SFS 1983:203

Start / Skatterätt / Lag (1983:203) om dubbelbeskattningsavtal mellan Sverige och Japan / SFS 1983:203

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<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"/> Lag SPS 1983:203 om dubbelbeskattningsavtal mellan Sverige och Japan; utkom fr�n trycket j '1 a : looo den 3 ftiaj 1983 utf�rdad den 7 april 1983. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande skatter p� inkomst som Sverige och Japan undertecknade den 21 januari 1983 skall g�lla f�r Sveriges del. Avtalets inneh�ll framg�r av bilaga till denna lag. 2 � Avtalets beskattningsregler skall till�mpas endast i den m�n de med� f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�relig� ga. 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 a vtalet, kan han ans�ka om r�ttelse enligt artikel 24 punk t 1 i avtalet. S�dan ans�kan skall g�ras hos regeringen och b�r ges in inom den tid som anges i n�mnda best�mmelse. 4 � �ven om en skattskyldigs inkomst enligt avtalet skall vara helt eller delvis undantagen fr�n beskattning i Sverige, skall den skattskyldige l�mna alla de uppgifter till ledning f� r taxeringen som han annars skulle ha varit skyldig att l�mna. Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar INGVAR CARLSSON KJELL-OLOF FELDT (Finansdepartementet) i ' Prop. 1982/83: 109. SkU 32, rskr 210. 473 � </div> <div id="page2-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:203 Convention between Sweden and Japan for the Avoid� ance of Double Taxation and the Preven� tion of Fiscal Evasion with Respect to Taxes on Income The Government of Swe den and the Gov� ernment of Japan, Desiring to conclude a new Convention for the avoidance of double taxation and the pre� vention of fiscal evasion with respect to taxes on income. Have agreed as follows: Bilaga (�vers�ttning) Avtal mellan Sverige och Japan f�r att undvika dubbelbeskattning och f�rhindra skatte� flykt betr�ffande skatter p� inkomst Sveriges regering och Japans regering, som �nskar ing� ett nytt avtal f�r att undvika dub� belbeskattning och f�rhindra skatteflykt be� tr�ffande skatter p� inkomst, har kommit �verens om f�ljande: ARTICLE 1 Persona! scope^ This Convention shall apply to persons who are residents of one or both of the Con� tracting States. ARTIKEL 1 Personer p� vilka avtalet till�mpas^ Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. ARTICLE 2 Taxes covered 1. The taxes which are the subject of th is Convention are: (a) In Japan: (i) the income tax; (ii) the corporation tax; and (iii) the local inhabitant taxes (herein� after referred to as "Japanese tax"); (b) In Sweden: (i) the State income tax, including the sailor's tax and the coupon tax; (ii) the tax on the undistributed profits of companies and the tax on distribution in connection with reduct ion of shar e capital or the winding-up of a com pany; (iii) the tax on public en tertainers; and (iv) the communal income tax (herein� after referred to as "Swedish tax"). 2. This Convention shall also apply to any identical or substantially similar taxes, whether national or local, which are imposed after the date of signature of this Convention in addition to, or in place of, those referred to in paragraph 1. The competent authorities of ARTIKEL 2 Skatter som omfattas av avtalet 1. De skatter som omfattas av detta avtal �r: a) I Japan: 1) inkomstskatten; 2) bolagsskatten; och 3) de lokala skatterna p� inv�narna; (i det f�ljande ben�mnd "japansk skatt"). b) I 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�ljande ben�mnd "svensk skatt"). 2. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag - oav� sett om de �r statliga eller lokala - som efter undertecknandet av detta avtal p�f�rs vid si� dan av eller i st�llet f�r de skatter som avses i punkt 1. De beh�riga myndigheterna I de av- ' Artiklarna i det undertecknade avtalet saknar rubriker. Dessa har h�r tillagts av reda ktionella sk�l. 474 � </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 1983:203 the Contracting States shall notify each other of an y substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes. talsslutande staterna skall meddela varandra v�sentliga �ndringar som gjorts i respektive skattelagstiftning inom rimlig tid efter s�dana �ndringar. ARTICLE 3 General definitions 1. For the purposes of this Convention, unless the context otherwise requires: (a) the term "Japan", when used in a geo� graphical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the sea-bed and subsoil thereof, over which Japan has jurisdiction in accor� dance with international law and in which the laws relating to Japanese tax are in force; (b) the term "Sweden" means the King� dom of Sweden and includes any area outside the territorial sea of Sweden within which in accordance with international law and the laws of Sweden the rights of Sweden with respect to the exploration and exploitation of the natural resources on the sea-bed or in its subsoil may be exe rcised; (c) the terms "a Contracting State" and "the other Contracting State" mean Japan or Sweden, as the context requires; (d) the term "tax" means Japanese tax or Swedish tax, as the context requires; (e) the term "person" includes an indivi� dual, a company and any other body of per� sons; (0 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 Contract� ing 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 "nationals" means all indivi� duals possessing the nationality of either Contracting State and all juridical persons created or organized under the laws of either Contracting State and ail organiza tions with� out juridical personality treated for the pur- ARTIKEL 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder an� nat, har i d etta avtal f�ljande uttryck nedan angiven betydelse; a) "Japan" �syftar, n�r det anv�nds i geo� grafisk betydelse. Japans territorium, vari in� begrips dess territorialvatten, inom vilket de lagar som avser japansk skatt �r i kr aft, och allt omr�de utanf�r dess territorialvatten, d�ri inbegripet havsbottnen och dennas un� derlag, �ver vilket Japan har domsr�tt i enlig� het med folkr�ttens allm�nna regler och inom vilket de lagar som avser japansk skatt �r i kraft; b) "Sverige" �syftar Konungariket Sveri� ge och inbegriper varje utanf�r Sveriges terri� torialvatten bel�get omr�de, inom vilket Sve� rige i � verensst�mmelse med fo lkr�ttens all� m�nna regler och enligt svensk lag �ger ut�va sina r�ttigheter med avseende p� utforskan� det och utnyttjandet av naturtillg�ngarna i havsbottnen eller i den nas underlag; c) "en avtalsslutande stat" och "den and� ra avtalsslutande staten" �syftar Japan eller Sverige beroende p� sammanhanget; d) "skatt" avser japansk 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 vid be skattningen 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 hem vist i den andra avtalsslutande staten; h) "medborgare" �syftar fysisk person som har medborgarskap i endera avtalsslu� tande staten och juridisk person som bildats eller organiserats enligt lagstiftningen i ende� ra avtalsslutande staten samt sammanslut� ning - som inte �r juridisk person men som 475 'T � </div> <div id="page4-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:203 poses of tax of either Contracting State as juridical persons created or organized under the laws of that Contracting State; (i) 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 th e other Contract� ing State; and (j) the term "competent authority" means: (i) in J apan, the Minister of Finance or his authorized representative; (ii) in Sweden, the Minister of th e Bud� get or his authorized representative. 2. As regards the application of this Con� vention by a Contracting State, any term not defined therein shall, unless the context oth� erwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Conven� tion applies. vid beskattningen i endera avtalsslutande sta� ten behandlas s�som juridisk person vilken bildats eller organiserats enligt lagstiftningen i denna avtalsslutande stat ; i) "internationell trafik" �syftar transport med skepp eller luftfartyg som anv�nds av f�retag i en avtalsslutande stat utom d� skep� pet eller luftfartyget anv�nds uteslutande mellan platser i den andra a vtalsslutande sta� ten; och j) "beh�rig myndighet" �syftar: 1) i Ja pan, finansministern eller dennes befullm�ktigade ombud; 2) i Sverige, budgetministern eller dennes befullm�ktigade ombud. 2. D� en avtalsslutande stat till�mpar detta avtal anses, s�vida inte sammanhanget f�ran� leder annat, varje uttryck som inte definierats i avtalet , ha den betydelse som uttrycket har enligt den avtalsslutande statens lagstiftning i fr�ga om s�dana skatter p� vilka d etta avtal 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 Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that Con� tracting State in respect only of income from sources therein. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the competent au� thorities of the Contracting States shall deter� mine by mutual agreement the Contracting State of which that individual shall be deemed to be a resident for the purposes of this Convention. 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 Contracting State in which i ts head or main office is situated. ARTIKEL 4 Hemvist 1. Vid till�mpningen av de tta avtal �syftar uttrycket "person med hemvist i en avtals� slutande stat" person som enligt lagstiftni ng� en i denna avtalsslutande stat �r skattskyldig d�r p� grund av hemvist, bos�ttning, plats f�r huvudkontor eller annan liknande omst�ndig� het. Uttrycket inbegriper emellertid inte per� son som �r skattskyldig i denna avtalsslu� tande stat endast f�r inkomst fr�n k�lla d�r. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslu� tande staterna avg�r de beh�riga myndighe� terna i de avtalsslu tande staterna genom �m� sesidig �verenskommelse i vilken avtalsslu� tande stat denna fysiska person skall anses ha hemvist vid till�mpningen av detta avtal. 3. D� p� grund av best� mmelserna i punkt I annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses personen i fr�ga ha hemvist i den avtalsslutande stat d�r den har sitt huvudkontor. 476 � </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 1983:203 ARTICLE 5 Permanent establishment 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 construction or instal� lation project constitutes a permanent esta� blishment only if it lasts more than twelve months. 4. Notwithstanding the provisions of the preceding paragraphs of this article, the term "permanent establishment" shall be deemed not to include: (a) the use of fac ilities 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 st orage, display or de� livery; (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 bu� siness solely for the purpose of purchasing goods or merchandise or of c ollecting infor� mation, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; and (0 the maintenance of a fixed place of bu� siness solely for any combination of activities mentioned in sub-paragraphs (a) to (e), pro� vided that the overall activity of the fixed place of business resulting from this combi� nation is of a preparatory or auxiliary char� acter. ARTIKEL 5 Fast driftst�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 f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. Plats f�r byggnads-, anl�ggnings- eller installationsverksamhet utg�r fast driftst�lle endast om verksamheten p�g�r mer �n tolv m�nader. 4. 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 va� rulager uteslutande f�r lagring, utst�llning el� ler utl�mnande; c) innehavet av ett f�retaget tillh�rigt va� rulager 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 varor eller inh�mtande 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 bedriva annan verksamhet av f�rberedan� de eller bitr�dande art; och f) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r att kombine� ra verksamheter som anges i p unkterna a)- e), under f�ruts�ttning att hela den verksam� het som bedrivs fr�n den stadigvarande plat� sen f�r aff�rsverksamhet p� grund av denna kombination �r av f�rberedande eller bitr� dande art. 477 \ � </div> <div id="page6-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:203 5. Notwithstanding the provisions of para� graphs 1 and 2, where a person-other than an agent of an independent status to whom the provisions of paragraph 6 apply-is acting on behalf of an enterprise and has, and habi� tually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Contracting State in respect of any ac� tivities which that person undertakes for the enterprise, unless the activities of s uch per� son are limited to those mentioned in para� graph 4 which, if ex ercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Con� tracting State merely because it carries on business in th at Contracting State through a broker, general commission agent or any other agent of an independent status, provid� ed that such persons are acting in the ordi� nary course of their business. 7. 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 o ther Contracting State, or which car� ries on business in that other Contracting State (whether through a permanent estab� lishment or otherwise), shall not of itself con� stitute either company a permanent establish� ment of the othe r. 5. Om person, som inte �r s�dan oberoen� de representant p� vilken best�mmelserna i punkt 6 till�mpas, �r verksam f�r ett f�retag samt i en avtalsslutande stat har och d�r re� gelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag - utan hinder av best�mmelserna i punk terna I och 2 - ha fast driftst�lle i denna avtalsslutande stat i fr�ga om vaije verksamhet 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 4 och som - om den bedrevs fr�n en stadigvarande plats f�r aff�rsverk� samhet - inte skulle g�ra denna stadigvaran� de plats f�r aff�rsverksamhet till fast drift� st�lle enligt best�mmelserna i n�mnda punkt. 6. F�retag anses inte ha fast driftst�lle i en avtalsslutande stat endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna avtalsslutande stat genom f�rmedling av m�klare, kommission�r eller annan oberoen� de representant, under f�ruts�ttning att s� dan person d�rvid bedriver sin sedvanliga af� f�rsverksamhet. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra avtalsslutande stat (antingen fr�n fast drift� st�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�gotdera bolaget utg�r fast drift� st�lle f�r det andra. ARTICLE 6 Income from immovable property 1. Income derived by a resident of a Con� tracting State from immovable property sit� uated in the other Contracting State may be taxed in that other Contracting State. 2. The term "immovable property" shall have the meaning which it has under th e laws of the Contracting State in which the prop� erty 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 general law respect� ing immovable property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the ARTIKEL 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom bel�gen i den andra avtals slutande staten, f�r beskattas i denna andra a vtalsslutande stat. 2. Uttrycket "fast egendom" har den be� tydelse som uttrycket har enligt lagstiftning� en i den avtalsslutande stat d�r egendomen �r bel�gen. Uttrycket inbegriper dock alltid till� beh�r till fast egendom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttig� heter p� vilka best�mmel serna i privatr� tten om fast egendom till�mpas, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�t� ten att nyttja mineralf�rekomst, k�lla eller 478 � </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 1983:203 working of, or the right to work, mineral de� posits, sources and other natural resources: ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall app� ly 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 independent personal services. annan naturtillg�ng. Skepp, b�tar och luftfar� tyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 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 punkterna 1 och 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 yrkesut�v� ning. ARTICLE 7 Business profits 1. The profits of an enterprise of a Con� tracting State shall be taxable only in that Contracting State unless the enterprise car� ries on business in the other Contracting State through a permanent establishment sit� uated therein. If the e nterprise carries on bu� siness as aforesaid, the profits of the enter� prise may be taxed in that other Contracting State but only so much of them a s is attribut� able to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment sit� uated therein, there shall in each Contracting State be attributed to that permanent estab� lishment the profits which it might be exp ect� 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 ex ecutive and general administra� tive expenses so incurred, whether in the Contracting State in which the permanent es� tablishment is situated or elsewhere. 4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts. ARTIKEL 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en avtalsslutande stat f�rv�rvar, beskattas en� dast i de nna avtalsslutande stat, s�vida inte f�retaget bedriver r�relse i den andra avtals� slutande staten fr�n d�r bel�get fast drift� st�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets inkomst beskattas i den andra avtalsslutande staten, men endast s� stor del av den 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 vard era avtalsslutande staten till det fasta driftst�llet den inkomst som det kan 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 avtalsslutande stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 4. I den m�n inkomst h�nf�rlig till fast driftst�lle brukat i en avtalsslutande stat be� st�mmas p� grundval av en f�rdelning av f�� retagets hela inkomst p� de olika delarna av f�retaget, hindrar best�mmelserna i punk t 2 479 � </div> <div id="page8-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:203 nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of appor� tionment adopted shall, however, be such that the result shall be in acc ordance with the principles contained in this article. 5. No profits shall be attributed to a per� manent establishment by reason of th e mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of the provisions of the preceding paragraphs of this article, the profits to be attributed to the permanent es� tablishment shall be determined by th e same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with separately in other Arti� cles of this Convention, then the provisions of t hose articles shall not be affected by the provisions of this article. inte att i denna avtalsslutande stat den skatte� pliktiga inkomsten best�ms genom s�dant f�rfarande. Den f�rdelningsmetod som an� v�nds skall dock vara s�dan att resultatet �verensst�mmer med principerna i denna ar� tikel. 5. Inkomst h�nf�rs inte till fast driftst�lle endast av den anledningen att varor ink�ps genom det fasta driftst�llets f�rsorg f�r f�re� taget. 6. Vid till�mpningen av best�mmelserna i f�reg�ende punkter i d enna artikel best�ms inkomst som �r h�nf�rlig till det fasta drift� st�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranle� der annat. 7. Ing�r i inkomst av r�relse inkomstslag som behandlas s�rskilt i andra artiklar av det� ta avtal, ber�rs best�mmelserna i dessa artik� lar inte av reglerna i f�revaran de artikel. ARTICLE 8 Shipping and air transport 1. Profits from the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State shall be taxable only in that Contracting State. 2. In respect of the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State, that en� terprise, if an en terprise of Sweden, shall be exempt from the enterprise tax in Japan, and if an enterprise of Japan, shall be exempt from any tax similar to the enterprise tax in Japan which may hereafter be imposed in Sweden. 3. The provisions of the preceding para� graphs of this article shall also apply to prof� its from the participation in a pool, a joint business or in an international operating agency. ARTIKEL 8 Sj�fart och luftfart 1. Inkomst som f�retag i en avtalsslutande stat f�rv�rvar genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i denna avtalsslutande stat. 2. Betr�ffande f�retag i en avtalsslutande stat som bedriver internationell trafik genom anv�ndningen av skepp eller luftfartyg g�ller, att s�dant f�retag, om det �r ett svenskt f�re� tag, �r undantaget fr�n f�retagsskatten i Ja� pan och, om det �r ett japanskt f�retag, �r undantaget fr�n vaije svensk skatt liknande f�retagsskatten i Japan som framdeles kan komma att tas ut i Sverige. 3. Best�mmelserna i f�reg�ende punkter i denna artikel till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en internationell driftsorganisation. ARTICLE 9 Associated enterprises Where (a) an enterprise of a Contracting State participates directly or indirectly in the man� agement, control or capital of an enterprise of ARTIKEL 9 F�retag med intressegemenskap I fall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller �vervak� ningen av ett f�retag i den andra avtalsslu- 480 � </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 1983:203 the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so ac� crued, may be included in th e profits of th at enterprise and taxed accordingly. tande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt deltar i ledningen e ller �vervakningen av s� v�l ett f�retag i en avtalssluta nde stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da de ssa f�retags kapital, iakttas f�ljande. Om mellan f�r etagen i fr�ga om handelsf�rbindelser eller finansiella f�r� bindelser avtalas eller f�resknvs villkor, som avviker fr�n dem som skulle ha avtalats mel� lan av varandra oberoende f�retag, f�r all inkomst, som utan s�dana villkor skulle ha tillkommit det ena f�retaget men som p� grund av villkoren i fr�ga inte tillkommit det� ta f�retag, inr�knas i de tta f�retags inkomst och beskattas i �verens st�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 oth er Contracting 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 Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed: (a) 10 per cent of the gross amount of the dividends if the beneficial owner is a com� pany which o wns at least 25 per cent of the voting shares of the company paying the divi� dends during the period of twelve months immediately before the end of the accounting period for which the distribution of profits takes place; (b) 15 per cent of th e gross amount of the dividends in all ot her cases. The provisions of this paragraph shall not affect the taxation of the company in resp ect of the profits out of which the dividends are paid. 3. Notwithstanding the provisions of para� graph 1, dividends paid by a company being a resident of Japan to a company which is a resident of Sweden shall be exempt from Swedish tax to the extent that the dividends would have been exempt under the laws of ARTIKEL 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till p erson med hemvist i den andra avtalsslutande staten far beskattas i denna andra avtalsslutande stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lagstiftningen i denna avtalsslutande stat, men om mottagaren har r�tt till utdelningen far skatten inte �verstiga: a) 10 procent av utdelningens bruttobe� lopp, om den som har r�tt till utdelnin gen �r ett bolag som �ger minst 25% av r�stetalet f�r aktierna i de t utbetalande bolaget under den tidrymd av tolv m�nader som n�rmast f�reg�r utg�ngen av den r�kenskapsperiod f�r vilken vinstutdelning sker; b) 15 procent av utdelningens bruttobe� lopp i �vriga fall. Best�mmelserna i de nna punkt ber�r inte bolagets beskattning f�r vinst av vilken utdel� ningen beta las. 3. Utan hinder av best�mmelserna i punkt 1 skall utdelning fr�n bolag med hemvist i Japan till bolag med hemvist i Sverig e vara undantagen fr�n beskattning i Sver ige i den m�n utdelningen skulle ha varit undantagen fr�n beskattning enligt lagstiftningen i Sveri- . |: " Il "'I 'i 31-SFS 1983 481 � </div> <div id="page10-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:203 Sweden if both com panies had be en Swedish companies. 4. The term "'dividends" as used in this article means income from shares or other rights, not being debt-c laims, participating in profits, as well as income from other corpo� rate rights which is subjected to the same taxation treatment as income from shares by the taxation laws of the Contracting State of which the company making the distribution is a resident. 5. The provisions of paragraphs I and 2 shall not apply if the beneficial ow ner 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 pe rma� nent establishment situated therein, or per� forms in that other Contracting State inde� pendent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establish� ment o r fixed base. In such case, the provi� sions 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 Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resi� dent of that other Contracting State or insofar as the holding in respect of which the divi� dends are paid is effectively connected with a permanent establishment or a fixed base si� tuated in that other Contracting State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that ot her Con� tracting State. ge om b�da bolagen hade varit svenska bolag. 4. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra ande� lar i bolag, som enligt skattelagstiftningen i den avtalsslutande stat d�r det utdelande bo� laget har hemvist vid beskattnin gen behand� las p� samma s�tt som inkomst av aktier. 5. Best�mmelserna i punkterna 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�dant 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 av� talsslutande stat inte beskatta utdelning som bolaget b etalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra avtalsslutande stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle eller sta� digvarande anordning i denna andra avtals� slutande stat, och ej heller beskatta bolagets icke utdelade vinst, �ven om utdelningen el� ler den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra avtalsslutande 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 othe r Contract� ing State. 2. However, such interest may also be taxed in the Contracting State in which it 482 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 andra avtalsslutan de staten, f�r beskattas i denna andra av talsslutande stal. 2. R�ntan f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�r- � </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"/> arises, and according to the laws of that Con� tracting State, but if the recipient is the bene� ficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest, 3. The term "interest" as used in this Arti� cle means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to partici� pate in the d ebtor's profits, and in particular, income from Government securities and in� come from bonds or debentures, including premiums and prizes attaching to such secu� rities, bonds or debentures. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of t he 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 that other Contracting State independent personal services from a fixed base situated therein, and the debt- claim in res pect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of article 7 or article 14, as the case may be, shall a pply. 5. Interest shall be deemed to arise in a Contracting State when the payer is that Con� tracting State itself, a local authority or a resident of that Contracting 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 such permanent es� tablishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated. 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 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 suc h relation- SFS !983: 203 r�r, enligt lagstiftningen i denna avtalsslu� tande stat, men om mottagaren har r�tt till r�ntan f�r skatten inte �verstiga 10 p rocent av r�ntans bruttobelopp. 3. Med uttrycket "r�nta" f�rst�s i de nna artikel inkomst av varje slags fordran, anting� en den s�kerst�llts genom inteckning i fast egendom eller inte och antingen den medf�r r�tt till andel i g �lden�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v�rde� papper, som utf�rdats av staten, och inkomst av obligationer eller debentures, d�ri inbe� gripna agiobelopp och vinster som h�nf�r sig till s�dana v�rdepapper, obligationer eller de� bentures. 4. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte, om den som har r�tt till r�ntan 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 avtalsslu� tande stat fr�n d�r bel�gen stadigvarande an� ordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordning� en. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 5. R�nta anses h�rr�ra fr�n en avtalsslu� tande stat om utbetalaren �r den avtalsslu� tande staten sj�lv, lokal myndighet eller per� son med hemvist i denna a vtalsslutande stat. Om emellertid den person som betalar r�n� tan, antingen han har hemvist i en avtalsslu� tande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande anord� ning i samband varmed den skuld uppkommit p� vilken r�n tan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigvarande anordningen, anses r�ntan h�rr�ra fr�n den avtalsslutande stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan per� son r�ntebeloppet, med h�nsyn till den ford� ran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan u tbeta� laren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till�mpas 483 i;. "T) \ � </div> <div id="page12-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> .J. . SFS 1983:203 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. best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagan� de av �vriga best�mmelser i detta avta l. ARTICLE 12 Royalties 1. Royalties arising in a Contracting State and paid t o a resident of the other Contract� ing State may be taxed in that other Contract� ing State. 2. However, such royalties may also be taxed in th e Contracting State in which they arise, and according to the laws of that Con� tracting State, but if the re cipient is the bene� ficial owner of the royalties the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, 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, as well as re� ceipts from a bare boat charter of ships or aircraft. 4. The provisions of paragraphs 1 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 Contracting State independent personal services from a fixed base situated therein, and the right or property in resp ect of which the royalties are paid is effectively connected with such per� manent establishment 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 Con- 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 avtalsslu tande staten, f�r beskattas i denna andra avtalsslutande stat. 2. Royaltyn f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�r� r�r, enligt lagstiftningen i denna avtalsslu� tande stat, men om mottagaren har r�tt till royaltyn f�r skatten inte �verstiga 10 procent av royaltyns bruttobelopp. 3. Med uttrycket "royalty" f�rst�s i denna artikel vaije slags betalning som mottas s� som ers�ttning f�r nyttjandet av eller f�r r�t� ten att nyttja upphovsr�tt till litter�rt, konst� n�rligt eller vetenskapligt verk, h�ri inbegri� pet biograffilm samt film och band f�r radio- och televisionsuts�ndning, patent, varu� m�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod samt f�r nyttjandet av eller f�r r�tten att nyttja industriell, kommersiell eller vetenskaplig ut� rustning eller f�r upplysning om erfarenhets� r�n av industriell, kommersiell eller veten� skaplig natur liksom �ven ers�ttning f�r ut� hyrning av skepp eller luftfartyg p� "bare boat" basis. 4. Best�mmelserna i punkterna 1 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 andr a avtalsslutande sta� ten, fr�n vilken royaltyn h�rr�r, fr�n d�r be� l�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra avtalsslu� tande stat fr�n d�r bel�gen stadigvarande an� ordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�da nt fall till - l�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 avtalsslu- 484 � </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 1983:203 tracting State itself, a local authority or a resident of that Contracting 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 t he 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 Contracting State in which the permanent establishment or fixed base is situated. 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 they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of t he payments shall remain taxable according to the laws of each Contracting State, due re� gard being had to the other provisions of this Convention. tande staten sj�lv, lokal myndighet eller per� son med hemvist i den na avtalsslutande stat. Om emellertid den person som betalar royal- tyn, antingen han har hemvist i en avtalsslu� tande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande anord� ning f�r vars r�kning r�tten eller egendomen, som ger upphov till roy altyn, f�rv�rvats och royaltyn belastar det fasta driftst�llet eller den stadigvarande anordningen, anses royal� tyn h�rr�ra fr�n den avtalsslutande stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan person royaltybeloppet, med h�nsyn till d et nyttjande, den r�tt eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r oyaltyn om s�dana f�r� bindelser inte f�relegat, till�mpas best�mmel� serna i denna artikel endast p� sistn�mnda belopp. I s�dant fall b eskattas �verskjutande belopp enligt lagstiftningen i vardera avtals� slutande staten med iakttagande av �vriga best�mmelser i detta avtal. !i! ARTICLE 13 Capital gains 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 may be taxed in that other Contracting State. 2. Gains from the alienation of any prop� erty, other than immovable property, form� ing part of th e business property of a perma� nent e stablishment which an enterprise of a Contracting State has in the other Contract� ing State or of any property, other than im� movable property, pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or to� gether with the whole enterprise) or of such a fixed base, may be taxed in that other Con� tracting State. 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, f�r beskattas i denna and� ra avtalsslutande stat. 2. Vinst p� grund av �verl�telse av annan egendom �n fast egendom, som utg�r del av r�relsetillg�ngarna i fast d riftst�lle, vilket ett f�retag i en avtal sslutande stat har i den and� ra avtalsslutande staten, eller av annan egen� dom �n fast egendom h�nf�rlig till stadigva� rande anordning f�r att ut�va sj�lvst�ndig yrkesverksamhet, som person med hemvist i en avtalsslutande stat har i den andra avtals� slutande staten, f�r beskattas i den na andra avtalsslutande stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f� retaget) eller av s�dan stadigvarande anordning. 485 � </div> <div id="page14-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:203 3. Gains derived by a resident of a Con� tracting State from the alienation of ships or aircraft operated in international traffic and any property, other than immovable prop� erty. pertaining to the operation of such ships or aircraft shall be taxable only in th at Con� tracting State, 3. Vinst, som person med hemvist i en av� talsslutande stat f�rv�rvar p� grund av �ver� l�telse av skepp eller luftfartyg som anv�nds i internationell trafik och annan egendom �n fast egendom som �r h�nf�rlig till anv�nd� ningen av s�dana skepp eller luftfartyg, be� skattas endast i denna avtalsslutande stat. 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 Con� tracting State unless he has a fixed base regu� larly available to him i n the other Contracting State for the purpose of performing his activi� ties. If he has such a fixed base, the income may be taxed in that other Contracting State but only so much of it as is attributable to that fixed base. 2. The term "professional services" in� cludes especially independent scientific, lit� erary, artistic, educational or teaching activ� ities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. ARTIKEL 14 Sj�lvst�ndig yrkesut�vning 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 avtalsslutande stat om han inte i den andra avtalsslutande staten har stadigvarande anordning, som re� gelm�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten. Om han har s�dan sta� digvarande anordning, f�r inkomsten beskat� tas i denna andra avtalsslutande stat men en� dast s� stor del av den 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, advokat, in� genj�r, arkitekt, tandl�kare och revisor ut� �var. ARTICLE 15 Dependent personal services 1. Subject to the provisions of Artides 16 and 18, salaries, wages and other similar re� muneration, other than a pension, derived by a resident of a Contracting State in res pect of an employment shall be taxab le only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is s o exercised, such remu� neration as is derived therefrom may be taxed in that other Contracting State. 2. Notwithstanding the provisions of para� graph 1, remuneration derived by a resident of a Contracting State in respect of an em� ployment ex ercised in the other Contracting State shall be taxable only in the first-men� tioned Contracting State if: (a) the recipient is present in that other Contracting State for a period or periods not ARTIKEL 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16 och 18 f�ranle der annat, beskattas l�n och annan liknande ers�ttning, med undantag f�r pension, som person med hemvist i en av� talsslutande stat uppb�r p� grund av anst�ll� ning, endast i denna avtalsslutande stat, s�vi� da inte arbetet utf�rs i den andra avtalsslu� tande staten. Om arbetet utf�rs i denna andra avtalsslutande stat, f�r ers�ttning som upp� b�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hem� vist i en avtalsslutande s tat uppb�r f�r arbete som utf�rs i den andra av talsslutande staten, endast i den f�rstn�mnda avtalsslutandc sta� ten, om: a) mottagaren vistas i de n andra avtalsslu� tande staten under tidrymd eller tidrymder 486 � </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 1983: 203 exceeding in the aggregate 183 days in the calendar year concerned; and (b) the remuneration is paid by, or on be� half of, an employer who is not a resident of that other Contracting State; and (c) the remuneration is not borne by a per� manent establishment or a fixed base which the employer has in that other Contracting State. 3. Notwithstanding the provisions Of the preceding paragraphs of this Article, remu� neration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in th at Con� tracting State. som sammanlagt inte �verstiger 183 dagar un� der kalender�ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra avtalsslu� tande staten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbetsgi� varen har i den a ndra avtalsslutande staten. 3. Utan hinder av best�mmelserna i f�re� g�ende punkter i denna artikel f�r ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg som anv�nds i inter nationell trafik av f�retag i en avtalsslutande stat, beskattas i denna avtalsslutande stat. "f1 it' 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 Contracting State. ARTIKEL 16 Styrelsearvode Styrelsearvode och annan liknande ers�tt� ning, som person med hemvist i en a vtalsslu� tande stat uppb�r i egenskap av medlem i styrelse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande sta� ten, f�r beskattas i denna andra avtalsslu� tande stat. ARTICLE 17 Artistes and athletes 1. Notwithstanding the provisions of Arti� cles 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 artiste, and a musician, or as an athlete, from his personal act ivities as such exercised in the o ther Contracting State, may be taxed in that other Contracting State. Such income shall, however, be exempt from tax of that other Contracting State if such activities are exercised by an individual, being a resident of the first-mentioned Con� tracting State, pursuant to a special pro� gramme for cultural exchange agreed upon between the Governments of the two Con� tracting States. 2. Where income derived in respect of per� sonal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwith- ARTIKEL 17 Artister och idrottsm�n 1. Utan hinder av best�mmelserna i artik� 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 egenskap av artist, s� som teater- eller filmsk�despelare, radio- el� ler televisionsartist eller musiker, eller av idrottsman, beskattas i denna andra avtals� slutande stat. S�dan inkomst undantas emellertid fr�n beskattning i denna andra avtalsslutande stat om fysisk person med hemvist i den f�rst� n�mnda avtalsslutande staten ut�var s�dan verksamhet enligt ett s�rskilt program f�r kulturellt utbyte som regeringarna i de b�da avtalsslutande staterna har kommit �verens om. 2. I fall d� inkomst genom personlig verk� samhet, som artist eller idrottsman ut�var i denna egenskap, inte tillfaller artisten eller idrottsmannen sj�lv utan annan person, f�r denna inkomst, utan hinder av bes t�mmelser- 487 : K " t. ,1^ � </div> <div id="page16-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:203 standing the provisions of Articles 7, 14 and 15, be taxed in the Con tracting State in which the activities of the entertainer or athlete are exercised. Such income shall, however, be exempt from tax in that Contracting State if such income is derived from the activities exer� cised by an individual, being a resident of the other Contracting State, pursuant to a special programme for cultural exchange agreed upon between the Governments of the two Contracting States and accrues to another person who is a resident of that other Con� tracting State. na i artik larna 7, 14 och 15, b eskattas i den avtalsslutande stat d�r artisten eller idrotts� mannen ut�var verksamheten. S�dan inkomst undantas emellertid fr�n beskattning i denna avtalsslutande stat om inkomsten f�rv�rvas genom verksamhet som fysisk person med hemvist i den andra av� talsslutande staten ut�var enligt ett s�rskilt program f�r kulturellt utbyte som regeringar� na i de b�da avtalssluta nde staterna har kom� mit �verens om och inkomsten tillfaller an� nan person som har hemvist i denna andra avtalsslutande stat. ARTICLE 18 Government service 1. (a) Remuneration, other than a pen� sion, paid by a Contracting State or a local authority thereof to an individual in respect of services rendered to that Contracting State or local authority thereof, in the discha rge of functions of a governmental nature, shall be taxable only in that Contracting State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Con� tracting State and the individual is a resident of that ot her Contracting State who: (i) is a national of that o ther Contracting State; or (ii) did not become a resident of that other Contracting State solely for the pur� pose of performing the ser vices. 2. (a) Any pension paid by, or out of funds to which contributions are made by, a Con� tracting State or a local aut hority thereof to an individual in respe ct of services rendered to that Contracting State or local authority thereof shall be taxable only in that Con tract� ing State. (b) However, such pension shall be taxa� ble only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State. 3. The provisions of Articles 15. 16, 17 and 21 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local autho rity thereof. ARTIKEL 18 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pen� sion), som betalas av en avtalsslutande stat eller dess lokala myndigheter till fysisk per� son p� grund av offentligt uppdrag i denna avtalsslutande stats eller dess lokala myn� digheters tj�nst, beskattas endast i denna av � talsslutande stat. b) S�dan ers�ttning beskattas emellertid endast i den andra avtalsslutande staten om arbetet utf�rs i denna andra avtalsslutande stat och personen i fr�ga har hemvist i denna andra avtalsslutande stat och: 1) � r medborgare i denna andra avtals� slutande stat; eller 2) inte fick hemvist i denna andra av� talsslutande stat uteslutande f�r att utf�ra arbetet. 2. a) Pension, som betalas av, eller fr�n fonder till vilka bidrag l�mnas av, en avtals� slutande stat eller dess lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna avtalsslutande stats eller dess lokala myndigheters tj�nst, beskattas endast i denna avtalsslutande stat. b) S�dan pension beskattas emellertid en� dast i den andra avtalsslut ande staten om per� sonen i fr� ga har hemvist och �r medborgare i denna andra avtalsslutande stat. 3. Best�mmelserna i artik larna 15, 16, 17 och 21 till�mpas p� ers�ttning och pension som betalas p� grund av arb ete som utf�rts i samband med r�relse som bedrivs av en av� talsslutande stat eller dess lokala myndighe� ter. 488 � </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 1983:203 ARTICLE 19 Students Payments which a student or business ap� prentice who is or was immediately before visiting a Contracting State a resident of t he other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall be exempt from tax in the first-mentioned Contracting State, provided that such payments are made to him from outside that first-mentioned Contracting State. ARTIKEL 19 Studerande Studerande eller aff�rspraktikant, som har eller omedelbart f�re vistelse i en avtalsslu� tande stat hade hemvist i den andra avtalsslu� tande staten och som vistas i den f�r stn�mn� da avtalsslutande staten uteslutande f�r sin undervisning eller utbildning, undantas fr�n beskattning i den f�rstn�mnda avtalsslutande staten f�r belopp som han erh�ller f�r sitt uppeh�lle, sin undervisning eller utbildning, under f�ruts�ttning att beloppen betalas till honom fr�n k�lla utanf�r denna f�rstn�mnda avtalsslutande stat. ARTICLE 20 Swedish undivided estates 1. Where under the provisions of this Con� vention a resident of Japan is entitled to ex� emption from, or reduction of, Swedish tax, similar exem ption or reduction shall be ap� plied to the undivided estate of a deceased person insofar as one or more of t he benefi� ciaries is a reside nt of Japan. 2. Swedish tax on the undivided estate of a deceased person shall, insofar as the income accrues to a beneficiary who is a resident of Japan, be allowed as a credit against Japa� nese tax payable in r espect of that income, in accordance with the provisions of paragraph I of Article 22. ARTIKEL 20 Svenska oskiftade d�dsbon 1. I fall d� enligt best�mmelserna i detta avtal person med hemvist i Japan �r ber�tti� gad till befrielse fr�n eller neds�ttning av svensk skatt, skall motsvarande befrielse el� ler neds�ttning medges oskiftat d�dsbo i den m�n en eller flera av d�dsbodel�gare har hemvist i Japan. 2, Svensk skatt p� oskiftat d�dsbo skall, i den m�n inkomsten tillkommer d�dsbodel� �gare med hemvist i Japan, avr�knas mot japansk skatt som utg�r p� denna inkomst i enlighet med best�mmelserna i artikel 22 punkt 1. ARTICLE 21 Other income 1. Items of income of a resident of a Con� tracting State, wherever arising, not dealt with in the foregoing Articles of this Conven� tion shall be taxable only in that Contracting 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 su ch income, being a resident of a Contracting State, car� ries on business in the other Contracting State through a permanent establishment sit� uated t herein, or performs in that other Con� tracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the in- ARTIKEL21 Annan inkomst 1. Inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg� ende artiklar i d etta avtal beskattas endast i denna avtalsslutande stat, oavsett varifr�n inkomsten h�rr�r. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkes� verksamhet i denna andra avtalsslutande stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken inkomsten betalas �ger verkligt sam- 489 ' 1 � </div> <div id="page18-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:203 come 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. 3. Notwithstanding the provisions of the preceding paragraphs of this Article, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention and arising in the other Contract� ing State may be taxed in that other Contract� ing State. band med det fasta driftst�llet eller den sta� digvarande anordningen. I s �dant fall till�m� pas best�mmelserna i ar tikel 7 respektive ar� tikel 14. 3. Inkomst vilken inte behandlas i f� reg� ende artiklar i detta avtal, som person med hemvist i en avtalsslutande stat f�rv�rvar och som h�rr�r fr�n den andra avtalsslutande sta� ten, f�r, utan hinder av best�mmelserna i f�� reg�ende punkter i d enna artikel, beskattas i denna andra avtalsslutande stat. ARTICLE 22 Elimination of double taxation 1. Subject to the laws of Japan regarding the allowance as a credit against Japanese tax of tax payable in any country other than Ja� pan: (a) Where a resident of Japan derives in� come from Sweden which may be taxed in Sweden in accordance with the provisions of this Convention, the amount of Swedish tax payable in respect of that income shall be allowed as a credit against the Japanese tax imposed on that resident. The amount of cre� dit, however, shall not exceed that part of the Japanese tax which is appropriate to that in� come. (b) Where the income derived from Swe� den is a dividend paid by a company which is a resident of Sweden to a company which is a resident of Japan and which owns not less than 25 per cent either of the voting shares of the company paying the dividend, or of the total shares issued by that company, the credit shall take into account the Swedish tax payable by the company paying the dividend in respect of its income. 2. (a) Subject to the provisions of sub-par� agraph (c) of this paragraph and of paragraph 3 of Article 10, where a resident of Sweden derives income which may be taxed in Japan in accordance with the provisions of this Convention, Sweden shall allow as a deduc� tion from Swedish tax on the income of that resident an amount equal to the income tax paid in Japan. Such deduction shall not, how� ever, exceed that part of the Swedish tax as computed before the deduction is given, which is appropriate to the income which may be taxed in Japan. (b) Notwithstanding the provisions of sub- ARTIKEL 22 Undvikande av dubbelbeskattning 1. 1 enlighet med lagstiftningen i Japan be� tr�ffande avr�kning mot japansk skatt av skatt som betalas i ann at land �n Japan g�ller f�ljande: a) Om person med hemvist i Japan uppb�r inkomst fr�n Sverige som enligt best�mmel� serna i detta avtal f�r beskattas i Sverige, skall den svenska skatt som betalas p� denna inkomst avr�knas mot den japanska skatt som p�f�rs denna person. Avr�kningsbelop- pet f�r emellertid inte �verstiga den del av den japanska skatten som �r h�nf�rlig till denna inkomst. b) Om inkomsten som uppb�rs i Sverige utg�rs av utdelning som bolag med hemvist i Sverige betalar till bolag med hemvist i Ja� pan, vilket �ger minst 25 procent av antingen r�stetalet f�r aktierna i det bolag som betalar utdelningen eller av samtliga aktier i detta bolag, skall vid avr�kningen medtas den svenska skatt som bolaget som betalar utdel� ningen erl�gger p� sin inkomst. 2. a) Om person med hemvist i Sverige f�rv�rvar inkomst som enligt best�mmelser� na i detta avtal f�r beskattas i Japan, skall Sverige, s�vida inte best�mmelserna i p unkt c) nedan eller i artikel 10 punkt 3 f�ranleder annat, fr�n svensk skatt p� denna persons inkomst avr�kna ett belopp motsvarande den inkomstskatt som betalats i Japan. Avr�k- ningsbeloppet skall emellertid inte �verstiga den del av den svenska skatten, ber�knad utan s�dan avr�kning, som �r h�nf�rlig till den inkomst som f�r beskattas i Jap an. b) Om person med hemvist i S verige f�r- 490 � </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 1983:203 paragraph (a) of this paragraph, where a resi� dent of Sw eden derives income which, in ac� cordance with the provisions of Articles 7 and 14, may be taxed in Japan, Sweden shall exempt such income from tax. (c) Where a resident of Sweden derives income which shall be taxable only in Japan in accord ance with the provisions of Article 18 or shall be exempt from Swedish tax in accordance with sub-paragraph (b) of this paragraph, Sweden may incl ude that income in the tax base but shall allow as a deduction from the Swedish tax that part of the Swedish tax which is appropriate to the income de� rived from Japan. v�rvar inkomst som enligt best�mmelserna i artiklarna 7 och 14 f�r beskattas i Japan, skall Sverige, utan hinder av best�mmelserna i punkt a) ovan, undanta denna inkomst fr�n skatt. c) Om person med hemvist i Sverige f�r� v�rvar inkomst som enligt best�mmelserna i artikel 18 beskattas endast i Japan eller enligt punkt b) ovan skall undantas fr�n skatt i Sve� rige, f�r Sverige inr�kna inkomsten i beskatt� ningsunderlaget men skall minska de n svens� ka skatten med den del av skatten som �r h�nf�rlig till den ink omst som uppburits fr�n Japan. ARTICLE 23 Non-discrimination 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 o ther or more bur� densome than the taxation and connected re� quirements to which nationals of that other Contracting State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establish� ment or a fixed base which a person being a resident of a Contracting State has in the other Contracting State shall not be less fa� vourably levied in that other Contracting State than the taxation levied on persons being residents of that other Contracting State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to resi� dents of the other Contracting State any per� sonal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 3. Except where the provisions of Article 9, paragraph 6 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 ARTIKEL 23 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avt alsslutande 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 avtalsslutande stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder av best�mmelserna i artikel 1 till�mpas denna best�mmelse �ven p� person som inte har hemvist i en av talsslutande stat eller i b�da avtals slutande staterna. 2. Beskattningen av fast driftst�lle eller stadigvarande anordning, som person med hemvist i en avtalsslutande stat har i den andra avtalsslutande staten, skall i denna andra avtalsslutande stat inte vara mindre f�rdelaktig �n beskattningen av personer med hemvist i denna andra avtalsslutande stat, vilka bedriver verksamhet av samma slag. Denna best�mmelse anses inte medf�ra skyldighet f�r en avtalsslutande stat att med� ge person med hemvist i den and ra avtalsslu� tande staten s�dant personligt avdrag vid be� skattningen, s�dan skattebefrielse eller skat- teneds�ttning p� grund av civilst�nd eller f�r� s�rjningsplikt mot familj som medges person med hemvist i den egna sta ten. 3. Utom i de fall d� best �mmelserna i arti� kel 9, artikel 11 punk t 6 eller artikel 12 punk t 6 till�mpas, �r r�nta, royalty och annan betal� ning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtalsslu� tande staten avdragsgilla vid best�mmandet 491 iL � </div> <div id="page20-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:203 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 Contracting State. 4. 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 Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxa� tion and connected requirements to which other similar enterprises of the first-men� tioned Contracting State are or may be sub� jected. 5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description. av den beskattningsbara inkomsten f�r s� dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda avtalsslutande staten. 4. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kon trolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande sta� ten, skall inte i den f�rstn�mnda avtalsslu� tande staten bli f�rem�l f�r beskattning eller d�rmed sammanh�ngande krav som �r av an� nat slag eller mer tyngande �n den beskatt� ning och d�rmed sammanh�ngande krav som annat liknande f�retag i den f�rstn�mnda av� talsslutande staten �r eller kan bli underkas� tat. 5. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mm elserna i f�revarande ar� tikel p� skatter av varje slag och beskaffen� het. ARTICLE 24 Mutual agreement procedure 1. Where a person considers that the ac� tions of one or both of the Contracting States result or will result for him in taxatio n not in accordance with the provisions of this Con� vention, he may, irrespective of the remedies provided by the domestic laws of those Con� tracting States, present his case to the com� petent authority of the Contracting State of which he is a resident or, if his case 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 notification of the action resulting in taxation not in accordance with the provisions of this 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 au� thority of the other Contracting State, with a view to the avoidance of taxation not in ac� cordance with the provisions of this Conven� tion. Any agreem ent reached shall be imple� mented notwithstanding any time limits in the domestic laws of the Con tracting States. 3. The competent authorities of the Con- ARTIKEL 24 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslu� tande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i d etta avtal, kan han, utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa avtals� slutande staters interna r�ttsordning, fram� l�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 avtalsslutande stat d�r han �r medborgare. Saken 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 avtal. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myndigheten s�ka l�sa fr�gan genom �msesi� dig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande sta� ten i syfte att undvika beskattning som strider mot best�mmelserna i det ta avtal. �verens� kommelse som tr�ffats skall genomf�ras utan hinder av tidsgr�nser i de avtalsslut ande sta� ternas interna lagstiftning. 3. De beh�riga myndigheterna i de avtals- 492 � </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"/> trading States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult together for the elimination of double taxa� tion in cases not provided for in this 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 sense of the preceding para� graphs of this A rticle. SFS 1983:203 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 detta avtal. De kan �ven �verl�gga i syfte att undanr�ja dubbelbeskattning i fall som in te omfattas av detta avtal. 4. De beh�riga myndigheterna i de av tals� slutande staterna kan tr�da i direkt f�rbindel� se med varandra i syfte att tr�ffa �verens� kommelse i de fall so m angivits i f�reg�end e punkter i denna artikel. Ii'' ARTICLE 25 Exchange of information 1. 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 this Convention in� sofar as the taxation thereunder is not con� trary to this Convention. The exchange of information is not restr icted by article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that Contracting State and shall be disclosed only to persons or authorities, in� cluding courts and administrative bodies, in� volved in the assessment or collection of, the enforcement or prosecution in r espect of, or the determination of appeals in relation to, the taxes covered by this Convention. Such persons or authorities shall use the informa� tion only for such purposes. They may dis� close the information in public court proceed� ings or injudicial decisions. 2. In no case 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 the 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 th at or of the other Contracting State; or (c) to supply information which would dis� close any trade, business, industrial, com� mercial or professional secret or trade pro- ARTIKEL 25 Utbyte av upplysningar 1. De beh�riga myndigheterna i de a vtals� slutande staterna skall utbyta s�dana upplys� ningar som �r n�dv�ndiga f�r att till�mpa be� st�mmelserna i detta avtal eller i de avtalsslu� tande staternas interna lagstiftning i fr�ga om skatter som omfattas av detta avtal i den m�n beskattningen enligt denna lagstiftning inte strider mot detta avtal. Utbytet av upplys� ningar begr�nsas inte av artikel 1. Upplys� ningar som en avtalsslutande stat mottagit skall behandlas s�som hemliga p� samma s�tt som upplysningar, som erh�llits enligt den interna lagstiftningen i d enna avtalsslutande stat och f�r yppas endast f�r personer eller myndigheter (d�ri inbegripna domstolar och f�rvaltningsorgan) som fastst�ller, uppb�r el� ler indriver de skatter som omfattas av detta avtal eller handl�gger �tal eller besv�r i fr�ga om dessa skatter. Dessa personer eller myn� digheter skall anv�nda upplysningarna endast f�r s�dana �ndam�l. De f�r yppa upplysning� arna vid offentlig r�tteg�ng eller i dom stols� avg�randen. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att: a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten; b) l�mpa upplysningar som inte �r tillg�ng� liga enligt lagstiftning eller sedvanlig admi� nistrativ praxis i denna avtalsslutande 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 493 11 it � </div> <div id="page22-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:203 cess, or inforination, the disclosure of which would be contrar y to public policy. f�rfaringss�tt eller upplysningar, vilkas �ver� l�mnande skulle strida mot allm�nna h�nsyn (ordre public). ARTICLE 26 Diplomatic agents and considar officers Nothing in this C onvention shall affect the fiscal privileges of diplomatic agents or con� sular officers under the general rules of inter� national law or under the provisions of s pe� cial agreements. ARTIKEL 26 Diplomatiska f�retr�dare och konsul�ra tj�nstem�n Best�mmelserna i det ta avtal ber�r inte de privilegier vid beskattningen som enligt folk� r�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser tillkommer di� plomatiska f�retr�dare eller konsul�ra tj�ns� tem�n. ARTICLE 27 Entry into force 1. This Convention shall be ratified and the instruments of ratification shall be exchanged at Tokyo as soon as possible. 2. This Convention shall enter into force on the thirtieth day after the date of the ex� change of instruments of ratification and shall have effect: (a) in Japan: as regards income for any taxable year be� ginning on or after the first day of January of the calendar year next following that in which this Convention enters into force; and (b) in Sweden: as regards income de rived on or after the first day of Januar y of the calendar year next following that in which this Convention enters into force. 3. The Convention between Japan and Sweden for the Avoidance of Double Taxa� tion and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Tokyo on December 12, 1956, modified and supplemented by the Protocol signed at To� kyo on April 15, 1964, shall terminate and cease to have effect in respect of income to which this Convention applies under the provisions of paragraph 2. ARTIKEL 27 Ikrafttr�dande 1. Detta avtal skall ratificeras och ratifika- tionshandlingarna skall utv�xlas i Tokyo sna� rast m�jligt. 2. Detta avtal tr�der i kraft trettionde da� gen efter den d� utv�xlingen av ratifikations- handlingarna skedde och skall till�mpas: a) i Japan: betr�ffande inkomst h�nf�rlig till beskatt� nings�r som b�rjar den 1 januari kalender�ret n�rmast efter det d� avtalet tr�der i kraft eller senare; och b) i Sverige: betr�ffande inkomst som f�rv�rvas den 1 januari kalender�ret n�rmast efter det d� av� talet tr�der i kraft eller se nare. 3. Avtalet mellan Japan och Sverige f�r undvikande av dubbelbeskattning och f�r� hindrande av skatteflykt betr�ffande in� komstskatter, som undertecknades i Tokyo den 12 december 1956 och som �ndra des och kompletterades genom protokoll underteck� nat i Tokyo den 15 april 1964, skall upph�ra att g�lla och inte l�ngre till�mpas betr�ffande inkomster p� vilka de tta avtal blir till�mpligt enligt best�mme lserna i punkt 2. ARTICLE 28 Termination This Convention shall continue in effect indefinitely but eith er Contracting State may, on or before the thirtieth day of June of any calendar year beginning after the expiration ARTIKEL 28 Upph�rande Detta avtal f�rblir i kraft utan tidsbe� gr�nsning men envar av de avtalsslutande staterna �ger att - senast den 30 juni under ett kalender�r, som b�rjar efter utg�ngen av 494 � </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 1983:203 of a period of five years from the date of its entry into force, give to the other Contracting State, through the diplomatic channel, writ� ten notice of te rmination and, in such event, this Convention shall cease to have effect; (a) in Japan: as regards income for any taxable year be� ginning on or after the first day of January of the calendar year next following that in which the notice of terminat ion is given; and (b) in Sweden; as regards income derived on or after the first day of Janua ry of the calendar year next following that in which the notice of termina� tion is given. IN WITNESS WHEREOF the under� signed, duly authorized thereto by their re� spective Governments, have signed this Con� vention. en tidrymd av fem �r r�knat fr�n dagen f�r avtalets ikrafttr�dande p� diplomatisk v�g skriftligen upps�ga avtalet hos den andra av� talsslutande staten. I h�nde lse av s�dan upp� s�gning upph�r detta avtal att g�lla; a) i Japan; betr�ffande inkomst h�nf�rlig till beskatt� nings�r som b�rjar den 1 januari kalender�ret n�rmast efter det d� upps�gning sker eller senare; och b) i Sverige; betr�ffande inkomst som f�rv�rvas den 1 januari kalender�ret n�rmast efter det d� upps�gning sker eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade av sina re� spektive regeringar, undertecknat detta av� tal. DONE in Duplicate at Stockholm on 21 January 1983 in the English language. Som skedde i Stockholm den 21 januari 1983 i tv� exem plar p� engelska spr�ket. For the Government of Sweden; F�r Sveriges regering; Lennart Bodstr�m Minister for Foreign Affairs Lennart Bodstr�m Utrikesminister For the Government of Japan; F�r Japans regering; Wataru Owada Ambassador Extraordinary and Plenipoten� tiary of Japan Wataru Owada Japans ambassad�r � </div> </div>

Lag

SPS 1983:203

om dubbelbeskattningsavtal mellan Sverige och Japan;

utkom fr�n trycket

'1 a

: looo

den 3 ftiaj 1983

utf�rdad den 7 april 1983.

Enligt riksdagens beslut' f�reskrivs f�ljande.

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

betr�ffande skatter p� inkomst som Sverige och Japan undertecknade den
21 januari 1983 skall g�lla f�r Sveriges del. Avtalets inneh�ll framg�r av
bilaga till denna lag.

2 � Avtalets beskattningsregler skall till�mpas endast i den m�n de med�
f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�relig�

ga.

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 a vtalet, kan han ans�ka om r�ttelse enligt artikel 24 punk t 1 i

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

tid som anges i n�mnda best�mmelse.

4 � �ven om en skattskyldigs inkomst enligt avtalet skall vara helt eller

delvis undantagen fr�n beskattning i Sverige, skall den skattskyldige l�mna
alla de uppgifter till ledning f� r taxeringen som han annars skulle ha varit
skyldig att l�mna.

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

P� regeringens v�gnar

INGVAR CARLSSON

KJELL-OLOF FELDT

(Finansdepartementet)

' Prop. 1982/83: 109. SkU 32, rskr 210.

473

�

SFS 1983:203

Convention

between Sweden and Japan for the Avoid�

ance of Double Taxation and the Preven�

tion of Fiscal Evasion with Respect to

Taxes on Income

The Government of Swe den and the Gov�

ernment of Japan,

Desiring to conclude a new Convention for

the avoidance of double taxation and the pre�

vention of fiscal evasion with respect to taxes

on income.

Have agreed as follows:

Bilaga

(�vers�ttning)

Avtal

mellan Sverige och Japan f�r att undvika
dubbelbeskattning och f�rhindra skatte�

flykt betr�ffande skatter p� inkomst

Sveriges regering och Japans regering, som

�nskar ing� ett nytt avtal f�r att undvika dub�

belbeskattning och f�rhindra skatteflykt be�

tr�ffande skatter p� inkomst, har kommit

�verens om f�ljande:

ARTICLE 1

Persona! scope^

This Convention shall apply to persons

who are residents of one or both of the Con�
tracting States.

ARTIKEL 1
Personer p� vilka avtalet till�mpas^

Detta avtal till�mpas p� personer som har

hemvist i en avtalsslutande stat eller i b�da

avtalsslutande staterna.

ARTICLE 2

Taxes covered

1. The taxes which are the subject of th is

Convention are:

(a) In Japan:

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

(iii) the local inhabitant taxes (herein�

after referred to as "Japanese tax");

(b) In Sweden:

(i) the State income tax, including the

sailor's tax and the coupon tax;

(ii) the tax on the undistributed profits

of companies and the tax on distribution in

connection with reduct ion of shar e capital

or the winding-up of a com pany;

(iii) the tax on public en tertainers; and

(iv) the communal income tax (herein�

after referred to as "Swedish tax").

2. This Convention shall also apply to any

identical or substantially similar taxes,

whether national or local, which are imposed

after the date of signature of this Convention

in addition to, or in place of, those referred to

in paragraph 1. The competent authorities of

ARTIKEL 2
Skatter som omfattas av avtalet

1. De skatter som omfattas av detta avtal

�r:

a) I Japan:

1) inkomstskatten;

2) bolagsskatten; och

3) de lokala skatterna p� inv�narna; (i

det f�ljande ben�mnd "japansk skatt").

b) I 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�ljande ben�mnd "svensk skatt").

2. Detta avtal till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag - oav�

sett om de �r statliga eller lokala - som efter

undertecknandet av detta avtal p�f�rs vid si�

dan av eller i st�llet f�r de skatter som avses i

punkt 1. De beh�riga myndigheterna I de av-

' Artiklarna i det undertecknade avtalet saknar rubriker. Dessa har h�r

tillagts av reda ktionella sk�l.

474

�

SFS 1983:203

the Contracting States shall notify each other

of an y substantial changes which have been

made in their respective taxation laws within

a reasonable period of time after such

changes.

talsslutande staterna skall meddela varandra

v�sentliga �ndringar som gjorts i respektive

skattelagstiftning inom rimlig tid efter s�dana

�ndringar.

ARTICLE 3

General definitions

1. For the purposes of this Convention,

unless the context otherwise requires:

(a) the term "Japan", when used in a geo�

graphical sense, means all the territory of

Japan, including its territorial sea, in which

the laws relating to Japanese tax are in force,

and all the area beyond its territorial sea,

including the sea-bed and subsoil thereof,

over which Japan has jurisdiction in accor�
dance with international law and in which the

laws relating to Japanese tax are in force;

(b) the term "Sweden" means the King�

dom of Sweden and includes any area outside

the territorial sea of Sweden within which in

accordance with international law and the

laws of Sweden the rights of Sweden with

respect to the exploration and exploitation of

the natural resources on the sea-bed or in its

subsoil may be exe rcised;

"the other Contracting State" mean Japan or
Sweden, as the context requires;

(d) the term "tax" means Japanese tax or

Swedish tax, as the context requires;

(e) the term "person" includes an indivi�

dual, a company and any other body of per�

sons;

(0 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 Contract�

ing 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 "nationals" means all indivi�

duals possessing the nationality of either

Contracting State and all juridical persons

created or organized under the laws of either

Contracting State and ail organiza tions with�

out juridical personality treated for the pur-

ARTIKEL 3

Allm�nna definitioner

1. Om inte sammanhanget f�ranleder an�

nat, har i d etta avtal f�ljande uttryck nedan

angiven betydelse;

a) "Japan" �syftar, n�r det anv�nds i geo�

grafisk betydelse. Japans territorium, vari in�

begrips dess territorialvatten, inom vilket de

lagar som avser japansk skatt �r i kr aft, och

allt omr�de utanf�r dess territorialvatten,
d�ri inbegripet havsbottnen och dennas un�
derlag, �ver vilket Japan har domsr�tt i enlig�

het med folkr�ttens allm�nna regler och inom

vilket de lagar som avser japansk skatt �r i

kraft;

b) "Sverige" �syftar Konungariket Sveri�

ge och inbegriper varje utanf�r Sveriges terri�

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

rige i � verensst�mmelse med fo lkr�ttens all�
m�nna regler och enligt svensk lag �ger ut�va

sina r�ttigheter med avseende p� utforskan�

det och utnyttjandet av naturtillg�ngarna i

havsbottnen eller i den nas underlag;

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

ra avtalsslutande staten" �syftar Japan eller

Sverige beroende p� sammanhanget;

d) "skatt" avser japansk 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 vid be skattningen 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 hem vist i

den andra avtalsslutande staten;

h) "medborgare" �syftar fysisk person

som har medborgarskap i endera avtalsslu�

tande staten och juridisk person som bildats

eller organiserats enligt lagstiftningen i ende�

ra avtalsslutande staten samt sammanslut�

ning - som inte �r juridisk person men som

475

�

SFS 1983:203

poses of tax of either Contracting State as

juridical persons created or organized under

the laws of that Contracting State;

(i) 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 th e other Contract�

ing State; and

(j) the term "competent authority"

means:

(i) in J apan, the Minister of Finance or

his authorized representative;

(ii) in Sweden, the Minister of th e Bud�

get or his authorized representative.

2. As regards the application of this Con�

vention by a Contracting State, any term not

defined therein shall, unless the context oth�

erwise requires, have the meaning which it

has under the laws of that Contracting State

concerning the taxes to which this Conven�

tion applies.

vid beskattningen i endera avtalsslutande sta�

ten behandlas s�som juridisk person vilken

bildats eller organiserats enligt lagstiftningen

i denna avtalsslutande stat ;

i) "internationell trafik" �syftar transport

med skepp eller luftfartyg som anv�nds av

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

pet eller luftfartyget anv�nds uteslutande

mellan platser i den andra a vtalsslutande sta�

ten; och

j) "beh�rig myndighet" �syftar:

1) i Ja pan, finansministern eller dennes

befullm�ktigade ombud;

2) i Sverige, budgetministern eller

dennes befullm�ktigade ombud.

2. D� en avtalsslutande stat till�mpar detta

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

leder annat, varje uttryck som inte definierats

i avtalet , ha den betydelse som uttrycket har

enligt den avtalsslutande statens lagstiftning i

fr�ga om s�dana skatter p� vilka d etta avtal

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 Contracting State, is liable to tax therein

by reason of his domicile, residence, place of

head or main office or any other criterion of a

similar nature. But this term does not include

any person who is liable to tax in that Con�

tracting State in respect only of income from

sources therein.

2. Where by reason of the provisions of

paragraph 1 an individual is a resident of both

Contracting States, then the competent au�

thorities of the Contracting States shall deter�

mine by mutual agreement the Contracting

State of which that individual shall be

deemed to be a resident for the purposes of

this Convention.

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

Contracting State in which i ts head or main

office is situated.

ARTIKEL 4

Hemvist

1. Vid till�mpningen av de tta avtal �syftar

uttrycket "person med hemvist i en avtals�

slutande stat" person som enligt lagstiftni ng�

en i denna avtalsslutande stat �r skattskyldig

d�r p� grund av hemvist, bos�ttning, plats f�r

huvudkontor eller annan liknande omst�ndig�

het. Uttrycket inbegriper emellertid inte per�

son som �r skattskyldig i denna avtalsslu�

tande stat endast f�r inkomst fr�n k�lla d�r.

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

1 fysisk person har hemvist i b�da avtalsslu�

tande staterna avg�r de beh�riga myndighe�

terna i de avtalsslu tande staterna genom �m�

sesidig �verenskommelse i vilken avtalsslu�

tande stat denna fysiska person skall anses ha

hemvist vid till�mpningen av detta avtal.

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

I annan person �n fysisk person har hemvist i

b�da avtalsslutande staterna, anses personen

i fr�ga ha hemvist i den avtalsslutande stat

d�r den har sitt huvudkontor.

476

�

SFS 1983:203

ARTICLE 5

Permanent establishment

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;

(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 construction or instal�

lation project constitutes a permanent esta�

blishment only if it lasts more than twelve
months.

4. Notwithstanding the provisions of the

preceding paragraphs of this article, the term
"permanent establishment" shall be deemed
not to include:

(a) the use of fac ilities 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 st orage, display or de�
livery;

merchandise belonging to the enterprise sole�

ly for the purpose of processing by another

enterprise;

(d) the maintenance of a fixed place of bu�

siness solely for the purpose of purchasing

goods or merchandise or of c ollecting infor�

mation, for the enterprise;

(e) the maintenance of a fixed place of

business solely for the purpose of carrying

on, for the enterprise, any other activity of a

preparatory or auxiliary character; and

(0 the maintenance of a fixed place of bu�

siness solely for any combination of activities

mentioned in sub-paragraphs (a) to (e), pro�

vided that the overall activity of the fixed

place of business resulting from this combi�

nation is of a preparatory or auxiliary char�

acter.

ARTIKEL 5

Fast driftst�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

f) gruva, olje- eller gask�lla, stenbrott eller

annan plats f�r utvinning av naturtillg�ngar.

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

installationsverksamhet utg�r fast driftst�lle
endast om verksamheten p�g�r mer �n tolv

m�nader.

4. 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 va�

rulager uteslutande f�r lagring, utst�llning el�
ler utl�mnande;

c) innehavet av ett f�retaget tillh�rigt va�

rulager 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

varor eller inh�mtande 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 bedriva annan verksamhet av f�rberedan�

de eller bitr�dande art; och

f) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r att kombine�

ra verksamheter som anges i p unkterna a)-

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

het som bedrivs fr�n den stadigvarande plat�

sen f�r aff�rsverksamhet p� grund av denna

kombination �r av f�rberedande eller bitr�

dande art.

477

�

SFS 1983:203

5. Notwithstanding the provisions of para�

graphs 1 and 2, where a person-other than

an agent of an independent status to whom

the provisions of paragraph 6 apply-is acting

on behalf of an enterprise and has, and habi�

tually exercises, in a Contracting State an

authority to conclude contracts in the name

of the enterprise, that enterprise shall be

deemed to have a permanent establishment in

that Contracting State in respect of any ac�
tivities which that person undertakes for the

enterprise, unless the activities of s uch per�

son are limited to those mentioned in para�

graph 4 which, if ex ercised through a fixed

place of business, would not make this fixed
place of business a permanent establishment

under the provisions of that paragraph.

6. An enterprise shall not be deemed to

have a permanent establishment in a Con�

tracting State merely because it carries on

business in th at Contracting State through a

broker, general commission agent or any

other agent of an independent status, provid�

ed that such persons are acting in the ordi�

nary course of their business.

7. 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 o ther Contracting State, or which car�

ries on business in that other Contracting

State (whether through a permanent estab�

lishment or otherwise), shall not of itself con�

stitute either company a permanent establish�

ment of the othe r.

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

de representant p� vilken best�mmelserna i

punkt 6 till�mpas, �r verksam f�r ett f�retag

samt i en avtalsslutande stat har och d�r re�

gelm�ssigt anv�nder fullmakt att sluta avtal i

f�retagets namn, anses detta f�retag - utan

hinder av best�mmelserna i punk terna I och

2 - ha fast driftst�lle i denna avtalsslutande

stat i fr�ga om vaije verksamhet 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 4 och som - om den bedrevs

fr�n en stadigvarande plats f�r aff�rsverk�

samhet - inte skulle g�ra denna stadigvaran�
de plats f�r aff�rsverksamhet till fast drift�

st�lle enligt best�mmelserna i n�mnda punkt.

6. F�retag anses inte ha fast driftst�lle i en

avtalsslutande stat endast p� den grund att

f�retaget bedriver aff�rsverksamhet i denna

avtalsslutande stat genom f�rmedling av

m�klare, kommission�r eller annan oberoen�

de representant, under f�ruts�ttning att s�

dan person d�rvid bedriver sin sedvanliga af�

f�rsverksamhet.

7. Den omst�ndigheten att ett bolag med

hemvist i en avtalsslutande stat kontrollerar

eller kontrolleras av ett bolag med hemvist i

den andra avtalsslutande staten eller ett bolag
som bedriver aff�rsverksamhet i denna andra

avtalsslutande stat (antingen fr�n fast drift�

st�lle eller p� annat s�tt), medf�r inte i och

f�r sig att n�gotdera bolaget utg�r fast drift�

st�lle f�r det andra.

ARTICLE 6

Income from immovable property

1. Income derived by a resident of a Con�

tracting State from immovable property sit�

uated in the other Contracting State may be

taxed in that other Contracting State.

2. The term "immovable property" shall

have the meaning which it has under th e laws

of the Contracting State in which the prop�
erty 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 general law respect�

ing immovable property apply, usufruct of

immovable property and rights to variable or

fixed payments as consideration for the

ARTIKEL 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar av fast egendom

bel�gen i den andra avtals slutande staten, f�r

beskattas i denna andra a vtalsslutande stat.

2. Uttrycket "fast egendom" har den be�

tydelse som uttrycket har enligt lagstiftning�

en i den avtalsslutande stat d�r egendomen �r

bel�gen. Uttrycket inbegriper dock alltid till�

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

inventarier i lantbruk och skogsbruk, r�ttig�

heter p� vilka best�mmel serna i privatr� tten

om fast egendom till�mpas, nyttjander�tt till

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

fasta ers�ttningar f�r nyttjandet av eller r�t�

ten att nyttja mineralf�rekomst, k�lla eller

478

�

SFS 1983:203

working of, or the right to work, mineral de�

posits, sources and other natural resources:

ships and aircraft shall not be regarded as

immovable property.

3. The provisions of paragraph 1 shall app�

ly 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 independent personal services.

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

tyg anses inte vara fast egendom.

3. Best�mmelserna i punkt 1 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 punkterna 1 och 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 yrkesut�v�

ning.

ARTICLE 7

Business profits

1. The profits of an enterprise of a Con�

tracting State shall be taxable only in that

Contracting State unless the enterprise car�

ries on business in the other Contracting

State through a permanent establishment sit�

uated therein. If the e nterprise carries on bu�
siness as aforesaid, the profits of the enter�

prise may be taxed in that other Contracting

State but only so much of them a s is attribut�

able to that permanent establishment.

2. Subject to the provisions of paragraph

3, where an enterprise of a Contracting State

carries on business in the other Contracting
State through a permanent establishment sit�

uated therein, there shall in each Contracting

State be attributed to that permanent estab�

lishment the profits which it might be exp ect�

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 ex ecutive and general administra�

tive expenses so incurred, whether in the

Contracting State in which the permanent es�

tablishment is situated or elsewhere.

4. Insofar as it has been customary in a

Contracting State to determine the profits to

be attributed to a permanent establishment

on the basis of an apportionment of the total

profits of the enterprise to its various parts.

ARTIKEL 7

Inkomst av r�relse

1. Inkomst av r�relse, som f�retag i en

avtalsslutande stat f�rv�rvar, beskattas en�
dast i de nna avtalsslutande stat, s�vida inte

f�retaget bedriver r�relse i den andra avtals�

slutande staten fr�n d�r bel�get fast drift�
st�lle. Om f�retaget bedriver r�relse p� nyss

angivet s�tt, f�r f�retagets inkomst beskattas

i den andra avtalsslutande staten, men endast

s� stor del av den 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 vard era avtalsslutande staten till det
fasta driftst�llet den inkomst som det kan
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 avtalsslutande stat d�r det

fasta driftst�llet �r bel�get eller annorst�des.

4. I den m�n inkomst h�nf�rlig till fast

driftst�lle brukat i en avtalsslutande stat be�

st�mmas p� grundval av en f�rdelning av f��

retagets hela inkomst p� de olika delarna av

f�retaget, hindrar best�mmelserna i punk t 2

479

�

SFS 1983:203

nothing in paragraph 2 shall preclude that

Contracting State from determining the

profits to be taxed by such an apportionment

as may be customary; the method of appor�

tionment adopted shall, however, be such

that the result shall be in acc ordance with the

principles contained in this article.

5. No profits shall be attributed to a per�

manent establishment by reason of th e mere

purchase by that permanent establishment of

goods or merchandise for the enterprise.

6. For the purposes of the provisions of

the preceding paragraphs of this article, the

profits to be attributed to the permanent es�

tablishment shall be determined by th e same

method year by year unless there is good and

sufficient reason to the contrary.

7. Where profits include items of income

which are dealt with separately in other Arti�

cles of this Convention, then the provisions
of t hose articles shall not be affected by the

provisions of this article.

inte att i denna avtalsslutande stat den skatte�

pliktiga inkomsten best�ms genom s�dant

f�rfarande. Den f�rdelningsmetod som an�

v�nds skall dock vara s�dan att resultatet

�verensst�mmer med principerna i denna ar�

tikel.

5. Inkomst h�nf�rs inte till fast driftst�lle

endast av den anledningen att varor ink�ps

genom det fasta driftst�llets f�rsorg f�r f�re�

taget.

6. Vid till�mpningen av best�mmelserna i

f�reg�ende punkter i d enna artikel best�ms

inkomst som �r h�nf�rlig till det fasta drift�

st�llet genom samma f�rfarande �r fr�n �r,

s�vida inte goda och tillr�ckliga sk�l f�ranle�

der annat.

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

som behandlas s�rskilt i andra artiklar av det�

ta avtal, ber�rs best�mmelserna i dessa artik�

lar inte av reglerna i f�revaran de artikel.

ARTICLE 8

Shipping and air transport

1. Profits from the operation of ships or

aircraft in international traffic carried on by

an enterprise of a Contracting State shall be

taxable only in that Contracting State.

2. In respect of the operation of ships or

aircraft in international traffic carried on by

an enterprise of a Contracting State, that en�

terprise, if an en terprise of Sweden, shall be

exempt from the enterprise tax in Japan, and

if an enterprise of Japan, shall be exempt

from any tax similar to the enterprise tax in

Japan which may hereafter be imposed in

Sweden.

3. The provisions of the preceding para�

graphs of this article shall also apply to prof�

its from the participation in a pool, a joint

business or in an international operating

agency.

ARTIKEL 8

Sj�fart och luftfart

1. Inkomst som f�retag i en avtalsslutande

stat f�rv�rvar genom anv�ndningen av skepp

eller luftfartyg i internationell trafik beskattas

endast i denna avtalsslutande stat.

2. Betr�ffande f�retag i en avtalsslutande

stat som bedriver internationell trafik genom

anv�ndningen av skepp eller luftfartyg g�ller,

att s�dant f�retag, om det �r ett svenskt f�re�

tag, �r undantaget fr�n f�retagsskatten i Ja�

pan och, om det �r ett japanskt f�retag, �r

undantaget fr�n vaije svensk skatt liknande

f�retagsskatten i Japan som framdeles kan

komma att tas ut i Sverige.

3. Best�mmelserna i f�reg�ende punkter i

denna artikel till�mpas �ven p� inkomst som

f�rv�rvas genom deltagande i en pool, ett

gemensamt f�retag eller en internationell

driftsorganisation.

ARTICLE 9

Associated enterprises

Where

(a) an enterprise of a Contracting State

participates directly or indirectly in the man�

agement, control or capital of an enterprise of

ARTIKEL 9
F�retag med intressegemenskap

I fall d�

a) ett f�retag i en avtalsslutande stat direkt

eller indirekt deltar i ledningen eller �vervak�

ningen av ett f�retag i den andra avtalsslu-

480

�

SFS 1983:203

the other Contracting State, or

(b) the same persons participate directly

or indirectly in the management, control or

capital of an enterprise of a Contracting State

and an enterprise of the other Contracting

State,
and in either case conditions are made or

imposed between the two enterprises in their

commercial or financial relations which differ

from those which would be made between

independent enterprises, then any profits

which would, but for those conditions, have

accrued to one of the enterprises, but, by

reason of those conditions, have not so ac�

crued, may be included in th e profits of th at
enterprise and taxed accordingly.

tande staten eller �ger del i detta f�retags

kapital, eller

b) samma personer direkt eller indirekt

deltar i ledningen e ller �vervakningen av s�

v�l ett f�retag i en avtalssluta nde stat som ett

f�retag i den andra avtalsslutande staten eller

�ger del i b�da de ssa f�retags kapital,

iakttas f�ljande. Om mellan f�r etagen i fr�ga

om handelsf�rbindelser eller finansiella f�r�

bindelser avtalas eller f�resknvs villkor, som

avviker fr�n dem som skulle ha avtalats mel�

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

inkomst, som utan s�dana villkor skulle ha

tillkommit det ena f�retaget men som p�

grund av villkoren i fr�ga inte tillkommit det�

ta f�retag, inr�knas i de tta f�retags inkomst

och beskattas i �verens st�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 oth er Contracting 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 Contracting

State, but if the recipient is the beneficial
owner of the dividends the tax so charged

shall not exceed:

(a) 10 per cent of the gross amount of the

dividends if the beneficial owner is a com�

pany which o wns at least 25 per cent of the

voting shares of the company paying the divi�

dends during the period of twelve months

immediately before the end of the accounting

period for which the distribution of profits
takes place;

(b) 15 per cent of th e gross amount of the

dividends in all ot her cases.

The provisions of this paragraph shall not

affect the taxation of the company in resp ect

of the profits out of which the dividends are

paid.

3. Notwithstanding the provisions of para�

graph 1, dividends paid by a company being a

resident of Japan to a company which is a

resident of Sweden shall be exempt from

Swedish tax to the extent that the dividends

would have been exempt under the laws of

ARTIKEL 10
Utdelning

1. Utdelning fr�n bolag med hemvist i en

avtalsslutande stat till p erson med hemvist i

den andra avtalsslutande staten far beskattas

i denna andra avtalsslutande stat.

2. Utdelningen f�r emellertid beskattas

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

men om mottagaren har r�tt till utdelningen

far skatten inte �verstiga:

a) 10 procent av utdelningens bruttobe�

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

ett bolag som �ger minst 25% av r�stetalet
f�r aktierna i de t utbetalande bolaget under

den tidrymd av tolv m�nader som n�rmast

f�reg�r utg�ngen av den r�kenskapsperiod
f�r vilken vinstutdelning sker;

b) 15 procent av utdelningens bruttobe�

lopp i �vriga fall.

Best�mmelserna i de nna punkt ber�r inte

bolagets beskattning f�r vinst av vilken utdel�

ningen beta las.

3. Utan hinder av best�mmelserna i punkt

1 skall utdelning fr�n bolag med hemvist i

Japan till bolag med hemvist i Sverig e vara

undantagen fr�n beskattning i Sver ige i den

m�n utdelningen skulle ha varit undantagen

fr�n beskattning enligt lagstiftningen i Sveri-

. |:

" Il

"'I 'i

31-SFS 1983

481

�

SFS 1983:203

Sweden if both com panies had be en Swedish

companies.

4. The term "'dividends" as used in this

article means income from shares or other

rights, not being debt-c laims, participating in

profits, as well as income from other corpo�

rate rights which is subjected to the same

taxation treatment as income from shares by

the taxation laws of the Contracting State of

which the company making the distribution is

a resident.

5. The provisions of paragraphs I and 2

shall not apply if the beneficial ow ner 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 pe rma�

nent establishment situated therein, or per�

forms in that other Contracting State inde�

pendent personal services from a fixed base
situated therein, and the holding in respect of

which the dividends are paid is effectively

connected with such permanent establish�

ment o r fixed base. In such case, the provi�

sions 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

Contracting State may not impose any tax on

the dividends paid by the company, except

insofar as such dividends are paid to a resi�

dent of that other Contracting State or insofar

as the holding in respect of which the divi�

dends are paid is effectively connected with a

permanent establishment or a fixed base si�
tuated in that other Contracting State, nor

subject the company's undistributed profits

to a tax on the company's undistributed

profits, even if the dividends paid or the
undistributed profits consist wholly or partly

of profits or income arising in that ot her Con�

tracting State.

ge om b�da bolagen hade varit svenska bolag.

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

denna artikel inkomst av aktier eller andra

r�ttigheter, som inte �r fordringar, med r�tt

till andel i vinst, samt inkomst av andra ande�

lar i bolag, som enligt skattelagstiftningen i

den avtalsslutande stat d�r det utdelande bo�

laget har hemvist vid beskattnin gen behand�

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

5. Best�mmelserna i punkterna 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�dant

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 av�

talsslutande stat inte beskatta utdelning som

bolaget b etalar, utom i den m�n utdelningen

betalas till person med hemvist i denna andra

avtalsslutande stat eller i den m�n den andel

p� grund av vilken utdelningen betalas �ger
verkligt samband med fast driftst�lle eller sta�

digvarande anordning i denna andra avtals�

slutande stat, och ej heller beskatta bolagets

icke utdelade vinst, �ven om utdelningen el�

ler den icke utdelade vinsten helt eller delvis

utg�rs av inkomst som uppkommit i denna

andra avtalsslutande 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 othe r Contract�
ing State.

2. However, such interest may also be

taxed in the Contracting State in which it

482

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 andra avtalsslutan de staten, f�r

beskattas i denna andra av talsslutande stal.

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

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

�

arises, and according to the laws of that Con�

tracting State, but if the recipient is the bene�

ficial owner of the interest the tax so charged

shall not exceed 10 per cent of the gross

amount of the interest,

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

cle means income from debt-claims of every

kind, whether or not secured by mortgage

and whether or not carrying a right to partici�

pate in the d ebtor's profits, and in particular,

income from Government securities and in�

come from bonds or debentures, including

premiums and prizes attaching to such secu�

rities, bonds or debentures.

4. The provisions of paragraphs 1 and 2

shall not apply if the beneficial owner of t he

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 that other Contracting

State independent personal services from a

fixed base situated therein, and the debt-

claim in res pect of which the interest is paid

is effectively connected with such permanent

establishment or fixed base. In such case, the

provisions of article 7 or article 14, as the

case may be, shall a pply.

5. Interest shall be deemed to arise in a

Contracting State when the payer is that Con�

tracting State itself, a local authority or a
resident of that Contracting 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 such permanent es�
tablishment or fixed base, then such interest

shall be deemed to arise in the Contracting

State in which the permanent establishment

or fixed base is situated.

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 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 suc h relation-

SFS !983: 203

r�r, enligt lagstiftningen i denna avtalsslu�

tande stat, men om mottagaren har r�tt till

r�ntan f�r skatten inte �verstiga 10 p rocent

av r�ntans bruttobelopp.

3. Med uttrycket "r�nta" f�rst�s i de nna

artikel inkomst av varje slags fordran, anting�

en den s�kerst�llts genom inteckning i fast

egendom eller inte och antingen den medf�r

r�tt till andel i g �lden�rens vinst eller inte.

Uttrycket �syftar s�rskilt inkomst av v�rde�

papper, som utf�rdats av staten, och inkomst

av obligationer eller debentures, d�ri inbe�
gripna agiobelopp och vinster som h�nf�r sig

till s�dana v�rdepapper, obligationer eller de�
bentures.

4. Best�mmelserna i punkterna 1 och 2 till-

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

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 avtalsslu�
tande stat fr�n d�r bel�gen stadigvarande an�

ordning, samt den fordran f�r vilken r�ntan

betalas �ger verkligt samband med det fasta

driftst�llet eller den stadigvarande anordning�
en. I s�dant fall till�mpas best�mmelserna i

artikel 7 respektive artikel 14.

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

tande stat om utbetalaren �r den avtalsslu�

tande staten sj�lv, lokal myndighet eller per�

son med hemvist i denna a vtalsslutande stat.
Om emellertid den person som betalar r�n�

tan, antingen han har hemvist i en avtalsslu�

tande stat eller inte, i en avtalsslutande stat

har fast driftst�lle eller stadigvarande anord�
ning i samband varmed den skuld uppkommit

p� vilken r�n tan betalas, och r�ntan belastar

det fasta driftst�llet eller den stadigvarande
anordningen, anses r�ntan h�rr�ra fr�n den

avtalsslutande stat d�r det fasta driftst�llet

eller den stadigvarande anordningen finns.

6. D� p� grund av s�rskilda f�rbindelser

mellan utbetalaren och den som har r�tt till

r�ntan eller mellan dem b�da och annan per�

son r�ntebeloppet, med h�nsyn till den ford�

ran f�r vilken r�ntan betalas, �verstiger det

belopp som skulle ha avtalats mellan u tbeta�

laren och den som har r�tt till r�ntan om

s�dana f�rbindelser inte f�relegat, till�mpas

483

i;.

"T)

�

.J. .

SFS 1983:203

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.

best�mmelserna i denna artikel endast p�

sistn�mnda belopp. I s�dant fall beskattas

�verskjutande belopp enligt lagstiftningen i

vardera avtalsslutande staten med iakttagan�

de av �vriga best�mmelser i detta avta l.

ARTICLE 12

Royalties

1. Royalties arising in a Contracting State

and paid t o a resident of the other Contract�

ing State may be taxed in that other Contract�

ing State.

2. However, such royalties may also be

taxed in th e Contracting State in which they

arise, and according to the laws of that Con�

tracting State, but if the re cipient is the bene�

ficial owner of the royalties the tax so

charged shall not exceed 10 per cent of the
gross amount of the royalties.

3. The term "royalties" as used in this

Article means payments of any kind received

as a consideration for the use of, or the right

to use, any copyright of literary, artistic or
scientific work including cinematograph films

and films or tapes for radio or television

broadcasting, any patent, trade mark, design

or model, 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, as well as re�

ceipts from a bare boat charter of ships or
aircraft.

4. The provisions of paragraphs 1 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 Contracting

State independent personal services from a

fixed base situated therein, and the right or

property in resp ect of which the royalties are

paid is effectively connected with such per�

manent establishment 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 Con-

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 avtalsslu tande staten, f�r

beskattas i denna andra avtalsslutande stat.

2. Royaltyn f�r emellertid beskattas �ven i

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

r�r, enligt lagstiftningen i denna avtalsslu�
tande stat, men om mottagaren har r�tt till

royaltyn f�r skatten inte �verstiga 10 procent

av royaltyns bruttobelopp.

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

artikel vaije slags betalning som mottas s�

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

ten att nyttja upphovsr�tt till litter�rt, konst�

n�rligt eller vetenskapligt verk, h�ri inbegri�

pet biograffilm samt film och band f�r radio-

och televisionsuts�ndning, patent, varu�

m�rke, m�nster eller modell, ritning, hemligt

recept eller hemlig tillverkningsmetod samt

f�r nyttjandet av eller f�r r�tten att nyttja

industriell, kommersiell eller vetenskaplig ut�

rustning eller f�r upplysning om erfarenhets�

r�n av industriell, kommersiell eller veten�

skaplig natur liksom �ven ers�ttning f�r ut�

hyrning av skepp eller luftfartyg p� "bare
boat" basis.

4. Best�mmelserna i punkterna 1 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 andr a avtalsslutande sta�

ten, fr�n vilken royaltyn h�rr�r, fr�n d�r be�

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

yrkesverksamhet i denna andra avtalsslu�

tande stat fr�n d�r bel�gen stadigvarande an�

ordning, samt den r�ttighet eller egendom i

fr�ga om vilken royaltyn betalas �ger verkligt

samband med det fasta driftst�llet eller den

stadigvarande anordningen. I s�da nt fall till -

l�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 avtalsslu-

484

�

SFS 1983:203

tracting State itself, a local authority or a

resident of that Contracting 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 t he 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 Contracting State in

which the permanent establishment or fixed

base is situated.

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 they are paid, exceeds the amount

which would have been agreed upon by the
payer and the beneficial owner in the absence

of such relationship, the provisions of this

Article shall apply only to the last-mentioned

amount. In such case, the excess part of t he

payments shall remain taxable according to

the laws of each Contracting State, due re�

gard being had to the other provisions of this

Convention.

tande staten sj�lv, lokal myndighet eller per�

son med hemvist i den na avtalsslutande stat.

Om emellertid den person som betalar royal-

tyn, antingen han har hemvist i en avtalsslu�

tande stat eller inte, i en avtalsslutande stat

har fast driftst�lle eller stadigvarande anord�

ning f�r vars r�kning r�tten eller egendomen,

som ger upphov till roy altyn, f�rv�rvats och

royaltyn belastar det fasta driftst�llet eller

den stadigvarande anordningen, anses royal�

tyn h�rr�ra fr�n den avtalsslutande stat d�r

det fasta driftst�llet eller den stadigvarande

anordningen finns.

6. D� p� grund av s�rskilda f�rbindelser

mellan utbetalaren och den som har r�tt till

royaltyn eller mellan dem b�da och annan

person royaltybeloppet, med h�nsyn till d et
nyttjande, den r�tt eller den upplysning f�r
vilken royaltyn betalas, �verstiger det belopp

som skulle ha avtalats mellan utbetalaren och
den som har r�tt till r oyaltyn om s�dana f�r�

bindelser inte f�relegat, till�mpas best�mmel�

serna i denna artikel endast p� sistn�mnda

belopp. I s�dant fall b eskattas �verskjutande
belopp enligt lagstiftningen i vardera avtals�

slutande staten med iakttagande av �vriga

best�mmelser i detta avtal.

!i!

ARTICLE 13

Capital gains

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 may

be taxed in that other Contracting State.

2. Gains from the alienation of any prop�

erty, other than immovable property, form�
ing part of th e business property of a perma�

nent e stablishment which an enterprise of a

Contracting State has in the other Contract�

ing State or of any property, other than im�

movable property, pertaining to a fixed base

available to a resident of a Contracting State

in the other Contracting State for the purpose

of performing independent personal services,

including such gains from the alienation of

such a permanent establishment (alone or to�

gether with the whole enterprise) or of such a

fixed base, may be taxed in that other Con�
tracting State.

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, f�r beskattas i denna and�

ra avtalsslutande stat.

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

egendom �n fast egendom, som utg�r del av

r�relsetillg�ngarna i fast d riftst�lle, vilket ett

f�retag i en avtal sslutande stat har i den and�

ra avtalsslutande staten, eller av annan egen�

dom �n fast egendom h�nf�rlig till stadigva�

rande anordning f�r att ut�va sj�lvst�ndig

yrkesverksamhet, som person med hemvist i

en avtalsslutande stat har i den andra avtals�

slutande staten, f�r beskattas i den na andra

avtalsslutande stat. Detsamma g�ller vinst p�

grund av �verl�telse av s�dant fast driftst�lle

(f�r sig eller tillsammans med hela f� retaget)

eller av s�dan stadigvarande anordning.

485

�

SFS 1983:203

3. Gains derived by a resident of a Con�

tracting State from the alienation of ships or

aircraft operated in international traffic and

any property, other than immovable prop�

erty. pertaining to the operation of such ships

or aircraft shall be taxable only in th at Con�

tracting State,

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

talsslutande stat f�rv�rvar p� grund av �ver�

l�telse av skepp eller luftfartyg som anv�nds i

internationell trafik och annan egendom �n

fast egendom som �r h�nf�rlig till anv�nd�

ningen av s�dana skepp eller luftfartyg, be�

skattas endast i denna avtalsslutande stat.

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 Con�

tracting State unless he has a fixed base regu�

larly available to him i n the other Contracting

State for the purpose of performing his activi�

ties. If he has such a fixed base, the income

may be taxed in that other Contracting State
but only so much of it as is attributable to that

fixed base.

2. The term "professional services" in�

cludes especially independent scientific, lit�

erary, artistic, educational or teaching activ�

ities as well as the independent activities of
physicians, lawyers, engineers, architects,

dentists and accountants.

ARTIKEL 14

Sj�lvst�ndig yrkesut�vning

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 avtalsslutande

stat om han inte i den andra avtalsslutande

staten har stadigvarande anordning, som re�

gelm�ssigt st�r till hans f�rfogande f�r att

ut�va verksamheten. Om han har s�dan sta�

digvarande anordning, f�r inkomsten beskat�

tas i denna andra avtalsslutande stat men en�

dast s� stor del av den 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, advokat, in�

genj�r, arkitekt, tandl�kare och revisor ut�

�var.

ARTICLE 15
Dependent personal services

1. Subject to the provisions of Artides 16

and 18, salaries, wages and other similar re�

muneration, other than a pension, derived by

a resident of a Contracting State in res pect of

an employment shall be taxab le only in that

Contracting State unless the employment is

exercised in the other Contracting State. If

the employment is s o exercised, such remu�
neration as is derived therefrom may be

taxed in that other Contracting State.

2. Notwithstanding the provisions of para�

graph 1, remuneration derived by a resident

of a Contracting State in respect of an em�

ployment ex ercised in the other Contracting

State shall be taxable only in the first-men�

tioned Contracting State if:

(a) the recipient is present in that other

Contracting State for a period or periods not

ARTIKEL 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16

och 18 f�ranle der annat, beskattas l�n och

annan liknande ers�ttning, med undantag f�r

pension, som person med hemvist i en av�

talsslutande stat uppb�r p� grund av anst�ll�

ning, endast i denna avtalsslutande stat, s�vi�

da inte arbetet utf�rs i den andra avtalsslu�

tande staten. Om arbetet utf�rs i denna andra

avtalsslutande stat, f�r ers�ttning som upp�

b�rs f�r arbetet beskattas d�r.

2. Utan hinder av best�mmelserna i punkt

1 beskattas ers�ttning, som person med hem�

vist i en avtalsslutande s tat uppb�r f�r arbete

som utf�rs i den andra av talsslutande staten,

endast i den f�rstn�mnda avtalsslutandc sta�

ten, om:

a) mottagaren vistas i de n andra avtalsslu�

tande staten under tidrymd eller tidrymder

486

�

SFS 1983: 203

exceeding in the aggregate 183 days in the

calendar year concerned; and

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

half of, an employer who is not a resident of

that other Contracting State; and

manent establishment or a fixed base which

the employer has in that other Contracting

State.

3. Notwithstanding the provisions Of the

preceding paragraphs of this Article, remu�

neration derived in respect of an employment

exercised aboard a ship or aircraft operated
in international traffic by an enterprise of a

Contracting State may be taxed in th at Con�

tracting State.

som sammanlagt inte �verstiger 183 dagar un�

der kalender�ret i fr�ga, och

b) ers�ttningen betalas av arbetsgivare

som inte har hemvist i den andra avtalsslu�

tande staten eller p� dennes v�gnar, samt

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbetsgi�

varen har i den a ndra avtalsslutande staten.

3. Utan hinder av best�mmelserna i f�re�

g�ende punkter i denna artikel f�r ers�ttning

f�r arbete, som utf�rs ombord p� skepp eller

luftfartyg som anv�nds i inter nationell trafik

av f�retag i en avtalsslutande stat, beskattas i
denna avtalsslutande stat.

"f1

it'

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 Contracting State.

ARTIKEL 16

Styrelsearvode

Styrelsearvode och annan liknande ers�tt�

ning, som person med hemvist i en a vtalsslu�

tande stat uppb�r i egenskap av medlem i
styrelse eller annat liknande organ i bolag

med hemvist i den andra avtalsslutande sta�

ten, f�r beskattas i denna andra avtalsslu�

tande stat.

ARTICLE 17

Artistes and athletes

1. Notwithstanding the provisions of Arti�

cles 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 artiste, and a musician, or as an athlete,

from his personal act ivities as such exercised

in the o ther Contracting State, may be taxed

in that other Contracting State.

Such income shall, however, be exempt

from tax of that other Contracting State if

such activities are exercised by an individual,

being a resident of the first-mentioned Con�

tracting State, pursuant to a special pro�

gramme for cultural exchange agreed upon

between the Governments of the two Con�
tracting States.

2. Where income derived in respect of per�

sonal activities exercised by an entertainer or

an athlete in his capacity as such accrues not

to the entertainer or athlete himself but to

another person, that income may, notwith-

ARTIKEL 17

Artister och idrottsm�n

1. Utan hinder av best�mmelserna i artik�

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 egenskap av artist, s�

som teater- eller filmsk�despelare, radio- el�

ler televisionsartist eller musiker, eller av

idrottsman, beskattas i denna andra avtals�

slutande stat.

S�dan inkomst undantas emellertid fr�n

beskattning i denna andra avtalsslutande stat

om fysisk person med hemvist i den f�rst�

n�mnda avtalsslutande staten ut�var s�dan

verksamhet enligt ett s�rskilt program f�r

kulturellt utbyte som regeringarna i de b�da

avtalsslutande staterna har kommit �verens

om.

2. I fall d� inkomst genom personlig verk�

samhet, som artist eller idrottsman ut�var i

denna egenskap, inte tillfaller artisten eller

idrottsmannen sj�lv utan annan person, f�r

denna inkomst, utan hinder av bes t�mmelser-

487

: K

" t.
,1^

�

SFS 1983:203

standing the provisions of Articles 7, 14 and

15, be taxed in the Con tracting State in which

the activities of the entertainer or athlete are

exercised.

Such income shall, however, be exempt

from tax in that Contracting State if such

income is derived from the activities exer�

cised by an individual, being a resident of the

other Contracting State, pursuant to a special

programme for cultural exchange agreed

upon between the Governments of the two
Contracting States and accrues to another

person who is a resident of that other Con�

tracting State.

na i artik larna 7, 14 och 15, b eskattas i den

avtalsslutande stat d�r artisten eller idrotts�

mannen ut�var verksamheten.

S�dan inkomst undantas emellertid fr�n

beskattning i denna avtalsslutande stat om

inkomsten f�rv�rvas genom verksamhet som

fysisk person med hemvist i den andra av�

talsslutande staten ut�var enligt ett s�rskilt

program f�r kulturellt utbyte som regeringar�

na i de b�da avtalssluta nde staterna har kom�

mit �verens om och inkomsten tillfaller an�

nan person som har hemvist i denna andra

avtalsslutande stat.

ARTICLE 18

Government service

1. (a) Remuneration, other than a pen�

sion, paid by a Contracting State or a local

authority thereof to an individual in respect

of services rendered to that Contracting State

or local authority thereof, in the discha rge of

functions of a governmental nature, shall be

taxable only in that Contracting State.

(b) However, such remuneration shall be

taxable only in the other Contracting State if

the services are rendered in that other Con�

tracting State and the individual is a resident

of that ot her Contracting State who:

(i) is a national of that o ther Contracting

State; or

(ii) did not become a resident of that

other Contracting State solely for the pur�

pose of performing the ser vices.

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

to which contributions are made by, a Con�

tracting State or a local aut hority thereof to

an individual in respe ct of services rendered

to that Contracting State or local authority

thereof shall be taxable only in that Con tract�

ing State.

(b) However, such pension shall be taxa�

ble only in the other Contracting State if the
individual is a resident of, and a national of,

that other Contracting State.

3. The provisions of Articles 15. 16, 17 and

21 shall apply to remuneration and pensions

in respect of services rendered in connection

with a business carried on by a Contracting

State or a local autho rity thereof.

ARTIKEL 18

Offentlig tj�nst

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

sion), som betalas av en avtalsslutande stat

eller dess lokala myndigheter till fysisk per�

son p� grund av offentligt uppdrag i denna

avtalsslutande stats eller dess lokala myn�

digheters tj�nst, beskattas endast i denna av �

talsslutande stat.

b) S�dan ers�ttning beskattas emellertid

endast i den andra avtalsslutande staten om

arbetet utf�rs i denna andra avtalsslutande

stat och personen i fr�ga har hemvist i denna

andra avtalsslutande stat och:

1) � r medborgare i denna andra avtals�

slutande stat; eller

2) inte fick hemvist i denna andra av�

talsslutande stat uteslutande f�r att utf�ra

arbetet.

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

fonder till vilka bidrag l�mnas av, en avtals�

slutande stat eller dess lokala myndigheter till

fysisk person p� grund av arbete som utf�rts i

denna avtalsslutande stats eller dess lokala

myndigheters tj�nst, beskattas endast i denna

avtalsslutande stat.

b) S�dan pension beskattas emellertid en�

dast i den andra avtalsslut ande staten om per�

sonen i fr� ga har hemvist och �r medborgare i

denna andra avtalsslutande stat.

3. Best�mmelserna i artik larna 15, 16, 17

och 21 till�mpas p� ers�ttning och pension

som betalas p� grund av arb ete som utf�rts i

samband med r�relse som bedrivs av en av�

talsslutande stat eller dess lokala myndighe�

ter.

488

�

SFS 1983:203

ARTICLE 19

Students

Payments which a student or business ap�

prentice who is or was immediately before

visiting a Contracting State a resident of t he

other Contracting State and who is present in

the first-mentioned Contracting State solely

for the purpose of his education or training

receives for the purpose of his maintenance,

education or training shall be exempt from

tax in the first-mentioned Contracting State,

provided that such payments are made to him

from outside that first-mentioned Contracting
State.

ARTIKEL 19

Studerande

Studerande eller aff�rspraktikant, som har

eller omedelbart f�re vistelse i en avtalsslu�

tande stat hade hemvist i den andra avtalsslu�

tande staten och som vistas i den f�r stn�mn�

da avtalsslutande staten uteslutande f�r sin

undervisning eller utbildning, undantas fr�n

beskattning i den f�rstn�mnda avtalsslutande

staten f�r belopp som han erh�ller f�r sitt

uppeh�lle, sin undervisning eller utbildning,
under f�ruts�ttning att beloppen betalas till

honom fr�n k�lla utanf�r denna f�rstn�mnda

avtalsslutande stat.

ARTICLE 20
Swedish undivided estates

1. Where under the provisions of this Con�

vention a resident of Japan is entitled to ex�

emption from, or reduction of, Swedish tax,
similar exem ption or reduction shall be ap�

plied to the undivided estate of a deceased

person insofar as one or more of t he benefi�

ciaries is a reside nt of Japan.

2. Swedish tax on the undivided estate of a

deceased person shall, insofar as the income
accrues to a beneficiary who is a resident of

Japan, be allowed as a credit against Japa�

nese tax payable in r espect of that income, in

accordance with the provisions of paragraph

I of Article 22.

ARTIKEL 20
Svenska oskiftade d�dsbon

1. I fall d� enligt best�mmelserna i detta

avtal person med hemvist i Japan �r ber�tti�

gad till befrielse fr�n eller neds�ttning av

svensk skatt, skall motsvarande befrielse el�

ler neds�ttning medges oskiftat d�dsbo i den

m�n en eller flera av d�dsbodel�gare har

hemvist i Japan.

2, Svensk skatt p� oskiftat d�dsbo skall, i

den m�n inkomsten tillkommer d�dsbodel�

�gare med hemvist i Japan, avr�knas mot

japansk skatt som utg�r p� denna inkomst i

enlighet med best�mmelserna i artikel 22

punkt 1.

ARTICLE 21

Other income

1. Items of income of a resident of a Con�

tracting State, wherever arising, not dealt
with in the foregoing Articles of this Conven�

tion shall be taxable only in that Contracting

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 su ch income,

being a resident of a Contracting State, car�
ries on business in the other Contracting

State through a permanent establishment sit�

uated t herein, or performs in that other Con�

tracting State independent personal services

from a fixed base situated therein, and the

right or property in respect of which the in-

ARTIKEL21

Annan inkomst

1. Inkomst som person med hemvist i en

avtalsslutande stat f�rv�rvar och som inte

behandlas i f�reg� ende artiklar i d etta avtal

beskattas endast i denna avtalsslutande stat,

oavsett varifr�n inkomsten h�rr�r.

2. Best�mmelserna i punkt 1 till�mpas inte

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

egendom som avses i artikel 6 punkt 2, om

mottagaren av inkomsten har hemvist i en

avtalsslutande stat och bedriver r�relse i den
andra avtalsslutande staten fr�n d�r bel�get

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

verksamhet i denna andra avtalsslutande stat

fr�n d�r bel�gen stadigvarande anordning,

samt den r�ttighet eller egendom i fr�ga om

vilken inkomsten betalas �ger verkligt sam-

489

' 1

�

SFS 1983:203

come 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.

3. Notwithstanding the provisions of the

preceding paragraphs of this Article, items of

income of a resident of a Contracting State

not dealt with in the foregoing Articles of this
Convention and arising in the other Contract�
ing State may be taxed in that other Contract�

ing State.

band med det fasta driftst�llet eller den sta�

digvarande anordningen. I s �dant fall till�m�

pas best�mmelserna i ar tikel 7 respektive ar�
tikel 14.

3. Inkomst vilken inte behandlas i f� reg�

ende artiklar i detta avtal, som person med

hemvist i en avtalsslutande stat f�rv�rvar och

som h�rr�r fr�n den andra avtalsslutande sta�
ten, f�r, utan hinder av best�mmelserna i f��

reg�ende punkter i d enna artikel, beskattas i

denna andra avtalsslutande stat.

ARTICLE 22

Elimination of double taxation

1. Subject to the laws of Japan regarding

the allowance as a credit against Japanese tax
of tax payable in any country other than Ja�

pan:

(a) Where a resident of Japan derives in�

come from Sweden which may be taxed in
Sweden in accordance with the provisions of

this Convention, the amount of Swedish tax
payable in respect of that income shall be

allowed as a credit against the Japanese tax
imposed on that resident. The amount of cre�

dit, however, shall not exceed that part of the
Japanese tax which is appropriate to that in�
come.

(b) Where the income derived from Swe�

den is a dividend paid by a company which is
a resident of Sweden to a company which is a

resident of Japan and which owns not less
than 25 per cent either of the voting shares of
the company paying the dividend, or of the
total shares issued by that company, the

credit shall take into account the Swedish tax

payable by the company paying the dividend

in respect of its income.

2. (a) Subject to the provisions of sub-par�

agraph (c) of this paragraph and of paragraph

3 of Article 10, where a resident of Sweden

derives income which may be taxed in Japan

in accordance with the provisions of this
Convention, Sweden shall allow as a deduc�
tion from Swedish tax on the income of that

resident an amount equal to the income tax

paid in Japan. Such deduction shall not, how�

ever, exceed that part of the Swedish tax as
computed before the deduction is given,

which is appropriate to the income which

may be taxed in Japan.

(b) Notwithstanding the provisions of sub-

ARTIKEL 22
Undvikande av dubbelbeskattning

1. 1 enlighet med lagstiftningen i Japan be�

tr�ffande avr�kning mot japansk skatt av
skatt som betalas i ann at land �n Japan g�ller

f�ljande:

a) Om person med hemvist i Japan uppb�r

inkomst fr�n Sverige som enligt best�mmel�
serna i detta avtal f�r beskattas i Sverige,
skall den svenska skatt som betalas p� denna
inkomst avr�knas mot den japanska skatt
som p�f�rs denna person. Avr�kningsbelop-

pet f�r emellertid inte �verstiga den del av

den japanska skatten som �r h�nf�rlig till

denna inkomst.

b) Om inkomsten som uppb�rs i Sverige

utg�rs av utdelning som bolag med hemvist i

Sverige betalar till bolag med hemvist i Ja�

pan, vilket �ger minst 25 procent av antingen

r�stetalet f�r aktierna i det bolag som betalar
utdelningen eller av samtliga aktier i detta
bolag, skall vid avr�kningen medtas den

svenska skatt som bolaget som betalar utdel�

ningen erl�gger p� sin inkomst.

2. a) Om person med hemvist i Sverige

f�rv�rvar inkomst som enligt best�mmelser�

na i detta avtal f�r beskattas i Japan, skall

Sverige, s�vida inte best�mmelserna i p unkt

c) nedan eller i artikel 10 punkt 3 f�ranleder
annat, fr�n svensk skatt p� denna persons

inkomst avr�kna ett belopp motsvarande den

inkomstskatt som betalats i Japan. Avr�k-
ningsbeloppet skall emellertid inte �verstiga

den del av den svenska skatten, ber�knad

utan s�dan avr�kning, som �r h�nf�rlig till

den inkomst som f�r beskattas i Jap an.

b) Om person med hemvist i S verige f�r-

490

�

SFS 1983:203

paragraph (a) of this paragraph, where a resi�

dent of Sw eden derives income which, in ac�

cordance with the provisions of Articles 7

and 14, may be taxed in Japan, Sweden shall

exempt such income from tax.

income which shall be taxable only in Japan

in accord ance with the provisions of Article

18 or shall be exempt from Swedish tax in

accordance with sub-paragraph (b) of this

paragraph, Sweden may incl ude that income

in the tax base but shall allow as a deduction

from the Swedish tax that part of the Swedish

tax which is appropriate to the income de�

rived from Japan.

v�rvar inkomst som enligt best�mmelserna i

artiklarna 7 och 14 f�r beskattas i Japan, skall

Sverige, utan hinder av best�mmelserna i

punkt a) ovan, undanta denna inkomst fr�n

skatt.

c) Om person med hemvist i Sverige f�r�

v�rvar inkomst som enligt best�mmelserna i

artikel 18 beskattas endast i Japan eller enligt

punkt b) ovan skall undantas fr�n skatt i Sve�

rige, f�r Sverige inr�kna inkomsten i beskatt�

ningsunderlaget men skall minska de n svens�

ka skatten med den del av skatten som �r

h�nf�rlig till den ink omst som uppburits fr�n

Japan.

ARTICLE 23

Non-discrimination

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 o ther or more bur�

densome than the taxation and connected re�

quirements to which nationals of that other

Contracting State in the same circumstances

are or may be subjected. This provision shall,

notwithstanding the provisions of Article 1,

also apply to persons who are not residents of

one or both of the Contracting States.

2. The taxation on a permanent establish�

ment or a fixed base which a person being a

resident of a Contracting State has in the

other Contracting State shall not be less fa�

vourably levied in that other Contracting

State than the taxation levied on persons

being residents of that other Contracting

State carrying on the same activities.

This provision shall not be construed as

obliging a Contracting State to grant to resi�
dents of the other Contracting State any per�

sonal allowances, reliefs and reductions for
taxation purposes on account of civil status

or family responsibilities which it grants to its

own residents.

3. Except where the provisions of Article

9, paragraph 6 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

ARTIKEL 23

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat

skall inte i den andra avt alsslutande 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 avtalsslutande stat under samma

f�rh�llanden �r eller kan bli underkastad.

Utan hinder av best�mmelserna i artikel 1

till�mpas denna best�mmelse �ven p� person

som inte har hemvist i en av talsslutande stat

eller i b�da avtals slutande staterna.

2. Beskattningen av fast driftst�lle eller

stadigvarande anordning, som person med

hemvist i en avtalsslutande stat har i den

andra avtalsslutande staten, skall i denna

andra avtalsslutande stat inte vara mindre

f�rdelaktig �n beskattningen av personer med

hemvist i denna andra avtalsslutande stat,

vilka bedriver verksamhet av samma slag.

Denna best�mmelse anses inte medf�ra

skyldighet f�r en avtalsslutande stat att med�

ge person med hemvist i den and ra avtalsslu�

tande staten s�dant personligt avdrag vid be�

skattningen, s�dan skattebefrielse eller skat-

teneds�ttning p� grund av civilst�nd eller f�r�

s�rjningsplikt mot familj som medges person

med hemvist i den egna sta ten.

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

kel 9, artikel 11 punk t 6 eller artikel 12 punk t

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

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

person med hemvist i den andra avtalsslu�
tande staten avdragsgilla vid best�mmandet

491

�

SFS 1983:203

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 Contracting State.

4. 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 Contracting State to any taxation or

any requirement connected therewith which

is other or more burdensome than the taxa�

tion and connected requirements to which

other similar enterprises of the first-men�

tioned Contracting State are or may be sub�
jected.

5. The provisions of this Article shall,

notwithstanding the provisions of Article 2,

apply to taxes of every kind and description.

av den beskattningsbara inkomsten f�r s�

dant f�retag p� samma villkor som betalning

till person med hemvist i den f�rstn�mnda

avtalsslutande staten.

4. F�retag i en avtalsslutande stat, vars

kapital helt eller delvis �gs eller kon trolleras,

direkt eller indirekt, av en eller flera personer

med hemvist i den andra avtalsslutande sta�

ten, skall inte i den f�rstn�mnda avtalsslu�

tande staten bli f�rem�l f�r beskattning eller

d�rmed sammanh�ngande krav som �r av an�

nat slag eller mer tyngande �n den beskatt�

ning och d�rmed sammanh�ngande krav som

annat liknande f�retag i den f�rstn�mnda av�

talsslutande staten �r eller kan bli underkas�

tat.

5. Utan hinder av best�mmelserna i artikel

2 till�mpas best�mm elserna i f�revarande ar�

tikel p� skatter av varje slag och beskaffen�

het.

ARTICLE 24

Mutual agreement procedure

1. Where a person considers that the ac�

tions of one or both of the Contracting States
result or will result for him in taxatio n not in

accordance with the provisions of this Con�

vention, he may, irrespective of the remedies

provided by the domestic laws of those Con�

tracting States, present his case to the com�

petent authority of the Contracting State of

which he is a resident or, if his case 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 notification of the action

resulting in taxation not in accordance with

the provisions of this 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 au�

thority of the other Contracting State, with a

view to the avoidance of taxation not in ac�

cordance with the provisions of this Conven�

tion. Any agreem ent reached shall be imple�

mented notwithstanding any time limits in the

domestic laws of the Con tracting States.

3. The competent authorities of the Con-

ARTIKEL 24
F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslu�

tande stat eller b�da avtalsslutande staterna

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

kommer att medf�ra beskattning som strider

mot best�mmelserna i d etta avtal, kan han,

utan att detta p�verkar hans r�tt att anv�nda

sig av de r�ttsmedel som finns i dessa avtals�

slutande staters interna r�ttsordning, fram�

l�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 avtalsslutande stat d�r han �r

medborgare. Saken 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 avtal.

2. Om den beh�riga myndigheten finner

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

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

myndigheten s�ka l�sa fr�gan genom �msesi�

dig �verenskommelse med den beh�riga

myndigheten i den andra avtalsslutande sta�

ten i syfte att undvika beskattning som strider

mot best�mmelserna i det ta avtal. �verens�

kommelse som tr�ffats skall genomf�ras utan

hinder av tidsgr�nser i de avtalsslut ande sta�

ternas interna lagstiftning.

3. De beh�riga myndigheterna i de avtals-

492

�

trading States shall endeavour to resolve by

mutual agreement any difficulties or doubts

arising as to the interpretation or application

of this Convention. They may also consult

together for the elimination of double taxa�

tion in cases not provided for in this 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 sense of the preceding para�
graphs of this A rticle.

SFS 1983:203

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 detta avtal.

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

dubbelbeskattning i fall som in te omfattas av
detta avtal.

4. De beh�riga myndigheterna i de av tals�

slutande staterna kan tr�da i direkt f�rbindel�

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

kommelse i de fall so m angivits i f�reg�end e
punkter i denna artikel.

Ii''

ARTICLE 25

Exchange of information

1. 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 this Convention in�

sofar as the taxation thereunder is not con�

trary to this Convention. The exchange of

information is not restr icted by article 1. Any

information received by a Contracting State
shall be treated as secret in the same manner

as information obtained under the domestic

laws of that Contracting State and shall be

disclosed only to persons or authorities, in�

cluding courts and administrative bodies, in�

volved in the assessment or collection of, the

enforcement or prosecution in r espect of, or

the determination of appeals in relation to,
the taxes covered by this Convention. Such

persons or authorities shall use the informa�

tion only for such purposes. They may dis�
close the information in public court proceed�

ings or injudicial decisions.

2. In no case 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 the 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 th at or of the

other Contracting State; or

close any trade, business, industrial, com�

mercial or professional secret or trade pro-

ARTIKEL 25

Utbyte av upplysningar

1. De beh�riga myndigheterna i de a vtals�

slutande staterna skall utbyta s�dana upplys�

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

st�mmelserna i detta avtal eller i de avtalsslu�
tande staternas interna lagstiftning i fr�ga om

skatter som omfattas av detta avtal i den m�n

beskattningen enligt denna lagstiftning inte

strider mot detta avtal. Utbytet av upplys�

ningar begr�nsas inte av artikel 1. Upplys�
ningar som en avtalsslutande stat mottagit

skall behandlas s�som hemliga p� samma s�tt

som upplysningar, som erh�llits enligt den
interna lagstiftningen i d enna avtalsslutande

stat och f�r yppas endast f�r personer eller

myndigheter (d�ri inbegripna domstolar och

f�rvaltningsorgan) som fastst�ller, uppb�r el�

ler indriver de skatter som omfattas av detta

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

digheter skall anv�nda upplysningarna endast

f�r s�dana �ndam�l. De f�r yppa upplysning�
arna vid offentlig r�tteg�ng eller i dom stols�

avg�randen.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat

att:

a) vidta f�rvaltnings�tg�rder som avviker

fr�n lagstiftning och administrativ praxis i
denna avtalsslutande stat eller i den andra

avtalsslutande staten;

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

liga enligt lagstiftning eller sedvanlig admi�

nistrativ praxis i denna avtalsslutande 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

493

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SFS 1983:203

cess, or inforination, the disclosure of which

would be contrar y to public policy.

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

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

(ordre public).

ARTICLE 26

Diplomatic agents and considar officers

Nothing in this C onvention shall affect the

fiscal privileges of diplomatic agents or con�

sular officers under the general rules of inter�

national law or under the provisions of s pe�

cial agreements.

ARTIKEL 26
Diplomatiska f�retr�dare och konsul�ra

tj�nstem�n

Best�mmelserna i det ta avtal ber�r inte de

privilegier vid beskattningen som enligt folk�

r�ttens allm�nna regler eller best�mmelser i

s�rskilda �verenskommelser tillkommer di�

plomatiska f�retr�dare eller konsul�ra tj�ns�

tem�n.

ARTICLE 27

Entry into force

1. This Convention shall be ratified and the

instruments of ratification shall be exchanged

at Tokyo as soon as possible.

2. This Convention shall enter into force on

the thirtieth day after the date of the ex�

change of instruments of ratification and shall

have effect:

(a) in Japan:

as regards income for any taxable year be�

ginning on or after the first day of January of

the calendar year next following that in which

this Convention enters into force; and

(b) in Sweden:

as regards income de rived on or after the

first day of Januar y of the calendar year next
following that in which this Convention

enters into force.

3. The Convention between Japan and

Sweden for the Avoidance of Double Taxa�

tion and the Prevention of Fiscal Evasion

with respect to Taxes on Income signed at

Tokyo on December 12, 1956, modified and

supplemented by the Protocol signed at To�

kyo on April 15, 1964, shall terminate and

cease to have effect in respect of income to

which this Convention applies under the

provisions of paragraph 2.

ARTIKEL 27

Ikrafttr�dande

1. Detta avtal skall ratificeras och ratifika-

tionshandlingarna skall utv�xlas i Tokyo sna�

rast m�jligt.

2. Detta avtal tr�der i kraft trettionde da�

gen efter den d� utv�xlingen av ratifikations-

handlingarna skedde och skall till�mpas:

a) i Japan:

betr�ffande inkomst h�nf�rlig till beskatt�

nings�r som b�rjar den 1 januari kalender�ret

n�rmast efter det d� avtalet tr�der i kraft eller

senare; och

b) i Sverige:

betr�ffande inkomst som f�rv�rvas den 1

januari kalender�ret n�rmast efter det d� av�

talet tr�der i kraft eller se nare.

3. Avtalet mellan Japan och Sverige f�r

undvikande av dubbelbeskattning och f�r�

hindrande av skatteflykt betr�ffande in�

komstskatter, som undertecknades i Tokyo

den 12 december 1956 och som �ndra des och

kompletterades genom protokoll underteck�

nat i Tokyo den 15 april 1964, skall upph�ra

att g�lla och inte l�ngre till�mpas betr�ffande

inkomster p� vilka de tta avtal blir till�mpligt

enligt best�mme lserna i punkt 2.

ARTICLE 28

Termination

This Convention shall continue in effect

indefinitely but eith er Contracting State may,

on or before the thirtieth day of June of any

calendar year beginning after the expiration

ARTIKEL 28

Upph�rande

Detta avtal f�rblir i kraft utan tidsbe�

gr�nsning men envar av de avtalsslutande

staterna �ger att - senast den 30 juni under

ett kalender�r, som b�rjar efter utg�ngen av

494

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SFS 1983:203

of a period of five years from the date of its

entry into force, give to the other Contracting

State, through the diplomatic channel, writ�

ten notice of te rmination and, in such event,

this Convention shall cease to have effect;

(a) in Japan:
as regards income for any taxable year be�

ginning on or after the first day of January of

the calendar year next following that in which

the notice of terminat ion is given; and

(b) in Sweden;
as regards income derived on or after the

first day of Janua ry of the calendar year next

following that in which the notice of termina�
tion is given.

IN WITNESS WHEREOF the under�

signed, duly authorized thereto by their re�

spective Governments, have signed this Con�

vention.

en tidrymd av fem �r r�knat fr�n dagen f�r

avtalets ikrafttr�dande p� diplomatisk v�g

skriftligen upps�ga avtalet hos den andra av�

talsslutande staten. I h�nde lse av s�dan upp�

s�gning upph�r detta avtal att g�lla;

a) i Japan;

betr�ffande inkomst h�nf�rlig till beskatt�

nings�r som b�rjar den 1 januari kalender�ret

n�rmast efter det d� upps�gning sker eller

senare; och

b) i Sverige;

betr�ffande inkomst som f�rv�rvas den 1

januari kalender�ret n�rmast efter det d�

upps�gning sker eller senare.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade av sina re�
spektive regeringar, undertecknat detta av�

tal.

DONE in Duplicate at Stockholm on 21

January 1983 in the English language.

Som skedde i Stockholm den 21 januari

1983 i tv� exem plar p� engelska spr�ket.

For the Government of Sweden;

F�r Sveriges regering;

Lennart Bodstr�m

Minister for Foreign Affairs

Lennart Bodstr�m

Utrikesminister

For the Government of Japan;

F�r Japans regering;

Wataru Owada

Ambassador Extraordinary and Plenipoten�

tiary of Japan

Wataru Owada

Japans ambassad�r

�

;

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Tjänster

Utbildningar

Juridisk rådgivning

SFS 1983:203

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