SFS 2009:1113 Lag om avtal mellan Sverige och Caymanöarna 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:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om avtal mellan Sverige och Cayman�arna f�r undvikande av dubbelbeskattning av fysiska personer; utf�rdad den 19 november 2009. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal mellan Konungariket Sveriges regering och Cayman�arnas regering f�r undvikande av dubbelbeskattning av fysiska personer som undertecknades den 17 juni 2009 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och 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 obegr�nsat skattskyldig i Sverige f�rv�rvar in- komst som enligt best�mmelserna i avtalet beskattas endast i Cayman�arna, ska s�dan inkomst inte tas med vid beskattningen i Sverige. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas a) i fr�ga om k�llskatter, p� belopp som betalas eller tillgodof�rs den 1 januari det �r som n�rmast f�ljer efter den dag d� lagen tr�der i kraft eller senare, och b) i fr�ga om andra skatter p� inkomst, p� skatter som tas ut f�r beskatt- nings�r som b�rjar den 1 januari det �r som n�rmast f�ljer efter den dag d� lagen tr�der i kraft eller senare. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2009/10:19, bet. 2009/10:SkU14, rskr. 2009/10:54. SFS 2009:1113 Utkom fr�n trycket den 1 december 2009 </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2009:1113 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE GOVERNMENT OF THE KING- DOM OF SWEDEN AND THE GOVERNMENT OF THE CAY- MAN ISLANDS FOR THE AVOIDANCE OF DOUBLE TAX- ATION ON INDIVIDUALS AVTAL MELLAN KONUNGA- RIKET SVERIGES REGERING OCH CAYMAN�ARNAS REGE- RING F�R UNDVIKANDE AV DUBBELBESKATTNING AV FYSISKA PERSONER The Government of the Kingdom of Sweden and the Government of the Cayman Islands, desiring to con- clude an Agreement for the avoi- dance of double taxation on indivi- duals with respect to taxes on in- come, have agreed as follows: Konungariket Sveriges regering och Cayman�arnas regering, som �nskar ing�r ett avtal f�r undvikande av dubbelbeskattning av fysiska per- soner betr�ffande skatter p� inkomst, har kommit �verens om f�ljande: Article 1 Individuals covered This Agreement shall apply to in- dividuals who are residents of one or both of the Parties. 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. Article 2 Taxes covered 1. The existing taxes to which the Agreement shall apply are: Artikel 2 Skatter som omfattas av avtalet 1. De f�r n�rvarande utg�ende skatter p� vilka detta avtal till�mpas �r: (a) in the case of the Cayman Islands: any tax imposed by the Cay- man Islands which is substantially similar to the existing taxes of Sweden to which this Agreement ap- plies (hereinafter referred to as Cayman Islands tax); a) i Cayman�arna: varje skatt som tas ut i Cayman�arna och som �r av i huvudsak likartat slag som de f�r n�rvarande utg�ende skatterna i Sverige p� vilka detta avtal till�mpas (i det f�ljande ben�mnda skatt i Cayman�arna), (b) in the case of Sweden: b) i Sverige: (i) den statliga inkomstskatten (the national income tax); 1) den statliga inkomstskatten, (ii) den s�rskilda inkomstskatten f�r utomlands bosatta (the income tax on non-residents); 2) den s�rskilda inkomstskatten f�r utomlands bosatta, (iii) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl. (the income tax on non-resident artistes and athletes); and 3) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., och </div> <div id="page3-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2009:1113 (iv) den kommunala inkomst- skatten (the communal income tax) (hereinafter referred to as Swe- dish tax). 4) den kommunala inkomstskatten (i det f�ljande ben�mnda svensk skatt). 2. The Agreement shall apply also to any identical or substantially simi- lar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the exis- ting taxes. The competent authorities of the Parties shall notify each other of any significant changes that have been made in their taxation laws concerning individuals. 2. Avtalet till�mpas �ven p� skat- ter av samma eller i huvudsak likar- tat slag, som efter undertecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande utg�en- de skatterna. Parternas beh�riga myndigheter ska meddela varandra de v�sentliga �ndringar som gjorts i respektive skattelagstiftning betr�f- fande fysiska personer. Article 3 General definitions 1. For the purposes of this Agree- ment, unless the context otherwise requires: Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ran- leder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan an- given betydelse: (a) the term a Party means the Cayman Islands or Sweden, as the context requires; the term Parties means the Cayman Islands and Swe- den; a) en part avser Cayman�arna eller Sverige, beroende p� samman- hanget; parterna avser Cayman- �arna och Sverige, (b) the term Cayman Islands means the territory of the Cayman Islands and includes the territorial sea, areas within the maritime boun- daries of the Cayman Islands and any area within which in accordance with international law the rights of the Cayman Islands with respect to the seabed and sub-soil and their na- tural resources may be exercised; b) Cayman�arna avser Cayman- �arnas territorium och innefattar dess territorialvatten och varje annat omr�de inom vilket Cayman�arna, i �verensst�mmelse med folkr�ttens regler, �ger ut�va r�ttigheter med av- seende p� havsbottnen och dess un- derlag och d�rtill h�rande naturtill- g�ngar, (c) 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 law exerci- ses sovereign rights or jurisdiction; c) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Sve- riges territorium, Sveriges territorial- vatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folkr�ttens regler, ut�var suve- r�na r�ttigheter eller jurisdiktion, (d) the term competent authority means; d) beh�rig myndighet avser: (i) in the case of the Cayman Islands, the Tax Information Author- ity or a person or authority desig- nated by it; 1) i Cayman�arna: the Tax Infor- mation Authority eller den person eller myndighet som denna utn�m- ner, </div> <div id="page4-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2009:1113 (ii) in the case of Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent author- ity for the purposes of this Agree- ment; 2) i Sverige: finansministern, den- nes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpning- en av detta avtal, (e) the term enterprise applies to the carrying on of any business; e) f�retag avser bedrivandet av varje form av r�relse, (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. f) internationell trafik avser transport med skepp eller luftfartyg som anv�nds av ett f�retag i en part utom d� skeppet eller luftfartyget an- v�nds uteslutande mellan platser i den andra parten. 2. As regards the application of the Agreement at any time by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the appli- cable tax laws of that Party prevai- ling over a meaning given to the term under other laws of that Party. 2. D� en part till�mpar avtalet vid n�gon tidpunkt anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som ut- trycket har vid denna tidpunkt enligt den partens lagstiftning och den be- tydelse som uttrycket har enligt till- l�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den be- tydelse uttrycket har enligt annan lagstiftning i denna part. Article 4 Resident 1. For the purposes of this Agree- ment, the term resident of a Party means: Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal avser uttrycket person med hemvist i en part: (a) in Sweden, in respect of an in- dividual, any individual who, under the laws of Sweden, is liable to tax therein by reason of his domicile, re- sidence or any other criterion of a similar nature. This term, however, does not include an individual who is liable to tax in Sweden in respect only of income from sources in Swe- den; a) i Sverige, s�vitt avser fysisk person, varje fysisk person som en- ligt lagstiftningen i Sverige �r skatt- skyldig d�r p� grund av domicil, bo- s�ttning eller annan liknande om- st�ndighet. Detta uttryck inbegriper emellertid inte fysisk person som �r skattskyldig i Sverige endast f�r in- komst som har k�lla i Sverige, (b) in the Cayman Islands, in re- spect of an individual, any indivi- dual, who under its laws, is recogni- sed as a resident by reason of his domicile, residence or any other cri- terion of a similar nature. b) i Cayman�arna, s�vitt avser fysisk person, varje fysisk person som enligt dess lagstiftning har hem- vist d�r p� grund av domicil, bos�tt- ning eller annan liknande omst�ndig- het. </div> <div id="page5-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2009:1113 2. Where by reason of the provi- sions of paragraph 1 an individual is a resident of both Parties, then his status shall be determined as fol- lows: 2. D� en fysisk person p� grund av best�mmelserna i punkt 1 har hem- vist i b�da parterna, best�ms hans hemvist p� f�ljande s�tt: (a) he shall be deemed to be a resi- dent 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); a) han anses ha hemvist endast i den part d�r han har en bostad som stadigvarande st�r till hans f�rfogan- de. Om han har en s�dan bostad i b�da parterna, anses han ha hemvist endast i den part med vilken hans personliga och ekonomiska f�r- bindelser �r starkast (centrum f�r levnadsintressena), (b) if the Party in which he has his centre of vital interests cannot be de- termined, or if he has not a perma- nent home available to him in either Party, he shall be deemed to be a re- sident only of the Party in which he has an habitual abode; 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�rfogan- de, anses han ha hemvist endast i den part d�r han stadigvarande vistas, (c) if he has an habitual abode in both Parties or in neither of them, the competent authorities of the Parties shall settle the question by mutual agreement. c) om han stadigvarande vistas i b�da parterna eller inte vistas stadig- varande i n�gon av dem, ska de be- h�riga myndigheterna avg�ra fr�gan genom �msesidig �verenskommelse. Article 5 Income from employment 1. Subject to the provisions of Articles 6, 7, 8 and 9, salaries, wages and other similar remuneration de- rived by a resident of a Party in re- spect of an employment shall be tax- able only in that Party unless the em- ployment is exercised in the other Party. If the employment is so exer- cised, such remuneration as is de- rived there-from may be taxed in that other Party. Artikel 5 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 6, 7, 8 och 9 f�ranleder annat, beskattas l�n och annan lik- nande ers�ttning som person med hemvist i en part uppb�r p� grund av anst�llning, endast i denna part, s�- vida arbetet inte utf�rts i den andra parten. Om arbetet utf�rts i denna andra part, f�r ers�ttning som upp- b�rs f�r arbetet beskattas d�r. 2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Party in respect of an employment exercised in the other Party shall be taxable only in the first-mentioned Party if: 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�rts i den andra parten, endast i den f�rstn�mnda parten, om </div> <div id="page6-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2009:1113 (a) the recipient is present in the other Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and a) mottagaren vistas i den andra parten under tidsperiod eller tids- perioder som sammanlagt inte �ver- stiger 183 dagar under en tolvm�na- dersperiod som b�rjar eller slutar under beskattnings�ret i fr�ga, och (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Party; and b) ers�ttningen betalas av arbets- givare som inte har hemvist i den an- dra parten eller p� dennes v�gnar, samt (c) the remuneration is not borne by a fixed place of business through which the business is wholly or partly carried on which the employer has in the other Party. c) ers�ttningen inte belastar en stadigvarande plats f�r aff�rsverk- samhet som arbetsgivaren har i den andra parten och fr�n vilken verk- samheten helt eller delvis bedrivs. 3. Notwithstanding the preceding provisions of this Article, remunera- tion derived in respect of an employ- ment exercised aboard a ship or aircraft operated in international traf- fic by an enterprise of a Party, may be taxed in that Party. 3. Utan hinder av f�reg�ende be- st�mmelser i denna artikel f�r ers�tt- ning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg som an- v�nds i internationell trafik av ett f�retag i en part, beskattas i denna part. 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 a resident of the other Party may be taxed in that other Party. Artikel 6 Styrelsearvode Styrelsearvode och annan lik- nande ers�ttning, som person med hemvist i en part uppb�r i egenskap av medlem i styrelse i bolag med hemvist i den andra parten, f�r be- skattas i denna andra part. Article 7 Artistes and sportsmen 1. Income derived by a resident of a Party as an entertainer, such as a theatre, motion picture, radio or tele- vision artiste, or a musician, or as a sportsman, from his personal activi- ties as such exercised in the other Party, may be taxed in that other Party. Artikel 7 Artister och sportut�vare 1. Inkomst, som en person med hemvist i en part f�rv�rvar genom sin personliga verksamhet i den an- dra parten i egenskap av artist, s�- som teater eller filmsk�despelare, radio- eller televisionsartist eller mu- siker, eller i egenskap av sportut�va- re, f�r beskattas i denna andra part. </div> <div id="page7-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2009:1113 2. Where income in respect of per- sonal activities exercised by an entertainer or a sportsman in his ca- pacity as such accrues not to the en- tertainer or sportsman himself but to another individual or legal entity, that income may be taxed in the Party in which the activities of the entertainer or sportsman are exer- cised. 2. I fall d� inkomst genom person- lig verksamhet, som artist eller sportut�vare ut�var i denna egen- skap, inte tillfaller artisten eller sportut�varen sj�lv utan annan fysisk eller juridisk person, f�r denna in- komst beskattas i den part d�r artis- ten eller sportut�varen ut�var verk- samheten. Article 8 Pensions 1. Pensions and other similar remuneration, disbursements under the Social Security legislation and annuities arising in a Party and paid to a resident of the other Party may be taxed in the first-mentioned Party. Artikel 8 Pension 1. Pension och annan liknande er- s�ttning, utbetalning enligt social- f�rs�kringslagstiftningen och liv- r�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. 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 payments in return for adequate and full consideration in money or moneys worth. 2. Med uttrycket livr�nta f�rst�s ett fastst�llt belopp, som betalas periodiskt p� fastst�llda tider under en persons livstid eller under angi- ven eller fastst�llbar tidsperiod och som utg�r p� grund av f�rpliktelse att verkst�lla dessa utbetalningar som ers�ttning f�r d�remot svarande vederlag i pengar eller pengars v�rde. Article 9 Government service 1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Party or a political subdivision or a statutory body or a local authority thereof to an indivi- dual in respect of services rendered to that Party or subdivision or body or authority shall be taxable only in that Party. Artikel 9 Offentlig tj�nst 1. a) L�n och annan ers�ttning, med undantag f�r pension, som beta- las av en part, en av dess politiska underavdelningar, offentligr�ttsliga organ eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna parts, underavdel- nings, organs eller myndighets tj�nst, beskattas endast i denna part. (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. b) S�dan l�n och annan liknande ers�ttning beskattas emellertid en- dast i den andra parten om arbetet ut- f�rts i denna andra part och personen i fr�ga har hemvist i denna part och inte fick hemvist i denna part ute- slutande f�r att utf�ra arbetet. </div> <div id="page8-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2009:1113 2. The provisions of Articles 5, 6 and 7 shall apply to salaries, wages, and other similar remuneration in re- spect of services rendered in connec- tion with a business carried on by a Party or a political subdivision or a statutory body or a local authority thereof. 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 sam- band med r�relse som bedrivs av en part, en av dess politiska underavdel- ningar, offentligr�ttsliga organ eller lokala myndigheter. Article 10 Students Payments which a student or busi- ness apprentice who is or was imme- diately before visiting a Party a resi- dent of the other Party and who is present in the first-mentioned Party solely for the purpose of his educa- tion or training receives for the pur- pose of his maintenance, education or training shall not be taxed in that Party, provided that such payments arise from sources outside that Party. Artikel 10 Studerande Studerande eller aff�rspraktikant, som har eller omedelbart f�re vis- telse i en part hade hemvist i den an- dra parten och som vistas i den f�rst- n�mnda parten uteslutande f�r sin undervisning eller praktik, beskattas inte i denna part f�r belopp som han erh�ller f�r sitt uppeh�lle, sin under- visning eller praktik, under f�ruts�tt- ning att beloppen h�rr�r fr�n k�lla utanf�r denna part. Article 11 Elimination of double taxation 1. In the Cayman Islands double taxation shall be avoided in accor- dance with the laws of the Cayman Islands. Artikel 11 Undanr�jande av dubbelbeskattning 1. I Cayman�arna ska dubbel- beskattning undanr�jas i enlighet med lagstiftningen i Cayman�arna. 2. In Sweden double taxation shall be avoided as follows: 2. I Sverige ska dubbelbeskattning undanr�jas p� f�ljande s�tt: (a) Where a resident of Sweden derives income which under the laws of the Cayman Islands and in accor- dance with the provisions of this Agreement may be taxed in the Cay- man Islands, Sweden shall allow subject to the provisions of the laws of Sweden concerning credit for fo- reign tax (as it may be amended from time to time without changing the general principle hereof) as a de- duction from the tax on such income, an amount equal to the Cayman Islands tax paid in respect of such in- come. a) Om en person med hemvist i Sverige f�rv�rvar inkomst som en- ligt lagstiftningen i Cayman�arna och i enlighet med best�mmelserna i detta avtal f�r beskattas i Cayman- �arna, ska Sverige med beaktande av best�mmelserna i svensk lagstift- ning betr�ffande avr�kning av ut- l�ndsk skatt (�ven i den lydelse de kan f� genom att �ndras utan att den allm�nna princip som anges h�r �nd- ras) fr�n den svenska skatten av- r�kna ett belopp motsvarande skatten i Cayman�arna som erlagts p� in- komsten. </div> <div id="page9-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2009:1113 (b) Where a resident of Sweden derives income which, in accordance with the provisions of this Agree- ment, shall be taxable only in the Cayman Islands, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in the Cayman Islands. b) Om en person med hemvist i Sverige f�rv�rvar inkomst som en- ligt best�mmelserna i detta avtal be- skattas endast i Cayman�arna, f�r Sverige vid best�mmandet av svensk progressiv skatt beakta s�dan in- komst som beskattas endast i Cayman�arna. 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 accordance 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 presented within three years from the first notification of the action re- sulting in taxation not in accordance with the provisions of the Agree- ment. Artikel 12 F�rfarandet vid �msesidig �verenskommelse 1. Om en fysisk person anser att en part eller b�da parterna 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 det 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 vet- skap om den �tg�rd som givit upp- hov till beskattning som strider mot best�mmelserna i avtalet. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not it- self able to arrive at a satisfactory so- lution, to resolve the case by mutual agreement with the competent autho- rity 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 implemented notwithstanding any time limits in the domestic law of the Parties. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfreds- st�llande l�sning, ska myndigheten s�ka avg�ra saken genom �msesidig �verenskommelse med den beh�riga myndigheten i den andra parten i syfte att undvika beskattning som strider mot avtalet. �verenskommel- se som tr�ffats genomf�rs utan hin- der av tidsgr�nser i parternas interna lagstiftning. 3. The competent authorities of the Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpreta- tion or application of the Agreement. 3. Parternas beh�riga myndigheter ska genom �msesidig �verenskom- melse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. </div> <div id="page10-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2009:1113 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. 4. Parternas beh�riga myndigheter kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verens- kommelse i den mening som avses i f�reg�ende punkter. Article 13 Entry into force 1. Each of the Parties shall notify the other in writing of the comple- tion of the procedures required by its law for the entry into force of this Agreement. Artikel 13 Ikrafttr�dande 1. Vardera parten ska skriftligen underr�tta den andra parten n�r de �tg�rder vidtagits enligt respektive parts lagstiftning som kr�vs f�r att detta avtal ska tr�da i kraft. 2. The Agreement shall enter into force on the thirtieth day after the re- ceipt of the later of these notifica- tions and shall thereupon have effect 2. Avtalet tr�der i kraft den tretti- onde dagen efter den dag d� den sista av dessa underr�ttelser tas emot och till�mpas (a) in the Cayman Islands: a) i Cayman�arna: in respect of Cayman Islands tax, from that date; i fr�ga om skatt i Cayman�arna, fr�n och med n�mnda dag, (b) in Sweden: b) i Sverige: (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the date on which the Agreement enters into force; 1) i fr�ga om k�llskatter, p� be- lopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer n�r- mast efter den dag d� avtalet tr�der i kraft eller senare, (ii) in respect of other taxes on in- come, on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the date on which the Agreement enters into force. 2) i fr�ga om andra skatter p� inkomst, p� skatter som tas ut f�r be- skattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter den dag d� avtalet tr�der i kraft eller se- nare. 3. This Agreement shall have ef- fect provided that the Agreement signed on 1 April 2009 between the Government of the Kingdom of Sweden and the Government of the Cayman Islands concerning informa- tion on tax matters has effect. 3. Detta avtal �r till�mpligt under f�ruts�ttning att avtalet mellan Kon- ungariket Sveriges regering och Cayman�arnas regering om upplys- ningar i skatte�renden undertecknat den 1 april 2009 �r till�mpligt. </div> <div id="page11-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2009:1113 Article 14 Termination This Agreement shall remain in force until terminated by a Party. Either Party may terminate the Agre- ement by giving written notice of termination at least six months be- fore the end of any calendar year. In such case, the Agreement shall cease to have effect Artikel 14 Upph�rande Detta avtal f�rblir i kraft till dess det s�gs upp av en part. Vardera par- ten kan s�ga upp avtalet genom att l�mna skriftlig underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r. I h�ndelse av s�- dan upps�gning upph�r avtalet att g�lla (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the end of the six month period; 1) i fr�ga om k�llskatter, p� be- lopp som betalas eller tillgodof�rs den 1 januari det �r som f�ljer n�r- mast efter utg�ngen av sexm�naders- perioden eller senare, (ii) in respect of other taxes on in- come, 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 month period. 2) i fr�ga om andra skatter p� in- komst, p� skatter som tas ut f�r be- skattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter ut- g�ngen av sexm�nadersperioden eller senare. In witness whereof the under- signed being duly authorised thereto have signed this Agreement. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal. Done at Paris this 17 th day of June 2009, in duplicate in the Eng- lish language. Som skedde i Paris den 17 juni 2009, i tv� exemplar p� engelska spr�ket. For the Government of the Kingdom of Sweden Gunnar Lund F�r Konungariket Sveriges regering Gunnar Lund For the Government of the Cayman Islands William McKeeva Bush F�r Cayman�arnas regering William McKeeva Bush </div> <div id="page12-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> Thomson Reuters Professional AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2009 </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Cayman�arna f�r
undvikande av dubbelbeskattning av fysiska
personer;

utf�rdad den 19 november 2009.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

1 �

Det avtal mellan Konungariket Sveriges regering och Cayman�arnas

regering f�r undvikande av dubbelbeskattning av fysiska personer som
undertecknades den 17 juni 2009 ska g�lla som lag h�r i landet. Avtalet �r
avfattat p� engelska och 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 obegr�nsat skattskyldig i Sverige f�rv�rvar in-

komst som enligt best�mmelserna i avtalet beskattas endast i Cayman�arna,
ska s�dan inkomst inte tas med vid beskattningen i Sverige.

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

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

b) i fr�ga om andra skatter p� inkomst, p� skatter som tas ut f�r beskatt-

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

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

1 Prop. 2009/10:19, bet. 2009/10:SkU14, rskr. 2009/10:54.

SFS 2009:1113

Utkom fr�n trycket
den 1 december 2009

SFS 2009:1113

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
GOVERNMENT OF THE KING-
DOM OF SWEDEN AND THE
GOVERNMENT OF THE CAY-
MAN ISLANDS FOR THE
AVOIDANCE OF DOUBLE TAX-
ATION ON INDIVIDUALS

AVTAL MELLAN KONUNGA-
RIKET SVERIGES REGERING
OCH CAYMAN�ARNAS REGE-
RING F�R UNDVIKANDE AV
DUBBELBESKATTNING AV
FYSISKA PERSONER

The Government of the Kingdom

of Sweden and the Government of
the Cayman Islands, desiring to con-
clude an Agreement for the avoi-
dance of double taxation on indivi-
duals with respect to taxes on in-
come, have agreed as follows:

Konungariket Sveriges regering

och Cayman�arnas regering, som
�nskar ing�r ett avtal f�r undvikande
av dubbelbeskattning av fysiska per-
soner betr�ffande skatter p� inkomst,
har kommit �verens om f�ljande:

Article 1

Individuals covered

This Agreement shall apply to in-

dividuals who are residents of one or
both of the Parties.

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.

Article 2

Taxes covered

1. The existing taxes to which the

Agreement shall apply are:

Artikel 2

Skatter som omfattas av avtalet

1. De f�r n�rvarande utg�ende

skatter p� vilka detta avtal till�mpas
�r:

(a) in the case of the Cayman

Islands: any tax imposed by the Cay-
man Islands which is substantially
similar to the existing taxes of
Sweden to which this Agreement ap-
plies (hereinafter referred to as
Cayman Islands tax);

a) i Cayman�arna: varje skatt som

tas ut i Cayman�arna och som �r av i
huvudsak likartat slag som de f�r
n�rvarande utg�ende skatterna i
Sverige p� vilka detta avtal till�mpas
(i det f�ljande ben�mnda skatt i
Cayman�arna),

(b) in the case of Sweden:

b) i Sverige:

(i) den statliga inkomstskatten (the

national income tax);

1) den statliga inkomstskatten,

(ii) den s�rskilda inkomstskatten

f�r utomlands bosatta (the income
tax on non-residents);

2) den s�rskilda inkomstskatten

f�r utomlands bosatta,

(iii) den s�rskilda inkomstskatten

f�r utomlands bosatta artister m.fl.
(the income tax on non-resident
artistes and athletes); and

3) den s�rskilda inkomstskatten

f�r utomlands bosatta artister m.fl.,
och

SFS 2009:1113

(iv) den kommunala inkomst-

skatten (the communal income tax)

(hereinafter referred to as Swe-

dish tax).

4) den kommunala inkomstskatten

(i det f�ljande ben�mnda svensk

skatt).

2. The Agreement shall apply also

to any identical or substantially simi-
lar taxes that are imposed after the
date of signature of the Agreement in
addition to, or in place of, the exis-
ting taxes. The competent authorities
of the Parties shall notify each other
of any significant changes that have
been made in their taxation laws
concerning individuals.

2. Avtalet till�mpas �ven p� skat-

ter av samma eller i huvudsak likar-
tat slag, som efter undertecknandet
av avtalet tas ut vid sidan av eller i
st�llet f�r de f�r n�rvarande utg�en-
de skatterna. Parternas beh�riga
myndigheter ska meddela varandra
de v�sentliga �ndringar som gjorts i
respektive skattelagstiftning betr�f-
fande fysiska personer.

Article 3

General definitions

1. For the purposes of this Agree-

ment, unless the context otherwise
requires:

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ran-

leder annat, har vid till�mpningen av
detta avtal f�ljande uttryck nedan an-
given betydelse:

(a) the term a Party means the

Cayman Islands or Sweden, as the
context requires; the term Parties
means the Cayman Islands and Swe-
den;

a) en part avser Cayman�arna

eller Sverige, beroende p� samman-
hanget; parterna avser Cayman-
�arna och Sverige,

(b) the term Cayman Islands

means the territory of the Cayman
Islands and includes the territorial
sea, areas within the maritime boun-
daries of the Cayman Islands and
any area within which in accordance
with international law the rights of
the Cayman Islands with respect to
the seabed and sub-soil and their na-
tural resources may be exercised;

b) Cayman�arna avser Cayman-

�arnas territorium och innefattar
dess territorialvatten och varje annat
omr�de inom vilket Cayman�arna, i
�verensst�mmelse med folkr�ttens
regler, �ger ut�va r�ttigheter med av-
seende p� havsbottnen och dess un-
derlag och d�rtill h�rande naturtill-
g�ngar,

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 law exerci-
ses sovereign rights or jurisdiction;

c) Sverige avser Konungariket

Sverige och innefattar, n�r uttrycket
anv�nds i geografisk betydelse, Sve-
riges territorium, Sveriges territorial-
vatten och andra havsomr�den �ver
vilka Sverige, i �verensst�mmelse
med folkr�ttens regler, ut�var suve-
r�na r�ttigheter eller jurisdiktion,

(d) the term competent authority

means;

d) beh�rig myndighet avser:

(i) in the case of the Cayman

Islands, the Tax Information Author-
ity or a person or authority desig-
nated by it;

1) i Cayman�arna: the Tax Infor-

mation Authority eller den person
eller myndighet som denna utn�m-
ner,

SFS 2009:1113

(ii) in the case of Sweden, the

Minister of Finance, his authorised
representative or the authority which
is designated as a competent author-
ity for the purposes of this Agree-
ment;

2) i Sverige: finansministern, den-

nes befullm�ktigade ombud eller den
myndighet �t vilken uppdras att vara
beh�rig myndighet vid till�mpning-
en av detta avtal,

(e) the term enterprise applies to

the carrying on of any business;

e) f�retag avser bedrivandet av

varje form av r�relse,

(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.

f) internationell trafik avser

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

2. As regards the application of

the Agreement at any time by a
Party, any term not defined therein
shall, unless the context otherwise
requires, have the meaning that it has
at that time under the law of that
Party, any meaning under the appli-
cable tax laws of that Party prevai-
ling over a meaning given to the
term under other laws of that Party.

2. D� en part till�mpar avtalet vid

n�gon tidpunkt anses, s�vida inte
sammanhanget f�ranleder annat,
varje uttryck som inte definierats i
avtalet ha den betydelse som ut-
trycket har vid denna tidpunkt enligt
den partens lagstiftning och den be-
tydelse som uttrycket har enligt till-
l�mplig skattelagstiftning i denna
part �ger f�retr�de framf�r den be-
tydelse uttrycket har enligt annan
lagstiftning i denna part.

Article 4

Resident

1. For the purposes of this Agree-

ment, the term resident of a Party
means:

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal

avser uttrycket person med hemvist
i en part:

(a) in Sweden, in respect of an in-

dividual, any individual who, under
the laws of Sweden, is liable to tax
therein by reason of his domicile, re-
sidence or any other criterion of a
similar nature. This term, however,
does not include an individual who is
liable to tax in Sweden in respect
only of income from sources in Swe-
den;

a) i Sverige, s�vitt avser fysisk

person, varje fysisk person som en-
ligt lagstiftningen i Sverige �r skatt-
skyldig d�r p� grund av domicil, bo-
s�ttning eller annan liknande om-
st�ndighet. Detta uttryck inbegriper
emellertid inte fysisk person som �r
skattskyldig i Sverige endast f�r in-
komst som har k�lla i Sverige,

(b) in the Cayman Islands, in re-

spect of an individual, any indivi-
dual, who under its laws, is recogni-
sed as a resident by reason of his
domicile, residence or any other cri-
terion of a similar nature.

b) i Cayman�arna, s�vitt avser

fysisk person, varje fysisk person
som enligt dess lagstiftning har hem-
vist d�r p� grund av domicil, bos�tt-
ning eller annan liknande omst�ndig-
het.

SFS 2009:1113

2. Where by reason of the provi-

sions of paragraph 1 an individual is
a resident of both Parties, then his
status shall be determined as fol-
lows:

2. D� en fysisk person p� grund av

best�mmelserna i punkt 1 har hem-
vist i b�da parterna, best�ms hans
hemvist p� f�ljande s�tt:

(a) he shall be deemed to be a resi-

dent 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);

a) han anses ha hemvist endast i

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

(b) if the Party in which he has his

centre of vital interests cannot be de-
termined, or if he has not a perma-
nent home available to him in either
Party, he shall be deemed to be a re-
sident only of the Party in which he
has an habitual abode;

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�rfogan-
de, anses han ha hemvist endast i den
part d�r han stadigvarande vistas,

both Parties or in neither of them, the
competent authorities of the Parties
shall settle the question by mutual
agreement.

c) om han stadigvarande vistas i

b�da parterna eller inte vistas stadig-
varande i n�gon av dem, ska de be-
h�riga myndigheterna avg�ra fr�gan
genom �msesidig �verenskommelse.

Article 5

Income from employment

1. Subject to the provisions of

Articles 6, 7, 8 and 9, salaries, wages
and other similar remuneration de-
rived by a resident of a Party in re-
spect of an employment shall be tax-
able only in that Party unless the em-
ployment is exercised in the other
Party. If the employment is so exer-
cised, such remuneration as is de-
rived there-from may be taxed in that
other Party.

Artikel 5

Enskild tj�nst

1. Om inte best�mmelserna i

artiklarna 6, 7, 8 och 9 f�ranleder
annat, beskattas l�n och annan lik-
nande ers�ttning som person med
hemvist i en part uppb�r p� grund av
anst�llning, endast i denna part, s�-
vida arbetet inte utf�rts i den andra
parten. Om arbetet utf�rts i denna
andra part, f�r ers�ttning som upp-
b�rs f�r arbetet beskattas d�r.

2. Notwithstanding the provisions

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

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�rts i den andra
parten, endast i den f�rstn�mnda
parten, om

SFS 2009:1113

(a) the recipient is present in the

other Party for a period or periods
not exceeding in the aggregate 183
days in any twelve month period
commencing or ending in the fiscal
year concerned; and

a) mottagaren vistas i den andra

parten under tidsperiod eller tids-
perioder som sammanlagt inte �ver-
stiger 183 dagar under en tolvm�na-
dersperiod som b�rjar eller slutar
under beskattnings�ret i fr�ga, och

(b) the remuneration is paid by, or

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

b) ers�ttningen betalas av arbets-

givare som inte har hemvist i den an-
dra parten eller p� dennes v�gnar,
samt

by a fixed place of business through
which the business is wholly or
partly carried on which the employer
has in the other Party.

c) ers�ttningen inte belastar en

stadigvarande plats f�r aff�rsverk-
samhet som arbetsgivaren har i den
andra parten och fr�n vilken verk-
samheten helt eller delvis bedrivs.

3. Notwithstanding the preceding

provisions of this Article, remunera-
tion derived in respect of an employ-
ment exercised aboard a ship or
aircraft operated in international traf-
fic by an enterprise of a Party, may
be taxed in that Party.

3. Utan hinder av f�reg�ende be-

st�mmelser i denna artikel f�r ers�tt-
ning f�r arbete, som utf�rs ombord
p� skepp eller luftfartyg som an-
v�nds i internationell trafik av ett
f�retag i en part, beskattas i denna
part.

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 a resident of the other Party
may be taxed in that other Party.

Artikel 6

Styrelsearvode

Styrelsearvode och annan lik-

nande ers�ttning, som person med
hemvist i en part uppb�r i egenskap
av medlem i styrelse i bolag med
hemvist i den andra parten, f�r be-
skattas i denna andra part.

Article 7

Artistes and sportsmen

1. Income derived by a resident of

a Party as an entertainer, such as a
theatre, motion picture, radio or tele-
vision artiste, or a musician, or as a
sportsman, from his personal activi-
ties as such exercised in the other
Party, may be taxed in that other
Party.

Artikel 7

Artister och sportut�vare

1. Inkomst, som en person med

hemvist i en part f�rv�rvar genom
sin personliga verksamhet i den an-
dra parten i egenskap av artist, s�-
som teater eller filmsk�despelare,
radio- eller televisionsartist eller mu-
siker, eller i egenskap av sportut�va-
re, f�r beskattas i denna andra part.

SFS 2009:1113

2. Where income in respect of per-

sonal activities exercised by an
entertainer or a sportsman in his ca-
pacity as such accrues not to the en-
tertainer or sportsman himself but to
another individual or legal entity,
that income may be taxed in the
Party in which the activities of the
entertainer or sportsman are exer-
cised.

2. I fall d� inkomst genom person-

lig verksamhet, som artist eller
sportut�vare ut�var i denna egen-
skap, inte tillfaller artisten eller
sportut�varen sj�lv utan annan fysisk
eller juridisk person, f�r denna in-
komst beskattas i den part d�r artis-
ten eller sportut�varen ut�var verk-
samheten.

Article 8

Pensions

1. Pensions and other similar

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

Artikel 8

Pension

1. Pension och annan liknande er-

s�ttning, utbetalning enligt social-
f�rs�kringslagstiftningen och liv-
r�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. 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
payments in return for adequate and
full consideration in money or
moneys worth.

2. Med uttrycket livr�nta f�rst�s

ett fastst�llt belopp, som betalas
periodiskt p� fastst�llda tider under
en persons livstid eller under angi-
ven eller fastst�llbar tidsperiod och
som utg�r p� grund av f�rpliktelse att
verkst�lla dessa utbetalningar som
ers�ttning f�r d�remot svarande
vederlag i pengar eller pengars v�rde.

Article 9

Government service

1. (a) Salaries, wages and other

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

Artikel 9

Offentlig tj�nst

1. a) L�n och annan ers�ttning,

med undantag f�r pension, som beta-
las av en part, en av dess politiska
underavdelningar, offentligr�ttsliga
organ eller lokala myndigheter till
fysisk person p� grund av arbete som
utf�rts i denna parts, underavdel-
nings, organs eller myndighets
tj�nst, beskattas endast i denna part.

(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.

b) S�dan l�n och annan liknande

ers�ttning beskattas emellertid en-
dast i den andra parten om arbetet ut-
f�rts i denna andra part och personen
i fr�ga har hemvist i denna part och
inte fick hemvist i denna part ute-
slutande f�r att utf�ra arbetet.

SFS 2009:1113

2. The provisions of Articles 5, 6

and 7 shall apply to salaries, wages,
and other similar remuneration in re-
spect of services rendered in connec-
tion with a business carried on by a
Party or a political subdivision or a
statutory body or a local authority
thereof.

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 sam-
band med r�relse som bedrivs av en
part, en av dess politiska underavdel-
ningar, offentligr�ttsliga organ eller
lokala myndigheter.

Article 10

Students

Payments which a student or busi-

ness apprentice who is or was imme-
diately before visiting a Party a resi-
dent of the other Party and who is
present in the first-mentioned Party
solely for the purpose of his educa-
tion or training receives for the pur-
pose of his maintenance, education
or training shall not be taxed in that
Party, provided that such payments
arise from sources outside that Party.

Artikel 10

Studerande

Studerande eller aff�rspraktikant,

som har eller omedelbart f�re vis-
telse i en part hade hemvist i den an-
dra parten och som vistas i den f�rst-
n�mnda parten uteslutande f�r sin
undervisning eller praktik, beskattas
inte i denna part f�r belopp som han
erh�ller f�r sitt uppeh�lle, sin under-
visning eller praktik, under f�ruts�tt-
ning att beloppen h�rr�r fr�n k�lla
utanf�r denna part.

Article 11

Elimination of double taxation

1. In the Cayman Islands double

taxation shall be avoided in accor-
dance with the laws of the Cayman
Islands.

Artikel 11

Undanr�jande av dubbelbeskattning

1. I Cayman�arna ska dubbel-

beskattning undanr�jas i enlighet
med lagstiftningen i Cayman�arna.

2. In Sweden double taxation shall

be avoided as follows:

2. I Sverige ska dubbelbeskattning

undanr�jas p� f�ljande s�tt:

(a) Where a resident of Sweden

derives income which under the laws
of the Cayman Islands and in accor-
dance with the provisions of this
Agreement may be taxed in the Cay-
man Islands, Sweden shall allow
subject to the provisions of the laws
of Sweden concerning credit for fo-
reign tax (as it may be amended from
time to time without changing the
general principle hereof) as a de-
duction from the tax on such income,
an amount equal to the Cayman
Islands tax paid in respect of such in-
come.

a) Om en person med hemvist i

Sverige f�rv�rvar inkomst som en-
ligt lagstiftningen i Cayman�arna
och i enlighet med best�mmelserna i
detta avtal f�r beskattas i Cayman-
�arna, ska Sverige med beaktande
av best�mmelserna i svensk lagstift-
ning betr�ffande avr�kning av ut-
l�ndsk skatt (�ven i den lydelse de
kan f� genom att �ndras utan att den
allm�nna princip som anges h�r �nd-
ras) fr�n den svenska skatten av-
r�kna ett belopp motsvarande skatten
i Cayman�arna som erlagts p� in-
komsten.

SFS 2009:1113

(b) Where a resident of Sweden

derives income which, in accordance
with the provisions of this Agree-
ment, shall be taxable only in the
Cayman Islands, Sweden may, when
determining the graduated rate of
Swedish tax, take into account the
income which shall be taxable only
in the Cayman Islands.

b) Om en person med hemvist i

Sverige f�rv�rvar inkomst som en-
ligt best�mmelserna i detta avtal be-
skattas endast i Cayman�arna, f�r
Sverige vid best�mmandet av svensk
progressiv skatt beakta s�dan in-
komst som beskattas endast i
Cayman�arna.

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 accordance 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 presented within three years from
the first notification of the action re-
sulting in taxation not in accordance
with the provisions of the Agree-
ment.

Artikel 12

F�rfarandet vid �msesidig
�verenskommelse

1. Om en fysisk person anser att

en part eller b�da parterna 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 det 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 vet-
skap om den �tg�rd som givit upp-
hov till beskattning som strider mot
best�mmelserna i avtalet.

2. The competent authority shall

endeavour, if the objection appears
to it to be justified and if it is not it-
self able to arrive at a satisfactory so-
lution, to resolve the case by mutual
agreement with the competent autho-
rity 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 implemented notwithstanding any
time limits in the domestic law of the
Parties.

2. Om den beh�riga myndigheten

finner inv�ndningen grundad men
inte sj�lv kan f� till st�nd en tillfreds-
st�llande l�sning, ska myndigheten
s�ka avg�ra saken genom �msesidig
�verenskommelse med den beh�riga
myndigheten i den andra parten i
syfte att undvika beskattning som
strider mot avtalet. �verenskommel-
se som tr�ffats genomf�rs utan hin-
der av tidsgr�nser i parternas interna
lagstiftning.

3. The competent authorities of

the Parties shall endeavour to resolve
by mutual agreement any difficulties
or doubts arising as to the interpreta-
tion or application of the Agreement.

3. Parternas beh�riga myndigheter

ska genom �msesidig �verenskom-
melse s�ka avg�ra sv�righeter eller
tvivelsm�l som uppkommer i fr�ga
om tolkningen eller till�mpningen av
avtalet.

SFS 2009:1113

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.

4. Parternas beh�riga myndigheter

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

Article 13

Entry into force

1. Each of the Parties shall notify

the other in writing of the comple-
tion of the procedures required by its
law for the entry into force of this
Agreement.

Artikel 13

Ikrafttr�dande

1. Vardera parten ska skriftligen

underr�tta den andra parten n�r de
�tg�rder vidtagits enligt respektive
parts lagstiftning som kr�vs f�r att
detta avtal ska tr�da i kraft.

2. The Agreement shall enter into

force on the thirtieth day after the re-
ceipt of the later of these notifica-
tions and shall thereupon have effect

2. Avtalet tr�der i kraft den tretti-

onde dagen efter den dag d� den sista
av dessa underr�ttelser tas emot och
till�mpas

(a) in the Cayman Islands:

a) i Cayman�arna:

in respect of Cayman Islands tax,

from that date;

i fr�ga om skatt i Cayman�arna,

fr�n och med n�mnda dag,

(b) in Sweden:

b) i Sverige:

(i) in respect of taxes withheld at

source, for amounts paid or credited
on or after the first day of January of
the year next following the date on
which the Agreement enters into
force;

1) i fr�ga om k�llskatter, p� be-

lopp som betalas eller tillgodof�rs
den 1 januari det �r som f�ljer n�r-
mast efter den dag d� avtalet tr�der i
kraft eller senare,

(ii) in respect of other taxes on in-

come, on taxes chargeable for any
tax year beginning on or after the
first day of January of the year next
following the date on which the
Agreement enters into force.

2) i fr�ga om andra skatter p�

inkomst, p� skatter som tas ut f�r be-
skattnings�r som b�rjar den 1 januari
det �r som f�ljer n�rmast efter den
dag d� avtalet tr�der i kraft eller se-
nare.

3. This Agreement shall have ef-

fect provided that the Agreement
signed on 1 April 2009 between the
Government of the Kingdom of
Sweden and the Government of the
Cayman Islands concerning informa-
tion on tax matters has effect.

3. Detta avtal �r till�mpligt under

f�ruts�ttning att avtalet mellan Kon-
ungariket Sveriges regering och
Cayman�arnas regering om upplys-
ningar i skatte�renden undertecknat
den 1 april 2009 �r till�mpligt.

SFS 2009:1113

Article 14

Termination

This Agreement shall remain in

force until terminated by a Party.
Either Party may terminate the Agre-
ement by giving written notice of
termination at least six months be-
fore the end of any calendar year. In
such case, the Agreement shall cease
to have effect

Artikel 14

Upph�rande

Detta avtal f�rblir i kraft till dess

det s�gs upp av en part. Vardera par-
ten kan s�ga upp avtalet genom att
l�mna skriftlig underr�ttelse h�rom
minst sex m�nader f�re utg�ngen av
n�got kalender�r. I h�ndelse av s�-
dan upps�gning upph�r avtalet att
g�lla

(i) in respect of taxes withheld at

source, for amounts paid or credited
on or after the first day of January of
the year next following the end of
the six month period;

1) i fr�ga om k�llskatter, p� be-

lopp som betalas eller tillgodof�rs
den 1 januari det �r som f�ljer n�r-
mast efter utg�ngen av sexm�naders-
perioden eller senare,

(ii) in respect of other taxes on in-

come, 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 month
period.

2) i fr�ga om andra skatter p� in-

komst, p� skatter som tas ut f�r be-
skattnings�r som b�rjar den 1 januari
det �r som f�ljer n�rmast efter ut-
g�ngen av sexm�nadersperioden
eller senare.

In witness whereof the under-

signed being duly authorised thereto
have signed this Agreement.

Till bekr�ftelse h�rav har under-

tecknade, d�rtill vederb�rligen be-
myndigade, undertecknat detta avtal.

Done at Paris this 17

th day of

June 2009, in duplicate in the Eng-
lish language.

Som skedde i Paris den 17 juni

2009, i tv� exemplar p� engelska
spr�ket.

For the Government of the Kingdom
of Sweden

Gunnar Lund

F�r Konungariket Sveriges regering

Gunnar Lund

For the Government of the Cayman
Islands

William McKeeva Bush

F�r Cayman�arnas regering

William McKeeva Bush

Thomson Reuters Professional AB, tel. 08-587 671 00

Edita V�stra Aros, V�ster�s 2009

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2009:1113 Lag om avtal mellan Sverige och Caymanöarna för undvikande av dubbelbeskattning av fysiska personer

Om Lagboken.se