SFS 1982:707

Start / Skatterätt / Lag (1982:707) om dubbelbeskattningsavtal mellan Sverige och Republiken Korea / SFS 1982:707

820707.pdf

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                           </style> <div id="page1-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> \ SFS 1982:707 Lag Utkom fr�n trycket om dubbelbeskattningsavtal mellan Sverige och den 13 juli 1 982 Republiken Korea; utf�rdad den 30 juni 1982. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande inkomstskatter som Sverige och Republiken Korea underteck� nade den 27 maj 1981 skall tillsamm ans med det protokoll som �r fogat till avtalet g�lla f�r Sveriges del. Avtalets och protokollets inneh�ll framg�r av bilaga till denna lag. 2 � Avtalet skall till�mpas endast i den m�n det medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�religga. 3 � Om en person anser att det vidtagits n�gon �tg�rd som f�r honom har medf�rt eller kommer att medf�ra en beskattning som strider mot best�m� melserna i avtalet, kan han ans�ka om r�ttelse enligt artikel 24 punkt 1 i avtalet. S�dan ans�kan skall g�ras hos regeringen och b�r ges in inom den tid som ang es i n�m nda best�mmelse. 4 � �ven om en skattskyldigs inkomst skall vara helt eller delvis undan� tagen fr�n beskattning i Sverige, skall den skattskyldige l�mna alla de uppgifter till ledning f�r taxeringen som han annars skulle ha varit sky ldig att l�mna. Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar THORBJ�RN F�LLDIN OLOF JOHANSSON 1568 ' Prop. 1981/82: 107, SkU 49. rskr 285. � </div> <div id="page2-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> Convention between the Republic of Ko� rea an d the Kingdom of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income The Government of th e Republic of Korea and the Government of the Kingdom of Swe� den, desiring to conclude a Convention for the avoidance of double taxation and the pre� vention of fiscal evasion with respect to taxes on income, have agreed as follows: SFS 1982:707 Bilaga (�vers�ttning) Avtal mellan Republiken Korea och Ko� nungariket Sverige f�r att undvika dub� belbeskattning och f�rhindra skatteflykt betr�ffande inkomstskatter Republiken Koreas regering och Konunga� riket Sveriges regering, som �nskar ing� ett avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt, har kommit �verens om f�ljande: ARTICLE I Personal Scope This Convention shall apply to persons who are residents of one or both of the Con� tracting States. ARTIKEL I Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da staterna. ARTICLE 2 Taxes Covered 1. Th e taxes which are the subject of this Convention are: a) In the cas e of Korea: (i) the income tax; (ii) the corporation tax; and (iii) the inhabitant tax (hereinafter referred to as "Korean tax"). b) In the case of Sweden: (i) the State income tax, including sail� ors' tax and coupon tax; (ii) the tax on the undistributed profits of companies and the tax on distribution in connection with reduction of s hare capital or the winding-up of a company; (iii) the tax on public entertainers; and (iv) the communal income tax (hereinafter referred to as "Swedish tax"). 2. The Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in a ddition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws. 99-SFS 1982 ARTIKEL 2 Skatter som omfattas av avtalet 1. De skatter som omfattas av detta avtal �r: a) Betr�ffande Korea: 1) inkomstskatten; 2) bolagsskatten; och 3) inv�narskatten (i det f�ljande ben�mnda "koreansk skatt"). b) Betr�ffande Sverige: 1) den statliga inkomstskatten, sj�� mansskatten och kupongskatten d�ri inbe� gripna; 2) ers�ttningsskatten och utskiftnings- skatten; 3) bevillningsavgiften f�r vissa offent� liga f�rest�llningar; och 4) den kommunala inkomstskatten (i det f�ljand e ben�mnda "svensk skatt"). 2. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet p�f�rs vid sidan av eller i st�l let f�r de f�r n�rvarande utg�ende skatterna. De beh�riga myndighe� terna i de avtalsslutande staterna skall med� dela varandra de v�sentliga �ndringar som vidtagits i respektive skattelagstiftning. 1569 � </div> <div id="page3-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 "' . t * ARTICLE 3 General Definitions 1. For the purposes of this Convention, unless the context otherwise requires: a) the term "Korea" means the territory of the Republic of Korea including any area adjacent to the territorial sea of the Republic of Korea which, in accordance with interna� tional law, has been or may hereafter be de� signated under the laws of the Republic of Korea as an area within which the sovereign rights of the Republic of Korea with respect to the sea-bed and sub-soil and their natural resources may be exercised; b) the term "Sweden" means the King� dom of Sweden and includes any area outside the territorial sea of Sweden within which under the laws of Sweden and in accordance with international law the rights of Sweden with respect to the exploration and exploita� tion of the natural resources on the sea-bed or in its sub-soil may be exercised; c) the terms "a Contracting State" and "the other Contracting State" mean Korea or Sweden, as the context requires; d) the term "tax" means Korean tax or Swedish tax, as the context requires; e) the term "person" includes an individ� ual, a company and any other body of per� sons; f) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; g) the terms "enterprise of a Contracting State" and "enterprise of the other Contrac� ting State" mean, respectively, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resi� dent of the other Contracting State; h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, ex� cept when the ship or aircraft is operated solely between places in the other Contrac� ting State; i) the term "competent authority" means; (i) in the case of Korea, the Minister of Finance or his authorized representative; (ii) in the case of Sweden, the Minister of the Budget or his authorized representa� tive. ARTIKEL 3 Allm�nna ilejinitioner I. Om inte sammanhanget f�ranleder an� nat. har vid till�mpningen av detta avtal f�l� jande uttryck nedan angiven betydelse; a) "Korea" �syftar Republiken Koreas territorium och inbegriper varje omr�de bel� get intill Republiken Koreas territorialvatten vilket, i �verensst�mmelse med folkr�ttens allm�nna regler, i Re publiken Koreas lagstift� ning betecknas eller senare kommer att be� tecknas som ett omr�de inom vilket Republi� ken Korea �ger ut�va sina suver�na r�ttighe� ter med avseende p� havsbottnen, dennas un� derlag och d�r befintliga naturtillg�ngar; b) "Sverige" �syftar Konungariket Sveri� ge och inbegriper varje utanf�r Sveriges terri� torialvatten bel�get omr�de, inom vilket Sve� rige enligt svensk lag och i �ve rensst�mmelse med folkr�ttens allm�nna regler �ger ut�va sina r�ttigheter med avseende p� utforskan� det och utnyttjandet av naturtillg�ngarna p� havsbottnen eller i de nnas underlag; c) "en avtalsslutande stat" och "den and� ra avtalsslutande staten" avser Korea eller Sverige beroende p� sammanhanget; d) "skatt" avser koreansk skatt eller svensk skatt beroende p� sammanhanget; e) "person" inbegriper fysisk person, bo� lag och annan sammanslutning; f) "bolag" �syftar juridisk person eller an� nan som i beskattningsh�nseende behandlas s�som juridisk person; g) "f�retag i en avtalsslutande stat" och "f�retag i den andra avtalsslutande staten" �syftar f�retag som bedrivs av person med hemvist i en avtalsslutande stat. respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten; h) "internationell trafik" �syftar transport med fartyg eller luftfartyg som anv�nds av f�retag i en avtalsslutande stat utom d� farty� get eller luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande sta� ten; i) "beh�rig myndighet" �syftar; 1) i Korea, finansministern eller dennes befullm�ktigade ombud; 2) i Sverige, budgetministern eller dennes befullm�ktigade ombud. 1570 � </div> <div id="page4-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 2. As regards the application of'the Con� vention by a Contracting State any term not defined th erein shall, unless the context oth� erwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. 2. D� en avtalsslutande stat till�mpar detta avtal anses, s�vida inte sammanhanget f�ran� leder annat, varje uttryck som inte definierats i avtal et, ha den betydelse som uttrycket har enligt den statens lagstiftning r�rande s�dana skatter p� vilka avtalet till�mpas. ARTICLE 4 Resident 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reaso n of his domicile, residence, place of head or main office, place of management or any other cri� terion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that S tate. 2. Where by reason of the provisions of paragraph I an individual is a r esident of both Contracting States, then his status shall be determined as follows: a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests): b) if the State in which he has his centre of vital interests cannot be d etermined, or if he has not a perma nent home available to him in either State, he shall be deemed to be a resi� dent of the State in whi ch he has an habitual abode; c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a r esident of the State of which he is a nationa l; d) if he is a national of both States or of neither of th em, the competent authorities of the C ontracting States shall settle the ques� tion by mutual ag reement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in whi ch its place of e ffective management is ARTIKEL 4 Hemvist 1. Vid till�mpningen av detta avtal �syftar uttrycket "person med hemvist i en avtals� slutande stat" person som enligt lagstiftning� en i denna stat �r skattskyldig d�r p� grund av hemvist, bos�ttning, plats f�r huvudkontor eller f�retagsledning eller annan liknande om� st�ndighet. Uttrycket inbegriper emellertid inte person som �r skattskyldig i d enna stat endast f�r inkomst fr�n k�lla i denna stat. 2. D� p� grund av best�mmelserna i punkt I fysisk person har hemvist i b�da avtalsslu� tande staterna, best�ms hans hemvist p� f�l� jande s�tt: a) Han anses ha hemvist i den sta t d�r han har ett hem som stadigvarande st�r till hans f�rfogande. Om han har ett s�dant hem i b�da staterna, anses han ha hemvist i den sta t med vilken hans personliga och ekonomiska f�r� bindelser �r starkast (centrum f�r levnads� intressena). b) Om det inte kan avg�ras i vilken stat han ha r centrum f�r sina levnadsintressen el� ler om han inte i n�g ondera staten har ett hem som stadigvarande st�r till hans f�rfogande, anses han ha hemvist i den stat d�r han sta� digvarande vistas. c) Om han stadigvarande vistas i b�da sta� terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare. d) Om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem. avg�r de beh�riga myndigheterna i d e avtalsslutande staterna fr�gan genom �msesi� dig �verenskommelse. 3. D� p� grund av best�mmelserna i p unkt I pe rson, som inte �r fysisk person, har hem� vist i b�da a vtalsslutande staterna, anses per� sonen i fr�ga ha hemvist i d en stat d�r den har sin verkliga ledning. I tveksamma fall avg�r 1571 \ � </div> <div id="page5-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 situated. In case of doubts the competent au� thorities of the Contracting States shall settle the question by mutual agreement. de beh�riga myndigheterna i de avtalsslu� tande staterna fr�gan genom �msesidig �ver� enskommelse. ARTICLE 5 Permanent Estahlishinent 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 2. The term "permanent establishment" includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural re� sources. 3. A building site or co nstruction or instal� lation or assembly project constitutes a per� manent establishment only if it lasts more than six m onths. 4. An enterprise of a Contracting State shall be deemed to have a permanent estab� lishment in the other Contracting State if it carries on supervisory activities in that other State for more than six m onths in connection with a building site or construction or instal� lation or assembly project which is being un� dertaken in that other State. 5. Notwithstanding the preceding provi� sions of this Article, the term "permanent establishment" shall be deemed not to in� clude: a) the use of facilities solely for the pur� pose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise sole� ly for the purpose of storage, display or del� ivery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise sole� ly for the purpose of processing by another enterprise; d) the maintenance of a fixed place of busi� ness solely for the purpose of purchasing 1572 ARTIKEL 5 Fast drif tst�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket "fast driftst�lle" en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f� � retags verksamhet helt eller delvis bedrivs. 2. Uttrycket "fast driftst�lle" innefattar s�rskilt: a) plats f�r f�retagsledning; b) filial: c) kontor; d) fabrik; e) verkstad; och O gruva, olje- eller gask�lla, stenbrott el� ler annan plats f�r utvinning av naturtillg�ng� ar. 3. Plats f�r byggnads-, anl�ggnings- eller installationsarbete utg�r fast driftst�lle en� dast om verksamheten p�g�r mer �n sex m� nader. 4. F�retag i en avtalsslutan de stat anses ha fast driftst�lle i den a ndra avtalsslutande sta� ten om f�retaget bedriver �vervakande verk� samhet i denna andra stat under mer �n sex m�nader i samband med byggnads-, anl�gg� nings- eller installationsarbete som p�g�r i denna andra stat. 5. Utan hinder av f�reg�ende best�mmel� ser i denna artikel anses uttrycket "fast drift� st�lle" inte innefatta: a) anv�ndningen av anordningar uteslutan� de f�r lagring, utst�llning eller utl�mnande av f�retaget tillh�riga varor; b) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r lagring, utst�llning eller utl�mnande: c) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r bearbetning eller f�r�dling genom annat f�retags f�rsorg; d) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r ink�p av � </div> <div id="page6-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 goods or merchandise or of collecting infor� mation. for the enterprise; e) the maintenance of a fixed place of busi� ness solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of busi� ness solely for any combination of activities mentioned in sub -paragraphs a) to e), provid� ed that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. 6. Notwithstanding the provisions of para� graphs I and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting on behalf of an enterprise and has, and habitually exer� cises, in a Contracting State an authority to conclude contracts in th e name of the enter� prise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the acti� vities of such person are limited to those mentioned in paragra ph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a perma� nent establishment under the provisions of that paragraph. 7. An enterprise shall not be deemed to have a permanent establishment in a Con� tracting State merely because it carries on business in that State through a broker, gene� ral commission agent or any other agent of an independent status, provided that such per� sons are acting in the ordinary course of their business. 8. The fact that a company which is a resi� dent of a Contracting State controls or is controlled by a company which is a resident of the oth er Contracting State, or which car� ries on business in that other State (whether through a permanent establishment or other� wise), shall not of itself const itute either com� pany a permanent establishment of the other. varor eller inf�rskaffande av upplysningar f�r f�retaget; e) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r att f�r f�reta� get b edriva annan verksamhet av f�rberedan� de eller bitr�dande art; f) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r att kombine� ra verksamheter som anges i punkterna a) e), under f�ruts�ttning att hela den verksam� het som bedrivs fr�n den stadigvarande plat� sen f�r aff�rsverksamhet p� gr und av denna kombination �r av f�rberedande eller bitr� dande art. 6. Om person, som inte �r s�dan oberoen� de representant p� vilken punkt 7 till�mpas, �r verksam f�r ett f�retag samt i en avtalsslu� tande stat har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag - utan hinder av best�m� melserna i pu nkterna 1 och 2 ha fast drift� st�lle i denna stat betr�ffande vaije verksam� het som denna person bedriver f�r f�retaget. Detta g�ller dock inte, om den verksamhet som denna person bedriver �r begr�nsad till s�dan som anges i punkt 5 och som - om den bedrivs fr�n en stadigvarande plats f�r afF�rs- \'erksamhet - inte skulle g�ra denna stadig� varande plats f�r aff�rsverksamhet till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 7. F�retag anses inte ha fast dr iftst�lle i en avtalsslutande stat endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna stat genom f�rmedling av m�klare, kommis- sion�r eller annan oberoende representant, om s�dan person d�rvid bedriver sin sedvan� liga aff�rsverksamhet. 8. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� an� nat s�tt), medf�r inte i och f�r sig att n�got- dera bolaget utg�r fast driftst�lle f�r det and� ra. 1573 � </div> <div id="page7-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 ""t}� ARTICLE 6 Income from Immovable Property 1. Income derived by a resident of a Con� tracting State from immovable property (in� cluding income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term "immovable property"" shall have the meaning which it ha s under the law of the Contracting State in which the proper� ty in question is situated. The term shall in any case include property accessory to im� movable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of ge neral law respect� ing landed property apply, usufruct of im� movable property and rights to variable or fixed payments as consideration for the working of. or the right to work, mineral de� posits. sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall ap � ply to income derived from the direct use. letting, or use in any other form of immov� able property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immov� able property of an enterprise and to income from immovable property used for the perfor� mance of inde pendent personal services. ARTIKEL 6 Inkomst av fast ependom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripen inkomst av lantbruk och skogsbruk) bel�gen i den andra avtalsslu� tande staten, f�r beskattas i denna andra stat, 2. Uttrycket ""fast egendom" har den be� tydelse som uttrycket har enligt lagstiftning� en i den a vtalsslutande stat d�r egendomen �r bel�gen. Uttrycket inbegriper dock alltid til l� beh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttig� heter p� vilka best�mmelserna i civilr�tten om fast egendom till�mpas, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga elle r fasta ers�ttningar f�r nyttjandet av eller r�t� ten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Fartyg, b�tar och luftfar� tyg anses inte vara fast egendom. 3. Best�mmelserna i punkt I till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan an� v�ndning av fast egendom. 4. Best�mmelserna i punk terna I oc h 3 till- l�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egen� dom som anv�nds vid sj�lvst�ndig yrkes� ut�vning. ARTICLE? Business Profits 1. The profits of an enterprise of a Con� tracting State shall be taxable only in that State unless the enterprise carries on busi� ness in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as afore� said. the profits of the enterprise may be taxed in the other State but only so much of them a s is attributable to that permanent es� tablishment. 2. Subject to the provisions of paragraph 3. where an enterprise of a C ontracting State carries on business in the other Contracting State through a permanent establishment sit� uated t herein, there shall in each C ontracting State be attributed to that permanent estab- ARTIKEL7 inkomst av r�relse 1. Inkomst av r�relse, som f�rv�rvas av f�retag i en avta lsslutande stat. beskattas en� dast i denna stat. s�vida inte f�retaget be� driver r�relse i den andra avtalsslutande sta� ten fr�n d�r bel�get fast driftst�lle. Om f� re� taget b edriver r�relse p� nyss angivet s�tt. f�r f�retagets inkomst beskattas i denna andra stat. men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat be� driver r�relse i den andra avtalsslutande sta� ten fr�n d�r bel�get fast driftst�lle, h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder annat, i va rdera avtalsslutande staten till de t fasta driftst�llet den inkomst som det kan 1574 � </div> <div id="page8-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 lishment the profits which it might be expect� ed to make if it were a distinct and separate enterprise engaged in the same or similar ac� tivities u nder the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent estab� lishment. 3. In determining the profits of a perma� nent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administra� tive expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. 4. No profits shall be attributed to a per� manent establishment by reason of t he mere purchase by that permanent establishment of goods or me rchandise for the enterprise. 5. Where profits include items of income which are dealt with separately in other Arti� cles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. antas att driftst�llet skulle ha f�rv�rvat om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag un� der samma eller liknande villkor och sj�lv� st�ndigt avslutat aff�rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles inkomst medges avdrag f�r utgifter som upp� kommit f�r det fasta driftst�llet, h�runder in� begripna utgifter f�r f�retagets ledning och allm�nna f�rvaltning, oavsett om utgifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 4. Inkomst anses inte h�nf�rlig till fast driftst�lle endast av den anledningen att varor ink�ps genom det fasta driftst�llets f�r� sorg f�r f�retaget. 5. Ing�r i inkomst av r�relse inkomstslag som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i f�reva rande artikel. ARTICLES Shipping and Air Transport 1. Profits of an e nterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international op� erating agency. ARTIKELS Sj�fart och luftfart 1. Inkomst, som f�rv�rvas av f�retag i en avtalsslutande stat genom bedrivande av sj�� fart eller luftfart i internationell trafik, be� skattas endast i denna stat. 2. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom delta� gande i en pool. ett gemensamt f�retag eller en internationell driftsorganisation. ARTICLE 9 Associated Enterprises Where a) an enterprise of a Contracting State par� ticipates directly or indirectly in the manage� ment. control or capital of an enterprise of the other Contracting State; or b) the same persons participate directly or indirectly in the management, control or ca� pital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made ARTIKEL 9 F�retag med intressegemenskap I fall d� a) ett f�retag i en avtals slutande stat direkt eller indirekt deltar i ledningen eller �vervak� ningen av ett f�retag i den andra avtals� slutande staten eller �ger del i det ta f�relags kapital, eller b) samma personer direkt eller indirekt deltar i ledningen eller �vervakningen av s� v�l ett f�retag i en avtals slutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas 1575 � </div> <div id="page9-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 \ or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made be� tween independent enterprises, then any profits which would, but for those condi� tions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. f�ljande. Om mellan f�retagen i fr�ga om handelsf�rbindelser eller finansiella f�rbin� delser avtalas eller f�reskrivs villkor som av� viker fr�n dem som skulle ha avtalats mellan av varandra oberoende f�retag, f�r all in� komst, som utan s�dana villkor skulle ha til l� kommit det ena f�retaget men som p� gru nd av villkoren i fr�ga inte tillkommit detta f�re� tag, inr�knas i detta f�retags inkomst och beskattas i �verensst�mmelse d�rmed. ARTICLE 10 Dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that o ther State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not ex� ceed; a) 10 per cent of the gross amount of the dividends if the beneficial owner is a com� pany (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends: b) 15 per cent of the gross amount of the dividends in all othe r cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term "dividends" as used in this Article means income from shares, mining shares, founders" shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treat� ment as income from shares by the laws of the State of which the company making the distribution is a re sident. 4. Notwithstanding the provisions of para� graph I, dividends paid by a company being a resident of Korea to a company which is a resident of Sweden shall be exempt from Swedish tax to the extent that the dividends would have been exe mpt under Swedish law if both companies had been Swedish compa- 1576 ARTIKEL 10 Utdclniufi 1. Utdelning fr�n bolag med hemvi.st i en avtalsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andr a stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lagstiftningen i denna stat, men om motta� garen har r�tt till utdelningen f�r s katten inte �verstiga: a) 10 procent av utdelningens bruttobe� lopp, om den som har r�tt till utdelnin gen �r ett bolag (med undantag f�r handelsbolag) som direkt beh�rskar minst 25 procent av det utbetalande bolagets kapital: b) 15 procent av utdelningens bruttobe� lopp i �vriga fall. Denna punkt ber�r inte bolagets beskatt� ning f�r vinst av vilken utdelningen betalas. 3. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier, gruvaktier, stiftarandelar eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, sam t inkomst av andra andelar i bolag, som enligt lagstiftningen i den sta t d�r det utdelande bo� laget har hemvist i skatt eh�nseende behand� las p� samma s�tt som inkomst av aktier. 4. Utan hinder av best�mmelserna i pun kt I skall utdelning fr�n bolag med hemvist i Korea till bolag med hemvist i Sverige vara undantagen fr�n beskattning i Sverige i den m�n utdelningen skulle ha varit undantagen fr�n beskattning enligt svensk lag om b�da bolagen hade varit svenska bolag. Detta un- � </div> <div id="page10-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 nies. This exemption shall not. apply unless the profits out of which the dividends are paid have been subjected in Korea to the normal corporate income tax which applies at the time of signature of this Convention or a corporate income tax comparable thereto. The exemption shall, however, apply in cases where such profits have not been subjected to such corporate income tax on account of tax reliefs of a tem porary nature provided for in special Korean legislation on tax incen� tives. 5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Con� tracting State of which the company paying the dividends is a resident, through a perma� nent establishment situated therein, or per� forms in that other State independent perso� nal services from a fixed base situated there� in, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the divi� dends paid by the c ompany, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in re� spect of which the dividends are paid is effec� tively connected with a permanent establish� ment or a fixed base situated in that other State, nor subject the company's undistribut� ed profits to a tax on the company's undistri� buted profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. dantag g�ller endast om den vinst av vilken utdelningen betalas har varit f�rem�l f�r den normala bolagsskatt i Korea som g�ller vid tidpunkten f�r undertecknandet av detta av� tal ell er d�rmed j�mf�rbar bolagsskatt. Skat� tebefrielsen g�ller emellertid �ven i fall d� s�dan vinst inte har varit underkastad s�dan bolagsskatt p� grund av att s�rskilda best�m� melser om skattel�ttnader av tillf�llig nat ur i s�rskild koreansk lagstiftning om investe� ringsfr�mjande skattef�rm�ner till�mpats. 5. Best�mmelserna i punkt erna 1 och 2 till- l�mpas inte, om den som har r�tt till utdel� ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslu� tande staten, d�r bolaget som betalar utdel� ningen har hemvist, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk� samhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den andel p� grund av vilken utdelningen betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dan t fall till�mpas best�mmelserna i artikel 7 re� spektive artikel 14. 6. Om bolag med hemvist i en avtalsslu� tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i d en m�n utdelningen betalas till per� son med hemvist i denna a ndra stat eller i den m�n den andel p� grund av vilken utdelning� en betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, och ej heller beskatta bola� gets inte utdelade vinst, �ven om utdelningen eller den inte utdelade vinsten helt eller del� vis utg�rs av inkomst som uppkommit i den� na andra stat. ARTICLE 11 Interest 1. Interest arising in a Contracting State and paid to a resident of the other Contract� ing State may be taxed in that other State. . 2. However, such interest may also be ARTIKEL 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslu� tande stat och som betalas till person med hemvist i den and ra avtalsslutande staten, f�r beskattas i denna a ndra stat. 2. R�ntan f�r emellertid beskattas �ven i 1577 � </div> <div id="page11-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 \ taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not ex� ceed: a) 10 per cent of the gross amount of the interest if the recipient is a bank and the loan is made for a period of more than seven years; b) 15 per cent of the gross amount of the interest in all othe r cases. 3. Notwithstanding the provisions of para� graph 2, a) Interest arising in a Contracting State and received by the Government of the other Contracting State including a political sub� division or a local authority thereof or the central bank of that other Contracting State shall be taxable only in that other Contracting State; b) interest arising in a Contracting State in respect of loans or credits made or guaran� teed, - in the case of Korea, by the Export Import Bank of K orea, - in the case of Sweden, by the Export Cred� it Board , and paid to a resident of the other Con� tracting State shall be taxable only in that other State. 4. The term "interest" as used in this Arti� cle means income from Government securi� ties, bonds or debentures, whether or not secured by mortgage and whether or not car� rying a right to participate in profits, and debt-claims of every kind as well as all other income assimilated to income from money lent according to the taxation law of the State in which the income arises. 5. The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Con� tracting State in which the interest arises, through a permanent establishment situated therein, or performs in tha t other State inde� pendent personal services from a fixed base situated therein, and the debt-claim in re� spect of which the i nterest is paid is effective- den avtalsslutande stat fr�n vilken den h�r� r�r, enligt lagstiftningen i denna sta t, men om mottagaren har r�tt till r�ntan f�r skatten inte �verstiga: a) 10 procent av r�ntans bruttobelopp om mottagaren �r en bank och l�net l�per under en tidrymd som �verstiger sju �r; b) 15 procent av r�ntans bruttobelopp i alla �vriga fall. 3. Utan hinder av best�mmelserna i pun kt 2 g�ller f�ljande: a) R�nta, som h�rr�r fr�n en avtalsslu� tande stat och som mottages av den andra avtalsslutande statens regering, dess poli� tiska underavdelningar eller lokala myndig� heter eller riksbanken i denna andra avtals� slutande stat. beskattas endast i denna andra avtalsslutande stat. b) R�nta, som h�rr�r fr�n en avtalsslu� tande stat och avser l�n ell er krediter, vilka l�mnats eller garanterats av, - betr�ffande Korea, Koreas Export- och Importbank, - betr�ffande Sverige, Exportkreditn�mn� den, och som betalas till person med hemvist i den andra avtalsslutande staten, beskattas endast i denna andra stat. 4. Med uttrycket "r�nta" f�rst�s i denna artikel inkomst av v�rdepapper, som utf�r� dats av staten, och inkomst av obligationer eller debentures antingen de utf�rdats mot s�kerhet i fastighet e ller inte och antingen de medf�r r�tt till andel i vinst eller inte. Uttryc� ket �syftar �ven inkomst av varje annat slags fordran samt all annan inkomst som enligt skattelagstiftningen i den stat fr�n vilken in� komsten h�rr�r j�mst�lls med inkomst avf�r� str�ckning. 5. Best�mmelserna i pun kterna 1, 2 och 3 till�mpas inte, om den som har r�tt till r�nta n har hemvist i en avtalsslutande stat och be� driver r�relse i den andra avtalsslutande sta� ten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel� get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den 1578 � </div> <div id="page12-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 ly connected with such permanent establish� ment or fixed base. In such case the provi� sions of Article 7 or Article 14, as the case may be. shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by suc h permanent es� tablishment or fixed base, then such interest shall be deemed to arise in t he State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relation� ship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, hav� ing regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the bene� ficial owner in the absence of such relation� ship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. stadigvarande anordningen. I s�dant fall till- l�mpas best�mmelserna i artikel 7 r espektive artikel 14. 6. R�nta anses h�rr�ra fr�n en avtalsslu� tande stat. om utbetalaren �r den staten sj�lv, politisk underavdelning, lokal myndighet el� ler person med hemvist i denna stat. Om den person som betalar r�ntan, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande anordning i samband varmed den skuld uppkommit p� vilken r�ntan beta� las, och r�ntan belastar det fasta driftst�llet eller den stadigvarande anordningen, anses dock r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande an� ordningen finns. 7. Betr�ffande s�dana fall d� s�rskilda f�r� bindelser mellan utbetalaren och den som har r�tt till r �ntan eller mellan dem b�da och an� nan person f�ranlederatt r�ntebeloppet, med h�nsyn till de n skuld f�r vilken r�ntan beta� las, �verstiger det belopp som skulle ha avta� lats mellan utbetalaren och den som har r�tt till r�nta n om s�dana f�rbindelser inte f�rele� gat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lag� stiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. ARTICLE 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contract� ing State may be taxed in that other State. 2. However, such royalties may be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not e xceed: a) 15 per cent of the gross amount of royal� ties as defined in pa ragraph 3 a): and b) 10 per cent of the gross amount of royal� ties as defined in p aragraph 3 b), 3. The term "royalties" as used in this ARTIKEL 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslu� tande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Royaltyn f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�r� r�r, enligt lagstiftningen i denna s tat. men om mottagaren har r�tt till royaltyn f�r skatten inte �verstiga: a) 15 pr ocent av bruttobeloppet av s�dan royalty som avses i punkt 3 a); och b) 10 p rocent av bruttobeloppet av s�dan royalty som avses i punkt 3 b). 3. Med uttrycket "royalty" f�rst�s i denna 1579 � </div> <div id="page13-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 \ Artide means payments of any kind received as a consideration for the use of, or the right to use: a) any copyright of l iterary, artistic or sci� entific work including cinematograph films; and b) any patent, trade mark, design or mo� del. plan, secret formula or process, or for the use of. or the right to use. industrial, commercial, or scientific equipment, or for information concerning industrial, commer� cial or scientific experience. 4. The provisions of paragraphs I and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Con� tracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State inde� pendent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is ef� fectively connected with su ch permanent es� tablishment or fixed base. In such case the provisions of Article 7 or Article 14. as the case may be . shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not. has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is sit� uated. 6. Where, by reason of a special relation� ship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use. right or information for which the y are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the abs ence of such relationship, the provisions of this 1580 artikel varje slag av betalning som mottages s�som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja: a) upphovsr�tt till litter�rt, konstn�rligt eller vetenskapligt verk. biograffilm h�ri in� begripen: och b) patent, varum�rke, m�nster eller mo� dell. ritning, hemligt recept eller hemlig till� verkningsmetod samt f�r nyttjandet av eller f�r r�tten att nyttja industriell, kommersiell eller vetenskaplig utrustning eller f�r upp� lysning om erfarenhetsr�n av industriell, kommersiell eller vetenskaplig natur. 4. Best�mmelserna i punkt erna I och 2 till- l�mpas inte. om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och be� driver r�relse i den andra avtalsslutande sta� ten. fr�n vilken ro yaltyn h�rr�r, fr�n d�r be� l�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i den na andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom f�r vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordning� en. 1 s�da nt fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 5. Royalty anses h�rr�ra fr�n en avtalsslu� tande stat om utbetalaren �r den staten sj�lv, politisk underavdelning, lokal myndighet eller person med hemvist i denna stat. Om den person som betalar royaltyn. antingen han har hemvist i en avtalsslutande stat eller inte. i en avtalsslutande stat har fast drift� st�lle eller stadigvarande anordning f�r vars r�kning r�tten eller egendomen, som ger upp� hov till royaltyn, f�rv�rvats och royaltyn be� lastar det fasta driftst�llet eller den stadigva� rande anordningen, anses dock royaltyn h�r� r�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 6. Betr�ffande s�dana fall d� s�rskilda f�r� bindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan person f�ranleder att royaltybeloppet, med h�nsyn till det nyttjande, den r�tt eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbctalaren och den som har r�tt till royaltyn, om s�da na f�rbindelser inte f�rde- � </div> <div id="page14-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 Artide shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due re� gard being had to the other provisions of this Convention. gat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lag� stiftningen i vardera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. ARTICLE 13 Capital Cains 1. Gains derived by a resident of a Con� tracting State from the alienation of immov� able property referred to in Article 6 and situated in the other Contracting State, or from the alienation of shares or similar rights in a company the assets of which consist mainly of such immovable property, may be taxed in that o ther State. 2. Gains from the alienation of movable property forming part of the business proper� ty of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable prop� erty pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of perform � ing independent personal services, including such gains from the alienation of such a per� manent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. 3. Gains from the alienation of ships or aircraft operated in international traffic by an enterprise of a Contracting State or movable property pertaining to the operation of such ships or aircraft shall be taxable only in th at State. 4. Gains from the alienation of any proper� ty other than that referred to in paragraphs 1. 2 and 3, shall be taxable only in the Contract� ing State of which t he alienator is a r esident. ARTIKEL 13 Realisationsvinst 1. Vinst, som person med hemvist i en av� talsslutande stat f�rv�rvar p� grund av �ver� l�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra av� talsslutande staten samt vinst genom �verl� telse av aktier eller liknande andelar i ett bolag, vars huvudsakliga tillg�ngar utg�rs av s�dan fast egendom, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egendom, som ing�r i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, eller av l�s egen� dom h�nf�rlig till stadigvarande anordning f�r att ut�va sj�lvst�ndig yrkesverksamhet, som person med hemvist i en avtalsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller i samband med �verl�telse av hela f�retaget) eller av s�dan stadigvarande anordning. 3. Vinst som ett f�retag i en avta lsslutande stat f�rv�rvar p� grund av �verl�telse av far� tyg eller luftfartyg som anv�nds i in ternatio� nell trafik eller l�s egendom som �r h�nf�rlig till anv �ndningen av s�dana fartyg eller luft� fartyg beskattas endast i denna stat. 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i p unkterna 1. 2 och 3 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. ARTICLE 14 Independent Personal Services 1. Income derived by a resident of a Con� tracting State in respect of professional ser� vices or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available ARTIKEL 14 Sj�lvsfdndip yrkesat�vninp 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verksam� het. beskattas endast i denna st at om han i nte i den andra avtalsslutande staten har stadig- I58I � </div> <div id="page15-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 "w'r, \ to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it a s is attributable to that fixed base. 2. The term "professional services" in� cludes especially independent scientific, lit� erary. artistic, educational or teaching activi� ties as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. varande anordning, som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten. Om han har s�dan stadigvarande anordning, f�r inkomsten beskattas i denna andra stat men endast s� stor del d�rav som �r h�nf�rlig till denna stadigvarande anordning. 2. Uttrycket "fritt yrke" inbegriper s�r� skilt sj�lvst�ndig vetenskaplig, litter�r och konstn�rlig verksamhet, uppfostrings- och undervisningsverksamhet samt s�dan sj�lv� st�ndig verksamhet som l�kare, advokater, ingenj�rer, arkitekter, tandl�kare och revi� sorer ut�var. ARTICLE 15 Dependent Personal Services 1. Subject to the provisions of Artides 16, 18. 19 and 20 salaries, wages and other simi� lar remuneration derived by a resident of a Contracting State in respect of an employ� ment shall be tax able only in that State unless the employment is exercised in the other Contracting Slate. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of para� graph 1, remuneration derived by a resident of a Contracting State in respect of an em� ployment exercised in the other Contracting State shall be taxable only in the first-men� tioned State if: a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year con� cerned; and b) the remuneration is paid by, or on be� half of, an employer who is not a resident of the other State; and c) the remuneration is not borne by a per� manent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provi� sions of this Article: a) remuneration derived in respect of an employment exercised aboard a ship operat� ed by an enterprise of a Contracting State in international traffic, may be taxed in that State; b) remuneration derived by a resident of a Contracting State in respect of an employ- ARTIKEL 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18, 19 och 20 f�ranleder annat, beskattas l�ner och andra liknande ers�ttningar, som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning, endast i den� na stat, s�vida inte arbetet utf�rs i den and ra avtalsslutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i pun kt I bes kattas ers�ttning, som person med hem� vist i en avtalsslutande stat uppb�r f�r arbete som utf�rs i den an dra avtalsslutande staten, endast i den f�rstn �mnda staten, om: a) mottagaren vistas i den andra staten un� der tidrymd eller tidrymder som sammanlagt inte �verstiger 183 dagar under beskattnings� �ret i fr�ga; och b) ers�ttningen betalas av eller p� uppdrag av arbetsgivare som inte har hemvist i den andra staten; samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbetsgi� varen har i den and ra staten. 3. Utan hinder av f�reg�ende best�m� melser i denna artikel g�ller f�ljande: a) ers�ttning f�r arbete, som utf�rs om� bord p� fartyg som anv�nds i internationell trafik av f�retag i en avtalsslutande stat, far beskattas i denna s tat; b) ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete som 1582 � </div> <div id="page16-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 ment exercised aboard an aircraft operated in international traffic shall be taxable only in that State. utf�rs ombord p� luftfartyg i internationell trafik, beskattas endast i denna s tat. ARTICLE 16 Directors'Fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. ARTIKEL 16 Styrelsearvoden Styrelsearvoden och andra liknande ers�tt� ningar, som person med hemvist i en avtals� slutande stat uppb�r i eg enskap av styrelse� medlem i bolag med hemvist i den andra av� talsslutande staten, f�r beskattas i denna and� ra stat. ARTICLE 17 Artistes and Athletes 1. Notwithstanding the provisions of Ar� ticles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or televi� sion art iste, or a musician, or as an athlete, from his personal activities as such exercised in the oth er Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or an athlete in his ca pacity as such accrues not to the entertainer or athlete himself but to an� other person, that income may. notwith� standing the provisions of Articles 7, 14 and 15, be taxed in the C ontracting State in which the activities of the entertainer or athlete are exercised. 3. Notwithstanding the provisions of para� graph I, income derived by an entertainer or an athlete from his personal activities as such in a Contracting State shall be ta xable only in the other Contracting State if his visit to the first-mentioned State is supported substan� tially from the public funds of that other State or of one of its political subdivisions or local authorities. 4. Notwithstanding the provisions of p ara� graph 2, where income in respect of p ersonal activities as such of an entertainer or an ath� lete in a Contracting State accrues not to that entertainer or athlete himself but to another person, that income shall be taxable only in the other Contracting State if this person is supported substantially from the public funds ARTIKEL 17 Artister och idrottsm�n 1. Utan hinder av best�mmelserna i arti k� larna 14 och 15 f�r inkomst, som person med hemvist i en av talsslutande stat f�rv�rvar ge� nom sin personliga verksamhet i den andra avtalsslutande staten i egensk ap av artist, s� som teater- eller filmsk�despelare, radio- el� ler televisionsartist eller musiker eller av idrottsman, beskattas i denna a ndra stat. 2. I fall d� inkomst genom verksamhet, som artist eller idrottsman ut�var i denna egenskap, inte tillfaller artisten eller idrotts� mannen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmelserna i ar� tiklarna 7, 14 och 15. beskattas i den avtals� slutande stat d�r artisten eller idrottsmannen ut�var verksamheten. 3. Utan hinder av best�mmelserna i punkt I skall inkomst som artist eller idrottsman f�rv�rvar genom sin personliga verksamhet i en avtalsslutande stat beskattas endast i den andra avtalsslutande staten, om h ans vistelse i den f�rstn�mnda staten huvudsakligen be� kostas av allm�nna medel fr�n denna andra stat eller fr�n en av dess politiska underav� delningar eller lokala myndigheter. 4. I fall d� inkomst genom verksamhet, som artist eller idrottsman ut�var i denna egenskap i en avtalsslutande stat, inte till� faller artisten eller idrottsmannen sj�lv utan annan person, beskattas inkomsten, utan hinder av best�mmelserna i punkt 2, endast i den andra avtalsslutande staten, om denna person huvudsakligen underst�ds av all- 1583 � </div> <div id="page17-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> \ SFS 1982:707 of that other State or of one of its political subdivisions or local authorities or if this per� son is a non-profit organisation of that other State. m�nna medel fr�n denna andra stat eller fr�n en av dess politiska underavdelningj^r eller lokala myndigheter eller om denna person �r en organisation i d enna andra stat vars verk� samhet inte bedrivs i vi nstsyfte. ARTICLE 18 Pensions 1. Subject to the provisions of paragraph 2 of Artide 19, pensions and other similar re� muneration paid to a resident of a Contract� ing State in consideration of past employ� ment shall be taxable only in that State. 2. Notwithstanding the provisions of para� graph 1. pensions and other payments made under the social security legislation of a Con� tracting State may be taxed in that State. ARTIKEL 18 Pensioner 1. Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat, beskattas peti- sioner och andra liknande ers�ttningar, som med anledning av tidigare anst�llning betalas till person med hemvist i en avtalsslutande stat. endast i den na stat. 2. Utan hinder av best�mmelserna i punkt I. f�r pensioner och andra ers�ttningar som utbetalas enligt socialf�rs�kringslagstiftning� en i e n avtalsslutande stat beskattas i denna stat. ARTICLE 19 Government Service 1. a) Remuneration, other than a pension, paid by a Contracting State or a political sub� division or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in th at State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the ser� vices. 2. a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such pension shall be taxable only in t he other Contracting Slate if the indi� vidual is a resident of, and a national of, that State. .T The provisions of Articles 15, lb and 18 ARTIKEL 19 ()Jfentlif> tj�nst 1. a) Ers�ttning (med undantag f�r pen� sion), som betalas av en avtalsslutande stat, dess politiska underavdelningar eller lokala myndigheter till fysisk person p� grund ay arbete som utf�rs i den na stats, dess politisk^ underavdelningars eller lokala myndigheters tj�nst, beskattas endast i den na stat. b) S�dan ers�ttning beskattas emellertid endast i d en andra avtalsslutande staten, om arbetet utf�rs i denna stat och personen i fr�ga har hemvist i de nna stat och 1) �r medborgare i de nna stat, eller 2) inte fick hemvist i d enna stat uteslutan� de f�r att utf�ra arbetet. 2. a) Pension, som betalas av, eller fr�n fonder inr�ttade av. en avtalsslutande stat, dess politiska underavdelningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna stats, dess poli� tiska underavdelningars eller lokala myndig� heters tj�nst, beskattas endast i den na stat. b) S�dan pension beskattas emellertid en� dast i den andra avtalsslutande staten, om personen i f r�ga har hemvist och �r medbor� gare i den na stat. 3. Best�mmelserna i a rtiklarna 15. 16 och 1584 � </div> <div id="page18-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. 18 ti ll�mpas p� ers�ttning och pension som betalas p� grund av arbete som utf�rts i sam � band med r�relse som bedrivs av en avtals� slutande stat, dess politiska underavdelning� ar eller lokala myndigheter. ARTICLE 20 Students and Trainees 1. A student or business or technical ap� prentice who is present in a Contracting State for the purposes of his education or training and who is, or was immediately before his stay in that State, a resident of the other Contracting State, shall be exempt from tax in the first-mentioned Contracting State on: a) payments made to him by persons resid� ing outside that first-mentioned State for the purposes of his maintenance, education or training; and b) any remuneration in re spect of services rendered in that first-mentioned State provid� ed the remuneration does not exceed 10,000 Swedish Crowns or the equivalent in Korean currency for any taxable year. The benefits under sub-paragraph b) sh all extend only for such period of time as may be reasonably or customarily required to com� plete the education or training undertaken but shall in no event exceed a period of five consecutive years. 2. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State and is temporarily present in the other Contracting State for the purposes of study, research or training solely as a recipient of a grant, allowance or award from the Government of either of the Contracting States or from a scientific, educational, religious or charitable organisation or under a technical assistance programme entered into by the Government of either of th e Contracting States for a peri� od not exceeding five years from the date of his first arrival in that other Contracting State in connection with that visit, shall be exempt from tax in t hat other Contracting State on: a) the amount of s uch grant, allowance or award; ARTIKEL 20 Studenter och praktikanter 1. Studerande, aff�rspraktikant eller tek� nisk praktikant, som vistas i en avtalsslu� tande stat f�r sin undervisning eller utbild� ning och som har eller omedelbart f�re vistel� sen i denna stat hade hemvist i den andra avtalsslutande staten, �r befriad fr�n skatt i den f�rstn�mnda avtalsslutande staten f�r: a) belopp, som betalas till honom fr�n per� son med hemvist utanf�r denna f�rstn�mnda stat till bestridande av hans uppeh�lle, under� visning eller utbildning; samt b) ers�ttning f�r arbete som utf�rs i denna f�rstn�mnda stat, under f�ruts�ttning att er� s�ttningen inte under n�got beskattnings�r �verstiger 10000 svenska kronor eller mot- v�rdet i korea nsk valuta. Skattebefrielse enligt punkt b) medges en� dast f�r den tid som sk�ligen eller vanligtvis �tg�r f�r att fullbor da studierna eller utbild� ningen i fr�ga, men f�r inte i n�got fall a vse l�ngre tidrym d �n fem p� varandra f�ljande �r. 2. Fysisk person, som har hemvist i en avtalsslutande stat omedelbart f�re en vistel� se i den andra avtalsslutande staten och som tillf�lligt vistas i d enna andra avtalsslutande stat under en tidrymd som inte �verstiger fem �r r�knat fr�n dagen f�r hans f�rsta ankomst till denna andra avtalsslutande stat i samband med denna vistelse �r - under f�ruts�ttning att han vistas d�r f�r studier, forskning eller utbildning uteslutande i egenskap av motta� gare av stipendium, bidrag eller bel�ning fr�n regeringen i en dera avtalsslutande staten el� ler fr�n undervisningsanstalt eller vetenskap� lig eller religi�s organisation eller fr�n v�lg�� renhetsorganisation eller i en lighet med tek� niskt bist�ndsprogram i vilket regeringen i endera avtalsslutande staten deltager befri� ad fr�n skatt f�r nedan angivna utbetalningar: a) beloppet av s�dant stipendium eller bi� drag eller s�dan bel�ning; 1585 100-SFS 1982 � </div> <div id="page19-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 b) payments made to him from persons re� siding outside that other State for the pur� poses of his ma intenance, education or train� ing: and c) any remuneration in re spect of services rendered in that o ther State provided that the remuneration does not exceed 10,000 Swed� ish Cr owns or the equivalent in Korean cur� rency for any taxable year and such services are rendered in connection with his study, research or training or incidental thereto. 3. An individual who is resident of a Con� tracting State immediately before making a visit to the other Contracting State and is temporarily present in that other Contracting State solely as an employee of, or under con� tract with, the Government or an enterprise of the first-mentioned Contracting State sole� ly for the purpose of acquiring technical, professional or business experience for a pe� riod less than one year from the date of his first arrival in tha t other Contracting State in connection with that visit, shall be exempt from tax in that other Contracting State on: a) all re mittances from abroad for the pur� poses of his maintenance, education or train� ing; and b) any remuneration in resp ect of services rendered in that other Contracting State pro� vided that the remuneration for such period does not exceed 30,000 Swedish Crowns or the equivalent in Korean currency and such services are in connection with his training or incidental thereto. b) belopp som betalas till honom fr�n per� son med hemvist utanf�r denna stat f�r hans uppeh�lle, undervisning eller utbildning; samt c) ers�ttning f�r arbete som utf�rs i den na andra stat, under f�ruts�ttning att ers�ttning� en inte �verstiger 10000 svenska kronor eller motv�rdet i koreansk valuta f�r n�got be� skattnings�r och arbetet utf�rs i samband med studierna, forskningen eller utbildningen eller i j�mf�relse d�rm ed framst�r som tillf�l� ligt. 3. Fysisk person, som har hemvist i en avtalsslutande stat omedelbart f�re en vistel� se i den andra avtalsslutande staten och som tillf�lligt vistas i de nna andra avtalsslutande stat uteslutande s�som anst�lld hos eller en� ligt an st�llningsavtal med regeringen eller f�� retag i den f�rstn �mnda avtalsslutande staten och enbart f�r att inh�mta teknisk, yrkesm�s� sig eller aff�rsm�ssig erfarenhet under en tid� rymd som understiger ett �r r�knat fr�n da� gen f�r hans f�rsta ankomst till denna andra avtalsslutande stat i samband med denna vis� telse, �r befriad fr�n skatt i denna andra av� talsslutande stat f�r nedan angivna utbetal� ningar: a) ers�ttning fr�n utlandet f�r sitt uppe� h�lle, sin undervisning eller utbildning; samt b) ers�ttning f�r arbete som utf�rs i denn a andra avtalsslutande stat, under f�ruts�ttning att ers�ttningen f�r denna tidrymd inte �ver� stiger 30000 svenska kronor eller motv�rdet i koreansk valuta och arbetet utf�rs i sam band med utbildningen eller i J�mf�relse d�rmed framst�r som tillf�lligt. ARTICLE 21 Other Income 1. Items of inc ome of a resident of a Con� tracting State, wherever arising, not dealt with in the foregoin g Articles of this Conven� tion shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from im� movable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, car- I5K6 ARTIKEL 21 Annan inkomst 1. Inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg �ende artiklar av detta avtal beskattas endast i denna stat, oavsett var� ifr�n inkomsten h�rr�r. 2. Best�mmelserna i punkt I till�mpas in te p� inkomst, med undantag f�r inkomst av fast egendom som avses i ar tikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtalsslutande stat och bedriver r�relse i de n � </div> <div id="page20-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 ries on business in the other Contracting State through a permanent establishment sit� uated therein, or performs in that other State independent personal services from a fixed base s ituated therein, and the right or prop� erty in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkes� verksamhet i de nna andra stat fr�n d�r bel� gen stadigvarande anordning, samt den r�t� tighet eller egendom p� grund av vilken in� komsten betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�m� melserna i artikel 7 respektive artikel 14. ARTICLE 22 Relief from Double Taxation 1. In the case of Korea, double taxation shall be avoided a s follows: Subject to the provisions of Korean tax law regarding the allowance as a credit against Korean tax of tax payable in any country other than Korea, the Swedish tax payable (excluding, in the case of a dividend, tax payable in res pect of the profits out of which the dividend is paid) under the laws of Swe� den and in a ccordance with this Convention, whether directly or by d eduction, in respect of income from sources within Sweden shall be allowed as a credit against Korean tax payable in respe ct of that income. The credit shall not, however, exceed that proportion of Korean tax which the income from sources within Sweden bears to the entire income subject to Korean tax. 2. In the case of Sweden, double taxation shall be avoided as follows: Subject to the provisions of paragraph 3 of this Article and of paragraph 4 of Article 10, where a resident of Sweden derives income which, in ac cordance with the provisions of this Convention, may be taxed in Korea, Sweden shall allow as a deduction from the tax on the income of t hat person, an amount equal to the tax on the income paid in Korea. The deduction shall not, however, exceed that part of th e income tax, as computed be� fore the deduction is given, which is appro� priate to the income which may be taxed in Korea. 3. Where a resident of a Contracting State derives income which, in accordance with the provisions of this Convention, shall be taxable only in the other Contracting State, ARTIKEL 22 Undvikande av dubbelbeskattning 1. I Korea undviks dubbelbeskattning p� f�ljande s�tt: I enlighet med koreansk skattelagstiftning ang�ende avr�kning fr�n koreansk skatt av skatt som skall betalas i annat land �n Korea, skall svensk skatt (i fr�ga om utdelning med undantag f�r skatt p� vinst av vilken utdel� ningen betalas), som enligt svensk lagstift� ning och i �ver ensst�mmelse med detta avtal betalas, antingen direkt eller genom avdrag, p� inkomst fr�n k�lla i Sverige, avr�knas mot koreansk skatt p� inkomsten. Avr�kningsbe- loppet skall emellertid inte �verstiga den an� del av den koreanska skatten som inkomsten fr�n k�lla i Sverige utg�r av hela den inkomst som beskattas i Korea. 2. I Sverige undviks dubbelbeskattning p� f�ljande s�tt: Om person med hemvist i Sve rige uppb�r inkomst som enligt best�mmelserna i detta avtal f�r beskattas i Korea skall, s�vida inte best�mmelserna i punkt 3 i denna artikel och punkt 4 i arti kel 10 f�ranleder annat, Sverige fr�n vederb�rande persons inkomstskatt av� r�kna ett belopp motsvarande den skatt p� inkomsten som erlagts i Korea. Avr�kningsbeloppet skall emellertid inte �verstiga beloppet av den del av inkomst� skatten, ber�knad utan s�dan avr�kning, som bel�per p� den inkomst som f�r beskattas i Korea. 3. Om person med hemvist i en avtalsslu� tande stat uppb�r inkomst som enligt b est�m� melserna i dett a avtal beskattas endast i den andra avtalsslutande staten, f�r den f�rst- 1587 � </div> <div id="page21-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 the first-mentioned Contracting State may in� clude this income in the tax base but shall allow as a deduction from the income tax that part of the incom e tax which is appropriate to the income derived from the other Contract� ing State. 4. For the purposes of paragraph 2 of this Article, the "tax on the income paid in Ko� rea" shall be deemed to be equal to 20 per cent of the gross amount of the items of in� come referred to in paragraph 2 of Article 10, paragraph 2 of Article 11 and paragraph 2 of Article 12; provided that the provisions of this paragraph shall apply only for the first ten years for which this Convention is effec� tive. The competent authorities shall consult each other in order to determine whether such period shall be extended. n�mnda avtalsslutande staten inr�kna in� komsten i beskattningsunderlaget men skall fr�n skatten p� inkomsten avr�kna den del av inkomstskatten som bel�per p� den inkomst som f�rv�rvats fr�n den andra avtalsslutande staten. 4. Vid till�mpningen av best�mmelserna i punkt 2 i denna artikel skall "skatt p� in� komsten som erlagts i Korea" anses uppg� till 20 procent av bruttobeloppet av de in� komstslag som anges i artikel 10 punkt 2, artikel II punkt 2 och artikel 12 punkt 2. Best�mmelserna i denna punkt g�ller endast de f�rsta tio �ren under vilka detta avtal till- l�mpas. De beh�riga myndigheterna skall �verl�gga med varandra f�r att best�mma om denna tidrymd skall f�rl�ngas. ARTICLE 23 Non-Disvriminution 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement con� nected therewith, which is other or more bur� densome than the taxation and connected re� quirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwith� standing the provisions of Article I. also app� ly to persons who are not residents of one or both of the Contracting Stales. 2. The term "nationals" means: a) all individuals possessing the nationality of a Con tracting State; b) all legal persons, partnerships and asso� ciations deriving their status as such from the laws in force in a Con tracting State. 3. The taxation on a permanent establish� ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same acti� vities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil sta - ARTIKEL 23 F�rhud mot diskriminerinf> 1. Medborgare i en avtalsslutande stat skall inte i den an dra avtalsslutande staten bli f�rem�l f�r beskattning eller d�rmed sam� manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder av best�mmelserna i artikel I till�mpas denna best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da staterna. 2. Uttrycket "medborgare" �syftar: a) fysisk person som har medborgarskap i en avtalsslutande stat; b) juridisk person och annan sammanslut� ning som bildats enligt den lagstiftning som g�ller i en avtal sslutande stat. 3. Beskattningen av fast driftst�lle, som f�retag i en avtals slutande stat har i den an d� ra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskatt� ningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�mmelse anses inte medf�ra f�rpliktelse f�r en avtalsslutande stal att medge person med hemvist i den andra avtalsslutande sta� ten s�dant personligt avdrag vid beskat tning� en, skattebefrielse eller skatteneds�ttning p� 1588 � </div> <div id="page22-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 tus or family responsibilities which it grants to its own residents. 4. Except where the provisions of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enter� prise, be deductible under the same condi� tions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the tax� able capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-men� tioned State. 5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-men� tioned State to any taxation or any require� ment connected therewith which is other or more burdensome than the taxation and con� nected requirements to which other similar enterprises of the first-mentioned State are or may be subj ected. 6. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. grund av civilst�nd eller f�rs�rjningsplikt mot familj, som medges person med hemvist i den egna staten. 4. Utom i de fall d� best�mmelserna i arti� kel 9, art ikel 11 punkt 7 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och annan betal� ning f r�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtalsslu� tande staten avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r s� dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. P� s amma s�tt �r skuld som f�retag i en avtalsslutande stat har till person med hemvist i den a ndra avtalsslutande staten av� dragsgill vid best�mmandet av s�dant f�re� tags beskattningsbara f�rm�genhet p� samma villkor som skuld till person med hemvist i den f�rstn�mnda staten. 5. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande sta� ten, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sam� manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 6. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i f�reva rande ar� tikel p� skatter av varje slag och beskaffen� het. ARTICLE 24 Mutual Agreement Procedure I. Where a person considers that the ac� tions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Con� vention, he may, irrespective of the remedies provided by the d omestic law of those States, present his case to the competent authority of the Contracting State of which he is a resi� dent or, if his c ase comes under paragraph 1 of Article 23, to that of the Contracting State of which he is a national. The case must be presented within three years from the first ARTIKEL 24 F�rfarandet vid �msesidig �verenskommelse I. Om en person g�r g�llande att en av� talsslutande stat eller b�da staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra en mot best�mmelserna i detta avtal stridande beskattning, kan han - utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters in� terna r�ttsordning - framl�gga saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r han har hemvist eller, om fr�ga �r om till�mpning av artikel 23 punkt 1. i den av� talsslutande stat d�r han �r medborgare. Sa- 1589 � </div> <div id="page23-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 notification of the action resulting in taxation not in ac cordance with the provisions of the Convention. 2. The competent authority shall endea� vour. if the objection appears to it to be justi� fied and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent auth� ority of the other Contracting State, with a view to the avoidance of taxation which is not in acco rdance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the dome� stic law of the C ontracting States. 3. The competent authorities of the Con� tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxa� tion in cases not provided for in the Conven� tion. 4. The competent authorities of the Con� tracting States may communicate with each other directly for the purpose of r eaching an agreement in the se nse of the preceding para� graphs. When it s eems advisable in o rder to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of repre� sentatives of the competent authorities of the Contracting States. ken skall framl�ggas inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot best�mmelserna i detta av tal. 2. Om denna beh�riga myndighet finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myndigheten s�ka l�sa fr�gan genom �m sesi� dig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande sta� ten i syfte att undvika beskattning som strider mot d etta avtal. �verenskommelse som tr �f� fats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 3. De beh�riga myndigheterna i de avta ls� slutande staterna skall genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av det ta avtal. De kan �ven �verl�gga i syfte att undanr�ja dubbelbeskattning i fal l som inte omfattas av detta avtal. 4. De beh�riga myndigheterna i de avtals� slutande staterna kan tr�da i direkt f�r bindel� se med varandra i syfte att tr�ffa �verens� kommelse i de fall som angivits i f�re g�ende punkter. Om muntliga �verl�ggningar anses underl�tta en �verenskommelse, kan s�da na �verl�ggningar �ga rum inom en kommission som best�r av representanter f�r de beh�riga myndigheterna i de avtalsslutan de staterna. ARTICLE 25 Exchange of Information I. The competent authorities of the Con� tracting States shall exchange such informa� tion as is necessary for carrying out the provisions of this Convention or of the do� mestic laws of the Contracting States con� cerning taxes covered by the Convention in� sofar as the taxation thereunder is not con� trary to the Convention, or for the prevention of fraud or for the administration of statutory provisions against legal avoidance in relation to taxes covered by the Convention. The ex� change of information is not restricted by Article I. Any information received by a Contracting State shall be treated as secret in ARTIKEL 25 Utbyte av upplysningar I. De beh�riga myndigheterna i de avta ls� slutande staterna skall utb yta s�dana upplys� ningar som �r n�dv�ndiga f�r att till�mpa be � st�mmelserna i detta avtal eller i de avta lsslu� tande staternas interna lagstiftning i fr� ga om skatter som omfattas av detta avtal, i den m�n beskattningen p� grund av denna lag� stiftning inte strider mot avtalet eller f�r att f�rhindra bedr�geri eller f�r att genomf�ra f�rfattningsbest�mmelser mot lagenligt und� vikande av de skatter som o mfattas av avta� let. Utbytet av upplysningar begr�nsas inte av artikel I. Upplysningar som en avtalsslu- tandc stat mottagit skall behandlas s�som 1590 � </div> <div id="page24-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 the same man ner as information obtained un� der the domestic laws of that State and shall be disclosed only to persons or authorities (including co urts and administrative bodies) involved in the assessment or collection of. the enforcement or prosecution in respect of, or the determination of appeals in relation to. the taxes covered by the Convention. Such persons or authorities shall use the informa� tion only for such purposes. They may dis� close the information in public cour t proceed� ings or injudicial decisions. 2. In no cas e shall the provisions of para� graph 1 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to supply information which is not ob� tainable under the laws or in the normal course of the administration of that or of the other Contracting State: c) to supply information which would dis� close any trade, business, industrial, com� mercial or professional secret or trade pro� cess, or information, the disclosure of which would be contrary to public policy (ordre public). hemliga p� samma s�tt som upplysningar, som erh�llits enligt den interna lagstiftningen i denna stat och f�r yppas endast f�r personer eller myndigheter (d�ri inbegripna domstolar och f�rvaltningsorgan) som fastst�ller, upp� b�r eller indriver de skatter som omfattas av detta avtal eller handl�gger �tal eller besv�r i fr�ga om dessa skatter. Dessa personer eller myndigheter skall anv�nda upplysningarna endast f�r s�dana �ndam�l. De f�r yppa upp� lysningarna vid offentlig r�tteg�ng eller i domstolsavg�randen. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att: a) vidtaga f�rvaltnings�tg�rder som av� viker fr�n lagstiftning och administrativ prax� is i denna stat eller i den a ndra avtalsslutande staten: b) l�mna upplysningar som inte �r tillg�ng� liga enligt lagstiftning en eller sedvanlig admi� nistrativ praxis i denn a stat eller i den andra avtalsslutande staten: c) l�mna upplysningar som skulle r�ja af� f�rshemlighet, industri-, handels- eller yrkes� hemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �ver� l�mnande skulle strida mot allm �nna h�nsyn (ordre public). ARTICLE 26 Diplomatic Agents and Consular Officers Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or con� sular officers under the general rules of inter� national law o r under the provisions of spe� cial agreements. ARTIKEL 26 Diplomatiska f�retr�dare och konsul�ra tj�nstem�n Best�mmelserna i detta avtal p�verkar inte de privilegier i beskattningsh�nseende som enligt folkr�ttens allm�nna regler eller be� st�mmelser i s�rskilda �verenskommelser tillkommer diplomatiska f�retr�dare eller konsul�ra tj�nstem�n. ARTICLE 27 Entry into Force 1. This Convention shall be ratified and the instruments of ratification shall be ex� changed at Stockholm as soon as possible. The Convention shall enter into force on the thirtieth day after the date of exchange of the- instruments of ratification. ARTIKEL 27 Ikrafttr�dande 1. Detta avtal skall ratificeras och ratifika� tionshandlingarna skall utv�xlas i Stockholm snarast m�jligt. Avtalet tr�der i kraft tret� tionde dagen efter utv�xlingen av ratifika- tionshandlingarna. 1591 � </div> <div id="page25-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 2. The Convention shall have effect: a) in r espect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January of the year of the signature; and b) in respect of other taxes for taxation years beginning on or after the first day of January of the year of the signature. 2. Detta avtal skall till�mpas; a) betr�ffande skatt som inneh�lls vid k �l� lan, p� belopp som betalas till eller tillgodo� r�knas person med hemvist utomlands den f�rsta januari det �r d� avtalet undertecknas eller senare; b) betr�ffande andra skatter, i fr�ga om beskattnings�r som b�rjar den f�rsta januari det �r d� avtalet undertecknas eller senare. ARTICLE 28 Termination This Convention shall remain in force inde� finitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year from the fifth year follow� ing that in which the instruments of ratifica� tion have been exchanged, give to the other Contracting State, through diplomatic chan� nels, written notice of termination and, in such event, this Convention shall cease to have effect: a) in r espect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the notice is given; and b) in respect of other taxes for taxation years beginning on or after the first day of January in the calendar year next following that in which the notice is given. In w itness whereof the undersigned, being duly authorized thereto by their respective Governments, have signed this Convention. Done at Seoul, this 27th day of May, 1981, in duplicate in the English language. For the Government of the Republic of Ko� rea: Shin Yonnft Lho For the Government of the Kingdom of Swe� den: Karl Wiirnherfi ARTIKEL 28 Upph�rande Detta avtal f�rblir i kraft utan tidsbe� gr�nsning men envar av de avtalsslutande staterna kan - senast den 30 juni under n�got kalender�r fr�n och med det femte �ret efter det d� utv�xlingen av ratifikationshandling� arna �gde rum - p� diplomatisk v�g skriftli� gen upps�ga avtalet hos den andra avtalsslu� tande staten. I h�nde lse av s�dan upps�gning upph�r avtalet att g�lla: a) betr�ffande skatt som inneh�lls vid k� l� lan, p� belopp som betalas till eller tillgodo� r�knas person med hemvist utomlands den f�rsta januari det kalender�r som f�ljer n�r� mast efter det d� upps�gningen �gde rum eller senare; b) betr�ffande andra skatter, i fr�ga om beskattnings�r som b�rjar den f�rsta januari det kalender�r som f�ljer n�rmast efter det d� upps�gningen �gde rum eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade av sina respektive regeringar, undertecknat detta av� tal. Som skedde i Seoul den 27 maj 1981 i tv� exemplar p� engelska spr�ket. F�r Republiken Koreas regering: Shin Vonnfi Lho F�r Konungariket Sveriges regering: Karl Warnheri> 1592 � </div> <div id="page26-div" style="position:relative;width:846px;height:1262px;"> <img width="846" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1982:707 Protocol At the moment of signing the Convention between the Government of the Republic of Korea and the Government of the Kingdom of Sweden for the Avoidance of Double Tax� ation and the Prevention of Fiscal Evasion with respect to Taxes on Income, the under� signed have agreed that the following provi� sions shall form an intergral part of the Con� vention. To Article 2 In respect of sub -paragraph a) of paragraph 3 of Article 2 of the Convention, it is under� stood that the Convention shall apply to the Korean def ense tax where charged by refer� ence to the income tax or the corporation tax. To Article 8 With r espect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of paragraph 1 of Article 8 shall apply, but only to such part of the profits as c orresponds to the participa� tion held in that consortium by AB Aero- transport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). To Article 19 The provisions of paragraphs 1 and 2 of Article 19 shall likewise apply in respect of remuneration or pensions paid by th e Bank of Korea, the Export-Import Bank of Korea, the Korea Trade Promotion Corporation and other similar Korean institutions performing functions of a governmental nature. In witness whereof the undersigned, being duly authorized thereto by their respective Governments, have signed this Protocol. Done at Seoul, this 27th day of May, 1981, in duplicate in the English language. For the Government of the Republic of Ko� rea: Shin Young Lho Protokoll Vid unde rtecknandet av avtalet mellan Re� publiken Koreas regering och Konungariket Sveriges regering f�r att undvika dubbelbe� skattning och f�rhindra skatteflykt betr�f� fande inkomstskatter har undertecknade kommit �verens om att f�ljande best�m� melser skall utg�ra en integrerande del av avtalet. Till artikel 2 Parterna �r inf�rst�dda med att artikel 2 pUnkt 3 a) i avtalet omfattar Koreas f�r� svarsskatt, d� den uttages med inkomstskat� ten eller bolagsskatten som underlag. Till artikel 8 Best�mmelserna i arti kel 8 punkt 1 till�m� pas betr�ffande inkomst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av inkomsten som motsvarar den andel i kon� sortiet vilken innehas av AB Aerotransport (ABA), den svenske del�garen i Scandina� vian Airlines System (SAS). Till artikel 19 Best�mmelserna i artikel 19 punkterna 1 och 2 till�mpas �ven i fr�ga om ers�ttning eller pension som betalas av Koreas Bank, Koreas Export- och Importbank, Koreas Bo� lag f�r Fr�mjande av Handel och andra lik� nande koreanska inr�ttningar som ut�var verksamhet av statlig karakt�r. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade av sina respektive regeringar, undertecknat detta protokoll. Som skedde i Seoul den 27 maj 1981 i tv� exemplar p� engelska spr�ket. F�r Republiken Koreas regering: Sltin Young Lho For the Government of the Kingdom of Swe� den: Karl W�rnberg F�r Konungariket Sveriges regering: Karl W�rnberg 1593 � </div> </div>

SFS 1982:707

Lag

Utkom fr�n trycket

om dubbelbeskattningsavtal mellan Sverige och

den 13 juli 1 982

Republiken Korea;

utf�rdad den 30 juni 1982.

Enligt riksdagens beslut' f�reskrivs f�ljande.

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

betr�ffande inkomstskatter som Sverige och Republiken Korea underteck�

nade den 27 maj 1981 skall tillsamm ans med det protokoll som �r fogat till

avtalet g�lla f�r Sveriges del. Avtalets och protokollets inneh�ll framg�r av

bilaga till denna lag.

2 � Avtalet skall till�mpas endast i den m�n det medf�r inskr�nkning av

den skattskyldighet i Sverige som annars skulle f�religga.

3 � Om en person anser att det vidtagits n�gon �tg�rd som f�r honom har

medf�rt eller kommer att medf�ra en beskattning som strider mot best�m�
melserna i avtalet, kan han ans�ka om r�ttelse enligt artikel 24 punkt 1 i

avtalet. S�dan ans�kan skall g�ras hos regeringen och b�r ges in inom den

tid som ang es i n�m nda best�mmelse.

4 � �ven om en skattskyldigs inkomst skall vara helt eller delvis undan�

tagen fr�n beskattning i Sverige, skall den skattskyldige l�mna alla de
uppgifter till ledning f�r taxeringen som han annars skulle ha varit sky ldig

att l�mna.

Denna lag tr�der i kraft den dag regeringen best�mmer.

P� regeringens v�gnar

THORBJ�RN F�LLDIN

OLOF JOHANSSON

1568

' Prop. 1981/82: 107, SkU 49. rskr 285.

�

Convention between the Republic of Ko�
rea an d the Kingdom of Sweden for the
Avoidance of Double Taxation and the

Prevention of Fiscal Evasion with Respect

to Taxes on Income

The Government of th e Republic of Korea

and the Government of the Kingdom of Swe�

den, desiring to conclude a Convention for

the avoidance of double taxation and the pre�
vention of fiscal evasion with respect to taxes

on income, have agreed as follows:

SFS 1982:707

Bilaga

(�vers�ttning)

Avtal mellan Republiken Korea och Ko�

nungariket Sverige f�r att undvika dub�
belbeskattning och f�rhindra skatteflykt
betr�ffande inkomstskatter

Republiken Koreas regering och Konunga�

riket Sveriges regering, som �nskar ing� ett

avtal f�r att undvika dubbelbeskattning och

f�rhindra skatteflykt, har kommit �verens

om f�ljande:

ARTICLE I

Personal Scope

This Convention shall apply to persons

who are residents of one or both of the Con�

tracting States.

ARTIKEL I

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

hemvist i en avtalsslutande stat eller i b�da

staterna.

ARTICLE 2

Taxes Covered

1. Th e taxes which are the subject of this

Convention are:

a) In the cas e of Korea:

(i) the income tax;
(ii) the corporation tax; and

(iii) the inhabitant tax

(hereinafter referred to as "Korean tax").

b) In the case of Sweden:

(i) the State income tax, including sail�

ors' tax and coupon tax;

(ii) the tax on the undistributed profits

of companies and the tax on distribution in
connection with reduction of s hare capital

or the winding-up of a company;

(iii) the tax on public entertainers; and

(iv) the communal income tax

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

identical or substantially similar taxes which

are imposed after the date of signature of the

Convention in a ddition to, or in place of, the

existing taxes. The competent authorities of

the Contracting States shall notify each other

of any substantial changes which have been

made in their respective taxation laws.

99-SFS 1982

ARTIKEL 2

Skatter som omfattas av avtalet

1. De skatter som omfattas av detta avtal

�r:

a) Betr�ffande Korea:

1) inkomstskatten;

2) bolagsskatten; och
3) inv�narskatten

(i det f�ljande ben�mnda "koreansk

skatt").

b) Betr�ffande Sverige:

1) den statliga inkomstskatten, sj��

mansskatten och kupongskatten d�ri inbe�

gripna;

2) ers�ttningsskatten och utskiftnings-

skatten;

3) bevillningsavgiften f�r vissa offent�

liga f�rest�llningar; och

4) den kommunala inkomstskatten

(i det f�ljand e ben�mnda "svensk skatt").
2. Detta avtal till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag, som

efter undertecknandet av avtalet p�f�rs vid

sidan av eller i st�l let f�r de f�r n�rvarande

utg�ende skatterna. De beh�riga myndighe�

terna i de avtalsslutande staterna skall med�

dela varandra de v�sentliga �ndringar som

vidtagits i respektive skattelagstiftning.

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. t *

ARTICLE 3

General Definitions

1. For the purposes of this Convention,

unless the context otherwise requires:

a) the term "Korea" means the territory

of the Republic of Korea including any area
adjacent to the territorial sea of the Republic
of Korea which, in accordance with interna�
tional law, has been or may hereafter be de�
signated under the laws of the Republic of

Korea as an area within which the sovereign

rights of the Republic of Korea with respect

to the sea-bed and sub-soil and their natural

resources may be exercised;

b) the term "Sweden" means the King�

dom of Sweden and includes any area outside

the territorial sea of Sweden within which
under the laws of Sweden and in accordance
with international law the rights of Sweden
with respect to the exploration and exploita�
tion of the natural resources on the sea-bed

or in its sub-soil may be exercised;

c) the terms "a Contracting State" and

"the other Contracting State" mean Korea

or Sweden, as the context requires;

d) the term "tax" means Korean tax or

Swedish tax, as the context requires;

e) the term "person" includes an individ�

ual, a company and any other body of per�

sons;

f) the term "company" means any body

corporate or any entity which is treated as a

body corporate for tax purposes;

g) the terms "enterprise of a Contracting

State" and "enterprise of the other Contrac�

ting State" mean, respectively, an enterprise

carried on by a resident of a Contracting
State and an enterprise carried on by a resi�
dent of the other Contracting State;

h) the term "international traffic" means

any transport by a ship or aircraft operated

by an enterprise of a Contracting State, ex�

cept when the ship or aircraft is operated

solely between places in the other Contrac�
ting State;

i) the term "competent authority" means;

(i) in the case of Korea, the Minister of

Finance or his authorized representative;

(ii) in the case of Sweden, the Minister

of the Budget or his authorized representa�

tive.

ARTIKEL 3

Allm�nna ilejinitioner

I. Om inte sammanhanget f�ranleder an�

nat. har vid till�mpningen av detta avtal f�l�

jande uttryck nedan angiven betydelse;

a) "Korea" �syftar Republiken Koreas

territorium och inbegriper varje omr�de bel�

get intill Republiken Koreas territorialvatten

vilket, i �verensst�mmelse med folkr�ttens

allm�nna regler, i Re publiken Koreas lagstift�

ning betecknas eller senare kommer att be�
tecknas som ett omr�de inom vilket Republi�
ken Korea �ger ut�va sina suver�na r�ttighe�
ter med avseende p� havsbottnen, dennas un�

derlag och d�r befintliga naturtillg�ngar;

b) "Sverige" �syftar Konungariket Sveri�

ge och inbegriper varje utanf�r Sveriges terri�

torialvatten bel�get omr�de, inom vilket Sve�

rige enligt svensk lag och i �ve rensst�mmelse
med folkr�ttens allm�nna regler �ger ut�va

sina r�ttigheter med avseende p� utforskan�
det och utnyttjandet av naturtillg�ngarna p�

havsbottnen eller i de nnas underlag;

c) "en avtalsslutande stat" och "den and�

ra avtalsslutande staten" avser Korea eller

Sverige beroende p� sammanhanget;

d) "skatt" avser koreansk skatt eller

svensk skatt beroende p� sammanhanget;

e) "person" inbegriper fysisk person, bo�

lag och annan sammanslutning;

f) "bolag" �syftar juridisk person eller an�

nan som i beskattningsh�nseende behandlas

s�som juridisk person;

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

"f�retag i den andra avtalsslutande staten"
�syftar f�retag som bedrivs av person med
hemvist i en avtalsslutande stat. respektive

f�retag som bedrivs av person med hemvist i
den andra avtalsslutande staten;

h) "internationell trafik" �syftar transport

med fartyg eller luftfartyg som anv�nds av

f�retag i en avtalsslutande stat utom d� farty�

get eller luftfartyget anv�nds uteslutande

mellan platser i den andra avtalsslutande sta�
ten;

i) "beh�rig myndighet" �syftar;

1) i Korea, finansministern eller dennes

befullm�ktigade ombud;

2) i

Sverige, budgetministern eller

dennes befullm�ktigade ombud.

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SFS 1982:707

2. As regards the application of'the Con�

vention by a Contracting State any term not

defined th erein shall, unless the context oth�

erwise requires, have the meaning which it

has under the law of that State concerning the
taxes to which the Convention applies.

2. D� en avtalsslutande stat till�mpar detta

avtal anses, s�vida inte sammanhanget f�ran�

leder annat, varje uttryck som inte definierats
i avtal et, ha den betydelse som uttrycket har

enligt den statens lagstiftning r�rande s�dana

skatter p� vilka avtalet till�mpas.

ARTICLE 4

Resident

1. For the purposes of this Convention,

the term "resident of a Contracting State"

means any person who, under the laws of
that State, is liable to tax therein by reaso n of
his domicile, residence, place of head or main

office, place of management or any other cri�

terion of a similar nature. But this term does

not include any person who is liable to tax in
that State in respect only of income from

sources in that S tate.

2. Where by reason of the provisions of

paragraph I an individual is a r esident of both

Contracting States, then his status shall be
determined as follows:

a) he shall be deemed to be a resident of

the State in which he has a permanent home

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

which his personal and economic relations

are closer (centre of vital interests):

b) if the State in which he has his centre of

vital interests cannot be d etermined, or if he
has not a perma nent home available to him in

either State, he shall be deemed to be a resi�
dent of the State in whi ch he has an habitual

abode;

c) if he has an habitual abode in both

States or in neither of them, he shall be

deemed to be a r esident of the State of which

he is a nationa l;

d) if he is a national of both States or of

neither of th em, the competent authorities of
the C ontracting States shall settle the ques�

tion by mutual ag reement.

3. Where by reason of the provisions of

paragraph 1 a person other than an individual

is a resident of both Contracting States, then
it shall be deemed to be a resident of the State
in whi ch its place of e ffective management is

ARTIKEL 4

Hemvist

1. Vid till�mpningen av detta avtal �syftar

uttrycket "person med hemvist i en avtals�

slutande stat" person som enligt lagstiftning�
en i denna stat �r skattskyldig d�r p� grund av

hemvist, bos�ttning, plats f�r huvudkontor

eller f�retagsledning eller annan liknande om�
st�ndighet. Uttrycket inbegriper emellertid

inte person som �r skattskyldig i d enna stat

endast f�r inkomst fr�n k�lla i denna stat.

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

I fysisk person har hemvist i b�da avtalsslu�

tande staterna, best�ms hans hemvist p� f�l�

jande s�tt:

a) Han anses ha hemvist i den sta t d�r han

har ett hem som stadigvarande st�r till hans

f�rfogande. Om han har ett s�dant hem i b�da
staterna, anses han ha hemvist i den sta t med

vilken hans personliga och ekonomiska f�r�

bindelser �r starkast (centrum f�r levnads�

intressena).

b) Om det inte kan avg�ras i vilken stat

han ha r centrum f�r sina levnadsintressen el�

ler om han inte i n�g ondera staten har ett hem

som stadigvarande st�r till hans f�rfogande,
anses han ha hemvist i den stat d�r han sta�

digvarande vistas.

c) Om han stadigvarande vistas i b�da sta�

terna eller om han inte vistas stadigvarande i
n�gon av dem, anses han ha hemvist i den

stat d�r han �r medborgare.

d) Om han �r medborgare i b�da staterna

eller om han inte �r medborgare i n�gon av
dem. avg�r de beh�riga myndigheterna i d e

avtalsslutande staterna fr�gan genom �msesi�

dig �verenskommelse.

3. D� p� grund av best�mmelserna i p unkt

I pe rson, som inte �r fysisk person, har hem�

vist i b�da a vtalsslutande staterna, anses per�

sonen i fr�ga ha hemvist i d en stat d�r den har
sin verkliga ledning. I tveksamma fall avg�r

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SFS 1982:707

situated. In case of doubts the competent au�
thorities of the Contracting States shall settle

the question by mutual agreement.

de beh�riga myndigheterna i de avtalsslu�

tande staterna fr�gan genom �msesidig �ver�

enskommelse.

ARTICLE 5

Permanent Estahlishinent

1. For the purposes of this Convention,

the term "permanent establishment" means

a fixed place of business through which the

business of an enterprise is wholly or partly

carried on.

2. The term "permanent establishment"

includes especially:

a) a place of management;

b) a branch;

c) an office;
d) a factory;
e) a workshop; and

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

any other place of extraction of natural re�

sources.

3. A building site or co nstruction or instal�

lation or assembly project constitutes a per�
manent establishment only if it lasts more

than six m onths.

4. An enterprise of a Contracting State

shall be deemed to have a permanent estab�
lishment in the other Contracting State if it

carries on supervisory activities in that other

State for more than six m onths in connection

with a building site or construction or instal�

lation or assembly project which is being un�

dertaken in that other State.

5. Notwithstanding the preceding provi�

sions of this Article, the term "permanent

establishment" shall be deemed not to in�

clude:

a) the use of facilities solely for the pur�

pose of storage, display or delivery of goods

or merchandise belonging to the enterprise;

b) the maintenance of a stock of goods or

merchandise belonging to the enterprise sole�
ly for the purpose of storage, display or del�

ivery;

c) the maintenance of a stock of goods or

merchandise belonging to the enterprise sole�
ly for the purpose of processing by another

enterprise;

d) the maintenance of a fixed place of busi�

ness solely for the purpose of purchasing

1572

ARTIKEL 5

Fast drif tst�lle

1. Vid till�mpningen av detta avtal �syftar

uttrycket "fast driftst�lle" en stadigvarande

plats f�r aff�rsverksamhet, fr�n vilken ett f� �

retags verksamhet helt eller delvis bedrivs.

2. Uttrycket "fast driftst�lle" innefattar

s�rskilt:

a) plats f�r f�retagsledning;

b) filial:

c) kontor;

d) fabrik;

e) verkstad; och
O gruva, olje- eller gask�lla, stenbrott el�

ler annan plats f�r utvinning av naturtillg�ng�

ar.

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

installationsarbete utg�r fast driftst�lle en�

dast om verksamheten p�g�r mer �n sex m�

nader.

4. F�retag i en avtalsslutan de stat anses ha

fast driftst�lle i den a ndra avtalsslutande sta�
ten om f�retaget bedriver �vervakande verk�

samhet i denna andra stat under mer �n sex

m�nader i samband med byggnads-, anl�gg�

nings- eller installationsarbete som p�g�r i

denna andra stat.

5. Utan hinder av f�reg�ende best�mmel�

ser i denna artikel anses uttrycket "fast drift�

st�lle" inte innefatta:

a) anv�ndningen av anordningar uteslutan�

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

b) innehavet av ett f�retaget tillh�rigt

varulager uteslutande f�r lagring, utst�llning

eller utl�mnande:

c) innehavet av ett f�retaget tillh�rigt

varulager uteslutande f�r bearbetning eller

f�r�dling genom annat f�retags f�rsorg;

d) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r ink�p av

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SFS 1982:707

goods or merchandise or of collecting infor�

mation. for the enterprise;

e) the maintenance of a fixed place of busi�

ness solely for the purpose of carrying on, for

the enterprise, any other activity of a

preparatory or auxiliary character;

f) the maintenance of a fixed place of busi�

ness solely for any combination of activities

mentioned in sub -paragraphs a) to e), provid�

ed that the overall activity of the fixed place
of business resulting from this combination is
of a preparatory or auxiliary character.

6. Notwithstanding the provisions of para�

graphs I and 2, where a person - other than
an agent of an independent status to whom

paragraph 7 applies - is acting on behalf of

an enterprise and has, and habitually exer�
cises, in a Contracting State an authority to
conclude contracts in th e name of the enter�

prise, that enterprise shall be deemed to have

a permanent establishment in that State in

respect of any activities which that person

undertakes for the enterprise, unless the acti�

vities of such person are limited to those
mentioned in paragra ph 5 which, if exercised
through a fixed place of business, would not
make this fixed place of business a perma�

nent establishment under the provisions of

that paragraph.

7. An enterprise shall not be deemed to

have a permanent establishment in a Con�

tracting State merely because it carries on

business in that State through a broker, gene�
ral commission agent or any other agent of an

independent status, provided that such per�

sons are acting in the ordinary course of their

business.

8. The fact that a company which is a resi�

dent of a Contracting State controls or is

controlled by a company which is a resident
of the oth er Contracting State, or which car�

ries on business in that other State (whether

through a permanent establishment or other�
wise), shall not of itself const itute either com�

pany a permanent establishment of the other.

varor eller inf�rskaffande av upplysningar f�r

f�retaget;

e) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r att f�r f�reta�
get b edriva annan verksamhet av f�rberedan�

de eller bitr�dande art;

f) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r att kombine�

ra verksamheter som anges i punkterna a)

e), under f�ruts�ttning att hela den verksam�

het som bedrivs fr�n den stadigvarande plat�

sen f�r aff�rsverksamhet p� gr und av denna

kombination �r av f�rberedande eller bitr�

dande art.

6. Om person, som inte �r s�dan oberoen�

de representant p� vilken punkt 7 till�mpas,
�r verksam f�r ett f�retag samt i en avtalsslu�

tande stat har och d�r regelm�ssigt anv�nder

fullmakt att sluta avtal i f�retagets namn,
anses detta f�retag - utan hinder av best�m�

melserna i pu nkterna 1 och 2 ha fast drift�
st�lle i denna stat betr�ffande vaije verksam�

het som denna person bedriver f�r f�retaget.
Detta g�ller dock inte, om den verksamhet

som denna person bedriver �r begr�nsad till
s�dan som anges i punkt 5 och som - om den

bedrivs fr�n en stadigvarande plats f�r afF�rs-
\'erksamhet - inte skulle g�ra denna stadig�

varande plats f�r aff�rsverksamhet till fast

driftst�lle enligt best�mmelserna i n�mnda

punkt.

7. F�retag anses inte ha fast dr iftst�lle i en

avtalsslutande stat endast p� den grund att
f�retaget bedriver aff�rsverksamhet i denna

stat genom f�rmedling av m�klare, kommis-
sion�r eller annan oberoende representant,
om s�dan person d�rvid bedriver sin sedvan�
liga aff�rsverksamhet.

8. Den omst�ndigheten att ett bolag med

hemvist i en avtalsslutande stat kontrollerar

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

stat (antingen fr�n fast driftst�lle eller p� an�

nat s�tt), medf�r inte i och f�r sig att n�got-

dera bolaget utg�r fast driftst�lle f�r det and�

ra.

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SFS 1982:707

""t}�

ARTICLE 6

Income from Immovable Property

1. Income derived by a resident of a Con�

tracting State from immovable property (in�

cluding income from agriculture or forestry)

situated in the other Contracting State may

be taxed in that other State.

2. The term "immovable property"" shall

have the meaning which it ha s under the law

of the Contracting State in which the proper�

ty in question is situated. The term shall in

any case include property accessory to im�

movable property, livestock and equipment
used in agriculture and forestry, rights to

which the provisions of ge neral law respect�
ing landed property apply, usufruct of im�
movable property and rights to variable or

fixed payments as consideration for the
working of. or the right to work, mineral de�

posits. sources and other natural resources;

ships, boats and aircraft shall not be regarded

as immovable property.

3. The provisions of paragraph 1 shall ap �

ply to income derived from the direct use.

letting, or use in any other form of immov�

able property.

4. The provisions of paragraphs 1 and 3

shall also apply to the income from immov�

able property of an enterprise and to income
from immovable property used for the perfor�

mance of inde pendent personal services.

ARTIKEL 6

Inkomst av fast ependom

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar av fast egendom

(d�ri inbegripen inkomst av lantbruk och
skogsbruk) bel�gen i den andra avtalsslu�

tande staten, f�r beskattas i denna andra stat,

2. Uttrycket ""fast egendom" har den be�

tydelse som uttrycket har enligt lagstiftning�

en i den a vtalsslutande stat d�r egendomen �r

bel�gen. Uttrycket inbegriper dock alltid til l�

beh�r till fast egendom, levande och d�da

inventarier i lantbruk och skogsbruk, r�ttig�

heter p� vilka best�mmelserna i civilr�tten

om fast egendom till�mpas, nyttjander�tt till

fast egendom samt r�tt till f�r�nderliga elle r

fasta ers�ttningar f�r nyttjandet av eller r�t�
ten att nyttja mineralf�rekomst, k�lla eller

annan naturtillg�ng. Fartyg, b�tar och luftfar�

tyg anses inte vara fast egendom.

3. Best�mmelserna i punkt I till�mpas p�

inkomst som f�rv�rvas genom omedelbart
brukande, genom uthyrning eller annan an�

v�ndning av fast egendom.

4. Best�mmelserna i punk terna I oc h 3 till-

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

dom som anv�nds vid sj�lvst�ndig yrkes�

ut�vning.

ARTICLE?

Business Profits

1. The profits of an enterprise of a Con�

tracting State shall be taxable only in that

State unless the enterprise carries on busi�

ness in the other Contracting State through a
permanent establishment situated therein. If

the enterprise carries on business as afore�

said. the profits of the enterprise may be

taxed in the other State but only so much of
them a s is attributable to that permanent es�

tablishment.

2. Subject to the provisions of paragraph

3. where an enterprise of a C ontracting State

carries on business in the other Contracting

State through a permanent establishment sit�

uated t herein, there shall in each C ontracting

State be attributed to that permanent estab-

ARTIKEL7

inkomst av r�relse

1. Inkomst av r�relse, som f�rv�rvas av

f�retag i en avta lsslutande stat. beskattas en�

dast i denna stat. s�vida inte f�retaget be�

driver r�relse i den andra avtalsslutande sta�

ten fr�n d�r bel�get fast driftst�lle. Om f� re�

taget b edriver r�relse p� nyss angivet s�tt. f�r

f�retagets inkomst beskattas i denna andra

stat. men endast s� stor del d�rav som �r

h�nf�rlig till det fasta driftst�llet.

2. Om f�retag i en avtalsslutande stat be�

driver r�relse i den andra avtalsslutande sta�

ten fr�n d�r bel�get fast driftst�lle, h�nf�rs,

om inte best�mmelserna i punkt 3 f�ranleder

annat, i va rdera avtalsslutande staten till de t

fasta driftst�llet den inkomst som det kan

1574

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SFS 1982:707

lishment the profits which it might be expect�

ed to make if it were a distinct and separate

enterprise engaged in the same or similar ac�

tivities u nder the same or similar conditions

and dealing wholly independently with the
enterprise of which it is a permanent estab�
lishment.

3. In determining the profits of a perma�

nent establishment, there shall be allowed as

deductions expenses which are incurred for

the purposes of the permanent establishment,

including executive and general administra�

tive expenses so incurred, whether in the

State in which the permanent establishment

is situated or elsewhere.

4. No profits shall be attributed to a per�

manent establishment by reason of t he mere

purchase by that permanent establishment of

goods or me rchandise for the enterprise.

5. Where profits include items of income

which are dealt with separately in other Arti�
cles of this Convention, then the provisions
of those Articles shall not be affected by the

provisions of this Article.

antas att driftst�llet skulle ha f�rv�rvat om

det varit ett frist�ende f�retag, som bedrivit

verksamhet av samma eller liknande slag un�

der samma eller liknande villkor och sj�lv�

st�ndigt avslutat aff�rer med det f�retag till

vilket driftst�llet h�r.

3. Vid best�mmandet av fast driftst�lles

inkomst medges avdrag f�r utgifter som upp�

kommit f�r det fasta driftst�llet, h�runder in�
begripna utgifter f�r f�retagets ledning och

allm�nna f�rvaltning, oavsett om utgifterna

uppkommit i den stat d�r det fasta driftst�llet

�r bel�get eller annorst�des.

4. Inkomst anses inte h�nf�rlig till fast

driftst�lle endast av den anledningen att

varor ink�ps genom det fasta driftst�llets f�r�

sorg f�r f�retaget.

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

som behandlas s�rskilt i andra artiklar av

detta avtal, ber�rs best�mmelserna i dessa
artiklar inte av reglerna i f�reva rande artikel.

ARTICLES

Shipping and Air Transport

1. Profits of an e nterprise of a Contracting

State from the operation of ships or aircraft in

international traffic shall be taxable only in
that State.

2. The provisions of paragraph 1 shall also

apply to profits from the participation in a

pool, a joint business or an international op�

erating agency.

ARTIKELS

Sj�fart och luftfart

1. Inkomst, som f�rv�rvas av f�retag i en

avtalsslutande stat genom bedrivande av sj��
fart eller luftfart i internationell trafik, be�

skattas endast i denna stat.

2. Best�mmelserna i punkt 1 till�mpas

�ven p� inkomst som f�rv�rvas genom delta�
gande i en pool. ett gemensamt f�retag eller
en internationell driftsorganisation.

ARTICLE 9

Associated Enterprises

Where

a) an enterprise of a Contracting State par�

ticipates directly or indirectly in the manage�

ment. control or capital of an enterprise of
the other Contracting State; or

b) the same persons participate directly or

indirectly in the management, control or ca�

pital of an enterprise of a Contracting State

and an enterprise of the other Contracting

State, and in either case conditions are made

ARTIKEL 9

F�retag med intressegemenskap

I fall d�

a) ett f�retag i en avtals slutande stat direkt

eller indirekt deltar i ledningen eller �vervak�

ningen av ett f�retag i den andra avtals�

slutande staten eller �ger del i det ta f�relags

kapital, eller

b) samma personer direkt eller indirekt

deltar i ledningen eller �vervakningen av s�

v�l ett f�retag i en avtals slutande stat som ett

f�retag i den andra avtalsslutande staten eller

�ger del i b�da dessa f�retags kapital, iakttas

1575

�

SFS 1982:707

or imposed between the two enterprises in

their commercial or financial relations which

differ from those which would be made be�

tween independent enterprises, then any

profits which would, but for those condi�

tions, have accrued to one of the enterprises,

but, by reason of those conditions, have not

so accrued, may be included in the profits of
that enterprise and taxed accordingly.

f�ljande. Om mellan f�retagen i fr�ga om

handelsf�rbindelser eller finansiella f�rbin�

delser avtalas eller f�reskrivs villkor som av�

viker fr�n dem som skulle ha avtalats mellan

av varandra oberoende f�retag, f�r all in�

komst, som utan s�dana villkor skulle ha til l�

kommit det ena f�retaget men som p� gru nd

av villkoren i fr�ga inte tillkommit detta f�re�

tag, inr�knas i detta f�retags inkomst och

beskattas i �verensst�mmelse d�rmed.

ARTICLE 10

Dividends

1. Dividends paid by a company which is a

resident of a Contracting State to a resident

of the other Contracting State may be taxed

in that o ther State.

2. However, such dividends may also be

taxed in the Contracting State of which the

company paying the dividends is a resident

and according to the laws of that State, but if

the recipient is the beneficial owner of the

dividends the tax so charged shall not ex�

ceed;

a) 10 per cent of the gross amount of the

dividends if the beneficial owner is a com�

pany (other than a partnership) which holds

directly at least 25 per cent of the capital of

the company paying the dividends:

b) 15 per cent of the gross amount of the

dividends in all othe r cases.

This paragraph shall not affect the taxation

of the company in respect of the profits out of

which the dividends are paid.

3. The term "dividends" as used in this

Article means income from shares, mining

shares, founders" shares or other rights, not

being debt-claims, participating in profits, as

well as income from other corporate rights
which is subjected to the same taxation treat�

ment as income from shares by the laws of

the State of which the company making the

distribution is a re sident.

4. Notwithstanding the provisions of para�

graph I, dividends paid by a company being a

resident of Korea to a company which is a
resident of Sweden shall be exempt from

Swedish tax to the extent that the dividends

would have been exe mpt under Swedish law

if both companies had been Swedish compa-

1576

ARTIKEL 10

Utdclniufi

1. Utdelning fr�n bolag med hemvi.st i en

avtalsslutande stat till person med hemvist i

den andra avtalsslutande staten f�r beskattas

i denna andr a stat.

2. Utdelningen f�r emellertid beskattas

�ven i den avtalsslutande stat d�r bolaget
som betalar utdelningen har hemvist, enligt

lagstiftningen i denna stat, men om motta�

garen har r�tt till utdelningen f�r s katten inte

�verstiga:

a) 10 procent av utdelningens bruttobe�

lopp, om den som har r�tt till utdelnin gen �r

ett bolag (med undantag f�r handelsbolag)

som direkt beh�rskar minst 25 procent av det

utbetalande bolagets kapital:

b) 15 procent av utdelningens bruttobe�

lopp i �vriga fall.

Denna punkt ber�r inte bolagets beskatt�

ning f�r vinst av vilken utdelningen betalas.

3. Med uttrycket "utdelning" f�rst�s i

denna artikel inkomst av aktier, gruvaktier,
stiftarandelar eller andra r�ttigheter, som inte

�r fordringar, med r�tt till andel i vinst, sam t

inkomst av andra andelar i bolag, som enligt
lagstiftningen i den sta t d�r det utdelande bo�

laget har hemvist i skatt eh�nseende behand�

las p� samma s�tt som inkomst av aktier.

4. Utan hinder av best�mmelserna i pun kt

I skall utdelning fr�n bolag med hemvist i

Korea till bolag med hemvist i Sverige vara

undantagen fr�n beskattning i Sverige i den

m�n utdelningen skulle ha varit undantagen

fr�n beskattning enligt svensk lag om b�da

bolagen hade varit svenska bolag. Detta un-

�

SFS 1982:707

nies. This exemption shall not. apply unless

the profits out of which the dividends are

paid have been subjected in Korea to the

normal corporate income tax which applies at

the time of signature of this Convention or a

corporate income tax comparable thereto.

The exemption shall, however, apply in cases

where such profits have not been subjected
to such corporate income tax on account of
tax reliefs of a tem porary nature provided for

in special Korean legislation on tax incen�
tives.

5. The provisions of paragraphs 1 and 2

shall not apply if the beneficial owner of the
dividends, being a resident of a Contracting

State, carries on business in the other Con�

tracting State of which the company paying

the dividends is a resident, through a perma�
nent establishment situated therein, or per�

forms in that other State independent perso�

nal services from a fixed base situated there�

in, and the holding in respect of which the

dividends are paid is effectively connected

with such permanent establishment or fixed

base. In such case the provisions of Article 7

or Article 14, as the case may be, shall apply.

6. Where a company which is a resident of

a Contracting State derives profits or income
from the other Contracting State, that other
State may not impose any tax on the divi�
dends paid by the c ompany, except insofar as
such dividends are paid to a resident of that
other State or insofar as the holding in re�

spect of which the dividends are paid is effec�
tively connected with a permanent establish�

ment or a fixed base situated in that other

State, nor subject the company's undistribut�
ed profits to a tax on the company's undistri�

buted profits, even if the dividends paid or
the undistributed profits consist wholly or
partly of profits or income arising in such

other State.

dantag g�ller endast om den vinst av vilken

utdelningen betalas har varit f�rem�l f�r den

normala bolagsskatt i Korea som g�ller vid
tidpunkten f�r undertecknandet av detta av�
tal ell er d�rmed j�mf�rbar bolagsskatt. Skat�

tebefrielsen g�ller emellertid �ven i fall d�

s�dan vinst inte har varit underkastad s�dan

bolagsskatt p� grund av att s�rskilda best�m�
melser om skattel�ttnader av tillf�llig nat ur i

s�rskild koreansk lagstiftning om investe�

ringsfr�mjande skattef�rm�ner till�mpats.

5. Best�mmelserna i punkt erna 1 och 2 till-

l�mpas inte, om den som har r�tt till utdel�

ningen har hemvist i en avtalsslutande stat

och bedriver r�relse i den andra avtalsslu�

tande staten, d�r bolaget som betalar utdel�

ningen har hemvist, fr�n d�r bel�get fast

driftst�lle eller ut�var sj�lvst�ndig yrkesverk�
samhet i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den andel p�
grund av vilken utdelningen betalas �ger

verkligt samband med det fasta driftst�llet

eller den stadigvarande anordningen. I s�dan t
fall till�mpas best�mmelserna i artikel 7 re�

spektive artikel 14.

6. Om bolag med hemvist i en avtalsslu�

tande stat f�rv�rvar inkomst fr�n den andra

avtalsslutande staten, f�r denna andra stat

inte beskatta utdelning som bolaget betalar,

utom i d en m�n utdelningen betalas till per�

son med hemvist i denna a ndra stat eller i den

m�n den andel p� grund av vilken utdelning�

en betalas �ger verkligt samband med fast
driftst�lle eller stadigvarande anordning i
denna andra stat, och ej heller beskatta bola�

gets inte utdelade vinst, �ven om utdelningen
eller den inte utdelade vinsten helt eller del�

vis utg�rs av inkomst som uppkommit i den�

na andra stat.

ARTICLE 11

Interest

1. Interest arising in a Contracting State

and paid to a resident of the other Contract�

ing State may be taxed in that other State.

. 2. However, such interest may also be

ARTIKEL 11

R�nta

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

tande stat och som betalas till person med
hemvist i den and ra avtalsslutande staten, f�r

beskattas i denna a ndra stat.

2. R�ntan f�r emellertid beskattas �ven i

1577

�

SFS 1982:707

taxed in the Contracting State in which it

arises and according to the laws of that State,

but if the recipient is the beneficial owner of

the interest the tax so charged shall not ex�

ceed:

a) 10 per cent of the gross amount of the

interest if the recipient is a bank and the loan

is made for a period of more than seven

years;

b) 15 per cent of the gross amount of the

interest in all othe r cases.

3. Notwithstanding the provisions of para�

graph 2,

a) Interest arising in a Contracting State

and received by the Government of the other
Contracting State including a political sub�
division or a local authority thereof or the
central bank of that other Contracting State

shall be taxable only in that other Contracting

State;

b) interest arising in a Contracting State in

respect of loans or credits made or guaran�

teed,

- in the case of Korea, by the Export Import

Bank of K orea,

- in the case of Sweden, by the Export Cred�
it Board ,

and paid to a resident of the other Con�

tracting State shall be taxable only in that

other State.

4. The term "interest" as used in this Arti�

cle means income from Government securi�

ties, bonds or debentures, whether or not

secured by mortgage and whether or not car�

rying a right to participate in profits, and

debt-claims of every kind as well as all other

income assimilated to income from money
lent according to the taxation law of the State

in which the income arises.

5. The provisions of paragraphs 1, 2 and 3

shall not apply if the beneficial owner of the

interest, being a resident of a Contracting

State, carries on business in the other Con�

tracting State in which the interest arises,

through a permanent establishment situated
therein, or performs in tha t other State inde�

pendent personal services from a fixed base

situated therein, and the debt-claim in re�

spect of which the i nterest is paid is effective-

den avtalsslutande stat fr�n vilken den h�r�

r�r, enligt lagstiftningen i denna sta t, men om
mottagaren har r�tt till r�ntan f�r skatten inte

�verstiga:

a) 10 procent av r�ntans bruttobelopp om

mottagaren �r en bank och l�net l�per under

en tidrymd som �verstiger sju �r;

b) 15 procent av r�ntans bruttobelopp i

alla �vriga fall.

3. Utan hinder av best�mmelserna i pun kt

2 g�ller f�ljande:

a) R�nta, som h�rr�r fr�n en avtalsslu�

tande stat och som mottages av den andra

avtalsslutande statens regering, dess poli�

tiska underavdelningar eller lokala myndig�

heter eller riksbanken i denna andra avtals�

slutande stat. beskattas endast i denna andra

avtalsslutande stat.

b) R�nta, som h�rr�r fr�n en avtalsslu�

tande stat och avser l�n ell er krediter, vilka

l�mnats eller garanterats av,
- betr�ffande Korea, Koreas Export- och

Importbank,

- betr�ffande Sverige, Exportkreditn�mn�

den,

och som betalas till person med hemvist i

den andra avtalsslutande staten, beskattas

endast i denna andra stat.

4. Med uttrycket "r�nta" f�rst�s i denna

artikel inkomst av v�rdepapper, som utf�r�

dats av staten, och inkomst av obligationer
eller debentures antingen de utf�rdats mot
s�kerhet i fastighet e ller inte och antingen de

medf�r r�tt till andel i vinst eller inte. Uttryc�

ket �syftar �ven inkomst av varje annat slags

fordran samt all annan inkomst som enligt

skattelagstiftningen i den stat fr�n vilken in�

komsten h�rr�r j�mst�lls med inkomst avf�r�

str�ckning.

5. Best�mmelserna i pun kterna 1, 2 och 3

till�mpas inte, om den som har r�tt till r�nta n

har hemvist i en avtalsslutande stat och be�

driver r�relse i den andra avtalsslutande sta�

ten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�

get fast driftst�lle eller ut�var sj�lvst�ndig

yrkesverksamhet i denna andra stat fr�n d�r

bel�gen stadigvarande anordning, samt den

fordran f�r vilken r�ntan betalas �ger verkligt

samband med det fasta driftst�llet eller den

1578

�

SFS 1982:707

ly connected with such permanent establish�

ment or fixed base. In such case the provi�

sions of Article 7 or Article 14, as the case

may be. shall apply.

6. Interest shall be deemed to arise in a

Contracting State when the payer is that

State itself, a political subdivision, a local

authority or a resident of that State. Where,

however, the person paying the interest,

whether he is a resident of a Contracting

State or not, has in a Contracting State a

permanent establishment or a fixed base in

connection with which the indebtedness on

which the interest is paid was incurred, and

such interest is borne by suc h permanent es�

tablishment or fixed base, then such interest

shall be deemed to arise in t he State in which

the permanent establishment or fixed base is
situated.

7. Where, by reason of a special relation�

ship between the payer and the beneficial
owner or between both of them and some

other person, the amount of the interest, hav�

ing regard to the debt-claim for which it is
paid, exceeds the amount which would have

been agreed upon by the payer and the bene�
ficial owner in the absence of such relation�

ship, the provisions of this Article shall apply
only to the last-mentioned amount. In such
case, the excess part of the payments shall

remain taxable according to the laws of each

Contracting State, due regard being had to

the other provisions of this Convention.

stadigvarande anordningen. I s�dant fall till-

l�mpas best�mmelserna i artikel 7 r espektive

artikel 14.

6. R�nta anses h�rr�ra fr�n en avtalsslu�

tande stat. om utbetalaren �r den staten sj�lv,

politisk underavdelning, lokal myndighet el�

ler person med hemvist i denna stat. Om den

person som betalar r�ntan, antingen han har
hemvist i en avtalsslutande stat eller inte, i en

avtalsslutande stat har fast driftst�lle eller
stadigvarande anordning i samband varmed
den skuld uppkommit p� vilken r�ntan beta�
las, och r�ntan belastar det fasta driftst�llet

eller den stadigvarande anordningen, anses
dock r�ntan h�rr�ra fr�n den stat d�r det

fasta driftst�llet eller den stadigvarande an�
ordningen finns.

7. Betr�ffande s�dana fall d� s�rskilda f�r�

bindelser mellan utbetalaren och den som har
r�tt till r �ntan eller mellan dem b�da och an�
nan person f�ranlederatt r�ntebeloppet, med
h�nsyn till de n skuld f�r vilken r�ntan beta�
las, �verstiger det belopp som skulle ha avta�
lats mellan utbetalaren och den som har r�tt
till r�nta n om s�dana f�rbindelser inte f�rele�

gat, till�mpas best�mmelserna i denna artikel
endast p� sistn�mnda belopp. I s�dant fall

beskattas �verskjutande belopp enligt lag�
stiftningen i vardera avtalsslutande staten

med iakttagande av �vriga best�mmelser i

detta avtal.

ARTICLE 12

Royalties

1. Royalties arising in a Contracting State

and paid to a resident of the other Contract�

ing State may be taxed in that other State.

2. However, such royalties may be taxed

in the Contracting State in which they arise,

and according to the laws of that State, but if

the recipient is the beneficial owner of the

royalties the tax so charged shall not e xceed:

a) 15 per cent of the gross amount of royal�

ties as defined in pa ragraph 3 a): and

b) 10 per cent of the gross amount of royal�

ties as defined in p aragraph 3 b),

3. The term "royalties" as used in this

ARTIKEL 12

Royalty

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

tande stat och som betalas till person med
hemvist i den andra avtalsslutande staten, f�r

beskattas i denna andra stat.

2. Royaltyn f�r emellertid beskattas �ven i

den avtalsslutande stat fr�n vilken den h�r�

r�r, enligt lagstiftningen i denna s tat. men om
mottagaren har r�tt till royaltyn f�r skatten

inte �verstiga:

a) 15 pr ocent av bruttobeloppet av s�dan

royalty som avses i punkt 3 a); och

b) 10 p rocent av bruttobeloppet av s�dan

royalty som avses i punkt 3 b).

3. Med uttrycket "royalty" f�rst�s i denna

1579

�

SFS 1982:707

Artide means payments of any kind received

as a consideration for the use of, or the right

to use:

a) any copyright of l iterary, artistic or sci�

entific work including cinematograph films;
and

b) any patent, trade mark, design or mo�

del. plan, secret formula or process, or for

the use of. or the right to use. industrial,

commercial, or scientific equipment, or for

information concerning industrial, commer�

cial or scientific experience.

4. The provisions of paragraphs I and 2

shall not apply if the beneficial owner of the

royalties, being a resident of a Contracting

State, carries on business in the other Con�

tracting State in which the royalties arise,

through a permanent establishment situated
therein, or performs in that other State inde�

pendent personal services from a fixed base

situated therein, and the right or property in

respect of which the royalties are paid is ef�

fectively connected with su ch permanent es�

tablishment or fixed base. In such case the

provisions of Article 7 or Article 14. as the

case may be . shall apply.

5. Royalties shall be deemed to arise in a

Contracting State when the payer is that

State itself, a political subdivision, a local
authority or a resident of that State. Where,

however, the person paying the royalties,
whether he is a resident of a Contracting

State or not. has in a Contracting State a

permanent establishment or a fixed base in

connection with which the liability to pay the

royalties was incurred, and such royalties are

borne by such permanent establishment or
fixed base, then such royalties shall be

deemed to arise in the State in which the

permanent establishment or fixed base is sit�

uated.

6. Where, by reason of a special relation�

ship between the payer and the beneficial

owner or between both of them and some
other person, the amount of the royalties,

having regard to the use. right or information

for which the y are paid, exceeds the amount

which would have been agreed upon by the

payer and the beneficial owner in the abs ence

of such relationship, the provisions of this
1580

artikel varje slag av betalning som mottages

s�som ers�ttning f�r nyttjandet av eller f�r

r�tten att nyttja:

a) upphovsr�tt till litter�rt, konstn�rligt

eller vetenskapligt verk. biograffilm h�ri in�

begripen: och

b) patent, varum�rke, m�nster eller mo�

dell. ritning, hemligt recept eller hemlig till�

verkningsmetod samt f�r nyttjandet av eller

f�r r�tten att nyttja industriell, kommersiell

eller vetenskaplig utrustning eller f�r upp�

lysning om erfarenhetsr�n av industriell,

kommersiell eller vetenskaplig natur.

4. Best�mmelserna i punkt erna I och 2 till-

l�mpas inte. om den som har r�tt till royaltyn

har hemvist i en avtalsslutande stat och be�

driver r�relse i den andra avtalsslutande sta�

ten. fr�n vilken ro yaltyn h�rr�r, fr�n d�r be�

l�get fast driftst�lle eller ut�var sj�lvst�ndig
yrkesverksamhet i den na andra stat fr�n d�r

bel�gen stadigvarande anordning, samt den

r�ttighet eller egendom f�r vilken royaltyn

betalas �ger verkligt samband med det fasta

driftst�llet eller den stadigvarande anordning�
en. 1 s�da nt fall till�mpas best�mmelserna i

artikel 7 respektive artikel 14.

5. Royalty anses h�rr�ra fr�n en avtalsslu�

tande stat om utbetalaren �r den staten sj�lv,

politisk underavdelning, lokal myndighet

eller person med hemvist i denna stat. Om

den person som betalar royaltyn. antingen

han har hemvist i en avtalsslutande stat eller

inte. i en avtalsslutande stat har fast drift�
st�lle eller stadigvarande anordning f�r vars

r�kning r�tten eller egendomen, som ger upp�

hov till royaltyn, f�rv�rvats och royaltyn be�

lastar det fasta driftst�llet eller den stadigva�

rande anordningen, anses dock royaltyn h�r�

r�ra fr�n den stat d�r det fasta driftst�llet

eller den stadigvarande anordningen finns.

6. Betr�ffande s�dana fall d� s�rskilda f�r�

bindelser mellan utbetalaren och den som har

r�tt till royaltyn eller mellan dem b�da och

annan person f�ranleder att royaltybeloppet,

med h�nsyn till det nyttjande, den r�tt eller

den upplysning f�r vilken royaltyn betalas,

�verstiger det belopp som skulle ha avtalats

mellan utbctalaren och den som har r�tt till

royaltyn, om s�da na f�rbindelser inte f�rde-

�

SFS 1982:707

Artide shall apply only to the last-mentioned

amount. In such case, the excess part of the

payments shall remain taxable according to

the laws of each Contracting State, due re�

gard being had to the other provisions of this
Convention.

gat, till�mpas best�mmelserna i denna artikel

endast p� sistn�mnda belopp. I s�dant fall

beskattas �verskjutande belopp enligt lag�

stiftningen i vardera avtalsslutande staten

med iakttagande av �vriga best�mmelser i

detta avtal.

ARTICLE 13

Capital Cains

1. Gains derived by a resident of a Con�

tracting State from the alienation of immov�

able property referred to in Article 6 and
situated in the other Contracting State, or

from the alienation of shares or similar rights

in a company the assets of which consist
mainly of such immovable property, may be
taxed in that o ther State.

2. Gains from the alienation of movable

property forming part of the business proper�
ty of a permanent establishment which an

enterprise of a Contracting State has in the

other Contracting State or of movable prop�
erty pertaining to a fixed base available to a

resident of a Contracting State in the other

Contracting State for the purpose of perform �

ing independent personal services, including
such gains from the alienation of such a per�

manent establishment (alone or with the
whole enterprise) or of such fixed base, may
be taxed in that other State.

3. Gains from the alienation of ships or

aircraft operated in international traffic by an

enterprise of a Contracting State or movable

property pertaining to the operation of such

ships or aircraft shall be taxable only in th at

State.

4. Gains from the alienation of any proper�

ty other than that referred to in paragraphs 1.

2 and 3, shall be taxable only in the Contract�
ing State of which t he alienator is a r esident.

ARTIKEL 13

Realisationsvinst

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

talsslutande stat f�rv�rvar p� grund av �ver�
l�telse av s�dan fast egendom som avses i

artikel 6 och som �r bel�gen i den andra av�

talsslutande staten samt vinst genom �verl�
telse av aktier eller liknande andelar i ett
bolag, vars huvudsakliga tillg�ngar utg�rs av

s�dan fast egendom, f�r beskattas i denna
andra stat.

2. Vinst p� grund av �verl�telse av l�s

egendom, som ing�r i fast driftst�lle, vilket

ett f�retag i en avtalsslutande stat har i den
andra avtalsslutande staten, eller av l�s egen�
dom h�nf�rlig till stadigvarande anordning
f�r att ut�va sj�lvst�ndig yrkesverksamhet,
som person med hemvist i en avtalsslutande
stat har i den andra avtalsslutande staten, f�r

beskattas i denna andra stat. Detsamma

g�ller vinst p� grund av �verl�telse av s�dant
fast driftst�lle (f�r sig eller i samband med
�verl�telse av hela f�retaget) eller av s�dan

stadigvarande anordning.

3. Vinst som ett f�retag i en avta lsslutande

stat f�rv�rvar p� grund av �verl�telse av far�

tyg eller luftfartyg som anv�nds i in ternatio�

nell trafik eller l�s egendom som �r h�nf�rlig

till anv �ndningen av s�dana fartyg eller luft�

fartyg beskattas endast i denna stat.

4. Vinst p� grund av �verl�telse av annan

egendom �n s�dan som avses i p unkterna 1. 2
och 3 beskattas endast i den avtalsslutande

stat d�r �verl�taren har hemvist.

ARTICLE 14

Independent Personal Services

1. Income derived by a resident of a Con�

tracting State in respect of professional ser�

vices or other activities of an independent

character shall be taxable only in that State

unless he has a fixed base regularly available

ARTIKEL 14

Sj�lvsfdndip yrkesat�vninp

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar genom att ut�va

fritt yrke eller annan sj�lvst�ndig verksam�

het. beskattas endast i denna st at om han i nte

i den andra avtalsslutande staten har stadig-

I58I

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SFS 1982:707

"w'r,

to him in the other Contracting State for the

purpose of performing his activities. If he has

such a fixed base, the income may be taxed in

the other State but only so much of it a s is

attributable to that fixed base.

2. The term "professional services" in�

cludes especially independent scientific, lit�

erary. artistic, educational or teaching activi�

ties as well as the independent activities of

physicians, lawyers, engineers, architects,

dentists and accountants.

varande anordning, som regelm�ssigt st�r till

hans f�rfogande f�r att ut�va verksamheten.

Om han har s�dan stadigvarande anordning,

f�r inkomsten beskattas i denna andra stat

men endast s� stor del d�rav som �r h�nf�rlig

till denna stadigvarande anordning.

2. Uttrycket "fritt yrke" inbegriper s�r�

skilt sj�lvst�ndig vetenskaplig, litter�r och

konstn�rlig verksamhet, uppfostrings- och

undervisningsverksamhet samt s�dan sj�lv�

st�ndig verksamhet som l�kare, advokater,

ingenj�rer, arkitekter, tandl�kare och revi�

sorer ut�var.

ARTICLE 15

Dependent Personal Services

1. Subject to the provisions of Artides 16,

18. 19 and 20 salaries, wages and other simi�

lar remuneration derived by a resident of a

Contracting State in respect of an employ�

ment shall be tax able only in that State unless

the employment is exercised in the other

Contracting Slate. If the employment is so

exercised, such remuneration as is derived

therefrom may be taxed in that other State.

2. Notwithstanding the provisions of para�

graph 1, remuneration derived by a resident

of a Contracting State in respect of an em�

ployment exercised in the other Contracting

State shall be taxable only in the first-men�

tioned State if:

a) the recipient is present in the other

State for a period or periods not exceeding in

the aggregate 183 days in the fiscal year con�

cerned; and

b) the remuneration is paid by, or on be�

half of, an employer who is not a resident of

the other State; and

c) the remuneration is not borne by a per�

manent establishment or a fixed base which

the employer has in the other State.

3. Notwithstanding the preceding provi�

sions of this Article:

a) remuneration derived in respect of an

employment exercised aboard a ship operat�

ed by an enterprise of a Contracting State in

international traffic, may be taxed in that

State;

b) remuneration derived by a resident of a

Contracting State in respect of an employ-

ARTIKEL 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

18, 19 och 20 f�ranleder annat, beskattas

l�ner och andra liknande ers�ttningar, som

person med hemvist i en avtalsslutande stat

uppb�r p� grund av anst�llning, endast i den�

na stat, s�vida inte arbetet utf�rs i den and ra

avtalsslutande staten. Om arbetet utf�rs i

denna andra stat, f�r ers�ttning som uppb�rs

f�r arbetet beskattas d�r.

2. Utan hinder av best�mmelserna i pun kt

I bes kattas ers�ttning, som person med hem�

vist i en avtalsslutande stat uppb�r f�r arbete

som utf�rs i den an dra avtalsslutande staten,

endast i den f�rstn �mnda staten, om:

a) mottagaren vistas i den andra staten un�

der tidrymd eller tidrymder som sammanlagt

inte �verstiger 183 dagar under beskattnings�

�ret i fr�ga; och

b) ers�ttningen betalas av eller p� uppdrag

av arbetsgivare som inte har hemvist i den

andra staten; samt

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbetsgi�

varen har i den and ra staten.

3. Utan hinder av f�reg�ende best�m�

melser i denna artikel g�ller f�ljande:

a) ers�ttning f�r arbete, som utf�rs om�

bord p� fartyg som anv�nds i internationell

trafik av f�retag i en avtalsslutande stat, far

beskattas i denna s tat;

b) ers�ttning, som person med hemvist i

en avtalsslutande stat uppb�r f�r arbete som

1582

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SFS 1982:707

ment exercised aboard an aircraft operated in

international traffic shall be taxable only in
that State.

utf�rs ombord p� luftfartyg i internationell

trafik, beskattas endast i denna s tat.

ARTICLE 16

Directors'Fees

Directors' fees and other similar payments

derived by a resident of a Contracting State

in his capacity as a member of the board of

directors of a company which is a resident of

the other Contracting State may be taxed in

that other State.

ARTIKEL 16

Styrelsearvoden

Styrelsearvoden och andra liknande ers�tt�

ningar, som person med hemvist i en avtals�

slutande stat uppb�r i eg enskap av styrelse�

medlem i bolag med hemvist i den andra av�

talsslutande staten, f�r beskattas i denna and�
ra stat.

ARTICLE 17

Artistes and Athletes

1. Notwithstanding the provisions of Ar�

ticles 14 and 15, income derived by a resident

of a Contracting State as an entertainer, such
as a theatre, motion picture, radio or televi�

sion art iste, or a musician, or as an athlete,
from his personal activities as such exercised

in the oth er Contracting State, may be taxed
in that other State.

2. Where income in respect of personal

activities exercised by an entertainer or an
athlete in his ca pacity as such accrues not to

the entertainer or athlete himself but to an�

other person, that income may. notwith�
standing the provisions of Articles 7, 14 and

15, be taxed in the C ontracting State in which

the activities of the entertainer or athlete are

exercised.

3. Notwithstanding the provisions of para�

graph I, income derived by an entertainer or
an athlete from his personal activities as such

in a Contracting State shall be ta xable only in

the other Contracting State if his visit to the

first-mentioned State is supported substan�

tially from the public funds of that other State

or of one of its political subdivisions or local

authorities.

4. Notwithstanding the provisions of p ara�

graph 2, where income in respect of p ersonal

activities as such of an entertainer or an ath�

lete in a Contracting State accrues not to that

entertainer or athlete himself but to another

person, that income shall be taxable only in

the other Contracting State if this person is

supported substantially from the public funds

ARTIKEL 17

Artister och idrottsm�n

1. Utan hinder av best�mmelserna i arti k�

larna 14 och 15 f�r inkomst, som person med
hemvist i en av talsslutande stat f�rv�rvar ge�
nom sin personliga verksamhet i den andra

avtalsslutande staten i egensk ap av artist, s�
som teater- eller filmsk�despelare, radio- el�

ler televisionsartist eller musiker eller av
idrottsman, beskattas i denna a ndra stat.

2. I fall d� inkomst genom verksamhet,

som artist eller idrottsman ut�var i denna
egenskap, inte tillfaller artisten eller idrotts�

mannen sj�lv utan annan person, f�r denna
inkomst, utan hinder av best�mmelserna i ar�
tiklarna 7, 14 och 15. beskattas i den avtals�

slutande stat d�r artisten eller idrottsmannen

ut�var verksamheten.

3. Utan hinder av best�mmelserna i punkt

I skall inkomst som artist eller idrottsman

f�rv�rvar genom sin personliga verksamhet i
en avtalsslutande stat beskattas endast i den
andra avtalsslutande staten, om h ans vistelse

i den f�rstn�mnda staten huvudsakligen be�
kostas av allm�nna medel fr�n denna andra

stat eller fr�n en av dess politiska underav�

delningar eller lokala myndigheter.

4. I fall d� inkomst genom verksamhet,

som artist eller idrottsman ut�var i denna
egenskap i en avtalsslutande stat, inte till�
faller artisten eller idrottsmannen sj�lv utan

annan person, beskattas inkomsten, utan

hinder av best�mmelserna i punkt 2, endast i

den andra avtalsslutande staten, om denna

person huvudsakligen underst�ds av all-

1583

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SFS 1982:707

of that other State or of one of its political
subdivisions or local authorities or if this per�

son is a non-profit organisation of that other

State.

m�nna medel fr�n denna andra stat eller fr�n

en av dess politiska underavdelningj^r eller

lokala myndigheter eller om denna person �r

en organisation i d enna andra stat vars verk�
samhet inte bedrivs i vi nstsyfte.

ARTICLE 18

Pensions

1. Subject to the provisions of paragraph 2

of Artide 19, pensions and other similar re�

muneration paid to a resident of a Contract�
ing State in consideration of past employ�
ment shall be taxable only in that State.

2. Notwithstanding the provisions of para�

graph 1. pensions and other payments made

under the social security legislation of a Con�

tracting State may be taxed in that State.

ARTIKEL 18

Pensioner

1. Om inte best�mmelserna i artikel 19

punkt 2 f�ranleder annat, beskattas peti-

sioner och andra liknande ers�ttningar, som

med anledning av tidigare anst�llning betalas
till person med hemvist i en avtalsslutande

stat. endast i den na stat.

2. Utan hinder av best�mmelserna i punkt

I. f�r pensioner och andra ers�ttningar som

utbetalas enligt socialf�rs�kringslagstiftning�

en i e n avtalsslutande stat beskattas i denna
stat.

ARTICLE 19

Government Service

1. a) Remuneration, other than a pension,

paid by a Contracting State or a political sub�

division or a local authority thereof to an

individual in respect of services rendered to

that State or subdivision or authority shall be
taxable only in that State.

b) However, such remuneration shall be

taxable only in the other Contracting State if

the services are rendered in th at State and the
individual is a resident of that State who:

(i) is a national of that State; or
(ii) did not become a resident of that State
solely for the purpose of rendering the ser�

vices.

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

created by, a Contracting State or a political
subdivision or a local authority thereof to an

individual in respect of services rendered to
that State or subdivision or authority shall be
taxable only in that State.

b) However, such pension shall be taxable

only in t he other Contracting Slate if the indi�

vidual is a resident of, and a national of, that

State.

.T The provisions of Articles 15, lb and 18

ARTIKEL 19

()Jfentlif> tj�nst

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

sion), som betalas av en avtalsslutande stat,
dess politiska underavdelningar eller lokala

myndigheter till fysisk person p� grund ay

arbete som utf�rs i den na stats, dess politisk^

underavdelningars eller lokala myndigheters

tj�nst, beskattas endast i den na stat.

b) S�dan ers�ttning beskattas emellertid

endast i d en andra avtalsslutande staten, om
arbetet utf�rs i denna stat och personen i

fr�ga har hemvist i de nna stat och

1) �r medborgare i de nna stat, eller

2) inte fick hemvist i d enna stat uteslutan�

de f�r att utf�ra arbetet.

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

fonder inr�ttade av. en avtalsslutande stat,

dess politiska underavdelningar eller lokala

myndigheter till fysisk person p� grund av

arbete som utf�rts i denna stats, dess poli�

tiska underavdelningars eller lokala myndig�

heters tj�nst, beskattas endast i den na stat.

b) S�dan pension beskattas emellertid en�

dast i den andra avtalsslutande staten, om

personen i f r�ga har hemvist och �r medbor�

gare i den na stat.

3. Best�mmelserna i a rtiklarna 15. 16 och

1584

�

SFS 1982:707

shall apply to remuneration and pensions in

respect of services rendered in connection

with a business carried on by a Contracting

State or a political subdivision or a local

authority thereof.

18 ti ll�mpas p� ers�ttning och pension som

betalas p� grund av arbete som utf�rts i sam �

band med r�relse som bedrivs av en avtals�

slutande stat, dess politiska underavdelning�

ar eller lokala myndigheter.

ARTICLE 20

Students and Trainees

1. A student or business or technical ap�

prentice who is present in a Contracting State

for the purposes of his education or training

and who is, or was immediately before his
stay in that State, a resident of the other
Contracting State, shall be exempt from tax

in the first-mentioned Contracting State on:

a) payments made to him by persons resid�

ing outside that first-mentioned State for the

purposes of his maintenance, education or

training; and

b) any remuneration in re spect of services

rendered in that first-mentioned State provid�

ed the remuneration does not exceed 10,000

Swedish Crowns or the equivalent in Korean

currency for any taxable year.

The benefits under sub-paragraph b) sh all

extend only for such period of time as may be

reasonably or customarily required to com�
plete the education or training undertaken

but shall in no event exceed a period of five

consecutive years.

2. An individual who is a resident of a

Contracting State immediately before making
a visit to the other Contracting State and is

temporarily present in the other Contracting

State for the purposes of study, research or

training solely as a recipient of a grant,

allowance or award from the Government of

either of the Contracting States or from a
scientific, educational, religious or charitable

organisation or under a technical assistance

programme entered into by the Government

of either of th e Contracting States for a peri�

od not exceeding five years from the date of

his first arrival in that other Contracting State

in connection with that visit, shall be exempt

from tax in t hat other Contracting State on:

a) the amount of s uch grant, allowance or

award;

ARTIKEL 20

Studenter och praktikanter

1. Studerande, aff�rspraktikant eller tek�

nisk praktikant, som vistas i en avtalsslu�

tande stat f�r sin undervisning eller utbild�

ning och som har eller omedelbart f�re vistel�

sen i denna stat hade hemvist i den andra
avtalsslutande staten, �r befriad fr�n skatt i
den f�rstn�mnda avtalsslutande staten f�r:

a) belopp, som betalas till honom fr�n per�

son med hemvist utanf�r denna f�rstn�mnda
stat till bestridande av hans uppeh�lle, under�

visning eller utbildning; samt

b) ers�ttning f�r arbete som utf�rs i denna

f�rstn�mnda stat, under f�ruts�ttning att er�
s�ttningen inte under n�got beskattnings�r

�verstiger 10000 svenska kronor eller mot-

v�rdet i korea nsk valuta.

Skattebefrielse enligt punkt b) medges en�

dast f�r den tid som sk�ligen eller vanligtvis
�tg�r f�r att fullbor da studierna eller utbild�

ningen i fr�ga, men f�r inte i n�got fall a vse
l�ngre tidrym d �n fem p� varandra f�ljande

�r.

2. Fysisk person, som har hemvist i en

avtalsslutande stat omedelbart f�re en vistel�
se i den andra avtalsslutande staten och som

tillf�lligt vistas i d enna andra avtalsslutande
stat under en tidrymd som inte �verstiger fem

�r r�knat fr�n dagen f�r hans f�rsta ankomst

till denna andra avtalsslutande stat i samband
med denna vistelse �r - under f�ruts�ttning

att han vistas d�r f�r studier, forskning eller

utbildning uteslutande i egenskap av motta�

gare av stipendium, bidrag eller bel�ning fr�n

regeringen i en dera avtalsslutande staten el�

ler fr�n undervisningsanstalt eller vetenskap�
lig eller religi�s organisation eller fr�n v�lg��
renhetsorganisation eller i en lighet med tek�

niskt bist�ndsprogram i vilket regeringen i

endera avtalsslutande staten deltager befri�

ad fr�n skatt f�r nedan angivna utbetalningar:

a) beloppet av s�dant stipendium eller bi�

drag eller s�dan bel�ning;

1585

100-SFS 1982

�

SFS 1982:707

b) payments made to him from persons re�

siding outside that other State for the pur�

poses of his ma intenance, education or train�

ing: and

c) any remuneration in re spect of services

rendered in that o ther State provided that the

remuneration does not exceed 10,000 Swed�
ish Cr owns or the equivalent in Korean cur�

rency for any taxable year and such services

are rendered in connection with his study,

research or training or incidental thereto.

3. An individual who is resident of a Con�

tracting State immediately before making a

visit to the other Contracting State and is

temporarily present in that other Contracting

State solely as an employee of, or under con�

tract with, the Government or an enterprise

of the first-mentioned Contracting State sole�

ly for the purpose of acquiring technical,
professional or business experience for a pe�

riod less than one year from the date of his

first arrival in tha t other Contracting State in

connection with that visit, shall be exempt
from tax in that other Contracting State on:

a) all re mittances from abroad for the pur�

poses of his maintenance, education or train�

ing; and

b) any remuneration in resp ect of services

rendered in that other Contracting State pro�

vided that the remuneration for such period

does not exceed 30,000 Swedish Crowns or

the equivalent in Korean currency and such

services are in connection with his training or

incidental thereto.

b) belopp som betalas till honom fr�n per�

son med hemvist utanf�r denna stat f�r hans

uppeh�lle, undervisning eller utbildning;

samt

c) ers�ttning f�r arbete som utf�rs i den na

andra stat, under f�ruts�ttning att ers�ttning�

en inte �verstiger 10000 svenska kronor eller

motv�rdet i koreansk valuta f�r n�got be�

skattnings�r och arbetet utf�rs i samband

med studierna, forskningen eller utbildningen

eller i j�mf�relse d�rm ed framst�r som tillf�l�

ligt.

3. Fysisk person, som har hemvist i en

avtalsslutande stat omedelbart f�re en vistel�

se i den andra avtalsslutande staten och som
tillf�lligt vistas i de nna andra avtalsslutande

stat uteslutande s�som anst�lld hos eller en�

ligt an st�llningsavtal med regeringen eller f��

retag i den f�rstn �mnda avtalsslutande staten
och enbart f�r att inh�mta teknisk, yrkesm�s�

sig eller aff�rsm�ssig erfarenhet under en tid�

rymd som understiger ett �r r�knat fr�n da�

gen f�r hans f�rsta ankomst till denna andra

avtalsslutande stat i samband med denna vis�

telse, �r befriad fr�n skatt i denna andra av�

talsslutande stat f�r nedan angivna utbetal�

ningar:

a) ers�ttning fr�n utlandet f�r sitt uppe�

h�lle, sin undervisning eller utbildning; samt

b) ers�ttning f�r arbete som utf�rs i denn a

andra avtalsslutande stat, under f�ruts�ttning

att ers�ttningen f�r denna tidrymd inte �ver�

stiger 30000 svenska kronor eller motv�rdet i

koreansk valuta och arbetet utf�rs i sam band

med utbildningen eller i J�mf�relse d�rmed

framst�r som tillf�lligt.

ARTICLE 21

Other Income

1. Items of inc ome of a resident of a Con�

tracting State, wherever arising, not dealt

with in the foregoin g Articles of this Conven�

tion shall be taxable only in that State.

2. The provisions of paragraph 1 shall not

apply to income, other than income from im�

movable property as defined in paragraph 2

of Article 6, if the recipient of such income,

being a resident of a Contracting State, car-

I5K6

ARTIKEL 21

Annan inkomst

1. Inkomst som person med hemvist i en

avtalsslutande stat f�rv�rvar och som inte

behandlas i f�reg �ende artiklar av detta avtal

beskattas endast i denna stat, oavsett var�

ifr�n inkomsten h�rr�r.

2. Best�mmelserna i punkt I till�mpas in te

p� inkomst, med undantag f�r inkomst av fast

egendom som avses i ar tikel 6 punkt 2, om

mottagaren av inkomsten har hemvist i en

avtalsslutande stat och bedriver r�relse i de n

�

SFS 1982:707

ries on business in the other Contracting

State through a permanent establishment sit�

uated therein, or performs in that other State

independent personal services from a fixed
base s ituated therein, and the right or prop�

erty in respect of which the income is paid is
effectively connected with such permanent

establishment or fixed base. In such case the

provisions of Article 7 or Article 14, as the

case may be, shall apply.

andra avtalsslutande staten fr�n d�r bel�get

fast driftst�lle eller ut�var sj�lvst�ndig yrkes�

verksamhet i de nna andra stat fr�n d�r bel�

gen stadigvarande anordning, samt den r�t�

tighet eller egendom p� grund av vilken in�

komsten betalas �ger verkligt samband med

det fasta driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas best�m�

melserna i artikel 7 respektive artikel 14.

ARTICLE 22

Relief from Double Taxation

1. In the case of Korea, double taxation

shall be avoided a s follows:

Subject to the provisions of Korean tax law

regarding the allowance as a credit against
Korean tax of tax payable in any country

other than Korea, the Swedish tax payable
(excluding, in the case of a dividend, tax

payable in res pect of the profits out of which

the dividend is paid) under the laws of Swe�

den and in a ccordance with this Convention,
whether directly or by d eduction, in respect
of income from sources within Sweden shall

be allowed as a credit against Korean tax
payable in respe ct of that income. The credit
shall not, however, exceed that proportion of

Korean tax which the income from sources
within Sweden bears to the entire income

subject to Korean tax.

2. In the case of Sweden, double taxation

shall be avoided as follows:

Subject to the provisions of paragraph 3 of

this Article and of paragraph 4 of Article 10,

where a resident of Sweden derives income
which, in ac cordance with the provisions of
this Convention, may be taxed in Korea,

Sweden shall allow as a deduction from the

tax on the income of t hat person, an amount

equal to the tax on the income paid in Korea.

The deduction shall not, however, exceed

that part of th e income tax, as computed be�

fore the deduction is given, which is appro�

priate to the income which may be taxed in

Korea.

3. Where a resident of a Contracting State

derives income which, in accordance with

the provisions of this Convention, shall be

taxable only in the other Contracting State,

ARTIKEL 22

Undvikande av dubbelbeskattning

1. I Korea undviks dubbelbeskattning p�

f�ljande s�tt:

I enlighet med koreansk skattelagstiftning

ang�ende avr�kning fr�n koreansk skatt av
skatt som skall betalas i annat land �n Korea,
skall svensk skatt (i fr�ga om utdelning med

undantag f�r skatt p� vinst av vilken utdel�
ningen betalas), som enligt svensk lagstift�
ning och i �ver ensst�mmelse med detta avtal

betalas, antingen direkt eller genom avdrag,
p� inkomst fr�n k�lla i Sverige, avr�knas mot
koreansk skatt p� inkomsten. Avr�kningsbe-

loppet skall emellertid inte �verstiga den an�

del av den koreanska skatten som inkomsten
fr�n k�lla i Sverige utg�r av hela den inkomst

som beskattas i Korea.

2. I Sverige undviks dubbelbeskattning p�

f�ljande s�tt:

Om person med hemvist i Sve rige uppb�r

inkomst som enligt best�mmelserna i detta

avtal f�r beskattas i Korea skall, s�vida inte

best�mmelserna i punkt 3 i denna artikel och
punkt 4 i arti kel 10 f�ranleder annat, Sverige

fr�n vederb�rande persons inkomstskatt av�

r�kna ett belopp motsvarande den skatt p�

inkomsten som erlagts i Korea.

Avr�kningsbeloppet skall emellertid inte

�verstiga beloppet av den del av inkomst�
skatten, ber�knad utan s�dan avr�kning, som

bel�per p� den inkomst som f�r beskattas i

Korea.

3. Om person med hemvist i en avtalsslu�

tande stat uppb�r inkomst som enligt b est�m�
melserna i dett a avtal beskattas endast i den

andra avtalsslutande staten, f�r den f�rst-

1587

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SFS 1982:707

the first-mentioned Contracting State may in�

clude this income in the tax base but shall

allow as a deduction from the income tax that

part of the incom e tax which is appropriate to

the income derived from the other Contract�

ing State.

4. For the purposes of paragraph 2 of this

Article, the "tax on the income paid in Ko�

rea" shall be deemed to be equal to 20 per

cent of the gross amount of the items of in�

come referred to in paragraph 2 of Article 10,

paragraph 2 of Article 11 and paragraph 2 of
Article 12; provided that the provisions of

this paragraph shall apply only for the first

ten years for which this Convention is effec�

tive. The competent authorities shall consult

each other in order to determine whether

such period shall be extended.

n�mnda avtalsslutande staten inr�kna in�

komsten i beskattningsunderlaget men skall

fr�n skatten p� inkomsten avr�kna den del av

inkomstskatten som bel�per p� den inkomst

som f�rv�rvats fr�n den andra avtalsslutande

staten.

4. Vid till�mpningen av best�mmelserna i

punkt 2 i denna artikel skall "skatt p� in�

komsten som erlagts i Korea" anses uppg�

till 20 procent av bruttobeloppet av de in�

komstslag som anges i artikel 10 punkt 2,

artikel II punkt 2 och artikel 12 punkt 2.

Best�mmelserna i denna punkt g�ller endast

de f�rsta tio �ren under vilka detta avtal till-

l�mpas. De beh�riga myndigheterna skall

�verl�gga med varandra f�r att best�mma om

denna tidrymd skall f�rl�ngas.

ARTICLE 23

Non-Disvriminution

1. Nationals of a Contracting State shall

not be subjected in the other Contracting

State to any taxation or any requirement con�

nected therewith, which is other or more bur�

densome than the taxation and connected re�
quirements to which nationals of that other

State in the same circumstances are or may

be subjected. This provision shall, notwith�

standing the provisions of Article I. also app�

ly to persons who are not residents of one or
both of the Contracting Stales.

2. The term "nationals" means:

a) all individuals possessing the nationality

of a Con tracting State;

b) all legal persons, partnerships and asso�

ciations deriving their status as such from the

laws in force in a Con tracting State.

3. The taxation on a permanent establish�

ment which an enterprise of a Contracting

State has in the other Contracting State shall

not be less favourably levied in that other

State than the taxation levied on enterprises

of that other State carrying on the same acti�

vities. This provision shall not be construed

as obliging a Contracting State to grant to

residents of the other Contracting State any

personal allowances, reliefs and reductions

for taxation purposes on account of civil sta -

ARTIKEL 23

F�rhud mot diskriminerinf>

1. Medborgare i en avtalsslutande stat

skall inte i den an dra avtalsslutande staten bli

f�rem�l f�r beskattning eller d�rmed sam�

manh�ngande krav som �r av annat slag eller

mer tyngande �n den beskattning och d�rmed

sammanh�ngande krav som medborgare i
denna andra stat under samma f�rh�llanden

�r eller kan bli underkastad. Utan hinder av

best�mmelserna i artikel I till�mpas denna

best�mmelse �ven p� person som inte har

hemvist i en avtalsslutande stat eller i b�da

staterna.

2. Uttrycket "medborgare" �syftar:

a) fysisk person som har medborgarskap i

en avtalsslutande stat;

b) juridisk person och annan sammanslut�

ning som bildats enligt den lagstiftning som

g�ller i en avtal sslutande stat.

3. Beskattningen av fast driftst�lle, som

f�retag i en avtals slutande stat har i den an d�

ra avtalsslutande staten, skall i denna andra

stat inte vara mindre f�rdelaktig �n beskatt�

ningen av f�retag i denna andra stat, som

bedriver verksamhet av samma slag. Denna

best�mmelse anses inte medf�ra f�rpliktelse

f�r en avtalsslutande stal att medge person

med hemvist i den andra avtalsslutande sta�

ten s�dant personligt avdrag vid beskat tning�

en, skattebefrielse eller skatteneds�ttning p�

1588

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SFS 1982:707

tus or family responsibilities which it grants

to its own residents.

4. Except where the provisions of Article

9, paragraph 7 of Article 11, or paragraph 6 of

Article 12, apply, interest, royalties and other

disbursements paid by an enterprise of a

Contracting State to a resident of the other

Contracting State shall, for the purpose of

determining the taxable profits of such enter�

prise, be deductible under the same condi�
tions as if they had been paid to a resident of

the first-mentioned

State. Similarly, any

debts of an enterprise of a Contracting State

to a resident of the other Contracting State
shall, for the purpose of determining the tax�

able capital of such enterprise, be deductible

under the same conditions as if they had been

contracted to a resident of the first-men�

tioned State.

5. Enterprises of a Contracting State, the

capital of which is wholly or partly owned or
controlled, directly or indirectly, by one or
more residents of the other Contracting

State, shall not be subjected in the first-men�

tioned State to any taxation or any require�
ment connected therewith which is other or

more burdensome than the taxation and con�
nected requirements to which other similar

enterprises of the first-mentioned State are or

may be subj ected.

6. The provisions of this Article shall,

notwithstanding the provisions of Article 2,

apply to taxes of every kind and description.

grund av civilst�nd eller f�rs�rjningsplikt mot

familj, som medges person med hemvist i den

egna staten.

4. Utom i de fall d� best�mmelserna i arti�

kel 9, art ikel 11 punkt 7 eller artikel 12 punkt

6 till�mpas, �r r�nta, royalty och annan betal�

ning f r�n f�retag i en avtalsslutande stat till

person med hemvist i den andra avtalsslu�

tande staten avdragsgilla vid best�mmandet
av den beskattningsbara inkomsten f�r s�

dant f�retag p� samma villkor som betalning

till person med hemvist i den f�rstn�mnda

staten. P� s amma s�tt �r skuld som f�retag i
en avtalsslutande stat har till person med

hemvist i den a ndra avtalsslutande staten av�

dragsgill vid best�mmandet av s�dant f�re�

tags beskattningsbara f�rm�genhet p� samma

villkor som skuld till person med hemvist i

den f�rstn�mnda staten.

5. F�retag i en avtalsslutande stat, vars

kapital helt eller delvis �gs eller kontrolleras,

direkt eller indirekt, av en eller flera personer

med hemvist i den andra avtalsslutande sta�

ten, skall inte i den f�rstn�mnda staten bli

f�rem�l f�r beskattning eller d�rmed sam�

manh�ngande krav som �r av annat slag eller

mer tyngande �n den beskattning och d�rmed

sammanh�ngande krav som annat liknande

f�retag i den f�rstn�mnda staten �r eller kan

bli underkastat.

6. Utan hinder av best�mmelserna i artikel

2 till�mpas best�mmelserna i f�reva rande ar�
tikel p� skatter av varje slag och beskaffen�

het.

ARTICLE 24
Mutual Agreement Procedure

I. Where a person considers that the ac�

tions of one or both of the Contracting States

result or will result for him in taxation not in

accordance with the provisions of this Con�

vention, he may, irrespective of the remedies

provided by the d omestic law of those States,
present his case to the competent authority of

the Contracting State of which he is a resi�

dent or, if his c ase comes under paragraph 1

of Article 23, to that of the Contracting State
of which he is a national. The case must be

presented within three years from the first

ARTIKEL 24

F�rfarandet vid �msesidig �verenskommelse

I. Om en person g�r g�llande att en av�

talsslutande stat eller b�da staterna vidtagit

�tg�rder som f�r honom medf�r eller kommer

att medf�ra en mot best�mmelserna i detta
avtal stridande beskattning, kan han - utan
att detta p�verkar hans r�tt att anv�nda sig av
de r�ttsmedel som finns i dessa staters in�

terna r�ttsordning - framl�gga saken f�r den

beh�riga myndigheten i den avtalsslutande
stat d�r han har hemvist eller, om fr�ga �r om

till�mpning av artikel 23 punkt 1. i den av�

talsslutande stat d�r han �r medborgare. Sa-

1589

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SFS 1982:707

notification of the action resulting in taxation

not in ac cordance with the provisions of the

Convention.

2. The competent authority shall endea�

vour. if the objection appears to it to be justi�

fied and if it is not itself able to arrive at a

satisfactory solution, to resolve the case by

mutual agreement with the competent auth�

ority of the other Contracting State, with a

view to the avoidance of taxation which is

not in acco rdance with the Convention. Any

agreement reached shall be implemented

notwithstanding any time limits in the dome�

stic law of the C ontracting States.

3. The competent authorities of the Con�

tracting States shall endeavour to resolve by
mutual agreement any difficulties or doubts

arising as to the interpretation or application

of the Convention. They may also consult

together for the elimination of double taxa�

tion in cases not provided for in the Conven�

tion.

4. The competent authorities of the Con�

tracting States may communicate with each

other directly for the purpose of r eaching an

agreement in the se nse of the preceding para�

graphs. When it s eems advisable in o rder to

reach agreement to have an oral exchange of

opinions, such exchange may take place

through a Commission consisting of repre�

sentatives of the competent authorities of the

Contracting States.

ken skall framl�ggas inom tre �r fr�n den

tidpunkt d� personen i fr�ga fick vetskap om

den �tg�rd som givit upphov till beskattning

som strider mot best�mmelserna i detta av tal.

2. Om denna beh�riga myndighet finner

inv�ndningen grundad men inte sj�lv kan f�

till st�nd en tillfredsst�llande l�sning, skall

myndigheten s�ka l�sa fr�gan genom �m sesi�

dig �verenskommelse med den beh�riga

myndigheten i den andra avtalsslutande sta�

ten i syfte att undvika beskattning som strider

mot d etta avtal. �verenskommelse som tr �f�

fats genomf�rs utan hinder av tidsgr�nser i de

avtalsslutande staternas interna lagstiftning.

3. De beh�riga myndigheterna i de avta ls�

slutande staterna skall genom �msesidig

�verenskommelse s�ka avg�ra sv�righeter

eller tvivelsm�l som uppkommer i fr�ga om

tolkningen eller till�mpningen av det ta avtal.

De kan �ven �verl�gga i syfte att undanr�ja

dubbelbeskattning i fal l som inte omfattas av

detta avtal.

4. De beh�riga myndigheterna i de avtals�

slutande staterna kan tr�da i direkt f�r bindel�

se med varandra i syfte att tr�ffa �verens�

kommelse i de fall som angivits i f�re g�ende

punkter. Om muntliga �verl�ggningar anses
underl�tta en �verenskommelse, kan s�da na

�verl�ggningar �ga rum inom en kommission

som best�r av representanter f�r de beh�riga

myndigheterna i de avtalsslutan de staterna.

ARTICLE 25

Exchange of Information

I. The competent authorities of the Con�

tracting States shall exchange such informa�
tion as is necessary for carrying out the

provisions of this Convention or of the do�

mestic laws of the Contracting States con�

cerning taxes covered by the Convention in�

sofar as the taxation thereunder is not con�

trary to the Convention, or for the prevention

of fraud or for the administration of statutory

provisions against legal avoidance in relation

to taxes covered by the Convention. The ex�

change of information is not restricted by

Article I. Any information received by a

Contracting State shall be treated as secret in

ARTIKEL 25

Utbyte av upplysningar

I. De beh�riga myndigheterna i de avta ls�

slutande staterna skall utb yta s�dana upplys�

ningar som �r n�dv�ndiga f�r att till�mpa be �

st�mmelserna i detta avtal eller i de avta lsslu�

tande staternas interna lagstiftning i fr� ga om

skatter som omfattas av detta avtal, i den

m�n beskattningen p� grund av denna lag�

stiftning inte strider mot avtalet eller f�r att

f�rhindra bedr�geri eller f�r att genomf�ra

f�rfattningsbest�mmelser mot lagenligt und�

vikande av de skatter som o mfattas av avta�

let. Utbytet av upplysningar begr�nsas inte

av artikel I. Upplysningar som en avtalsslu-

tandc stat mottagit skall behandlas s�som

1590

�

SFS 1982:707

the same man ner as information obtained un�

der the domestic laws of that State and shall

be disclosed only to persons or authorities

(including co urts and administrative bodies)

involved in the assessment or collection of.

the enforcement or prosecution in respect of,

or the determination of appeals in relation to.

the taxes covered by the Convention. Such

persons or authorities shall use the informa�

tion only for such purposes. They may dis�

close the information in public cour t proceed�

ings or injudicial decisions.

2. In no cas e shall the provisions of para�

graph 1 be construed so as to impose on a
Contracting State the obligation:

a) to carry out administrative measures at

variance with the laws and administrative

practice of that or of the other Contracting

State;

b) to supply information which is not ob�

tainable under the laws or in the normal

course of the administration of that or of the

other Contracting State:

c) to supply information which would dis�

close any trade, business, industrial, com�

mercial or professional secret or trade pro�

cess, or information, the disclosure of which

would be contrary to public policy (ordre

public).

hemliga p� samma s�tt som upplysningar,

som erh�llits enligt den interna lagstiftningen

i denna stat och f�r yppas endast f�r personer

eller myndigheter (d�ri inbegripna domstolar

och f�rvaltningsorgan) som fastst�ller, upp�

b�r eller indriver de skatter som omfattas av

detta avtal eller handl�gger �tal eller besv�r i
fr�ga om dessa skatter. Dessa personer eller

myndigheter skall anv�nda upplysningarna

endast f�r s�dana �ndam�l. De f�r yppa upp�

lysningarna vid offentlig r�tteg�ng eller i

domstolsavg�randen.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat

att:

a) vidtaga f�rvaltnings�tg�rder som av�

viker fr�n lagstiftning och administrativ prax�

is i denna stat eller i den a ndra avtalsslutande

staten:

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

liga enligt lagstiftning en eller sedvanlig admi�

nistrativ praxis i denn a stat eller i den andra

avtalsslutande staten:

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

f�rshemlighet, industri-, handels- eller yrkes�

hemlighet eller i n�ringsverksamhet nyttjat

f�rfaringss�tt eller upplysningar, vilkas �ver�

l�mnande skulle strida mot allm �nna h�nsyn

(ordre public).

ARTICLE 26
Diplomatic Agents and Consular Officers

Nothing in this Convention shall affect the

fiscal privileges of diplomatic agents or con�

sular officers under the general rules of inter�

national law o r under the provisions of spe�

cial agreements.

ARTIKEL 26

Diplomatiska f�retr�dare och konsul�ra

tj�nstem�n

Best�mmelserna i detta avtal p�verkar inte

de privilegier i beskattningsh�nseende som

enligt folkr�ttens allm�nna regler eller be�
st�mmelser i s�rskilda �verenskommelser

tillkommer diplomatiska f�retr�dare eller

konsul�ra tj�nstem�n.

ARTICLE 27

Entry into Force

1. This Convention shall be ratified and

the instruments of ratification shall be ex�
changed at Stockholm as soon as possible.

The Convention shall enter into force on the

thirtieth day after the date of exchange of the-
instruments of ratification.

ARTIKEL 27

Ikrafttr�dande

1. Detta avtal skall ratificeras och ratifika�

tionshandlingarna skall utv�xlas i Stockholm
snarast m�jligt. Avtalet tr�der i kraft tret�

tionde dagen efter utv�xlingen av ratifika-

tionshandlingarna.

1591

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SFS 1982:707

2. The Convention shall have effect:

a) in r espect of tax withheld at the source

on amounts paid or credited to non-residents

on or after the first day of January of the year

of the signature; and

b) in respect of other taxes for taxation

years beginning on or after the first day of

January of the year of the signature.

2. Detta avtal skall till�mpas;

a) betr�ffande skatt som inneh�lls vid k �l�

lan, p� belopp som betalas till eller tillgodo�

r�knas person med hemvist utomlands den

f�rsta januari det �r d� avtalet undertecknas

eller senare;

b) betr�ffande andra skatter, i fr�ga om

beskattnings�r som b�rjar den f�rsta januari

det �r d� avtalet undertecknas eller senare.

ARTICLE 28

Termination

This Convention shall remain in force inde�

finitely but either of the Contracting States

may, on or before the thirtieth day of June in

any calendar year from the fifth year follow�

ing that in which the instruments of ratifica�

tion have been exchanged, give to the other
Contracting State, through diplomatic chan�

nels, written notice of termination and, in

such event, this Convention shall cease to

have effect:

a) in r espect of tax withheld at the source

on amounts paid or credited to non-residents
on or after the first day of January in the

calendar year next following that in which the

notice is given; and

b) in respect of other taxes for taxation

years beginning on or after the first day of

January in the calendar year next following

that in which the notice is given.

In w itness whereof the undersigned, being

duly authorized thereto by their respective

Governments, have signed this Convention.

Done at Seoul, this 27th day of May, 1981, in

duplicate in the English language.

For the Government of the Republic of Ko�

rea:

Shin Yonnft Lho

For the Government of the Kingdom of Swe�

den:
Karl Wiirnherfi

ARTIKEL 28

Upph�rande

Detta avtal f�rblir i kraft utan tidsbe�

gr�nsning men envar av de avtalsslutande

staterna kan - senast den 30 juni under n�got

kalender�r fr�n och med det femte �ret efter

det d� utv�xlingen av ratifikationshandling�

arna �gde rum - p� diplomatisk v�g skriftli�

gen upps�ga avtalet hos den andra avtalsslu�

tande staten. I h�nde lse av s�dan upps�gning

upph�r avtalet att g�lla:

a) betr�ffande skatt som inneh�lls vid k� l�

lan, p� belopp som betalas till eller tillgodo�

r�knas person med hemvist utomlands den

f�rsta januari det kalender�r som f�ljer n�r�

mast efter det d� upps�gningen �gde rum

eller senare;

b) betr�ffande andra skatter, i fr�ga om

beskattnings�r som b�rjar den f�rsta januari

det kalender�r som f�ljer n�rmast efter det d�

upps�gningen �gde rum eller senare.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade av sina

respektive regeringar, undertecknat detta av�

tal.

Som skedde i Seoul den 27 maj 1981 i tv�

exemplar p� engelska spr�ket.

F�r Republiken Koreas regering:

Shin Vonnfi Lho

F�r Konungariket Sveriges regering:

Karl Warnheri>

1592

�

SFS 1982:707

Protocol

At the moment of signing the Convention

between the Government of the Republic of

Korea and the Government of the Kingdom

of Sweden for the Avoidance of Double Tax�
ation and the Prevention of Fiscal Evasion

with respect to Taxes on Income, the under�

signed have agreed that the following provi�
sions shall form an intergral part of the Con�

vention.

To Article 2

In respect of sub -paragraph a) of paragraph

3 of Article 2 of the Convention, it is under�
stood that the Convention shall apply to the

Korean def ense tax where charged by refer�

ence to the income tax or the corporation tax.

To Article 8

With r espect to profits derived by the air

transport consortium Scandinavian Airlines

System (SAS) the provisions of paragraph 1

of Article 8 shall apply, but only to such part

of the profits as c orresponds to the participa�

tion held in that consortium by AB Aero-

transport (ABA), the Swedish partner of

Scandinavian Airlines System (SAS).

To Article 19

The provisions of paragraphs 1 and 2 of

Article 19 shall likewise apply in respect of

remuneration or pensions paid by th e Bank of

Korea, the Export-Import Bank of Korea,

the Korea Trade Promotion Corporation and
other similar Korean institutions performing

functions of a governmental nature.

In witness whereof the undersigned, being

duly authorized thereto by their respective
Governments, have signed this Protocol.

Done at Seoul, this 27th day of May, 1981, in
duplicate in the English language.

For the Government of the Republic of Ko�
rea:
Shin Young Lho

Protokoll

Vid unde rtecknandet av avtalet mellan Re�

publiken Koreas regering och Konungariket

Sveriges regering f�r att undvika dubbelbe�

skattning och f�rhindra skatteflykt betr�f�

fande inkomstskatter har undertecknade

kommit �verens om att f�ljande best�m�
melser skall utg�ra en integrerande del av

avtalet.

Till artikel 2

Parterna �r inf�rst�dda med att artikel 2

pUnkt 3 a) i avtalet omfattar Koreas f�r�

svarsskatt, d� den uttages med inkomstskat�

ten eller bolagsskatten som underlag.

Till artikel 8

Best�mmelserna i arti kel 8 punkt 1 till�m�

pas betr�ffande inkomst som f�rv�rvas av
luftfartskonsortiet Scandinavian Airlines

System (SAS) men endast i fr�ga om den del
av inkomsten som motsvarar den andel i kon�
sortiet vilken innehas av AB Aerotransport

(ABA), den svenske del�garen i Scandina�

vian Airlines System (SAS).

Till artikel 19

Best�mmelserna i artikel 19 punkterna 1

och 2 till�mpas �ven i fr�ga om ers�ttning

eller pension som betalas av Koreas Bank,

Koreas Export- och Importbank, Koreas Bo�

lag f�r Fr�mjande av Handel och andra lik�

nande koreanska inr�ttningar som ut�var
verksamhet av statlig karakt�r.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade av sina

respektive regeringar, undertecknat detta
protokoll.

Som skedde i Seoul den 27 maj 1981 i tv�
exemplar p� engelska spr�ket.

F�r Republiken Koreas regering:

Sltin Young Lho

For the Government of the Kingdom of Swe�

den:

Karl W�rnberg

F�r Konungariket Sveriges regering:

Karl W�rnberg

1593

�

;

Viktiga lagar inom skatterätten

Fastighetstaxeringslag (1979:1152)
Inkomstskattelag (1999:1229)
Lag (1995:575) mot skatteflykt
Lag (1991:586) om särskild inkomstskatt för utomlands bosatta
Mervärdesskattelag (1994:200)
Skatteförfarandelag (2011:1244)

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