be a resident only of the Party with which his personal and economic relations are closer (centre of vital interests); (b) if the Party 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 Party, he shall be deemed to be a resi- dent only of the Party in which he has an ha- bitual abode; (c) if he has an habitual abode in both Par- ties or in neither of them, the competent au- thorities of the Parties shall settle the question by mutual agreement. har enligt till�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den betydelse ut- trycket har enligt annan lagstiftning i denna part. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal avser ut- trycket person med hemvist i en part i fr�ga om fysisk person, fysisk person som enligt lagstiftningen i denna part �r skattskyldig d�r p� grund av domicil, bos�ttning eller annan liknande omst�ndighet. Detta uttryck inbegri- per emellertid inte fysisk person som �r skatt- skyldig i denna part endast f�r inkomst fr�n k�lla i denna part. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da parterna, be- st�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist endast i den part d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bo- stad i b�da parterna, anses han ha hemvist en- dast i den part med vilken hans personliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnadsintressena), b) om det inte kan avg�ras i vilken part han har centrum f�r sina levnadsintressen eller om han inte i n�gondera parten har en bostad som stadigvarande st�r till hans f�rfogande, anses han ha hemvist endast i den part d�r han sta- digvarande vistas, c) om han stadigvarande vistas i b�da par- terna eller inte vistas stadigvarande i n�gon av dem, ska de beh�riga myndigheterna i par- terna avg�ra fr�gan genom �msesidig �ver- enskommelse. </div> <div id="page5-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2008:1303 Article 5 Income from employment 1. Subject to the provisions of Articles 6, 7, 8 and 9, salaries, wages and other similar re- muneration derived by a resident of a Party in respect of an employment shall be taxable only in that Party unless the employment is exercised in the other Party. If the employ- ment is so exercised, such remuneration as is derived therefrom may be taxed in that other Party. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resi- dent of a Party in respect of an employment exercised in the other Party shall be taxable only in the first-mentioned Party if: (a) the recipient is present in the other Party for a period or periods not exceeding in the ag- gregate 183 days in any twelve month period commencing or ending in the fiscal year con- cerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Party; and (c) the remuneration is not borne by a fixed place of business through which the business is wholly or partly carried on which the em- ployer has in the other Party. 3. Notwithstanding the preceding provi- sions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Party, may be taxed in that Party. Where a resident of Sweden de- rives remuneration in respect of an employ- ment exercised aboard an aircraft operated in international traffic by the air transport con- sortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. Artikel 5 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 6, 7, 8 och 9 f�ranleder annat, beskattas l�n och an- nan liknande ers�ttning som person med hem- vist i en part uppb�r p� grund av anst�llning, endast i denna part, s�vida inte arbetet utf�rs i den andra parten. Om arbetet utf�rs i denna andra part, f�r ers�ttning som uppb�rs f�r ar- betet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en part uppb�r f�r arbete som utf�rs i den andra parten, endast i den f�rstn�mnda parten, om a) mottagaren vistas i den andra parten un- der tidsperiod eller tidsperioder som samman- lagt inte �verstiger 183 dagar under en tolv- m�nadersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra parten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar en stadigva- rande plats f�r aff�rsverksamhet vilken arbets- givaren har i den andra parten och fr�n vilken verksamheten helt eller delvis bedrivs. 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 ett f�retag i en part, beskattas i denna part. Om person med hemvist i Sverige uppb�r ers�ttning f�r arbete som utf�rs ombord p� ett luftfartyg som an- v�nds i internationell trafik av luftfartskonsor- tiet Scandinavian Airlines System (SAS), ska s�dan ers�ttning beskattas endast i Sverige. </div> <div id="page6-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2008:1303 Article 6 Directors fees Directors fees and other similar payments derived by a resident of a Party in his capacity as a member of the board of directors of a company which is resident of the other Party may be taxed in that other Party. Article 7 Artistes and sportsmen 1. Income derived by a resident of a Party as an entertainer, such as a theatre, motion pic- ture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Party, may be taxed in that other Party. 2. Where income in respect of personal ac- tivities exercised by an entertainer or a sports- man in his capacity as such accrues not to the entertainer or sportsman himself but to an- other individual or legal entity, that income may be taxed in the Party in which the activi- ties of the entertainer or sportsman are exer- cised. Article 8 Pensions 1. Pensions and other similar remuneration, disbursements under the Social Security legis- lation and annuities arising in a Party and paid to a resident of the other Party may be taxed in the first-mentioned Party. 2. The term annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the pay- ments in return for adequate and full consider- ation in money or moneys worth. Artikel 6 Styrelsearvode Styrelsearvode och annan liknande ers�tt- ning, som person med hemvist i en part upp- b�r i egenskap av medlem i styrelse i bolag med hemvist i den andra parten, f�r beskattas i denna andra part. Artikel 7 Artister och sportut�vare 1. Inkomst, som person med hemvist i en part f�rv�rvar genom sin personliga verksam- het i den andra parten i egenskap av artist, s�- som teater- eller filmsk�despelare, radio- eller televisionsartist eller musiker, eller i egenskap av sportut�vare, f�r beskattas i denna andra part. 2. I fall d� inkomst genom personlig verk- samhet, som artist eller sportut�vare ut�var i denna egenskap, inte tillfaller artisten eller sportut�varen sj�lv utan annan fysisk eller ju- ridisk person, f�r denna inkomst beskattas i den part d�r artisten eller sportut�varen ut�var verksamheten. Artikel 8 Pension 1. Pension och annan liknande ers�ttning, utbetalning enligt socialf�rs�kringslagstift- ningen och livr�nta, vilka h�rr�r fr�n en part och betalas till en person med hemvist i den andra parten, f�r beskattas i den f�rstn�mnda parten. 2. Med uttrycket livr�nta f�rst�s ett fast- st�llt belopp, som utbetalas periodiskt p� fast- st�llda tider under en persons livstid eller un- der angiven eller fastst�llbar tidsperiod och som utg�r p� grund av f�rpliktelse att verk- st�lla dessa utbetalningar som ers�ttning f�r d�remot fullt svarande vederlag i pengar eller pengars v�rde. </div> <div id="page7-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2008:1303 Article 9 Government service 1. (a) Salaries, wages and other similar re- muneration, other than a pension, paid by a Party or a political subdivision or a statutory body or a local authority thereof to an individ- ual in respect of services rendered to that Party or subdivision or body or authority shall be taxable only in that Party. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Party if the services are rendered in that Party and the individual is a resident of that Party who did not become a resident of that Party solely for the purpose of rendering the services. 2. The provisions of Articles 5, 6 and 7 shall apply to salaries, wages, and other simi- lar remuneration in respect of services ren- dered in connection with a business carried on by a Party or a political subdivision or a statu- tory body or a local authority thereof. Article 10 Students Payments which a student or business ap- prentice who is or was immediately before visiting a Party a resident of the other Party and who is present in the first-mentioned Party solely for the purpose of his education or training receives for the purpose of his mainte- nance, education or training shall not be taxed in that Party, provided that such payments arise from sources outside that Party. Article 11 Elimination of double taxation 1. In the Isle of Man double taxation shall be avoided as follows: Subject to the provisions of the laws of the Isle of Man regarding the allowance as a credit against Manx tax of tax payable in a territory outside the Isle of Man (which shall not affect the general principle hereof); Artikel 9 Offentlig tj�nst 1. a) L�n och annan ers�ttning, med undan- tag f�r pension, som betalas av en part, en av dess politiska underavdelningar, offentligr�tts- liga organ eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna parts, underavdelnings, organs eller myndig- hets tj�nst, beskattas endast i denna part. b) S�dan l�n och annan liknande ers�ttning beskattas emellertid endast i den andra parten om arbetet utf�rs i denna andra part och perso- nen i fr�ga har hemvist i denna part och inte fick hemvist i denna part uteslutande f�r att ut- f�ra arbetet. 2. Best�mmelserna i artiklarna 5, 6 och 7 till�mpas p� l�n och annan liknande ers�ttning som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en part, en av dess politiska underavdelningar, offent- ligr�ttsliga organ eller lokala myndigheter. Artikel 10 Studerande Studerande eller aff�rspraktikant, som har eller omedelbart f�re vistelse i en part hade hemvist i den andra parten och som vistas i den f�rstn�mnda parten uteslutande f�r sin un- dervisning eller praktik, beskattas inte i denna part f�r belopp som han erh�ller f�r sitt uppe- h�lle, sin undervisning eller praktik, under f�r- uts�ttning att beloppen h�rr�r fr�n k�lla utan- f�r denna part. Artikel 11 Undanr�jande av dubbelbeskattning 1. I Isle of Man ska dubbelbeskattning und- vikas p� f�ljande s�tt: Med beaktande av best�mmelserna i Isle of Mans lagstiftning som till�ter att skatt som be- talats i ett annat territorium �n Isle of Man av- r�knas mot skatt i Isle of Man (utan att den all- m�nna princip som anges h�r �ndras): </div> <div id="page8-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2008:1303 (i) subject to the provisions of sub-para- graph iii), where a resident of the Isle of Man derives income which, in accordance with the provisions of this Agreement, may be taxed in Sweden, the Isle of Man shall allow as a de- duction from the tax on the income of that res- ident, an amount equal to the income tax paid in Sweden; (ii) such deduction shall not, however, ex- ceed that part of the income tax, as computed before the deduction is given, which is attrib- utable to the income which may be taxed in Sweden; (iii) where a resident of the Isle of Man de- rives income which, in accordance with the provisions of this Agreement shall be taxable only in Sweden, the Isle of Man may include this income in the tax base, but shall allow as a deduction from the income tax that part of the income tax which is attributable to the income derived from Sweden. 2. In Sweden double taxation shall be avoided as follows: (a) Where a resident of Sweden derives in- come which under the laws of the Isle of Man and in accordance with the provisions of this Agreement may be taxed in the Isle of Man, Sweden shall allow subject to the provisions of the laws 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 Manx tax paid in respect of such income. (b) Where a resident of Sweden derives in- come which, in accordance with the provi- sions of this Agreement, shall be taxable only in the Isle of Man, Sweden may, when deter- mining the graduated rate of Swedish tax, take into account the income which shall be taxable only in the Isle of Man. 1) om person med hemvist i Isle of Man f�rv�rvar inkomst som enligt best�mmelserna i detta avtal f�r beskattas i Sverige, ska Isle of Man med beaktande av best�mmelserna i 3) nedan fr�n skatten p� inkomsten f�r perso- nen i fr�ga avr�kna ett belopp motsvarande den inkomstskatt som erlagts i Sverige, 2) avr�kningsbeloppet ska emellertid inte �verstiga den del av inkomstskatten, ber�knad f�re avr�kning, som �r h�nf�rlig till s�dan in- komst som f�r beskattas i Sverige, 3) om person med hemvist i Isle of Man f�rv�rvar inkomst, som enligt best�mmelserna i detta avtal beskattas endast i Sverige, f�r Isle of Man inr�kna inkomsten i skatteunderlaget, men ska fr�n inkomstskatten avr�kna ett be- lopp motsvarande den del av inkomstskatten som �r h�nf�rlig till inkomsten som f�rv�rvats fr�n Sverige. 2. I Sverige ska dubbelbeskattning undvikas p� f�ljande s�tt: a) Om person med hemvist i Sverige f�rv�r- var inkomst som enligt Isle of Mans lagstift- ning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Isle of Man, ska Sverige med beaktande av best�mmelserna i svensk lagstiftning betr�ffande avr�kning av utl�ndsk skatt (s�som de kan komma att �nd- ras fr�n tid till annan utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skatten p� inkomsten avr�kna ett be- lopp motsvarande den skatt som erlagts p� in- komsten i Isle of Man. b) Om person med hemvist i Sverige f�rv�r- var inkomst, som enligt best�mmelserna i detta avtal beskattas endast i Isle of Man, f�r Sverige vid best�mmandet av svensk progres- siv skatt beakta s�dan inkomst som beskattas endast i Isle of Man. </div> <div id="page9-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2008:1303 Article 12 Mutual agreement procedure 1. Where an individual considers that the actions of one or both of the Parties result or will result for him in taxation not in accord- ance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those Parties, present his case to the competent authority of the Party of which he is a resident. The case must be pre- sented within three years from the first notifi- cation of the action resulting in taxation not in accordance with the provisions of the Agree- ment. 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 agree- ment with the competent authority of the other Party, with a view to the avoidance of taxation which is not in accordance with the Agree- ment. Any agreement reached shall be imple- mented notwithstanding any time limits in the domestic law of the Parties. 3. The competent authorities of the Parties shall endeavour to resolve by mutual agree- ment any difficulties or doubts arising as to the interpretation or application of the Agree- ment. 4. The competent authorities of the Parties may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 13 Entry into force 1. This Agreement shall enter into force on the thirtieth day after the later of the dates on which each of the Parties has notified the other in writing that the procedures required by its law have been complied with. Artikel 12 �msesidig �verenskommelse 1. Om en fysisk person anser att en part el- ler b�da parterna vidtagit �tg�rder som f�r ho- nom medf�r eller kommer att medf�ra be- skattning 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 parters interna r�ttsordning, l�gga fram saken f�r den beh�riga myndigheten i den part d�r han har hemvist. 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 be- st�mmelserna i avtalet. 2. Om den beh�riga myndigheten finner in- v�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, ska myn- digheten s�ka avg�ra saken genom �msesidig �verenskommelse med den beh�riga myndig- heten i den andra parten i syfte att undvika be- skattning som strider mot avtalet. �verens- kommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i parternas interna lagstiftning. 3. De beh�riga myndigheterna i parterna ska genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som upp- kommer i fr�ga om tolkningen eller till�mp- ningen av avtalet. 4. De beh�riga myndigheterna i parterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse i den mening som avses i f�reg�ende punkter. Artikel 13 Ikrafttr�dande 1. Detta avtal tr�der i kraft den trettionde dagen efter den dag d� den sista av de skrift- liga underr�ttelser som respektive regering ska l�mna n�r de �tg�rder vidtagits som kr�vs enligt respektive parts lagstiftning har l�m- nats. </div> <div id="page10-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2008:1303 2. The Agreement shall have effect: (a) in the Isle of Man: in respect of Manx tax, on tax chargeable for any tax year beginning on or after the sixth day of April of the year next following that in which the Agreement enters into force; (b) in Sweden: in respect of Swedish tax, on taxes chargea- ble for any tax year beginning on or after the first day of January of the year next following that in which this Agreement enters into force. 3. Notwithstanding paragraph 2 of this Arti- cle, this Agreement shall only have effect when the Agreement signed on 30 October 2007 between the Kingdom of Sweden and the Isle of Man for the exchange of information relating to tax matters shall have effect. Article 14 Termination 1. This Agreement shall remain in force un- til terminated by a Party. Either Party may ter- minate the Agreement by giving written notice of termination at least six months before the end of any calendar year. In such event, the Agreement shall cease to have effect on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the end of the six months period. 2. Notwithstanding paragraph 1 of this Arti- cle, this Agreement will be terminated, with- out giving notice of termination, on the date of termination of the Agreement signed on 30 October 2007 between the Kingdom of Swe- den and the Isle of Man for the exchange of in- formation relating to tax matters. In witness whereof the undersigned being duly authorised thereto have signed this Agreement. Done at Oslo, this Thirtieth day of October 2007, in duplicate in the English language. 2. Avtalet ska till�mpas: a) i Isle of Man: i fr�ga om skatt i Isle of Man, p� skatt som p�f�rs f�r beskattnings�r som b�rjar den 6 april det �r som n�rmast f�ljer det �r d� avtalet tr�der i kraft eller senare, b) i Sverige: i fr�ga om svensk skatt, p� skatt som p�f�rs f�r beskattnings�r som p�b�rjas den 1 januari det �r som n�rmast f�ljer det �r d� avtalet tr�- der i kraft eller senare. 3. Utan hinder av punkt 2 i denna artikel, �r detta avtal endast till�mpligt n�r avtalet mel- lan Konungariket Sverige och Isle of Man om utbyte av upplysningar i skatte�renden under- tecknat den 30 oktober 2007 �r till�mpligt. Artikel 14 Upph�rande 1. Detta avtal f�rblir i kraft till dess det s�gs upp av en part. Vardera parten kan skriftligen s�ga upp avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got ka- lender�r. I h�ndelse av s�dan upps�gning upp- h�r avtalet att g�lla i fr�ga om skatt som p�- f�rs f�r beskattnings�r som b�rjar den 1 janu- ari det �r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller senare. 2. Utan hinder av punkt 1 i denna artikel, upph�r detta avtal att g�lla, utan skriftlig upp- s�gning, den dag avtalet mellan Konungariket Sverige och Isle of Man om utbyte av upplys- ningar i skatte�renden undertecknat den 30 oktober 2007 upph�r att g�lla. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Oslo den 30 oktober 2007 i tv� exemplar p� engelska spr�ket. </div> <div id="page11-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2008:1303 For the Government of the Kingdom of Sweden Ingemar Hansson For the Government of the Isle of Man Allan Robert Bell F�r Konungariket Sveriges regering Ingemar Hansson F�r Isle of Mans regering Allan Robert Bell </div> <div id="page12-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> Thomson F�rlag AB, tel. 08-587 671 00 Elanders, V�llingby 2008 </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Isle of Man f�r
undvikande av dubbelbeskattning av fysiska
personer;

utf�rdad den 27 november 2008.

Enligt riksdagens beslut

f�reskrivs f�ljande.

1 �

Det avtal mellan Kounungariket Sverige och Isle of Man f�r undvi-

kande av dubbelbeskattning av fysiska personer som undertecknades den 30
oktober 2007 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska.
Den engelska texten samt en svensk �vers�ttning framg�r av

bilaga

till

denna lag.

2 �

Avtalets beskattningsregler ska till�mpas endast till den del dessa med-

f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�re-
ligga.

3 �

Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt be-

st�mmelserna i avtalet beskattas endast i Isle of Man, ska s�dan inkomst inte
tas med vid taxeringen i Sverige.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag ska till�mpas p� skatt som tas ut f�r beskattnings�r som b�r-

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

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

Prop. 2008/09:55, bet. 2008/09:SkU16, rskr. 2008/09:72.

SFS 2008:1303

Utkom fr�n trycket
den 16 december 2008

SFS 2008:1303

AGREEMENT BETWEEN THE KING-
DOM OF SWEDEN AND THE ISLE OF
MAN FOR THE AVOIDANCE OF DOU-
BLE TAXATION ON INDIVIDUALS

The Government of the Kingdom of

Sweden and the Government of the Isle of
Man, desiring to conclude an Agreement for
the avoidance of double taxation on individu-
als with respect to taxes on income, have
agreed as follows:

Article 1

Individuals covered

This Agreement shall apply to individuals

who are residents in one or both of the Parties.

Article 2

Taxes covered

1. The existing taxes to which the Agree-

ment shall apply are:

(a) in the case of the Isle of Man:
taxes on income or profit;
(hereinafter referred to as Manx tax);

(b) in the case of Sweden:
(i) the national income tax (den statliga

inkomstskatten);

(ii) the income tax on non-residents (den

s�rskilda inkomstskatten f�r utomlands
bosatta);

(iii) the income tax on non-resident artistes

and athletes (den s�rskilda inkomstskatten f�r
utomlands bosatta artister m.fl.); and

(iv) the municipal income tax (den kommu-

nala inkomstskatten)

(hereinafter referred to as Swedish tax).
2. The Agreement shall apply also to any

identical or substantially similar taxes that are
imposed after the date of signature of the

Bilaga

(�vers�ttning)

AVTAL MELLAN KONUNGARIKET
SVERIGE OCH ISLE OF MAN F�R UND-
VIKANDE AV DUBBELBESKATTNING
AV FYSISKA PERSONER

Konungariket Sveriges regering och Isle of

Mans regering, som �nskar ing� ett avtal f�r
undvikande av dubbelbeskattning av fysiska
personer betr�ffande skatter p� inkomst, har
kommit �verens om f�ljande:

Artikel 1

Fysiska personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� fysiska personer

som har hemvist i en part eller i b�da parterna.

Artikel 2

Skatter som omfattas av avtalet

1. De f�r n�rvarande utg�ende skatter p�

vilka detta avtal till�mpas �r:

a) i Isle of Man:
skatter p� inkomst eller vinst
(i det f�ljande ben�mnda skatt i Isle of

Man),

b) i Sverige:
1. den statliga inkomstskatten,

2. den s�rskilda inkomstskatten f�r utom-

lands bosatta,

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

lands bosatta artister m.fl., och

4. den kommunala inkomstskatten

(i det f�ljande ben�mnda svensk skatt).
2.

Avtalet till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag, som efter
undertecknandet av avtalet p�f�rs vid sidan av

SFS 2008:1303

Agreement in addition to, or in place of, the
existing taxes. The competent authorities of
the Parties shall notify each other of any sig-
nificant changes that have been made in their
taxation laws concerning individuals.

Article 3

General definitions

1. For the purposes of this Agreement, un-

less the context otherwise requires:

(a) the term a Party means the Isle of Man

or Sweden, as the context requires; the term
Parties means the Isle of Man and Sweden;

(b) the term Isle of Man means the island

of the Isle of Man;

of Sweden and, when used in a geographical
sense, includes the national territory, the terri-
torial sea of Sweden as well as other maritime
areas over which Sweden in accordance with
international law exercises sovereign rights or
jurisdiction;

(d) the term competent authority means;
(i) in the case of the Isle of Man, the Asses-

sor of Income Tax or his delegate;

(ii) in the case of Sweden, the Minister of

Finance, his authorised representative or the
authority which is designated as a competent
authority for the purposes of this Agreement;

(e) the term enterprise applies to the car-

rying on of any business;

(f) the term international traffic means

any transport by a ship or aircraft operated by
an enterprise of a Party, except when the ship
or aircraft is operated solely between places in
the other Party.

2. As regards the application of the Agree-

ment at any time by a Party, any term not de-
fined therein shall, unless the context other-
wise requires, have the meaning that it has at
that time under the law of that Party for the
purposes of the taxes to which the Agreement
applies, any meaning under the applicable tax

eller i st�llet f�r de f�r n�rvarande utg�ende
skatterna. De beh�riga myndigheterna i par-
terna ska meddela varandra de v�sentliga �nd-
ringar som gjorts i respektive skattelagstift-
ning betr�ffande fysiska personer.

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ranleder annat,

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

a) en part avser Isle of Man eller Sverige,

beroende p� sammanhanget; parterna avser
Isle of Man och Sverige,

b) Isle of Man avser �n Isle of Man,

c) Sverige avser Konungariket Sverige

och innefattar, n�r uttrycket anv�nds i geogra-
fisk betydelse, Sveriges territorium, Sveriges
territorialvatten och andra havsomr�den �ver
vilka Sverige, i �verensst�mmelse med folk-
r�ttens regler, ut�var suver�na r�ttigheter eller
jurisdiktion,

d) beh�rig myndighet avser:
1) i Isle of Man: the Assessor of Income

Tax eller dennes befullm�ktigade ombud,

2) i Sverige: finansministern, dennes befull-

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

e) f�retag avser bedrivandet av varje form

av r�relse,

f) internationell trafik avser transport med

skepp eller luftfartyg som anv�nds av f�retag i
en part utom d� skeppet eller luftfartyget an-
v�nds uteslutande mellan platser i den andra
parten.

2. D� en part till�mpar avtalet vid en viss

tidpunkt anses, s�vida inte sammanhanget f�r-
anleder annat, varje uttryck som inte definie-
rats i avtalet ha den betydelse som uttrycket
har vid denna tidpunkt enligt den partens lag-
stiftning i fr�ga om s�dana skatter p� vilka av-
talet till�mpas. Den betydelse som uttrycket

SFS 2008:1303

laws of that Party prevailing over a meaning
given to the term under other laws of that
Party.

Article 4

Resident

1. For the purposes of this Agreement, the

term resident of a Party means in respect of
an individual any individual who, under the
laws of that Party, is liable to tax therein by
reason of his domicile, residence or any other
criterion of a similar nature. This term, how-
ever, does not include an individual who is lia-
ble to tax in that Party in respect only of in-
come from sources in that Party.

2. Where by reason of the provisions of

paragraph 1 an individual is a resident in both
Parties, then his status shall be determined as
follows:

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

of the Party in which he has a permanent home
available to him; if he has a permanent home
available to him in both Parties, he shall be
deemed to be a resident only of the Party with
which his personal and economic relations are
closer (centre of vital interests);

(b) if the Party 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 Party, he shall be deemed to be a resi-
dent only of the Party in which he has an ha-
bitual abode;

ties or in neither of them, the competent au-
thorities of the Parties shall settle the question
by mutual agreement.

har enligt till�mplig skattelagstiftning i denna
part �ger f�retr�de framf�r den betydelse ut-
trycket har enligt annan lagstiftning i denna
part.

Artikel 4

Hemvist

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

trycket person med hemvist i en part i fr�ga
om fysisk person, fysisk person som enligt
lagstiftningen i denna part �r skattskyldig d�r
p� grund av domicil, bos�ttning eller annan
liknande omst�ndighet. Detta uttryck inbegri-
per emellertid inte fysisk person som �r skatt-
skyldig i denna part endast f�r inkomst fr�n
k�lla i denna part.

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

fysisk person har hemvist i b�da parterna, be-
st�ms hans hemvist p� f�ljande s�tt:

a) han anses ha hemvist endast i den part

d�r han har en bostad som stadigvarande st�r
till hans f�rfogande. Om han har en s�dan bo-
stad i b�da parterna, anses han ha hemvist en-
dast i den part med vilken hans personliga och
ekonomiska f�rbindelser �r starkast (centrum
f�r levnadsintressena),

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

har centrum f�r sina levnadsintressen eller om
han inte i n�gondera parten har en bostad som
stadigvarande st�r till hans f�rfogande, anses
han ha hemvist endast i den part d�r han sta-
digvarande vistas,

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

terna eller inte vistas stadigvarande i n�gon av
dem, ska de beh�riga myndigheterna i par-
terna avg�ra fr�gan genom �msesidig �ver-
enskommelse.

SFS 2008:1303

Article 5

Income from employment

1. Subject to the provisions of Articles 6, 7,

8 and 9, salaries, wages and other similar re-
muneration derived by a resident of a Party in
respect of an employment shall be taxable
only in that Party unless the employment is
exercised in the other Party. If the employ-
ment is so exercised, such remuneration as is
derived therefrom may be taxed in that other
Party.

Notwithstanding the provisions of

paragraph 1, remuneration derived by a resi-
dent of a Party in respect of an employment
exercised in the other Party shall be taxable
only in the first-mentioned Party if:

(a) the recipient is present in the other Party

for a period or periods not exceeding in the ag-
gregate 183 days in any twelve month period
commencing or ending in the fiscal year con-
cerned; and

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

of, an employer who is not a resident of the
other Party; and

place of business through which the business
is wholly or partly carried on which the em-
ployer has in the other Party.

Notwithstanding the preceding provi-

sions of this Article, remuneration derived in
respect of an employment exercised aboard a
ship or aircraft operated in international traffic
by an enterprise of a Party, may be taxed in
that Party. Where a resident of Sweden de-
rives remuneration in respect of an employ-
ment exercised aboard an aircraft operated in
international traffic by the air transport con-
sortium Scandinavian Airlines System (SAS),
such remuneration shall be taxable only in
Sweden.

Artikel 5

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 6, 7,

8 och 9 f�ranleder annat, beskattas l�n och an-
nan liknande ers�ttning som person med hem-
vist i en part uppb�r p� grund av anst�llning,
endast i denna part, s�vida inte arbetet utf�rs i
den andra parten. Om arbetet utf�rs i denna
andra part, f�r ers�ttning som uppb�rs f�r ar-
betet beskattas d�r.

2. Utan hinder av best�mmelserna i punkt 1

beskattas ers�ttning, som person med hemvist
i en part uppb�r f�r arbete som utf�rs i den
andra parten, endast i den f�rstn�mnda parten,
om

a) mottagaren vistas i den andra parten un-

der tidsperiod eller tidsperioder som samman-
lagt inte �verstiger 183 dagar under en tolv-
m�nadersperiod som b�rjar eller slutar under
beskattnings�ret i fr�ga, och

b) ers�ttningen betalas av arbetsgivare som

inte har hemvist i den andra parten eller p�
dennes v�gnar, samt

c) ers�ttningen inte belastar en stadigva-

rande plats f�r aff�rsverksamhet vilken arbets-
givaren har i den andra parten och fr�n vilken
verksamheten helt eller delvis bedrivs.

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 ett f�retag i
en part, beskattas i denna part. Om person med
hemvist i Sverige uppb�r ers�ttning f�r arbete
som utf�rs ombord p� ett luftfartyg som an-
v�nds i internationell trafik av luftfartskonsor-
tiet Scandinavian Airlines System (SAS), ska
s�dan ers�ttning beskattas endast i Sverige.

SFS 2008:1303

Article 6

Directors fees

Directors fees and other similar payments

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

Article 7

Artistes and sportsmen

1. Income derived by a resident of a Party

as an entertainer, such as a theatre, motion pic-
ture, radio or television artiste, or a musician,
or as a sportsman, from his personal activities
as such exercised in the other Party, may be
taxed in that other Party.

2. Where income in respect of personal ac-

tivities exercised by an entertainer or a sports-
man in his capacity as such accrues not to the
entertainer or sportsman himself but to an-
other individual or legal entity, that income
may be taxed in the Party in which the activi-
ties of the entertainer or sportsman are exer-
cised.

Article 8

Pensions

1. Pensions and other similar remuneration,

disbursements under the Social Security legis-
lation and annuities arising in a Party and paid
to a resident of the other Party may be taxed in
the first-mentioned Party.

2. The term annuity means a stated sum

payable periodically at stated times during life
or during a specified or ascertainable period of
time under an obligation to make the pay-
ments in return for adequate and full consider-
ation in money or moneys worth.

Artikel 6

Styrelsearvode

Styrelsearvode och annan liknande ers�tt-

ning, som person med hemvist i en part upp-
b�r i egenskap av medlem i styrelse i bolag
med hemvist i den andra parten, f�r beskattas i
denna andra part.

Artikel 7

Artister och sportut�vare

1. Inkomst, som person med hemvist i en

part f�rv�rvar genom sin personliga verksam-
het i den andra parten i egenskap av artist, s�-
som teater- eller filmsk�despelare, radio- eller
televisionsartist eller musiker, eller i egenskap
av sportut�vare, f�r beskattas i denna andra
part.

2. I fall d� inkomst genom personlig verk-

samhet, som artist eller sportut�vare ut�var i
denna egenskap, inte tillfaller artisten eller
sportut�varen sj�lv utan annan fysisk eller ju-
ridisk person, f�r denna inkomst beskattas i
den part d�r artisten eller sportut�varen ut�var
verksamheten.

Artikel 8

Pension

1. Pension och annan liknande ers�ttning,

utbetalning enligt socialf�rs�kringslagstift-
ningen och livr�nta, vilka h�rr�r fr�n en part
och betalas till en person med hemvist i den
andra parten, f�r beskattas i den f�rstn�mnda
parten.

2. Med uttrycket livr�nta f�rst�s ett fast-

st�llt belopp, som utbetalas periodiskt p� fast-
st�llda tider under en persons livstid eller un-
der angiven eller fastst�llbar tidsperiod och
som utg�r p� grund av f�rpliktelse att verk-
st�lla dessa utbetalningar som ers�ttning f�r
d�remot fullt svarande vederlag i pengar eller
pengars v�rde.

SFS 2008:1303

Article 9

Government service

1. (a) Salaries, wages and other similar re-

muneration, other than a pension, paid by a
Party or a political subdivision or a statutory
body or a local authority thereof to an individ-
ual in respect of services rendered to that Party
or subdivision or body or authority shall be
taxable only in that Party.

(b) However, such salaries, wages and other

similar remuneration shall be taxable only in
the other Party if the services are rendered in
that Party and the individual is a resident of
that Party who did not become a resident of
that Party solely for the purpose of rendering
the services.

2. The provisions of Articles 5, 6 and 7

shall apply to salaries, wages, and other simi-
lar remuneration in respect of services ren-
dered in connection with a business carried on
by a Party or a political subdivision or a statu-
tory body or a local authority thereof.

Article 10

Students

Payments which a student or business ap-

prentice who is or was immediately before
visiting a Party a resident of the other Party
and who is present in the first-mentioned Party
solely for the purpose of his education or
training receives for the purpose of his mainte-
nance, education or training shall not be taxed
in that Party, provided that such payments
arise from sources outside that Party.

Article 11

Elimination of double taxation

1. In the Isle of Man double taxation shall

be avoided as follows:

Subject to the provisions of the laws of the

Isle of Man regarding the allowance as a credit
against Manx tax of tax payable in a territory
outside the Isle of Man (which shall not affect
the general principle hereof);

Artikel 9

Offentlig tj�nst

1. a) L�n och annan ers�ttning, med undan-

tag f�r pension, som betalas av en part, en av
dess politiska underavdelningar, offentligr�tts-
liga organ eller lokala myndigheter till fysisk
person p� grund av arbete som utf�rts i denna
parts, underavdelnings, organs eller myndig-
hets tj�nst, beskattas endast i denna part.

b) S�dan l�n och annan liknande ers�ttning

beskattas emellertid endast i den andra parten
om arbetet utf�rs i denna andra part och perso-
nen i fr�ga har hemvist i denna part och inte
fick hemvist i denna part uteslutande f�r att ut-
f�ra arbetet.

2. Best�mmelserna i artiklarna 5, 6 och 7

till�mpas p� l�n och annan liknande ers�ttning
som betalas p� grund av arbete som utf�rts i
samband med r�relse som bedrivs av en part,
en av dess politiska underavdelningar, offent-
ligr�ttsliga organ eller lokala myndigheter.

Artikel 10

Studerande

Studerande eller aff�rspraktikant, som har

eller omedelbart f�re vistelse i en part hade
hemvist i den andra parten och som vistas i
den f�rstn�mnda parten uteslutande f�r sin un-
dervisning eller praktik, beskattas inte i denna
part f�r belopp som han erh�ller f�r sitt uppe-
h�lle, sin undervisning eller praktik, under f�r-
uts�ttning att beloppen h�rr�r fr�n k�lla utan-
f�r denna part.

Artikel 11

Undanr�jande av dubbelbeskattning

1. I Isle of Man ska dubbelbeskattning und-

vikas p� f�ljande s�tt:

Med beaktande av best�mmelserna i Isle of

Mans lagstiftning som till�ter att skatt som be-
talats i ett annat territorium �n Isle of Man av-
r�knas mot skatt i Isle of Man (utan att den all-
m�nna princip som anges h�r �ndras):

SFS 2008:1303

(i) subject to the provisions of sub-para-

graph iii), where a resident of the Isle of Man
derives income which, in accordance with the
provisions of this Agreement, may be taxed in
Sweden, the Isle of Man shall allow as a de-
duction from the tax on the income of that res-
ident, an amount equal to the income tax paid
in Sweden;

(ii) such deduction shall not, however, ex-

ceed that part of the income tax, as computed
before the deduction is given, which is attrib-
utable to the income which may be taxed in
Sweden;

(iii) where a resident of the Isle of Man de-

rives income which, in accordance with the
provisions of this Agreement shall be taxable
only in Sweden, the Isle of Man may include
this income in the tax base, but shall allow as a
deduction from the income tax that part of the
income tax which is attributable to the income
derived from Sweden.

In Sweden double taxation shall be

avoided as follows:

(a) Where a resident of Sweden derives in-

come which under the laws of the Isle of Man
and in accordance with the provisions of this
Agreement may be taxed in the Isle of Man,
Sweden shall allow subject to the provisions
of the laws 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 Manx tax paid
in respect of such income.

(b) Where a resident of Sweden derives in-

come which, in accordance with the provi-
sions of this Agreement, shall be taxable only
in the Isle of Man, Sweden may, when deter-
mining the graduated rate of Swedish tax, take
into account the income which shall be taxable
only in the Isle of Man.

1) om person med hemvist i Isle of Man

f�rv�rvar inkomst som enligt best�mmelserna
i detta avtal f�r beskattas i Sverige, ska Isle of
Man med beaktande av best�mmelserna i 3)
nedan fr�n skatten p� inkomsten f�r perso-
nen i fr�ga avr�kna ett belopp motsvarande
den inkomstskatt som erlagts i Sverige,

2) avr�kningsbeloppet ska emellertid inte

�verstiga den del av inkomstskatten, ber�knad
f�re avr�kning, som �r h�nf�rlig till s�dan in-
komst som f�r beskattas i Sverige,

3) om person med hemvist i Isle of Man

f�rv�rvar inkomst, som enligt best�mmelserna
i detta avtal beskattas endast i Sverige, f�r Isle
of Man inr�kna inkomsten i skatteunderlaget,
men ska fr�n inkomstskatten avr�kna ett be-
lopp motsvarande den del av inkomstskatten
som �r h�nf�rlig till inkomsten som f�rv�rvats
fr�n Sverige.

2. I Sverige ska dubbelbeskattning undvikas

p� f�ljande s�tt:

a) Om person med hemvist i Sverige f�rv�r-

var inkomst som enligt Isle of Mans lagstift-
ning och i enlighet med best�mmelserna i
detta avtal f�r beskattas i Isle of Man, ska
Sverige med beaktande av best�mmelserna i
svensk lagstiftning betr�ffande avr�kning av
utl�ndsk skatt (s�som de kan komma att �nd-
ras fr�n tid till annan utan att den allm�nna
princip som anges h�r �ndras) fr�n den
svenska skatten p� inkomsten avr�kna ett be-
lopp motsvarande den skatt som erlagts p� in-
komsten i Isle of Man.

b) Om person med hemvist i Sverige f�rv�r-

var inkomst, som enligt best�mmelserna i
detta avtal beskattas endast i Isle of Man, f�r
Sverige vid best�mmandet av svensk progres-
siv skatt beakta s�dan inkomst som beskattas
endast i Isle of Man.

SFS 2008:1303

Article 12

Mutual agreement procedure

1. Where an individual considers that the

actions of one or both of the Parties result or
will result for him in taxation not in accord-
ance with the provisions of this Agreement, he
may, irrespective of the remedies provided by
the domestic law of those Parties, present his
case to the competent authority of the Party of
which he is a resident. The case must be pre-
sented within three years from the first notifi-
cation of the action resulting in taxation not in
accordance with the provisions of the Agree-
ment.

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 agree-
ment with the competent authority of the other
Party, with a view to the avoidance of taxation
which is not in accordance with the Agree-
ment. Any agreement reached shall be imple-
mented notwithstanding any time limits in the
domestic law of the Parties.

3. The competent authorities of the Parties

shall endeavour to resolve by mutual agree-
ment any difficulties or doubts arising as to
the interpretation or application of the Agree-
ment.

4. The competent authorities of the Parties

may communicate with each other directly for
the purpose of reaching an agreement in the
sense of the preceding paragraphs.

Article 13

Entry into force

1. This Agreement shall enter into force on

the thirtieth day after the later of the dates on
which each of the Parties has notified the other
in writing that the procedures required by its
law have been complied with.

Artikel 12

�msesidig �verenskommelse

1. Om en fysisk person anser att en part el-

ler b�da parterna vidtagit �tg�rder som f�r ho-
nom medf�r eller kommer att medf�ra be-
skattning 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 parters interna r�ttsordning, l�gga
fram saken f�r den beh�riga myndigheten i
den part d�r han har hemvist. 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 be-
st�mmelserna i avtalet.

2. Om den beh�riga myndigheten finner in-

v�ndningen grundad men inte sj�lv kan f� till
st�nd en tillfredsst�llande l�sning, ska myn-
digheten s�ka avg�ra saken genom �msesidig
�verenskommelse med den beh�riga myndig-
heten i den andra parten i syfte att undvika be-
skattning som strider mot avtalet. �verens-
kommelse som tr�ffats genomf�rs utan hinder
av tidsgr�nser i parternas interna lagstiftning.

3. De beh�riga myndigheterna i parterna

ska genom �msesidig �verenskommelse s�ka
avg�ra sv�righeter eller tvivelsm�l som upp-
kommer i fr�ga om tolkningen eller till�mp-
ningen av avtalet.

4. De beh�riga myndigheterna i parterna

kan tr�da i direkt f�rbindelse med varandra i
syfte att tr�ffa �verenskommelse i den mening
som avses i f�reg�ende punkter.

Artikel 13

Ikrafttr�dande

1. Detta avtal tr�der i kraft den trettionde

dagen efter den dag d� den sista av de skrift-
liga underr�ttelser som respektive regering
ska l�mna n�r de �tg�rder vidtagits som kr�vs
enligt respektive parts lagstiftning har l�m-
nats.

SFS 2008:1303

2. The Agreement shall have effect:
(a) in the Isle of Man:
in respect of Manx tax, on tax chargeable

for any tax year beginning on or after the sixth
day of April of the year next following that in
which the Agreement enters into force;

(b) in Sweden:
in respect of Swedish tax, on taxes chargea-

ble for any tax year beginning on or after the
first day of January of the year next following
that in which this Agreement enters into force.

3. Notwithstanding paragraph 2 of this Arti-

cle, this Agreement shall only have effect
when the Agreement signed on 30 October
2007 between the Kingdom of Sweden and the
Isle of Man for the exchange of information
relating to tax matters shall have effect.

Article 14

Termination

1. This Agreement shall remain in force un-

til terminated by a Party. Either Party may ter-
minate the Agreement by giving written notice
of termination at least six months before the
end of any calendar year. In such event, the
Agreement shall cease to have effect on taxes
chargeable for any tax year beginning on or
after the first day of January of the year next
following the end of the six months period.

2. Notwithstanding paragraph 1 of this Arti-

cle, this Agreement will be terminated, with-
out giving notice of termination, on the date of
termination of the Agreement signed on 30
October 2007 between the Kingdom of Swe-
den and the Isle of Man for the exchange of in-
formation relating to tax matters.

In witness whereof the undersigned being

duly authorised thereto have signed this
Agreement.

Done at Oslo, this Thirtieth day of October

2007, in duplicate in the English language.

2. Avtalet ska till�mpas:
a) i Isle of Man:
i fr�ga om skatt i Isle of Man, p� skatt som

p�f�rs f�r beskattnings�r som b�rjar den 6
april det �r som n�rmast f�ljer det �r d� avtalet
tr�der i kraft eller senare,

b) i Sverige:
i fr�ga om svensk skatt, p� skatt som p�f�rs

f�r beskattnings�r som p�b�rjas den 1 januari
det �r som n�rmast f�ljer det �r d� avtalet tr�-
der i kraft eller senare.

3. Utan hinder av punkt 2 i denna artikel, �r

detta avtal endast till�mpligt n�r avtalet mel-
lan Konungariket Sverige och Isle of Man om
utbyte av upplysningar i skatte�renden under-
tecknat den 30 oktober 2007 �r till�mpligt.

Artikel 14

Upph�rande

1. Detta avtal f�rblir i kraft till dess det s�gs

upp av en part. Vardera parten kan skriftligen
s�ga upp avtalet genom underr�ttelse h�rom
minst sex m�nader f�re utg�ngen av n�got ka-
lender�r. I h�ndelse av s�dan upps�gning upp-
h�r avtalet att g�lla i fr�ga om skatt som p�-
f�rs f�r beskattnings�r som b�rjar den 1 janu-
ari det �r som f�ljer n�rmast efter utg�ngen av
sexm�nadersperioden eller senare.

2. Utan hinder av punkt 1 i denna artikel,

upph�r detta avtal att g�lla, utan skriftlig upp-
s�gning, den dag avtalet mellan Konungariket
Sverige och Isle of Man om utbyte av upplys-
ningar i skatte�renden undertecknat den 30
oktober 2007 upph�r att g�lla.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, underteck-
nat detta avtal.

Som skedde i Oslo den 30 oktober 2007 i

tv� exemplar p� engelska spr�ket.

SFS 2008:1303

For the Government of the Kingdom of
Sweden

Ingemar Hansson

For the Government of the Isle of Man

Allan Robert Bell

F�r Konungariket Sveriges regering

Ingemar Hansson

F�r Isle of Mans regering

Allan Robert Bell

Thomson F�rlag AB, tel. 08-587 671 00

Elanders, V�llingby 2008

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2008:1303 Lag om avtal mellan Sverige och Isle of Man för undvikande av dubbelbeskattning av fysiska personer

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