SFS 2009:1288 Lag om avtal mellan Sverige och Nederländerna såvitt avser Aruba för att främja ekonomiska förbindelser

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 Nederl�nderna s�vitt avser Aruba f�r att fr�mja ekonomiska f�rbindelser; utf�rdad den 26 november 2009. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal mellan Konungariket Sverige och Konungariket Nederl�n- derna s�vitt avser Aruba f�r att fr�mja ekonomiska f�rbindelser som under- tecknades den 10 september 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�relig- ga. 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. 2009/10:26, bet. 2009/10:SkU19, rskr. 2009/10:55. SFS 2009:1288 Utkom fr�n trycket den 8 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 2009:1288 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE KINGDOM OF THE NETHERLANDS IN RESPECT OF ARUBA TO PROMOTE ECONO- MIC RELATIONS AVTAL MELLAN KONUNGA- RIKET SVERIGE OCH KONUNGARIKET NEDERL�N- DERNA S�VITT AVSER ARUBA F�R ATT FR�MJA EKONO- MISKA F�RBINDELSER Whereas the Kingdom of Sweden and the Kingdom of the Netherlands in respect of Aruba (the Contracting Parties) have signed an Agreement for the Exchange of Information with respect to Taxes; D� Konungariket Sverige och Konungariket Nederl�nderna s�vitt avser Aruba (de avtalsslutande par- terna) undertecknat ett avtal f�r ut- byte av upplysningar avseende skat- ter, Now, therefore, the Contracting Parties have agreed as follows: har de avtalsslutande parterna kommit �verens om f�ljande: Article 1 Taxes covered 1. The taxes to which this Agree- ment shall apply are: (a) in Aruba: the profit tax (de winstbelasting) (hereinafter referred to as Aruban tax); (b) in Sweden: the national in- come tax (den statliga inkomstskat- ten) (hereinafter referred to as Swe- dish tax). 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 taxes referred to in paragraph 1. The com- petent authorities of the Contracting Parties shall notify each other of any significant changes which have been made in their respective taxation laws. Artikel 1 Skatter som omfattas av avtalet 1. De skatter som omfattas av av- talet �r: a) i Aruba: vinstskatten (i det f�l- jande ben�mnd skatt i Aruba), b) i Sverige: den statliga inkomst- skatten (i det f�ljande ben�mnd svensk skatt). 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 i punkt 1 n�mnda skat- terna. De avtalsslutande parternas beh�riga myndigheter ska meddela varandra v�sentliga �ndringar som har gjorts i respektive parts skatte- lagstiftning. </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 2009:1288 Article 2 Definitions 1. For the purposes of this Agree- ment, unless the context otherwise requires: (a) the term Contracting Party means the Kingdom of the Nether- lands in respect of Aruba or the Kingdom of Sweden as the context requires; (b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accor- dance with international law exerci- ses sovereign rights or jurisdiction; (c) the term Aruba means that part of the Kingdom of the Nether- lands that is situated in the Carib- bean area and consisting of the Island of Aruba; (d) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; (e) the term competent authority means: (i) 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; (ii) in the case of Aruba, the Minister of Finance and Economic Affairs or his authorised representa- tive. 2. As regards the application of this Agreement at any time by a Contracting Party, any term not defi- ned therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party for the purposes of the taxes to which this Agreement app- lies, any meaning under the applica- ble tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. Artikel 2 Definitioner 1. Om inte sammanhanget f�ran- leder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan an- given betydelse: a) avtalsslutande part avser Konungariket Nederl�nderna s�vitt avser Aruba eller Konungariket Sverige, beroende p� samman- hanget, b) Sverige avser Konungariket Sverige och innefattar, n�r det an- v�nds i geografisk betydelse, Sveri- ges 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, c) Aruba avser den del av Konungariket Nederl�nderna som �r bel�gen i Karibien och best�r av �n Aruba, d) bolag avser juridisk person eller annan som vid beskattningen behandlas som en juridisk person, e) beh�rig myndighet avser: 1) i fr�ga om Sverige, finans- ministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, 2) i fr�ga om Aruba, finans- och ekonomiministern eller dennes be- fullm�ktigade ombud. 2. D� en avtalsslutande part till�m- par avtalet vid n�gon tidpunkt anses, s�vida sammanhanget inte f�ranleder annat, varje uttryck som inte definie- rats i avtalet ha den betydelse som ut- trycket har vid denna tidpunkt enligt den partens lagstiftning i fr�ga om s�- dana skatter p� vilka avtalet till�mpas och den betydelse som uttrycket har enligt till�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den betydelse som uttrycket har enligt annan lagstiftning i denna part. </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 2009:1288 Article 3 Resident 1. For the purposes of this Agree- ment, the terms company resident in Sweden and company resident in Aruba mean any company, which under the laws of that Party, is liable to tax therein by reason of its domi- cile, residence, place of management or any other criterion of a similar na- ture. The terms company resident in Sweden and company resident in Aruba do not include any company which is liable to tax in that Party in respect only of income from sources in that Party. Artikel 3 Hemvist 1. Vid till�mpningen av detta avtal avser uttrycken bolag med hemvist i Sverige och bolag med hemvist i Aruba varje bolag som enligt lag- stiftningen i denna avtalsslutande part �r skattskyldigt d�r p� grund av domicil, hemvist, plats f�r f�retags- ledning eller annan liknande omst�n- dighet. Uttrycken bolag med hem- vist i Sverige och bolag med hem- vist i Aruba inbegriper inte bolag som �r skattskyldigt i denna avtals- slutande part endast f�r inkomst fr�n k�lla i denna part. 2. Where by reason of the provi- sions of paragraph 1 a company is a resident of both Contracting Parties, the competent authorities of the Con- tracting Parties shall endeavour to settle the question by mutual agree- ment. 2. D� ett bolag till f�ljd av be- st�mmelserna i punkt 1 har hemvist i b�da avtalsslutande parterna, ska de avtalsslutande parternas beh�riga myndigheter s�ka l�sa fr�gan genom �msesidig �verenskommelse. Article 4 Elimination of double taxation 1. Where a company resident in Sweden derives income attributable to a permanent establishment in Aruba which under the laws of Aruba may be taxed in Aruba, 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 Aruban tax paid in respect of such income. The term Aruban tax paid shall be deemed to include Aruban tax which would have been paid, but for any time- limited reduction or exemption of tax granted under incentive provi- sions contained in Aruban laws de- signed to promote economic deve- lopment to the extent that such re- duction or exemption is granted for income de- Artikel 4 Undanr�jande av dubbelbeskatning 1. Om ett bolag med hemvist i Sverige f�rv�rvar inkomst h�nf�rlig till fast driftst�lle i Aruba som enligt lagstiftningen i Aruba f�r beskattas i Aruba, 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 framdeles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) fr�n den svenska skatten p� inkomsten avr�kna ett be- lopp motsvarande den skatt p� in- komsten som erlagts i Aruba. Ut- trycket den skatt som erlagts i Aruba inbegriper skatt i Aruba som skulle ha erlagts om inte tidsbegr�n- sad neds�ttning av eller befrielse fr�n skatt medgivits enligt best�mmelser om skattel�ttnader i lagstiftning i Aruba avsedd att fr�mja ekonomisk utveckling i den utstr�ckning som neds�ttningen eller befrielsen givits </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 2009:1288 rived from activities mentioned in Article 5 and provided that the acti- vities have been carried out in Aruba. betr�ffande inkomst fr�n n�gon av de i artikel 5 angivna verksamheterna och under f�ruts�ttning att verksam- heterna har bedrivits i Aruba. 2. When a company resident in Sweden directly holds shares repre- senting 100 per cent of the voting power in a company resident in Aruba, Sweden shall exempt from tax dividends distributed by the last- mentioned company to the extent that the dividends would have been exempt under Swedish law if both companies had been Swedish com- panies, and provided that the profits of the last-mentioned company are derived from activities listed in Article 5 and provided that the activities have been carried out in Aruba. 2. Om ett bolag med hemvist i Sverige direkt innehar aktier som motsvarar 100 procent av det sam- manlagda r�stv�rdet i ett bolag med hemvist i Aruba, ska utdelning fr�n det sistn�mnda bolaget undantas fr�n beskattning i Sverige i den utstr�ck- ning som utdelningen skulle ha varit undantagen fr�n beskattning enligt svensk lag om b�da bolagen hade varit svenska, och under f�ruts�tt- ning att vinsterna i sistn�mnda bolag h�rr�r fr�n n�gon av de i artikel 5 an- givna verksamheterna och att verk- samheterna har bedrivits i Aruba. 3. The provisions of the second sentence of paragraph 1 and of para- graph 2 shall only apply for the first ten years during which this Agree- ment is effective. This period may be extended by mutual agreement be- tween the competent authorities. 3. Best�mmelserna i punkt 1 andra meningen och i punkt 2 till�mpas en- dast under de f�rsta tio �ren under vilka detta avtal till�mpas. Denna period kan f�rl�ngas genom �msesi- dig �verenskommelse mellan de be- h�riga myndigheterna. Article 5 Activities covered 1. Article 4 applies to the follo- wing activities (excluding financial activities other than financial activi- ties directly incidental and ancillary to the listed activities): (a) industrial and manufacturing activities, including assembly activi- ties; (b) tourism (including hotels); (c) a building site or a construc- tion, assembly or installation project; (d) aquaculture and agriculture; (e) medical services; (f) repair, maintenance or certifi- cation of ship and aircraft; and (g) oil and gas activities and en- ergy production. Artikel 5 Verksamheter som omfattas av avtalet 1. Artikel 4 till�mpas p� f�ljande verksamheter (med undantag f�r annan finansiell verksamhet �n s�dan som �r direkt underordnad och utg�r en integrerad del av de angivna verk- samheterna): a) industri och tillverkning, inbe- gripet monteringsverksamhet, b) turism (inbegripet hotellverk- samhet), c) plats f�r byggnads-, anl�gg- nings-, monterings- eller installa- tionsverksamhet, d) vatten- och jordbruk, e) h�lso- och sjukv�rd, f) reparation, underh�ll, certifie- ring av skepp och luftfartyg, och g) olje- och gasverksamhet samt energiproduktion. </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 2009:1288 2. The right of any Swedish com- pany to engage in Aruba in the acti- vities listed in the preceding para- graph remains subject to the domes- tic legislation in force in Aruba. 2. R�tten f�r svenska bolag att i Aruba bedriva verksamheter som anges i f�reg�ende punkt avg�rs �ven forts�ttningsvis enligt den in- terna lagstiftning som g�ller i Aruba. Article 6 Mutual agreement procedure 1. Where a company considers that the actions of one or both of the Contracting Parties result or will re- sult for it in taxation not in accor- dance with the provisions of this Agreement, it may, irrespective of the remedies provided by the domes- tic law of those Contracting Parties, present its case to the competent au- thority of the Contracting Party of which it 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 this Agree- ment. Artikel 6 �msesidig �verenskommelse 1. Om ett bolag anser att en part eller b�da avtalsslutande parterna vidtagit �tg�rder som f�r bolaget medf�r eller kommer att medf�ra be- skattning som strider mot best�m- melserna i detta avtal, kan det, utan att det p�verkar bolagets r�tt att an- v�nda sig av de r�ttsmedel som finns i dessa avtalsslutande parters interna r�ttsordningar, l�gga fram saken f�r den beh�riga myndigheten i den av- talsslutande part d�r bolaget har hemvist. Saken ska l�ggas fram inom tre �r fr�n den tidpunkt d� bolaget fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot best�mmelserna i detta avtal. 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 solu- tion, to resolve the case by mutual agreement with the competent author- ity of the other Contracting Party, with a view to the avoidance of taxa- tion which is not in accordance with this Agreement. Any agreement reached shall be implemented not- withstanding any time limits in the do- mestic law of the Contracting Parties. 3. The competent authorities of the Contracting Parties shall endea- vour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. 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 l�sa fr�gan genom �msesidig �verenskommelse med den beh�riga myndigheten i den andra avtalsslu- tande parten i syfte att undvika be- skattning som strider mot avtalet. �verenskommelse som tr�ffats ge- nomf�rs utan hinder av tidsgr�nser i de avtalsslutande parternas interna lagstiftning. 3. De avtalsslutande parternas be- h�riga myndigheter ska genom �m- sesidig �verenskommelse s�ka avg�- ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av detta avtal. 4. The competent authorities of the Contracting Parties may commu- nicate with each other directly for the purpose of reaching an agree- ment in the sense of the preceding paragraphs. 4. De avtalsslutande parternas be- h�riga myndigheter kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse i den me- ning som avses i f�reg�ende punkter. </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 2009:1288 Article 7 Entry into force 1. This Agreement shall enter into force on the thirtieth day after the la- ter of the dates on which each of the Contracting Parties has notified the other in writing, through diplomatic channels, that the internal procedures required by its law have been com- plied with. This Agreement shall have effect on taxes chargeable 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. Artikel 7 Ikrafttr�dande 1. Detta avtal tr�der i kraft den trettionde dagen efter den dag d� den sista av de skriftliga underr�ttelser som b�da avtalsslutande parterna p� diplomatisk v�g ska l�mna n�r de na- tionella �tg�rder vidtagits som kr�vs enligt respektive parts lagstiftning har l�mnats. Avtalet ska till�mpas p� skatter som tas ut f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare. 2. This Agreement is supplemen- tary to the Agreement between the Kingdom of Sweden and the King- dom of the Netherlands in respect of Aruba for the Exchange of Informa- tion with respect to Taxes. Notwith- standing paragraph 1, this Agree- ment shall only have effect when the Agreement signed on 10 September 2009 for the Exchange of Informa- tion with respect to Taxes between the Contracting Parties shall have effect. 2. Detta avtal utg�r ett komple- ment till avtalet mellan Konungari- ket Sverige och Konungariket Nederl�nderna s�vitt avser Aruba om utbyte av upplysningar avseende skatter. Utan hinder av punkt 1, ska avtalet endast till�mpas under tid d� avtalet undertecknat den 10 septem- ber 2009 om utbyte av upplysningar avseende skatter mellan de avtalsslu- tande parterna �r till�mpligt. Article 8 Termination 1. This Agreement shall remain in force until terminated by a Contrac- ting Party. Either Contracting Party may terminate this Agreement, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such event, this 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 month period. Artikel 8 Upph�rande 1. Detta avtal ska f�rbli i kraft till dess att det s�gs upp av en avtals- slutande part. Vardera avtalsslutande parten kan p� diplomatisk v�g skrift- ligen s�ga upp detta avtal genom un- derr�ttelse minst sex m�nader f�re utg�ngen av n�got kalender�r. I s�dant fall ska avtalet upph�ra att g�lla i fr�ga om skatt som tas ut f�r beskattnings�r som b�rjar den 1 ja- nuari det �r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller senare. 2. Notwithstanding paragraph 1, this Agreement shall, on receipt through diplomatic channels of writ- ten notice of termination of the 2. Utan hinder av punkt 1, ska detta avtal upph�ra att g�lla den dag d� avtalet mellan Konungariket Sverige och Konungariket Nederl�n- </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 2009:1288 Thomson Reuters Professional AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2009 Agreement between the Kingdom of Sweden and the Kingdom of the Netherlands in respect of Aruba for the Exchange of Information with re- spect to Taxes, terminate and cease to be effective on the day the Agree- ment for the Exchange of Informa- tion with respect to Taxes between the Contracting Parties terminates. derna s�vitt avser Aruba om utbyte av upplysningar avseende skatter, genom skriftlig underr�ttelse om upps�gning p� diplomatisk v�g upp- h�r att g�lla. In witness whereof the undersig- ned, 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 10 th day of Sep- tember 2009, in duplicate in the Eng- lish language. Som skedde i Paris den 10 sep- tember 2009 i tv� exemplar p� engel- ska spr�ket. For the Kingdom of Sweden Per Holmstr�m F�r Konungariket Sverige Per Holmstr�m For the Kingdom of the Netherlands in respect of Aruba Nilo J.J. Swaen F�r Konungariket Nederl�nderna s�vitt avser Aruba Nilo J.J. Swaen </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Nederl�nderna s�vitt
avser Aruba f�r att fr�mja ekonomiska
f�rbindelser;

utf�rdad den 26 november 2009.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

1 �

Det avtal mellan Konungariket Sverige och Konungariket Nederl�n-

derna s�vitt avser Aruba f�r att fr�mja ekonomiska f�rbindelser som under-
tecknades den 10 september 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�relig-
ga.

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. 2009/10:26, bet. 2009/10:SkU19, rskr. 2009/10:55.

SFS 2009:1288

Utkom fr�n trycket
den 8 december 2009

SFS 2009:1288

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
KINGDOM OF SWEDEN AND
THE KINGDOM OF THE
NETHERLANDS IN RESPECT OF
ARUBA TO PROMOTE ECONO-
MIC RELATIONS

AVTAL MELLAN KONUNGA-
RIKET SVERIGE OCH
KONUNGARIKET NEDERL�N-
DERNA S�VITT AVSER ARUBA
F�R ATT FR�MJA EKONO-
MISKA F�RBINDELSER

Whereas the Kingdom of Sweden

and the Kingdom of the Netherlands
in respect of Aruba (the Contracting
Parties) have signed an Agreement
for the Exchange of Information
with respect to Taxes;

D� Konungariket Sverige och

Konungariket Nederl�nderna s�vitt
avser Aruba (de avtalsslutande par-
terna) undertecknat ett avtal f�r ut-
byte av upplysningar avseende skat-
ter,

Now, therefore, the Contracting

Parties have agreed as follows:

har de avtalsslutande parterna

kommit �verens om f�ljande:

Article 1

Taxes covered

1. The taxes to which this Agree-

ment shall apply are:

(a) in Aruba: the profit tax (de

winstbelasting) (hereinafter referred
to as Aruban tax);

(b) in Sweden: the national in-

come tax (den statliga inkomstskat-
ten) (hereinafter referred to as Swe-
dish tax).

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 taxes
referred to in paragraph 1. The com-
petent authorities of the Contracting
Parties shall notify each other of any
significant changes which have been
made in their respective taxation
laws.

Artikel 1

Skatter som omfattas av avtalet

1. De skatter som omfattas av av-

talet �r:

a) i Aruba: vinstskatten (i det f�l-

jande ben�mnd skatt i Aruba),

b) i Sverige: den statliga inkomst-

skatten (i det f�ljande ben�mnd
svensk skatt).

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 i punkt 1 n�mnda skat-
terna. De avtalsslutande parternas
beh�riga myndigheter ska meddela
varandra v�sentliga �ndringar som
har gjorts i respektive parts skatte-
lagstiftning.

SFS 2009:1288

Article 2

Definitions

1. For the purposes of this Agree-

ment, unless the context otherwise
requires:

(a) the term Contracting Party

means the Kingdom of the Nether-
lands in respect of Aruba or the
Kingdom of Sweden as the context
requires;

(b) the term Sweden means the

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

part of the Kingdom of the Nether-
lands that is situated in the Carib-
bean area and consisting of the
Island of Aruba;

(d) the term company means

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

(e) the term competent authority

means:

(i) 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;

(ii) in the case of Aruba, the

Minister of Finance and Economic
Affairs or his authorised representa-
tive.

2. As regards the application of

this Agreement at any time by a
Contracting Party, any term not defi-
ned therein shall, unless the context
otherwise requires, have the meaning
that it has at that time under the law
of that Party for the purposes of the
taxes to which this Agreement app-
lies, any meaning under the applica-
ble tax laws of that Party prevailing
over a meaning given to the term
under other laws of that Party.

Artikel 2

Definitioner

1. Om inte sammanhanget f�ran-

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

a) avtalsslutande part avser

Konungariket Nederl�nderna s�vitt
avser Aruba eller Konungariket
Sverige, beroende p� samman-
hanget,

b) Sverige avser Konungariket

Sverige och innefattar, n�r det an-
v�nds i geografisk betydelse, Sveri-
ges 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,

c) Aruba avser den del av

Konungariket Nederl�nderna som �r
bel�gen i Karibien och best�r av �n
Aruba,

d) bolag avser juridisk person

eller annan som vid beskattningen
behandlas som en juridisk person,

e) beh�rig myndighet avser:

1) i fr�ga om Sverige, finans-

ministern, dennes befullm�ktigade
ombud eller den myndighet �t vilken
uppdras att vara beh�rig myndighet
vid till�mpningen av detta avtal,

2) i fr�ga om Aruba, finans- och

ekonomiministern eller dennes be-
fullm�ktigade ombud.

2. D� en avtalsslutande part till�m-

par avtalet vid n�gon tidpunkt anses,
s�vida sammanhanget inte f�ranleder
annat, varje uttryck som inte definie-
rats i avtalet ha den betydelse som ut-
trycket har vid denna tidpunkt enligt
den partens lagstiftning i fr�ga om s�-
dana skatter p� vilka avtalet till�mpas
och den betydelse som uttrycket har
enligt till�mplig skattelagstiftning i
denna part �ger f�retr�de framf�r den
betydelse som uttrycket har enligt
annan lagstiftning i denna part.

SFS 2009:1288

Article 3

Resident

1. For the purposes of this Agree-

ment, the terms company resident
in Sweden and company resident
in Aruba mean any company, which
under the laws of that Party, is liable
to tax therein by reason of its domi-
cile, residence, place of management
or any other criterion of a similar na-
ture. The terms company resident in
Sweden and company resident in
Aruba do not include any company
which is liable to tax in that Party in
respect only of income from sources
in that Party.

Artikel 3

Hemvist

1. Vid till�mpningen av detta avtal

avser uttrycken bolag med hemvist
i Sverige och bolag med hemvist i
Aruba varje bolag som enligt lag-
stiftningen i denna avtalsslutande
part �r skattskyldigt d�r p� grund av
domicil, hemvist, plats f�r f�retags-
ledning eller annan liknande omst�n-
dighet. Uttrycken bolag med hem-
vist i Sverige och bolag med hem-
vist i Aruba inbegriper inte bolag
som �r skattskyldigt i denna avtals-
slutande part endast f�r inkomst fr�n
k�lla i denna part.

2. Where by reason of the provi-

sions of paragraph 1 a company is a
resident of both Contracting Parties,
the competent authorities of the Con-
tracting Parties shall endeavour to
settle the question by mutual agree-
ment.

2. D� ett bolag till f�ljd av be-

st�mmelserna i punkt 1 har hemvist i
b�da avtalsslutande parterna, ska de
avtalsslutande parternas beh�riga
myndigheter s�ka l�sa fr�gan genom
�msesidig �verenskommelse.

Article 4

Elimination of double taxation

1. Where a company resident in

Sweden derives income attributable
to a permanent establishment in
Aruba which under the laws of
Aruba may be taxed in Aruba,
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 Aruban tax paid in
respect of such income. The term
Aruban tax paid shall be deemed
to include Aruban tax which would
have been paid, but for any time-
limited reduction or exemption of
tax granted under incentive provi-
sions contained in Aruban laws de-
signed to promote economic deve-
lopment to the extent that such re-
duction or exemption is granted for
income de-

Artikel 4

Undanr�jande av dubbelbeskatning

1. Om ett bolag med hemvist i

Sverige f�rv�rvar inkomst h�nf�rlig
till fast driftst�lle i Aruba som enligt
lagstiftningen i Aruba f�r beskattas i
Aruba, 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
framdeles kan f� genom att �ndras
utan att den allm�nna princip som
anges h�r �ndras) fr�n den svenska
skatten p� inkomsten avr�kna ett be-
lopp motsvarande den skatt p� in-
komsten som erlagts i Aruba. Ut-
trycket den skatt som erlagts i
Aruba inbegriper skatt i Aruba som
skulle ha erlagts om inte tidsbegr�n-
sad neds�ttning av eller befrielse fr�n
skatt medgivits enligt best�mmelser
om skattel�ttnader i lagstiftning i
Aruba avsedd att fr�mja ekonomisk
utveckling i den utstr�ckning som
neds�ttningen eller befrielsen givits

SFS 2009:1288

rived from activities mentioned in
Article 5 and provided that the acti-
vities have been carried out in
Aruba.

betr�ffande inkomst fr�n n�gon av de
i artikel 5 angivna verksamheterna
och under f�ruts�ttning att verksam-
heterna har bedrivits i Aruba.

2. When a company resident in

Sweden directly holds shares repre-
senting 100 per cent of the voting
power in a company resident in
Aruba, Sweden shall exempt from
tax dividends distributed by the last-
mentioned company to the extent
that the dividends would have been
exempt under Swedish law if both
companies had been Swedish com-
panies, and provided that the profits
of the last-mentioned company are
derived from activities listed in
Article 5 and provided that the
activities have been carried out in
Aruba.

2. Om ett bolag med hemvist i

Sverige direkt innehar aktier som
motsvarar 100 procent av det sam-
manlagda r�stv�rdet i ett bolag med
hemvist i Aruba, ska utdelning fr�n
det sistn�mnda bolaget undantas fr�n
beskattning i Sverige i den utstr�ck-
ning som utdelningen skulle ha varit
undantagen fr�n beskattning enligt
svensk lag om b�da bolagen hade
varit svenska, och under f�ruts�tt-
ning att vinsterna i sistn�mnda bolag
h�rr�r fr�n n�gon av de i artikel 5 an-
givna verksamheterna och att verk-
samheterna har bedrivits i Aruba.

3. The provisions of the second

sentence of paragraph 1 and of para-
graph 2 shall only apply for the first
ten years during which this Agree-
ment is effective. This period may be
extended by mutual agreement be-
tween the competent authorities.

3. Best�mmelserna i punkt 1 andra

meningen och i punkt 2 till�mpas en-
dast under de f�rsta tio �ren under
vilka detta avtal till�mpas. Denna
period kan f�rl�ngas genom �msesi-
dig �verenskommelse mellan de be-
h�riga myndigheterna.

Article 5

Activities covered

1. Article 4 applies to the follo-

wing activities (excluding financial
activities other than financial activi-
ties directly incidental and ancillary
to the listed activities):

(a) industrial and manufacturing

activities, including assembly activi-
ties;

(b) tourism (including hotels);

tion, assembly or installation project;

(d) aquaculture and agriculture;
(e) medical services;
(f) repair, maintenance or certifi-

cation of ship and aircraft; and

(g) oil and gas activities and en-

ergy production.

Artikel 5

Verksamheter som omfattas av
avtalet

1. Artikel 4 till�mpas p� f�ljande

verksamheter (med undantag f�r
annan finansiell verksamhet �n s�dan
som �r direkt underordnad och utg�r
en integrerad del av de angivna verk-
samheterna):

a) industri och tillverkning, inbe-

gripet monteringsverksamhet,

b) turism (inbegripet hotellverk-

samhet),

c) plats f�r byggnads-, anl�gg-

nings-, monterings- eller installa-
tionsverksamhet,

d) vatten- och jordbruk,
e) h�lso- och sjukv�rd,
f) reparation, underh�ll, certifie-

ring av skepp och luftfartyg, och

g) olje- och gasverksamhet samt

energiproduktion.

SFS 2009:1288

2. The right of any Swedish com-

pany to engage in Aruba in the acti-
vities listed in the preceding para-
graph remains subject to the domes-
tic legislation in force in Aruba.

2. R�tten f�r svenska bolag att i

Aruba bedriva verksamheter som
anges i f�reg�ende punkt avg�rs
�ven forts�ttningsvis enligt den in-
terna lagstiftning som g�ller i Aruba.

Article 6

Mutual agreement procedure

1. Where a company considers

that the actions of one or both of the
Contracting Parties result or will re-
sult for it in taxation not in accor-
dance with the provisions of this
Agreement, it may, irrespective of
the remedies provided by the domes-
tic law of those Contracting Parties,
present its case to the competent au-
thority of the Contracting Party of
which it 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 this Agree-
ment.

Artikel 6

�msesidig �verenskommelse

1. Om ett bolag anser att en part

eller b�da avtalsslutande parterna
vidtagit �tg�rder som f�r bolaget
medf�r eller kommer att medf�ra be-
skattning som strider mot best�m-
melserna i detta avtal, kan det, utan
att det p�verkar bolagets r�tt att an-
v�nda sig av de r�ttsmedel som finns
i dessa avtalsslutande parters interna
r�ttsordningar, l�gga fram saken f�r
den beh�riga myndigheten i den av-
talsslutande part d�r bolaget har
hemvist. Saken ska l�ggas fram inom
tre �r fr�n den tidpunkt d� bolaget
fick vetskap om den �tg�rd som givit
upphov till beskattning som strider
mot best�mmelserna i detta avtal.

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 solu-
tion, to resolve the case by mutual
agreement with the competent author-
ity of the other Contracting Party,
with a view to the avoidance of taxa-
tion which is not in accordance with
this Agreement. Any agreement
reached shall be implemented not-
withstanding any time limits in the do-
mestic law of the Contracting Parties.

3. The competent authorities of

the Contracting Parties shall endea-
vour to resolve by mutual agreement
any difficulties or doubts arising as
to the interpretation or application of
this Agreement.

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 l�sa fr�gan genom �msesidig
�verenskommelse med den beh�riga
myndigheten i den andra avtalsslu-
tande parten i syfte att undvika be-
skattning som strider mot avtalet.
�verenskommelse som tr�ffats ge-
nomf�rs utan hinder av tidsgr�nser i
de avtalsslutande parternas interna
lagstiftning.

3. De avtalsslutande parternas be-

h�riga myndigheter ska genom �m-
sesidig �verenskommelse s�ka avg�-
ra sv�righeter eller tvivelsm�l som
uppkommer i fr�ga om tolkningen
eller till�mpningen av detta avtal.

4. The competent authorities of

the Contracting Parties may commu-
nicate with each other directly for
the purpose of reaching an agree-
ment in the sense of the preceding
paragraphs.

4. De avtalsslutande parternas be-

h�riga myndigheter kan tr�da i direkt
f�rbindelse med varandra i syfte att
tr�ffa �verenskommelse i den me-
ning som avses i f�reg�ende punkter.

SFS 2009:1288

Article 7

Entry into force

1. This Agreement shall enter into

force on the thirtieth day after the la-
ter of the dates on which each of the
Contracting Parties has notified the
other in writing, through diplomatic
channels, that the internal procedures
required by its law have been com-
plied with. This Agreement shall
have effect on taxes chargeable 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.

Artikel 7

Ikrafttr�dande

1. Detta avtal tr�der i kraft den

trettionde dagen efter den dag d� den
sista av de skriftliga underr�ttelser
som b�da avtalsslutande parterna p�
diplomatisk v�g ska l�mna n�r de na-
tionella �tg�rder vidtagits som kr�vs
enligt respektive parts lagstiftning
har l�mnats. Avtalet ska till�mpas p�
skatter som tas ut f�r beskattnings�r
som b�rjar den 1 januari det �r som
f�ljer n�rmast efter det �r d� avtalet
tr�der i kraft eller senare.

2. This Agreement is supplemen-

tary to the Agreement between the
Kingdom of Sweden and the King-
dom of the Netherlands in respect of
Aruba for the Exchange of Informa-
tion with respect to Taxes. Notwith-
standing paragraph 1, this Agree-
ment shall only have effect when the
Agreement signed on 10 September
2009 for the Exchange of Informa-
tion with respect to Taxes between
the Contracting Parties shall have
effect.

2. Detta avtal utg�r ett komple-

ment till avtalet mellan Konungari-
ket Sverige och Konungariket
Nederl�nderna s�vitt avser Aruba
om utbyte av upplysningar avseende
skatter. Utan hinder av punkt 1, ska
avtalet endast till�mpas under tid d�
avtalet undertecknat den 10 septem-
ber 2009 om utbyte av upplysningar
avseende skatter mellan de avtalsslu-
tande parterna �r till�mpligt.

Article 8

Termination

1. This Agreement shall remain in

force until terminated by a Contrac-
ting Party. Either Contracting Party
may terminate this Agreement,
through diplomatic channels, by
giving written notice of termination
at least six months before the end of
any calendar year. In such event, this
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 month period.

Artikel 8

Upph�rande

1. Detta avtal ska f�rbli i kraft till

dess att det s�gs upp av en avtals-
slutande part. Vardera avtalsslutande
parten kan p� diplomatisk v�g skrift-
ligen s�ga upp detta avtal genom un-
derr�ttelse minst sex m�nader f�re
utg�ngen av n�got kalender�r. I
s�dant fall ska avtalet upph�ra att
g�lla i fr�ga om skatt som tas ut f�r
beskattnings�r som b�rjar den 1 ja-
nuari det �r som f�ljer n�rmast efter
utg�ngen av sexm�nadersperioden
eller senare.

2. Notwithstanding paragraph 1,

this Agreement shall, on receipt
through diplomatic channels of writ-
ten notice of termination of the

2. Utan hinder av punkt 1, ska

detta avtal upph�ra att g�lla den dag
d� avtalet mellan Konungariket
Sverige och Konungariket Nederl�n-

SFS 2009:1288

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

Edita V�stra Aros, V�ster�s 2009

Agreement between the Kingdom of
Sweden and the Kingdom of the
Netherlands in respect of Aruba for
the Exchange of Information with re-
spect to Taxes, terminate and cease
to be effective on the day the Agree-
ment for the Exchange of Informa-
tion with respect to Taxes between
the Contracting Parties terminates.

derna s�vitt avser Aruba om utbyte
av upplysningar avseende skatter,
genom skriftlig underr�ttelse om
upps�gning p� diplomatisk v�g upp-
h�r att g�lla.

In witness whereof the undersig-

ned, 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 10

th day of Sep-

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

Som skedde i Paris den 10 sep-

tember 2009 i tv� exemplar p� engel-
ska spr�ket.

For the Kingdom of Sweden

Per Holmstr�m

F�r Konungariket Sverige

Per Holmstr�m

For the Kingdom of the Netherlands
in respect of Aruba

Nilo J.J. Swaen

F�r Konungariket Nederl�nderna
s�vitt avser Aruba

Nilo J.J. Swaen

;

Tjänster

Utbildningar

Juridisk rådgivning

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