SFS 1983:534

Start / Skatterätt / Lag (1983:534) om dubbelbeskattningsavtal mellan Sverige och Bangladesh / SFS 1983:534

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                             </style> <div id="page1-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983; 534 Lag e Utkom fr�n trycket om dubbeibeskattmngsavtal mellan Sverige och den 20 juni 1983 Bangladesh; utf�rdad den 21 april 1983. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande inkomstskatter som Sverige och Bangladesh under� tecknade den 3 maj 1982 skall tillsammans med det protokoll som �r fog at till avtalet g�lla f�r Sveriges del. Avtalets och protokollets inneh�ll framg�r av bilaga till denna lag. 2 � Avtalets beskattningsregler skall till�mpas endast i den m�n de m ed� 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 stri der mot best�m� melserna i av talet, kan han ans�ka om r �ttelse enligt artikel 25 punkt I 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 skattsk yldigs 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 var it skyldig att l�mna. Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar OLOF PALME KJELL-OLOF FELDT (Finansdepartementet) 1312 'Prop. 1982/83:96. SkU 33, rskr 22 4. � </div> <div id="page2-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> CONVENTION BETWEEN THE GOV� ERNMENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF BANGLADESH FOR THE AVOID� ANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVA� SION WITH RESPECT TO TAXES ON INCOME The Government of the Kingdom of Swe� den and the Government of the People's Re� public of Bangladesh, Desiring to conclude a Convention for the avoidance of double taxation and the preven� tion of fiscal evasion with res pect to taxes on income; Have agreed as follows: SFS 1983:534 Bilaga (�vers�ttning) AVTAL MELLAN KONUNGARIKET SVERIGES REGERING OCH FOLK� REPUBLIKEN BANGLADESHS RE� GERING F�R UNDVIKANDE AV DUBBELBESKATTNING OCH F�R� HINDRANDE AV SKATTEFLYKT BE� TR�FFANDE INKOMSTSKATTER Konungariket Sveriges regering och Folk� republiken Bangladeshs regering, som �nskar ing� ett avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skat� teflykt betr�ffande inkomstskatter, har kom� mit �verens om f�ljande: ARTICLE 1 Personal 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. This Convention shall apply to taxes on income imposed by or on behalf of a Con� tracting State or of its local aut horities, irres� pective of the manner in which they are le� vied. 2. There shall be regarded as taxes on in� come all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which this Con� vention shall apply are: (a) in the case of Bangladesh: the income tax (hereinafter referred to as "Bangladesh tax"); (b) in the case of Sweden: (i) the State income tax, including sail� ors' tax and coupo n tax; 83-SFS 1983 ARTIKEL 2 Skatter som omfattas av avtalet 1. Detta avtal till�mpas p� in komstskatter som p�f�rs av en avtalsslutande stat eller dess lokala myndigheter eller f�r dessas r�k� ning, oberoende av s�ttet p� vilket s katterna uttages. 2. Med inkomstskatter f�rst�s alla skatter som utg�r p� inkomst i de ss helhet eller p� delar av inkomst, d�ri inbegripna skatter p� vinst genom �verl�telse av l�s eller fast egen� dom. 3. De f�r n�rvarande utg�ende skatter, p� vilka avtalet till�mpas, �r: a) I Ban gladesh: inkomstskatten (skatt av s�dant slag ben�mns i det f�ljande "bangla- deshisk skatt"); b) i Sverige: 1) den statliga inkomstskatten, sj�� mansskatten och kupongskatten d�ri inbe� gripna, 1313 i . "j: " "! \ j '."n-' ' i � </div> <div id="page3-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 (ii) the tax on undistributed profits of companies and the tax on distribution in connection with reduction of share capital or the winding-up of a company; (iii) the tax on public entertainers; and (iv) the communal income tax; (herein� after referred to as "Swedish tax"). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in ad dition to. or in place of, the existing taxes. The competent authorities shall notify each other of any significant changes which have been made in their re� spective taxation laws. 2) utskiftningsskatten ningsskatten. och ers�tl- 3) bevillningsavgiften lor vissa offent� liga f�rest�llningar, och 4) kommunalskatten; (skatt av s�dant slag ben�mns i det f�ljande "svensk skatt"). 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet p�f�rs vid sidan av eller i s tallet f�r de f�r n�rvarande utg�ende skatterna. De beh�riga myndighe� terna skall meddela varandra de v�sentliga �ndringar som vidtagits i respektive skatte� lagstiftning. ARTICLE 3 General definitions 1. In this Convention, unless the context otherwise requires: (a) the term "Bangladesh" means the Peo� ple's Republic of Bangladesh; (b) the term "Sweden" means the King� dom of Sweden; (c) the terms "a Contracting State" and "the other Contracting State" mean Bangla� desh or Sweden as the context requires; (d) the term "person" includes an individ� ual. a company and any other body of per� sons; (e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; (0 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; (g) the term "nationals" means: (i) all individuals possessing the nation� ality of a Contracting State; (ii) all legal persons, partnerships and associations deriving their status as such from the laws in force in a Contracting State; (h) the term "international traffic" means any transport by a ship or aircraft operated ARTIKEL 3 Aiinuinna definitioner I. Om inte sammanhanget f�ranleder an� nat, har i d elta avtal f�ljande uttryck nedan angiven betydelse: a) "Bangladesh" �syftar Folkrepubliken Bangladesh; b) "Sverige" asyftar Konungariket Sve� rige; c) "en avtalsslutande stat" och "den an� dra avtalsslutande staten" asyftar Bangla� desh eller Sverige, alltefter som sammanhanget kr�ver; d) "person" inbegriper fysisk person, bo� lag och annan sammanslutning; e) "bolag" �syftar juridisk person eller an� nan som vid beskattningen behandlas s�som juridisk person; f) "f�retag i en avtalsslutande stat" och "f�retag i d en andra avtalsslutande staten" �syftar f�retag som bedrivs av person med hemvist i en avtalsslutande stat, respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten; g) "medborgare" �syftar: 1) fysisk person som har medborgarskap i en avtalsslutande stat. 2) juridisk person och annan samman� slutning som bildats enligt den lagstiftning som g�ller i en a vtalsslutande stat; h) "internationell trafik" asyftar transport med skepp eller luftfartyg som anv�nds av 1314 � </div> <div id="page4-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 by an enterprise of a Contracting State, ex� cept when the ship or aircraft is operated solely between places in the other Contract� ing State; (i) the term "competent authority" means in the case of Bangladesh, the National Board of Revenue or its authorised represen� tative and in the case of Sweden, the Minister of the Budget or his authorised representa� tive. 2. As regards the application of the 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 law of that State concerning the taxes to which the Convention applies. f�retag i en avtalsslutande stat utom d� skep� pet eller luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande stat� en; i) "beh�rig myndighet" �syftar i Bangla� desh, "the National Board of Revenue" eller dess befullm�ktigade ombud och 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 statens lagstiftning r�rande s�dana skatter p� vilka avtalet till�mpas. ! ARTICLE 4 Resident 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that St ate. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he h as a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital i nterests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resi� dent of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the ques� tion by mutual agreem ent. ARTIKEL 4 Hemvist 1. Vid till�mpningen av det ta avtal �syftar uttrycket "person med hemvist i en avtals� slutande stat" person som enligt lagstift� ningen i denna stat �r skattskyldig d�r p� grund av hemvist, bos�ttning, plats f�r f�re� tagsledning eller annan liknande omst�n� dighet. Uttrycket inbegriper emellertid inte person som �r skattskyldig i denna stat en� dast f�r inkomst fr�n k�lla i denna sta t. 2. D� p� grund av best�m melserna i punkt 1 fys isk person har hemvist i b�da avt alsslu� tande staterna, best�ms hans hemvist p� f�l� jande s�tt: a) Han anses ha hemvist i den sta t d�r han haren bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist i den stat med vilken hans personliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnads� intressena). b) Om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfo� gande, anses han ha hemvist i d en stat d�r han stadigvarande vistas. c) Om han stadigvaran de vistas i b�da sta � terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare. d) Om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem, avg�r de beh�riga myndigheterna i de avtalsslutande staterna fr�gan genom �msesi� dig �verenskommelse. 1215 ill: ic i-) � </div> <div id="page5-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 (ii) the tax on undistributed profits of companies and the tax on distribution in connection with reduction of share capital or the winding-up of a company; (iii) the tax on public entertainers; and (iv) the communal income tax; (herein� after referred to as "Swedish tax"). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in a ddition to. or in place of. the existing taxes. The competent authorities shall notify each other of any significant changes which have been made in their re� spective taxation laws. 2) utskiftningsskatten ningsskatten. och ersati- 3) bevillningsavgiften f�r vissa offent� liga f�rest�llningar, och 4) kommunalskatten; (skatt av s�dant slag ben�mns i det f�ljande "svensk skatt"). 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag. som efter undertecknandet av avtalet p�f�rs vid sidan av eller i stiillel f�r de f�r n�rvarande utg�ende skatterna. De beh�riga myndighe� terna skall meddela varandra de v�sentliga �ndringiir som vidtagits i respektive skatte� lagstiftning. ARTICLE 3 General definitions 1. In this Convention, unless the context otherwise requires: (a) the term "Bangladesh" means the Peo� ple's Republic of Bangladesh; (b) the term "Sweden" means the King� dom of Sweden; (c) the terms "a Contracting State" and "the other Contracting State" mean Bangla� desh or Sweden as the context requires; (d) the term "person" includes an individ� ual. a company and any other body of per� sons; (e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) 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 Stale; (g) the term "nationals" means: (i) all individuals possessing the nation� ality of a Contracting State; (ii) all legal persons, partnerships and associations deriving their status as such from the laws in force in a Contracting State; (h) the term "international traffic" means any transport by a ship or aircraft operated ARTIKEL 3 Alhndnna definitioner 1. Om inte sammanhanget f�ranleder an� nat, har i d etta avtal f�ljande uttryck nedan angiven betydelse: a) "Bangladesh" �syftar Folkrepubliken Bangladesh; b) "Sverige" �syfiar Konungariket Sve� rige; c) "en avtalsslutande stat" och "den an� dra avtalsslutande staten" �syftar Bangla� desh eller Sverige. alltefter som sammanhanget kr�ver; d) "person" inbegriper fysisk person, bo� lag och annan sammanslutning; e) "bolag" �syftar juridisk person eller an� nan som vid beskattningen behandlas s�som juridisk person; fj "f�retag i en avtalsslutande stat" och "f�retag i d en andra avtalsslutande staten" �syftar f�retag som bedrivs av person med hemvist i en avtalsslutande stat. respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten; g) "medborgare" �syftar: 1) fysisk person som har medborgarskap i en a vtalsslutande stat, 2) juridisk person och annan samman� slutning som bildals enligt den lagstiftning som g�ller i en avtalsslutande stat; h) "internationell traHk" asyftar transport med skepp eller luftfartyg som anv�nds av 1314 � </div> <div id="page6-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> by an enterprise of a Contracting State, ex� cept when the ship or aircraft is operated solely between places in the other Contract� ing State; (i) the term "competent authority" means in the case of Bangladesh, the National Board of Revenue or its authorised represen� tative and in the case of Sweden, the Minister of the Budget or his authorised representa� tive. 2. As regards the application of the 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 law of that State concerning the taxes to which the Convention applies. ARTICLE 4 Resident 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State. 2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he h as a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resi� dent of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) if he is a national of both States or of neither of them , the competent authorities of the Contracting States shall settle the ques� tion by mutual agree ment. SFS 1983:534 f�retag i en avtalsslutande stat utom d� skep� pet eller luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande stat� en; i) "beh�rig myndighet" �syftar i Bangla� desh, "the National Board of Revenue" eller dess befullm�ktigade ombud och i Sverige, budgetministern eller dennes befullm�ktigade ombud. 2. D� en avtalsslutande stat till�mpar detta avta] anses, s�vida inte sammanhanget f�ran� leder annat, varje uttryck som inte definierats i avtalet, ha den betydelse som uttrycket har enligt den statens lagstiftning r�rande s�dana skatter p� vilka avtalet till�mpa s. ARTIKEL 4 Hemvist 1. Vid till�mpningen av dett a avtal �syftar uttrycket "person med hemvist i en avtals� slutande stat" person som enligt lagstift� ningen i denna stat �r skattskyldig d�r p� grund av hemvist, bos�ttning, plats f�r f�re� tagsledning eller annan liknande omst�n� dighet. Uttrycket inbegriper emellertid inte person som �r skattskyldig i de nna stat en� dast f�r inkomst fr�n k�lla i denna s tat. 2. D� p� grund av best�mm elserna i punkt 1 fysisk person har hemvist i b�da avtalsslu� tande staterna, best�ms hans hemvist p� f�l� jande s�tt: a) Han anses ha hemvist i den sta t d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist i den stat med vilken hans personliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnads� intressena). b) Om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfo� gande, anses han ha hemvist i d en stat d�r han stadigvarande vistas. c) Om han stadigvaran de vistas i b�da st a� terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r m edborgare. d) Om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem, avg�r de beh�riga myndigheterna i de avtalsslutande staterna fr�gan genom �msesi� dig �verenskommelse. 1:,^' � </div> <div id="page7-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 3. Where by reason of the provisions of paragraph I a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses personen i fr �ga ha hemvist i de n stat d�r den har sin verkliga ledning. 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; (f) a warehouse, in relation to a person providing storage facilities for others; and (g) 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 or assembly project constitutes a per� manent establishment only if it lasts more than 183 days. 4. Notwithstanding the preceding provi� sions of this Article, the term "permanent establishment" shall be deemed not to in� clude: (a) the use of facilities solely for purpose of storage or display of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise sole� ly for the purpose of storage or display; (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 business solely for the purpose of purchasing goods or merchandise or of collecting infor� mation, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of advertis� ing, for the supply of information, for scien- ARTII<.EL5 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; n lagerbyggnad, i fr�ga om person som tillhandah�ller lagerutrymme �t utom� st�ende; och g) gruva, olje- eller gask�lla, stenbrott eller annan plats for utvinning av naturtill� g�ngar. 3. Plats f�r byggnads-, anl�ggnings- eller installationsverksamhet utg�r fast driftst�lle endast om verksamheten p�g�r mer �n 183 dagar. 4. Utan hinder av f�reg�ende best�m� melser i denna artikel anses uttrycket "fast driftst�lle" inte innefatta: a) anv�ndningen av anordningar uteslu� tande f�r lagring eller utst�llning av f�retaget tillh�riga varor; b) innehavet av ett f�retaget tillh�rigt va� rulager uteslutande f�r lagring eller utst�ll� ning; 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 ombes�rja reklam, meddela upplysning- 1316 � </div> <div id="page8-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> tific research, or for similar activities which have a preparatory or auxiliary character, for the enterprise. 5. A person acting in a Contracting State for or on behalf of an enterprise of the other Contracting State-other than an agent of an independent status to whom paragraph 6 ap- plies-shail be deemed to be a permanent es� tablishment in the first-mentioned State, if: (a) he has, and habitually exercises, in the first-mentioned State a general authority to conclude contracts for or on behalf of the enterprise, unless his activiti es are limited to the purchase of goods or merchandise for or on behalf of the enterp rise, or (b) he habitually maintains in the first- mentioned State a stock of goods or mer� chandise belonging to the enterprise from which he regularly delivers goods or mer� chandise for or on behalf of the enterp rise, or (c) he habitually secures orders for the sale of goods or merchandise in the first- mentioned State, wholly or almost wholly for the enterprise itself, or for the enterprise or other enterprises which are controlled by it or have a controlling interest in it. 6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general com� mission agent or any other agent of an inde� pendent status, where such person is acting in the ordina ry course of his bus iness and his activities are not as described in sub-para� graph (c) of paragraph 5. 7. The fact that a com pany which is a resi� dent of a Contracting State controls or is controlled by a co mpany which is a resident of the other C ontracting State, or which car� ries on business in that other State (whether through a permanent establishment or other� wise), shall not of itself constitute either com� pany a permanent establishm ent of the other. SFS 1983:534 ar, bedriva vetenskaplig forskning eller ut�va liknande verksamhet, som �r av f�rbe� redande eller bitr�dande art. 5. Person som �r verksam i en avtalsslu� tande stat f�r ett f�retag i den andra avtals� slutande staten eller p� dess v�gnar - annan �n s�dan oberoende representant p� vilken punkt 6 till�mpas - anses utg�ra fast drift� st�lle i den f�rstn �mnda staten om: a) han i den f�rstn�mnda staten har och d�r regelbundet anv�nder en generell full� makt att sluta avtal i f� retagets namn samt verksamheten inte begr�nsas till ink�p av varor f�r f�retagets r�kning, eller b) han regelm�ssigt i den f�rstn� mnda sta� ten disponerar ett f�retaget tillh�rigt varu� lager fr�n vilket han f�r f�retaget eller p� dess v�gnar regelbundet levererar varor, eller c) han i den f �rstn�mnda staten regelbun� det inf�rskaffar order r�rande f�rs�ljning av varor uteslutande eller n�stan uteslutande f�r f�retaget i fr�ga eller f�r f�retaget och andra f�retag, �ver vilka f �rstn�mnda f�retag har ett best�mmande inflytande eller vilka sj�lva har ett best�mmande inflytande �ver det f�rstn�mnda f�retaget. 6. F�retag i en avtalsslutande stat anses inte ha fast driftst�lle i den andra avtalsslu� tande staten endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna a ndra stat genom f�rmedling av m�klare, kommission�r eller annan oberoende representant, om s� dan person d�rvid bedriver sin sedvanliga af� f�rsverksamhet och hans verksamhet inte �r s�dan som beskrivs i punkt 5 c). 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 stat (antingen fr�n fast driftst�lle eller p� an� nat s �tt), medf�r inte i och f�r sig att n�got- dera bolaget utg�r fast driftst�lle f�r det and� ra. ARTICLE 6 Income from immovable property 1. Income derived by a resident of a Con� tracting State from immovable property (in- ARTIKEL 6 Inkomst av fast ef^endom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom 1317 � </div> <div id="page9-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 eluding income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term "immovable property" shall have the meaning which it ha s under the law of the Contracting State in which the proper� ty in question is situated. The term shall in any case include property accessory to im� movable property, livestock and equipment used in agriculture and forestry, rights to which t he provisions of general law respect� ing landed property apply, usufruct of im� movable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral de� posits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall ap� ply to income derived from the direct use, letting, or use in any other form of immov� able property. 4. The provisions of paragraphs I 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. (d�ri inbegripen inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslu� tande staten, f�r beskattas i denna andra stat. 2. Uttrycket "fast egendom" har den be� tydelse som uttrycket har enligt lagstift� ningen i den avtalsslutande stat d�r egendo� men �r bel�gen. Uttrycket inbegriper dock alltid ti llbeh�r till fast egen dom, levande och d�da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka bes t�mmelserna i priv at� r�tten om fast egendom till�mpas, nyttjande� r�tt till fast egendom samt r�tt till f�r�nder� liga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfartyg 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 genom an� nan anv�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 yrkes� ut�vning. ARTICLE 7 Business profits 1. The profits of an enterprise of a Con� tracting State shall be taxable only in that State unless the enterprise carries on busi� ness in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as afore� said, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent es� tablishment. 2. Subject to the provisions of paragraph 3, where an en terprise of a Contracting State carries on business in the other Contracting State through a permanent establishment sit� uated th erein, there shall in each Co ntracting State be att ributed to that permanent estab� lishment the profits which it might be expec t� ed to make if it were a distinct and separate enterprise engaged in the same or similar ac� tivities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent estab- 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 denna stat, s�vida inte f�retaget be� driver r�relse i den andr a avtalsslutande sta� ten fr�n d�r bel�get fast driftst�lle. Om f�re� taget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets inkomst beskattas i den andra sta� ten, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f �retag i en avtalsslutande stat be� driver r�relse i den an dra 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 varder a avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antagas att drif tst�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. Om de upplysningar, 1318 � </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 1983:534 lishment. If the information available to the taxation authorities concerned is inadequate to determine the profits to be attributed to the permanent establishment, nothing in this par� agraph shall affect the application of th e law of either Contracting State in relation to the liability of the permanent establishment to pay tax on an a mount determined by t he ex� ercise of a discretion or the making of an estimate by the taxation authorities of that Contracting State, provided that such discre� tion shall be exercised or such estimate shall be m ade, so far as the information available to the taxation authorities permits, in ac cor� dance with the principle stated in this para� graph. 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 State in which the permanent establishment is situated or elsewhere, but this does not include any expenses which, under the law of that State would not be allowed to be deduct� ed by an ent erprise of that State. 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, nothing in paragraph 2 shall preclude that Contracting State from determining the prof� its to be taxed by such an apportionment as may be cust omary: the method of apportion� ment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a per� manent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of t he preceding para� graphs, the profits to be attributed to the permanent establishment shall be determined by the 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. som �r tillg�ngliga f�r beskattningsmyndighe� terna i fr�ga, inte �r tillr�ckliga f�r att avg�ra vilken inkomst som �r h�nf�rlig till det fasta driftst�llet, skall be.st�mmelserna i denna punkt inte hindra till�mpningen av lagbe� st�mmelser i n�gondera avtalsslutande sta� ten, enligt vilka beskattningsmyndigheterna sk�nsm�ssigt eller uppskattningsvis kan be� st�mma det fasta driftst�llets skattepliktiga inkomst. S�dan sk�nsm�ssig bed�mning eller s�dan uppskattning av inkomst skall dock - i den m�n de f�r beskattningsmyndigheterna tillg�ngliga upplysningarna till�ter detta - ske i �verensst�mmelse med den i denna punkt angivna principen. 3. Vid best�mmandet av fast driftst�lles inkomst medges avdrag f�r utgifter som upp� kommit f�r det fasta driftst�llet, h�runder in� begripna utgifter f�r f�retagets ledning och allm�nna f�rvaltning, oavsett om utgifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. Avdrag medges dock inte f�r utgifter f�r vilka avdrag ej skulle medges f�retag i denna stat enligt dess lag� stiftning. 4. I den m�n inkomst h�nf�rlig till fast driftst�lle i en avtalsslutande stat brukat be� st�mmas p� grundval av en f�rdelning av f�retagets hela inkomst p� de olika delarna av f�retaget, skall best�mmelserna i punkt 2 inte hindra att i denna avtalsslutande stat den skattepliktiga inkomsten best�ms genom s� dant f�rfarande. Den f�rdelningsmetod som anv�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 f�reg�ende punk� ter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 7. Ing�r i inkomst av r�relse inkomstslag som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i f�revarande artikel. 1319 � </div> <div id="page11-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 ARTICLE 8 Air transport 1. Profits of an enterprise of a Contracting State from the operation of aircraft in interna� tional traffic shall be taxable only in that State. 2. With respect to profits derived by the Swedish, Danish and Norwegian air trans� port consortium Scandinavian Airlines Sys� tem (SAS), the provisions of paragraph 1 shall apply, but only to such part of the prof� its as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). 3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participa� tion in a pool, a joint business or an interna� tional operating agency. ARTIKELS Luftfart 1. Inkomst som f�rv�rvas av f�retag i en avtalsslutande stat genom anv�ndningen av luftfartyg i internationell trafik beskattas en� dast i denna s tat. 2. Best�mmelserna i d enna artikel till�m� pas betr�ffande inkomst som f�rv�rvas av det svenska, danska och norska luftfartskonsor� tiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 3. Best�mmelserna i punk terna I och 2 till- l�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en internationell driftsorganisa� tion. ARTICLE 9 Shipping 1. Profits of an enterprise of a Contracting State derived from the operation of ships in international traffic in the other Contracting State may be taxed in that other State, but the tax chargeable in that other State on such profits shall be reduced by an amount equal to fifty per cent of such tax. 2. For the purposes of paragraph 1. profits derived by an enterprise of a Contracting State from the operation of shi ps in interna� tional traffic in the other Contracting State shall mean profits from the carriage of pas� sengers, mail, livestock or goods shipped from that other State. 3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international op� erating agency. ARTIKEL 9 Sj�fart 1. Inkomst, som f�rv�rvas av f�retag i en avtalsslutande stat genom anv�ndningen av skepp i internationell trafik i den andra av� talsslutande staten, f�r beskattas i denna a nd� ra stat, men skatten p� inkomsten i denna andra stat neds�tts med ett belopp motsva� rande femtio procent av skatten. 2. Vid till�mpningen av punkt 1 f�rst�s med inkomst som f�rv�rvas i en avtalsslu� tande stat genom anv�ndningen av skepp i internationell trafik i den andra avtalsslu� tande staten, inkomst genom befordran av passagerare, post, kreatur eller gods. som utskeppas fr�n denna andra stat. 3. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom delta� gande i en pool. ett gemensamt f�retag eller en internationell driftsorganisation. ARTICLE 10 Associated enterprises 1. Where (a) an enterprise of a Contracting State participates directly or indirectly in the man� agement, control or capital of an enterprise of the other Contracting State, or ARTIKEL 10 F�retag med intressegemenskap 1. Ifall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltager i ledningen eller �ver� vakningen av ett f�retag i den andra avtals- slutande staten eller �ger del i detta f�retags kapital, eller 1320 � </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"/> SFS 1983:534 (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 e ither case conditions are made or imposed between the two enterprises, in their commercial or financial relations, which dif� fer from those which would be made between independent enterprises, then any profits whieh would, but for those conditions, have accrued to one of the enterprises, but by rea� son of those conditions, have not so accrued, may be included in the profits of that enter� prise and taxed a ccordingly. 2. Where a Contracting State includes in the profits of an e nterprise of that State-and taxes accordingly-profits on which an enter� prise of the o ther Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first- mentioned S tate if the conditions made be� tween the two enterprises had been those which would have been made between inde� pendent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this C onvention and the competent authori� ties of the Contracting States shall if neces� sary consult each other. b) samma personer direkt eller indirekt deltager i ledningen eller �vervakningen av s�v�l ett f�retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttages f�ljande. Om mellan f�retagen i fr�ga om handelsf�r� bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra oberoende f�retag, f�r all in komst, som utan s�dana villkor skulle ha tillkommit det ena f�retaget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i � ver� ensst�mmelse d�rmed. 2. I fall d� inkomst, f�r vilken ett f�retag i en avtalsslutande stat beskattats i denna stat, �ven inr�knas i inkomsten f�r ett f�retag i den andra avtalsslutande staten och beskat� tas i �verensst�mmelse d�rmed i denna andra stat, samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i denna andra stat om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra obe� roende f�retag, skall den f�rstn�mnda staten genomf�ra vederb�rlig justering av det skat� tebelopp som p�f�rts f�r inkomsten i d enna stat. Vid s�dan justering iakttages �vriga be� st�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid beho v med varandra. ARTICLE 11 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 other S tate. 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 th at State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not ex� ceed: (a) 10 per cent of the gross amount of the dividends if the beneficial owner is a com� pany (other than a partnership) which holds directly or indirectly at least 10 per cent of ARTIKEL 11 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till p erson med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lagstiftningen i denna stat. men om motta� garen har r�tt till utdelni ngen f�r skatten inte �verstiga: a) 10 procent av utdelningens bruttobe� lopp, om den som har r�tt till ut delningen �r ett bolag (med undantag f�r handelsbolag) som direkt eller indirekt beh�rskar minst 10 1.^21 � </div> <div id="page13-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 the capital of the company paying the divi� dends; (b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affe ct the taxation of the company in res pect of the profits out of which the dividends are paid. 3. The term "dividends" as used in this Article means income from shares, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treat� ment as income from shares by the laws of the State of which the company making the distribution is a res ident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Con� tracting State of which the company paying the dividends is a resident, through a perma� nent establishment situated therein, or per� forms in that other State independent perso� nal services from a fixed base situated there� in, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the divi� dends paid by the comp any, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in re� spect of which the div idends are paid is effec� tively connected with a permanent establish� ment or a fixed base situated in that other State, nor subject the company's undistribu� ted profits to a tax on the co mpany's undistri� buted profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. 6. Notwithstanding the provisions of para� graph 1, dividends paid by a company being a resident of Bangladesh 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 Swedish law if both com panies had been Sw edish compa� nies, 1.^22 procent av det utbetalande bolagets kapital; b) 15 procent av utdelningens bruttobe� lopp i �vriga fall. Denna punkt ber�r inte bolagets beskatt� ning av vinst av vilken utdelningen betalas. 3. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier, gruvaktier, stiftarandelar eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag som enlig t lagstiftningen i den stat d�r det utdelande bo� laget ha r hemvist �r likst�lld med inkomst a v aktier. 4. 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 15. 5. Om bolag med hemvist i en avtalsslu� tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till per� son med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdeln ing� en betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, och ej heller beskatta bola� gets icke utdelade vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller del� vis utg�rs av inkomst som uppkommit i den� na andra stat. 6. Utan hinder av best�mmelserna i pun kt 1 �r utdelning fr�n bolag med hemvist i Ba ng� ladesh till bolag med hemvist i Sverige un� dantagen fr�n be skattning i Sverige i den m� n utdelningen skulle ha varit undantagen fr�n beskattning enligt svensk lagstiftning, om b�da bolagen hade varit sve nska. � </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 1983:534 ARTICLE 12 Interest 1. Interest arising in a Contracting State and paid to a resident of the other Contract� ing State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is t he beneficial owner of the interest the tax so charged shall not ex� ceed: (a) 10 per cent of the gross amount of the interest, if the interest is derived by a bank o r any other financial institution (including an insurance company); (b) 15 per cent of the gross amount of the interest in all other c ases. 3. Notwithstanding the provisions of para� graph 2, (a) interest arising in S weden and paid to the Government of Bangladesh or to the Bangladesh Bank shall be exempt from Swe� dish tax; (b) interest arising in B angladesh and paid to the Government of Sweden, the Central Bank of Sweden or the National Debt Office shall be exempt from Bangladesh tax. The competent authorities of the Contract� ing Sta tes may determine by mutual agree� ment any other institution to which this para� graph shall apply. 4. The term "interest" as used in t his 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 deb tor'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. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. 5. The provisions of paragraphs 1 to 3 shall not apply if the beneficial owner of the inte� rest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or ARTIKEL 12 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 avtalsslutande staten, f�r beskattas i denna andra stat. 2. R�ntan f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�r� r�r, enligt lagstiftningen i denn a stat, men om mottagaren har r�tt till r�ntan f�r skatten inte �verstiga: a) 10 procent av r�ntans bruttobelopp, om r�ntan uppb�rs av en bank eller annat kredit� institut (f�rs�kringsbolag d�ri inbegripet); b) 15 procent av r�ntans bruttobelopp i �v� riga fall. 3. Utan hinder av best�mmelserna i pun kt 2 g�ller f�ljande: a) R�nta, som h�rr�r fr�n Sverige och som betalas till Bangladeshs regering eller till Bangladeshs bank, skall vara undantagen fr�n svensk skatt. b) R�nta, som h�rr�r fr�n Bangladesh och som betalas till Sveriges regering, Sveriges riksbank eller riksg�ldskontoret, skall vara undantagen fr�n bangladeshisk skatt. De beh�riga myndigheterna i de avtalsslu� tande staterna kan genom �msesidig �verens� kommelse best�mma att denna punkt skall till�mpas ocks� betr�ffande annan institu� tion. 4. Med uttrycket "r�nta" f�rst�s i d enna 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. Straffavgift p� grund av sen betal� ning anses inte som r�nta vid till�mpningen av denna artikel. 5. Best�mmelserna i punkterna 1-3 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 1323 � </div> <div id="page15-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 performs in that o ther State independent per� sonal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively con� nected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Con� tracting State a permanent establishment or a fixed base in connection with which the in� debtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relation� ship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, hav� ing regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the bene� ficial owner in the absence of s uch relation� ship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�d ant fall till - l�mpas best�mmelserna i artikel 7 respektive artikel 15. 6. R�nta anses h�rr�ra fr�n en avtalsslu� tande stat om utbetalaren �r den staten sj�lv, lokal myndighet eller person med hemvist i denna stat. Om 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 �ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigvarande anordningen, anses dock r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 7. 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 utbeta� laren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till�mpas 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 avtal. ARTICLE 13 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contract� ing State may be ta xed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is t he beneficial o wner of the royalties the tax s o charged shall not ex� ceed 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 1324 ARTIKEL 13 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslu� tande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna and ra stat. 2. Royaltyn f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�r� r�r, enligt lagstiftningen i denna stat, men om mottagaren har r�tt till royaltyn f�r skatten inte �verstiga 10 procent av roya ltyns brutto� belopp. 3. Med uttrycket "royalty" f�rst�s i denna artikel varje slag av betalning som mottages � </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 1983:534 as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph 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, commercial or scien� tific experience but does not include any pay� ments in r espect of the operation of mineral deposits, sources and other natural re� sources. 4. The provisions of paragraphs 1 and 2 shall not apply if the benficial 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 tha t other State inde� pendent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is ef� fectively connected with such permanent es� tablishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Con� tracting State a permanent establishment or a fixed base in co nnection with which the lia� bility to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royal� ties shall be deemed to arise in the 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 Anicle shall apply only to the last-mentioned amount. In such case, the excess part of the s�som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt eller vetenskapligt verk, h�ri in� begripna biograffilm och band f�r radio- eller televisionsuts�ndningar, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod samt f�r nytt� jandet av eller f�r r�tten att nyttja industriell, kommersiell eller vetenskaplig utrustning el� ler f�r upplysning om erfarenhetsr�n av indu� striell, kommersiell eller vetenskaplig natur. Betalning p� grund av utnyttjandet av mine� ralf�rekomst, k�lla eller annan naturtillg�ng inbegrips ej i uttrycket "royalty". 4. Best�mmelserna i punk terna 1 och 2 till- l�mpas inte, om den som har r�tt till royaltyn har hemvist i e n avtalsslutande stat och be� driver r�relse i den andra 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 de nna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom f�r vilken royaltyn betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordning� en. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 15. 5. Royalty anses h�rr�ra fr�n en avtalsslu� tande stat om utbetalaren �r staten sj�lv, lo� kal myndighet eller person med hemvist i denna stat. Om den person som betalar royal� tyn, antingen han har hemvist i en avtalsslu� tande stat eller ej, i en avtalsslutande stat har fast driftst�lle eller stadigvarande anordning i samband varmed skyldigheten att betala royaltyn uppkommit, och royaltyn belastar det fasta driftst�llet eller den stadigvarande anordningen, anses dock royaltyn h�rr�ra fr�n den avtalsslutande stat d�r det fasta driftst�llet eller den stadigvarande anordning� en 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 det 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 royaltyn om s�dana f�r� bindelser inte f�relegat, till�mpas best�mmel� serna i denna artikel endast p� sistn�mnda belopp. I sada nt fall be skattas �verskjutande 1325 � </div> <div id="page17-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 payments shall remain taxable according to the laws of each Contracting State, due re� gard being had to the other provisions of this Convention. belopp enligt lagstiftningen i v ardera avtals� slutande staten med iakttagande av �vriga best�mmelser i detta a vtal. ARTICLE 14 Capital gains 1. Capital gains derived by a resident of a Contracting State from the alienation of im� movable property referred to in Arti cle 6 and situated in the other Contracting State, or from the alienation of shares in a company the assets of which consist principally of such property, may be taxed in that other State. 2. Capital gains from the alienation of mov� able property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable prop� erty pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of perform� ing independ ent personal services, including such gains from the alienation of such a per� manent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State. 3. Capital gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships of aircraft shall be taxable only in that State. With respect to gains derived by the Swed� ish, Danish and Norwegian air transport con� sortium Scandinavian Airlines System (SAS), the provisions of t his paragraph shall apply only to such proportion of the gains as corresponds to the participation held in that consortium by AB A erotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). 4. Capital gains from the alienation of any propeny other than that referred to in para� graphs !, 2 and 3 shall be ta xable only in the Contracting State of which the alienator is a resident. ARTIKEL 14 Realisationsvinst 1. Vinst, som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslutande staten eller p� grund av �ver� l�telse av aktier i ett bolag, vars huvudsakliga tillg�ngar utg�rs av s�dan fast egendom, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egendom, som utg�r del av r�relsetillg�ng� arna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den a ndra avtalsslu� tande staten, eller av l�s egendom h�nf�rlig till stadigvarande anordning f�r att ut�va sj�lvst�ndig yrkesverksamhet, som person med hemvist i en avtalssl utande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med �verl�telse av hela f�retaget) eller av s�dan stadigvarande anordning. 3. Vinst, som ett f�retag i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av far� tyg eller luftfanyg som anv�nds i internatio� nell trafik eller l�s egend om, som �r h�nf�rlig till anv�ndn ingen av s�dana fartyg eller luft� fartyg, beskattas endast i denna st at. Betr�ffande vinst som f�rv�rvas av det svenska, danska och norska luftfartskonsor� tiet Scandinavian Airlines System (SAS) till- l�mpas best�mmelserna i denna punkt endas t i fr�ga om den del av vinsten som motsvarar den andel i kon sortiet vilken innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS), 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1,2 och 3 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 1326 / � </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 1983:534 ARTICLE 15 Independent personal services 1. Income derived by a resident of a Con� tracting State in respect of professional ser� vices or other activities of an independent character shall be taxable only in that State. However, such income may be taxed in the other Contracting State if: (a) he has a fixed base regularly available to him in the other Contracting State for the purposes of performing his activities; in th at case, only so much of the income as is at� tributable to that fixed base may be taxed in that other Contracting State; or (b) he is present in the other Contracting State for a period or periods exceeding in t he aggregate 120 days in the fiscal year con� cerned of that State. 2. The term "professional services" in� cludes especially independent scientific, lit� erary, artistic, educational or teaching ac� tivities as well a s the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. ARTIKEL 15 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 de nna stat. S�dan in� komst f�r emellertid beskattas i den andra avtalsslutande staten, om: a) inkomsttagaren i de nna stat har stadig� varande anordning, som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten; i s�dant fall f�r endast s� stor del av inkomsten som �r h�nf�rlig till denna anordning beskat� tas i denna andra avtalsslutande stat, eller b) inkomsttagaren vistas i den na andra stat under tidrymd eller tidrymder, som samman� lagt uppg�r till mer �n 120 dagar under denna stats ifr�gavarande beskattnings�r. 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 16 Dependent personal services 1. Subject to the provisions of Artides 17, 19, 20 and 21, salaries, wages and other simi� lar remuneration derived by a resident of a Contracting State in respect of an employ� ment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of para� graph 1, remuneration derived by a resident of a Contracting State in respect of an em� ployment e xercised in the other Contracting State shall be taxable only in the first-men� tioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year con� cerned of that State; and (b) the remuneration is paid by, or on be� half of, an employer who is not a resident of the other State: and ARTIKEL 16 Enskild tj�nst 1. Om in te best�mmelserna i artik larna 17, 19, 20 och 21 f�ranleder annat, beskattas l�ner och andra liknande ers�ttningar, som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning, endast i den� na stat, s�vida inte arbetet utf�rs i den a ndra avtalsslutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i p unkt 1 beska ttas ers�ttning, som person med hem � vist i en av talsslutande stat uppb�r f�r arbete som utf�rs i den an dra avtalsslutande staten, endast i den f� rstn�mnda staten, om: a) mottagaren vistas i den a ndra staten un� der tidrymd eller tidrymder som sammanlagt inte �verstiger 183 dagar under denna stats ifr�gavarande beskattnings�r, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i de nna andra stat eller f�r s�dan arbetsgivares r�kning, samt 1327 � </div> <div id="page19-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 (c) the remuneration is not borne by a per� manent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provi� sions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traf� fic, may be taxed in the Contracting State of which the enterprise is a resident. Where a resident of Sweden derives re� muneration in respect of employment exer� cised aboard an aircraft operated in interna� tional traffic by the Swedish, Danish and Norwegian air transport consortium Scandi� navian Airlines System (SAS), such remuner� ation shall be taxable only in Sw eden. c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbetsgi� varen har i denna andra stat. 3. Utan hinder av f�reg�ende best�mmel� ser i denn a artikel f�r ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg i internationell trafik, beskattas i den avtals� slutande stat d�r f�retaget har hemvist. Om person med hemvist i Sverige uppb�r inkomst av arbete, vilket utf�rs ombord p� luftfartyg som anv�nds i internati onell trafik av det svenska, danska och norska luftfarts- konsortiet Scandinavian Airlines System (SAS), beskattas inkomsten endast i S verige. ARTICLE 17 Directors' fees Directors' fees and other similar payments derived by a resident of a Contracting State in his cap acity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. ARTIKEL 17 Styrelsearvoden Styrelsearvoden och andra liknande ers�tt� ningar, som person med hemvist i en avtals� slutande stat uppb�r i egensk ap av medlem i styrelse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande sta� ten, f�r beskattas i denna an dra stat. ARTICLE 18 Artistes and athletes 1. Notwithstanding the provisions of Arti� cles 15 and 16, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or televi� sion artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State, provided that such in� come shall be exempt from tax in that other State if the visit of the entertainer or athlete to that State falls within the scope of a cultu r� al or sports exchange programme agreed to by both Con tracting States. 2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capa city as such accrues not to the entertainer or athlete himself but to an� other person, that income may, notwith� standing the provisions of Articles 7, 15 and 16, be taxed in the Cont racting State in which the activities of the entertainer or athlete are exercised. ARTIKEL 18 Artister och idrottsm�n 1. Utan hinder av best�mmelserna i art ik� larna 15 och 16 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i d en andra avtalsslutande staten i egenskap av arti st, s� som teater- eller filmsk�despelare, radio- eller televisionsartist eller musiker eller av idrottsman, beskattas i denna a ndra stat. S� dan inkomst undantas emellertid fr�n skatt i denna andra stat om artistens eller idrotts� mannens bes�k sker inom ramen f�r ett pro� gram om kultur- eller idrottsutbyte, som �verenskommits mellan de avtalsslutande staterna. 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 best�mmel� serna i artiklarna 7, 15 och 16, besk attas i den avtalsslutande stat d�r artisten eller idrotts� mannen ut�var verksamheten. 1328 � </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 1983:534 ARTICLE 19 Pensions Subject to the provisions of paragraph 2 of Article 20, pensions and other similar remu� neration paid to a resident of a Contracting State shall be taxable only in that State. ARTIKEL 19 Pensioner Om inte best�mmelserna i artikel 20 punkt 2 f�ranleder annat, beskattas pensioner och andra liknande ers�ttningar, som betalas till person med hemvist i en avtalsslutande stat, endast i denna stat. ARTICLE 20 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 State or authority shall be taxable only in t hat State. (b) However, such remuneration shall be taxable only in th e other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. (a) Any pension paid by, or out of funds created by, a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable o nly in that State. (b) However, such pension shall be tax� able only in that other Contracting State if the individual is a resident of, and a national of, that State. 3. The provisions of Articles 16, 17 and 19 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 authority thereof. ARTIKEL 20 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pen� sion), som betalas av en avtalsslutande stat eller dess lokala myndigheter till fysis k per� son p� grund av arbete som utf�rs i denna stats eller dess lokala myndigheters tj�nst, beskattas endast i denna stat. b) S�dan ers�ttning beskattas emellertid endast i den andra avtalsslutande staten om arbetet utf�rs i denna stat och personen i fr�ga har hemvist i denna stat och: 1) �r medborgare i denna stat; eller 2) inte fick hemvist i de nna stat uteslu� tande f�r att utf�ra arbetet. 2. a) Pension, som betalas av, eller fr�n fonder inr�ttade av, en avtalsslutande stat eller dess lokala myndigheter till fysisk per� son p� grund av arbete som utf�rts i denna stats eller dess lokala myndigheters tj�nst, beskattas endast i denna stat. b) S�dan pension beskattas emellertid en� dast i den andra avtalsslutande staten om per� sonen i fr�ga har hemvist och �r medborgare i denna stat. 3. Best�mmelserna i art iklarna 16, 17 och 19 ti ll�mpas p� ers�ttning och pension som betalas p� grund av arbete som utf�rts i sam� band med r�relse som bedrivs av en avtals� slutande stat eller dess lokala myndigheter. ARTICLE 21 Teachers, students and trainees 1. A professor or teacher who temporarily visits a Contracting State for a period not exceeding two years for the purpose of teach� ing at a university, college, school or other educational institution, and who is, or imme� diately before such visit was, a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State 84-SFS 1983 ARTIKEL 21 L�rare, studerande och praktikanter 1. En professor eller l�rare, som vistas till� f�lligt i en avtalsslutande stat under en tid� rymd ej �verstigande tv� �r i syfte att bedriva undervisning vid un iversitet, h�gskola, skola eller annan undervisningsanstalt och som har, eller omedelbart f�re vistelsen hade hemvist i den a ndra avtalsslutande staten, �r befriad fr�n skatt i den f�rstn�mnda avtals- 1329 � </div> <div id="page21-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 in respect of remuneration for such teaching, provided that he is subject to tax on that remuneration in the other Contracting State. 2. An individual who was a resident of a Contracting State immediately before a visit to the other Contracting State and who is temporarily present in that other State solely: (a) as a student at a university, college, school or other similar educational institution in that o ther State; (b) as a business apprentice or trainee; or (c) as a recipient of a grant, allowance or award from a scientific, educational, reli� gious or charitable organization or under a technical assistance programme entered into by the Government of a C ontracting State, shall be exempt from tax in that o ther State in respect of; (i) remittances from abroad for the pur� poses of his maintenance, education, train� ing or practice; (ii) remuneration for personal services performed in that o ther State, provided the remuneration does not exceed Twelve Thousand Swedish Kronor or its equiv� alent in Bangladesh Takas for any taxable year; and (iii) the amount of such grant, allowance or award. The benefits under sub-paragraph (ii) above shall extend only for such period of time as may be reasonably or customarily required to complete the education, training or practice undertaken but shall in no event exceed a period of five consecutive years. slutande staten p� ers�ttning f�r s�dan under� visning, under f�ruts�ttning att han �r skatt� skyldig f�r ers�ttningen i den andra avtalsslu� tande staten. 2. Fysisk person, som hade hemvist i en avtalsslutande stat omedelbart f�re vistelse i den andra avtalsslutande staten och som till� f�lligt vistas i denna andra stat uteslutande s�som a) studerande vid universitet, h�gskola, skola eller annan liknande undervisningsan� stalt i denna an dra stat, b) aff�rs- eller hantverkspraktikant, eller c) mottagare av stipendium, anslag eller annat penningunderst�d fr�n stiftelse eller in� r�ttning med uppgif t att fr�mja vetenskapligt, uppfostrande, religi�st eller v�lg�rande �nda� m�l eller inom ramen f�r ett tekniskt bi� st�ndsprogram som uppr�ttats av regeringen i en avtal sslutande stat, �r befriad fr�n skatt i denna an dra stat f�r; 1) belopp, som betalas till honom fr�n utlandet f�r hans uppeh�lle, undervisning, utbildning eller praktik; 2) inkomst av arbete som utf�rs i den na andra stat. om inkomsten inte under n�got beskattnings�r �verstiger tolvtusen svenska kronor eller moiv�rdet i banglade- shiska takas; samt 3) s�dant stipendium, anslag eller pen� ningunderst�d. Skattebefrielse enligt punkt 2) ovan medges endast f�r den tid som sk�ligen eller vanligtvis erfordras f�r att fullborda stu� dierna, utbildningen eller praktiken i fr�ga , men f �r inte i n�got fall avse l�ngre tidry md �n fem p� varandra f�ljande �r. ARTICLE 22 Other income 1. Items of in come 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 State. 2. Notwithstanding the provisions of para� graph I, items of income of a resident of a Contracting State not dealt with in the fore� going Articles of t his Convention and arising in the other Contracting State may be taxed in that other State. 1330 ARTIKEL 22 Annan inkomst 1. Inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg�end e artiklar av detta avtal beskattas endast i denna stat, oavsett var� ifr�n inkomsten h�rr�r. 2. Inkomst vilken inte behandlas i f�r eg� ende artiklar av detta avtal, som person med hemvist i en avtalssluta nde stat f�rv�rvar och som h�rr�r fr�n den andra avtalsslutandc sta� ten, f�r, utan hinder av best�mmelserna i punkt I, beskattas i denna andra stat. � </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 1983:534 ARTICLE 23 Elimination of double taxation 1. Subject to the provisions of the law of Bangladesh regarding the allowance as a credit against Bangladesh tax of tax payable in a territory outside Bangladesh, tax payable under the laws of Sweden and in accordance with this Convention on income, profits or gains from sources within Sweden shall be allowed as a credit against any Bangladesh tax computed in re spect of the same income, profits or gains by reference to which the Swedish tax is computed. 2. Subject to the provisions of paragraph 3 of this Article and of paragraph 6 of Article 11, where a resident of Sweden derives in� come which, in accordance with the provi� sions of this Convention may be taxed in Bangladesh, Sweden shall allow as a deduc� tion from the tax on the income of that per� son, an amount equal to the Bangladesh tax payable in respect of that income. The deduc� tion shall not, however, exceed that part of the Swedish tax as computed before the de� duction is given, which is attributable to the income which may be taxed in Ban gladesh. 3. Where a resident of a Contracting State derives income which, in accordance with the provisions of this Convention, shall be taxable only in the other Contracting State, the first-mentioned State may include this in� come in the tax base but shall allow as a deduction from the tax that part of the tax which is attributable to the income derived from the other Contracting State. 4. For the purposes of paragraph 2, the term " the Bangladesh tax payable" shall be deemed to include the amount of Bangladesh tax which would have been payable if the Bangladesh tax had not been exempted or reduced in accordance with the following provisions of B angladesh law: (a) clause (xiii) of sub-section (3) of sec� tion 4 of the Bangladesh Income-tax Act; clause (viia) of sub-section (2) of section 10 of the said Act; sub-sections (2A), (2B), (2C) and (2D) of section 14A of th e said Act; paragraphs (c), (e), (f), (g) and (h) of Notifi� cation number S.R.0.417A-L/76 dated 29 November 1976; and paragraphs (a), (b), and (d), of the said Notification so far as the exemption or relief ARTIKEL 23 Undanr�jande av dubbelbeskattning 1. I enlighet med best�mmelserna i lag� stiftningen i Bangladesh i fr�ga om avr�k ning fr�n bangladeshisk skatt av skatt som betalas i anna t land �n Bangladesh, skall skatt, som enligt svensk lagstiftning och i �ve rensst�m� melse med d etta avtal betalas p� in komst el� ler vinst fr�n k�lla i S verige, avr�knas mot varje bangladeshisk skatt som ber�knats p� samma inkomst eller vinst som den svenska skatten. 2. I fall d� person med hemvist i Sv erige f�rv�rvar inkomst som enligt best�mmelser� na i detta avtal f�r beskattas i Bangladesh skall Sverige, s�vida inte best�mmelserna i punkt 3 i denn a artikel och artikel 11 punkt 6 f�ranleder annat, fr�n vederb�rande persons inkomstskatt avr�kna ett belopp motsvaran� de den skatt som betalas i Bangladesh p� inkomsten. Avr�kningsbeloppet skall emel� lertid inte �verstiga beloppet av den del av den svenska skatten, ber�knad utan s�dan avr�kning, som bel�per p� den inkomst som f�r beskattas i Bang ladesh. 3. I fall d� person med hemvist i en av� talsslutande stat f�rv�rvar inkomst som en� ligt best�mmelserna i detta avtal beskattas endast i den andra avtalsslutande staten, f�r den f�rstn�mnda avtalsslutande staten in� r�kna inkomsten i beskattningsunderlaget men skall neds�tta skatten med den del av skatten som bel�per p� den inkomst som f�r� v�rvats fr�n den andra avtalsslutande staten. 4. Vid till�mpningen av best�mmelserna i punkt 2 skall "skatt som betalas i Bangla� desh" anses innefatta s�dan bangladeshisk skatt som skulle ha erlagts om inte befrielse fr�n eller neds�ttning av bangladeshisk skatt hade meddelats enligt n�gon av f�ljande be� st�mmelser i Banglades hs lagstiftning: a) Avdelning 4 punkt 3 XIII) i Bang ladeshs inkomstskattelag; avdelning 10 punkt 2 VII a) samma lag; avdelning 14 A punkterna 2A), 2B), 2C) och 2D) samma lag; punkterna c), e). O, g), och h) i kung�re lse nr S.R.0.417A-L/76 den 29 november 1976; samt punkterna a), b) och d) samma kung�relse i den m�n skattebefrielsen eller skatteneds�tt- 1331 � </div> <div id="page23-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 relates to loans made with a view to promot� ing economic development in Bang ladesh; so far as they were in force on. and have not been modified since, the date of signature of this Convention, or have been modified only in minor respects so as not to affect their general character; or (b) under any other provision which may subsequently be made gr anting an exemption or reduction of tax which is agreed by the competent authorities of the Contracting States to be of a substantially similar char� acter, if it has not been modified thereafter or has been modified only in minor respects so as not to affect its general character. The provisions of this paragraph shall ap� ply for the first ten years for which this Con� vention is effective. The competent authori� ties shall consult each other in order to deter� mine whether such period shall be extended. ningen h�nf�r sig till l�n utgivna i syfte att fr�mja ekonomisk utveckling i Bangladesh; i samtliga fall i den utstr�ckning som be� st�mmelserna var i kraft vid tidpunkten f�r undertecknandet av detta avtal, under f�rut� s�ttning att best�mmelserna d�refter inte �ndrats eller �ndrats endast i mindre betydel� sefulla h�nseenden utan att deras allm�nna inneb�rd p�verkas; b) andra best�mmelser om skattebefrielse eller skatteneds�ttning som framdeles kan komma att inf�ras och som enligt �verens� kommelse mellan de avtalsslutande staternas beh�riga myndigheter �r av i huvudsak sam� ma sla g, s�vida dessa best�mmelser d�refter inte �ndrats eller �ndrats endast i mindre be � tydelsefulla h�nseenden utan att deras all� m�nna inneb�rd p�verkas. Best�mmelserna i denna punkt g�ller de f�rsta tio �ren under vilka detta avtal till�m� pas. De beh�riga myndigheterna skall �ver� l�gga med varan dra f�r att best�mma om den� na tidrymd skall utstr�ckas. ARTICLE 24 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 other or more bur� densome than the taxation and connected re� quirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwith� standing the provisions of Article I, also ap� ply to persons who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establish� ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same ac� tivities. 3. Enterprises of a Contracting State, the capital of which is wholly o r partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-men� tioned State to any taxation or any require� ment connected therewith which is other or ARTIKEL 24 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra a vtalsslutande staten bli f�rem�l f�r beskattning eller d�rmed sam� manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli u nderkastad. Utan hinder av best�mmelserna i artikel 1 till�mpas denna best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da staterna. 2. Beskattningen av fast driftst�lle, som f�retag i en avtals slutande stat har i den and� ra a vtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskatt� ningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. 3. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande sta� ten, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sam� manh�ngande krav som �r av annat slag eller 1332 � </div> <div id="page24-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 more burdensome than the taxation and con� nected requirements to which other similar enterprises of the first-mentioned State are or may be su bjected. 4. Nothing contained in paragraphs I. 2 and 3 of this Article shall be construed as; (a) obliging a C ontracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions which it gra nts to its own residents; and (b) affecting any provisions of the tax laws of the respective Contracting States regard� ing the imposition of lax on non-resident per� sons as such. 5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to t axes of every kind and description. mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli und erkastat. 4. Best�mmelserna i punkterna 1, 2 och 3 i denna artikel anses inte a) medf�ra skyldighet f�r en avtalsslu� tande stat att medge person med hemvist i den andra avtalsslutande staten s�dant per� sonligt avdrag vid b eskattningen, s�dan skat� tebefrielse eller s�dan skatteneds�ttning, som medges person med hemvist i de n egna sta� ten, eller b) ber�ra till�mpningen av de best�mmel� ser i respektive avtalsslutande stats skatte� lagstiftning som r�r skattskyldighet f�r per� son som inte har hemvist i denn a stat. 5. Utan hinder av best�mmelserna i artike l 2 till�mpas best�mmelserna i f�rev arande ar� tikel p� skatter av varje slag och beskaffen� het. ARTICLE 25 Mutual agreement procedure 1. Where a person considers that the ac� tions of one or both of the Contracting States result or will r esult for him in taxation not in accordance with the provisions of this Con� vention. he may, irrespective of the remedies provided by the dom estic law of those States, present his case to the competent authority of the Contracting State of which he is a resi� dent or, if his case comes under paragraph 1 of Article 24, 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 acc ordance with the provisions of the Convention. 2. The competent authority shall en� deavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent au� thority of the other Contracting State, with a view to the avoidance of taxation which is not in a ccordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limit in the do� mestic law of the Contracting States. 3. The competent authorities of the Con� tracting States shall endeavour to resolve by ARTIKEL 25 F�rfarandet vid �msesidig �verenskommelse 1. I fall d� en person g�r g�llande att en avtalsslutande 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 dett a avtal, kan han - utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning - framl�g� ga 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 24 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 strider mot be� st�mmelserna i avtal et. 2. Om denna beh�riga myndighet finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myndigheten s�ka l�sa fr�gan genom �msesi� dig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande sta� ten i syfte att undvika beskattning som strider mot avtalet. �verenskommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 3. De be h�riga myndigheterna i de a vtals- slutande staterna skall genom �msesidig 1333 � </div> <div id="page25-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxa� tion in cases not provided for in the Conven� tion. 4. The competent authorities of the Con� tracting States may communicate with each other directly for the purpose of applying the provisions of this Convention. �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syf te att undanr�ja dub� belbeskattning i fall som inte omfattas av av� talet. 4. De beh�riga myndigheterna i de avtals� slutande staterna kan tr�da i dire kt f�rbindel� se med varandra i syfte att till�mpa best�m� melserna i av talet. ARTICLE 26 Exchan/^e 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 the Convention in� sofar as the taxation thereunder is not con� trary to the Convention. The exchange of information is not restricted 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 the State and shall be dis� closed only to persons or authorities (includ� ing courts and administrative bodies) in� volved in t he assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the informa� tion only for such purposes. They may dis� close the information in p ublic court proceed� ings or injudicial decisions. 2. In no case shall the provisions of para� graph I 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 that or of the other Contracting State; (c) to supply information which would dis� close any trade, business, industrial, com� mercial or professional secret or trade pro� cess, or information, the disclosure of which would be contrary to public policy (ordre public). 1334 ARTIKEL 26 Utbyte av npplysninf>ar 1. De beh�riga myndigheterna i de avtals� 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 avtalet, i den m�n beskattningen p� grund av denna lagstiftning inte strider mot avtalet. 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 de nna stat och f�r yp� pas endast f�r personer eller myndigheter (d�ri inbegripna domstolar och f�rvaltnings� organ) som fastst�ller, uppb�r eller indriver de skatter som omfattas av avtalet eller hand� l�gger �tal eller besv�r i fr�g a om dessa skat� ter. Dessa personer eller myndigheter skall anv�nda upplysningarna endast f�r s�dana �ndam�l. De far yppa upplysningarna vid of� fentlig r�tteg�ng eller i do mstolsavg�randen. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att: a) vidtaga f�rvaltnings�tg�rder som av� viker fr�n lagstiftning och administrativ prax� is i den na stat eller i den andra avtalsslutande staten; b) l�mna upplysningar som inte �r tillg�ng� liga enligt lagstiftningen eller sedvanlig admi� nistrativ praxis i d enna stat eller i de n andra avtalssluiande staten; c) l�mna upplysningar som skulle r�ja af� f�rshemlighet, industri-, handels- eller yrkes� hemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �ver� l�mnande skulle strida mot allm�nna h�nsyn (ordre public). � </div> <div id="page26-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 ARTICLE 27 Diplomatic apents and consular officers Nothing in this Convention shall alTect the fiscal privileges of d iplomatic agents or con� sular officers under the general rules of inter� national law or under the provisions of spe� cial agreements. ARTIKEL 27 Diplomatiska f�retr�dare och konsul�ra tj�nstem�n Best�mmelserna i detta avtal ber�r inte de privilegier i bes kattningsh�nseende, som en� ligt folkr�ttens allm�nna regler eller best�m� melser i s�rskilda � verenskommelser tillkom� mer diplomatiska f�retr�dare eller konsul�ra tj�nstem�n. ARTICLE 28 Entry into force 1. This Convention shall be ratified and the instruments of ratification shall be ex� changed at Stockholm as soon as possible. 2. This Convention shall enter into force upon the exchange of the instruments of rati� fication and its provisions shall have efTect: (a) in Bangladesh, for any year of assess� ment beginning on or after the first day of July in the calendar year next following that in which the e xchange of instruments of rati� fication takes place; and (b) in Sweden. (i) in respect of dividends payable on or after the first day of J anuary in the calen� dar year next following that in which the exchange of instruments of ratification takes place; and (ii) in respect of other income derived on or after the first day of January in the cal� endar year next following that in which t he exchange of instruments of ratification takes place. ARTIKEL 28 Ikrafttr�dande 1. Detta avtal skall ratificeras och ratifika� tionshandlingarna skall utv�xlas i Stockho lm snarast m�jligt. 2. Avtalet tr�der i kraft med utv�xlingen av ratifikationshandlingarna och dess be� st�mmelser till�mpas: a) i Bangladesh: betr�ffande taxerings�r som b�rjar den 1 juli kalender�ret n�rmast efter det d� ratifikationshandlingarna utv�x� las eller senare; och b) i Sverige: 1) betr�ffande utdelning som blivit tillg�nglig f�r lyftning den 1 januari kalen� der�ret n�rmast efter det d� ratifikations� handlingarna utv�xlas eller senare; samt 2) betr�ffande andra inkomster vilka f�rv�rvas den 1 januari kalender�ret n�r� mast efter det d� ratifikationshandlingarna utv�xlas eller senare. ARTICLE 29 Termination This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Conven� tion, through diplomatic channels, by giving notice of termination at least six months be� fore the end of any calendar year after the year 1986. In such event, the Convention shall cease to have effect: (a) in Bangladesh, for any year of assess� ment beginning on or after the first day of July in the calendar year next following that in which the notice of termination is given; and ARTIKEL 29 Upph�rande Detta avtal f�rblir i kraft till d ess det upp- s�gs av en avtalsslutande stat. Vardera av� talsslutande staten kan p� diplomatisk v�g upps�ga avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av ett ka� lender�r efter �r 1986. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: a) i Bangladesh: betr�ffande taxerings�r som b�rjar den I juli kalender�ret n�rmast efter det d� s�dan underr�ttelse skedde eller senare; och 1335 � </div> <div id="page27-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 (b) in Sweden, (i) in respect of dividends payable on or after the first day of January in th e calen� dar year following that in which the notice of termination is given; and (ii) in respect of other income derived on or after the first day of January in th e cal� endar year next following that in which the notice of termination is given. IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Convention. DONE in dupl icate at Dacca this 3rd day of May 1982 in the English language. For the Government of the Kingdom of Swe� den Peder Hammarskj�ld For the Government of the People's Republic of Bangladesh A. K. Azizid Huq b) i Sverige: 1) betr�ffande utdelning som blivit till� g�nglig f�r lyftning den 1 januari kalender� �ret n�rmast efter det d� s�dan underr�t� telse skedde eller senare; samt 2) betr�ffa nde andra inkomster, vilka f�rv�rvas den 1 januari kalender�ret n�r� mast efter det d� s�dan underr�ttelse skedde eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade av sina re� spektive regeringar, undertecknat detta av� tal. Som skedde i Dacca den 3 maj 1982 i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Peder Hammarskj�ld F�r Folkrepubliken Bangladeshs regering A. K. Azizal Huq 1336 � </div> <div id="page28-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1983:534 Protocol At the time of signing the Convention be� tween the Government of the People's Re� public of Bangl adesh and the Government of the Kingdom of Swe den for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed that the following provision shall form an integral part of the Convention. ARTICLE 5 In respect of sub-paragraph (c) of para� graph 5 of Article 5 of the Convention, it is understood that the following interpretation is to be given to the expression "almost wholly". Where a person has been habitually secur� ing orders in the way mentioned in sub-para� graph (c) of paragraph 5 of Article 5 of the Convention, he shall be considered to have secured orders almost wholly for the enter� prise or enterprises in question if 75 per cent or more of his commissions received are at� tributable to orders secured for such enter- prise'or enterprises, or if 75 per cent or more of the gross amount of the total contract sums of all orders secured are attributable to or� ders secured for the enterprise or enterprises in question. IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol. Done in duplicate at Dacca this 3rd day of May 1982 in the English language. For the Government of the Kingdom of Swe� den Peder Hammarskj�ld For the Government of the People's Republic of Bangladesh A. K. Azizul Huq Protokoll Vid undertecknandet av avtalet mellan Konungariket Sveriges regering och Folkre� publiken Bangladeshs regering f�r undvi� kande av dubbelbeskattning och f�rhind� rande av skatteflykt betr�ffande inkomst� skatter har undertecknade kommit �verens om att f�ljande best�mmelse skall utg�ra en integrerande del av avtalet. ARTIKEL 5 Parterna �r inf�rst�dda med att uttrycket "n�stan uteslutande" i artik el 5 punkt 5 c) i avtalet skall tolkas p� f�ljande s�tt. N�r en person regelbundet har inf�rskaffat order p� s�tt som anges i artikel 5 punkt 5 c) i avtalet skall han anses ha inf�rskaffat order n�stan uteslutande f�r f�retaget eller f�reta� gen i fr�ga, om 75 procent eller mer av de uppburna provisionerna �r h�nf�rliga till or � der som inf�rskaffats f�r f�retaget eller f�re� tagen eller om 75 procent eller mer av bruttot av den sammanlagda totala kontraktssum� man �r h�nf�rlig till o rder som inf�rskaffats f�r f�retaget eller f�retagen i fr�ga. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade av sina re� spektive regeringar, undertecknat detta pro� tokoll. Som skedde i Dacca den 3 maj 1982 i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Peder Hammarskj�ld F�r Folkrepubliken Bangladeshs regering A. K. Azizid Huq 1337 � </div> </div>

SFS 1983; 534

Lag

Utkom fr�n trycket

om dubbeibeskattmngsavtal mellan Sverige och

den 20 juni 1983

Bangladesh;

utf�rdad den 21 april 1983.

Enligt riksdagens beslut' f�reskrivs f�ljande.

1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av

skatteflykt betr�ffande inkomstskatter som Sverige och Bangladesh under�
tecknade den 3 maj 1982 skall tillsammans med det protokoll som �r fog at
till avtalet g�lla f�r Sveriges del. Avtalets och protokollets inneh�ll framg�r
av bilaga till denna lag.

2 � Avtalets beskattningsregler skall till�mpas endast i den m�n de m ed�

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 stri der mot best�m�

melserna i av talet, kan han ans�ka om r �ttelse enligt artikel 25 punkt I 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 skattsk yldigs 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 var it
skyldig att l�mna.

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

P� regeringens v�gnar

OLOF PALME

KJELL-OLOF FELDT

(Finansdepartementet)

1312

'Prop. 1982/83:96. SkU 33, rskr 22 4.

�

CONVENTION BETWEEN THE GOV�
ERNMENT OF THE KINGDOM OF

SWEDEN AND THE GOVERNMENT

OF THE PEOPLE'S REPUBLIC OF

BANGLADESH FOR THE AVOID�

ANCE OF DOUBLE TAXATION AND

THE PREVENTION OF FISCAL EVA�

SION WITH RESPECT TO TAXES ON

INCOME

The Government of the Kingdom of Swe�

den and the Government of the People's Re�

public of Bangladesh,

Desiring to conclude a Convention for the

avoidance of double taxation and the preven�

tion of fiscal evasion with res pect to taxes on
income;

Have agreed as follows:

SFS 1983:534

Bilaga

(�vers�ttning)

AVTAL MELLAN KONUNGARIKET

SVERIGES REGERING OCH FOLK�

REPUBLIKEN BANGLADESHS RE�

GERING F�R UNDVIKANDE AV
DUBBELBESKATTNING OCH F�R�

HINDRANDE AV SKATTEFLYKT BE�

TR�FFANDE INKOMSTSKATTER

Konungariket Sveriges regering och Folk�

republiken Bangladeshs regering, som �nskar

ing� ett

avtal f�r

undvikande av

dubbelbeskattning och f�rhindrande av skat�

teflykt betr�ffande inkomstskatter, har kom�

mit �verens om f�ljande:

ARTICLE 1

Personal 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. This Convention shall apply to taxes on

income imposed by or on behalf of a Con�

tracting State or of its local aut horities, irres�

pective of the manner in which they are le�

vied.

2. There shall be regarded as taxes on in�

come all taxes imposed on total income or on

elements of income, including taxes on gains

from the alienation of movable or immovable

property.

3. The existing taxes to which this Con�

vention shall apply are:

(a) in the case of Bangladesh: the income

tax (hereinafter referred to as "Bangladesh

tax");

(b) in the case of Sweden:

(i) the State income tax, including sail�

ors' tax and coupo n tax;

83-SFS 1983

ARTIKEL 2
Skatter som omfattas av avtalet

1. Detta avtal till�mpas p� in komstskatter

som p�f�rs av en avtalsslutande stat eller

dess lokala myndigheter eller f�r dessas r�k�

ning, oberoende av s�ttet p� vilket s katterna

uttages.

2. Med inkomstskatter f�rst�s alla skatter

som utg�r p� inkomst i de ss helhet eller p�

delar av inkomst, d�ri inbegripna skatter p�

vinst genom �verl�telse av l�s eller fast egen�

dom.

3. De f�r n�rvarande utg�ende skatter, p�

vilka avtalet till�mpas, �r:

a) I Ban gladesh: inkomstskatten (skatt av

s�dant slag ben�mns i det f�ljande "bangla-

deshisk skatt");

b) i Sverige:

1) den statliga inkomstskatten, sj��

mansskatten och kupongskatten d�ri inbe�

gripna,

1313

i .

"j:

'."n-' ' i

�

SFS 1983:534

(ii) the tax on undistributed profits of

companies and the tax on distribution in

connection with reduction of share capital

or the winding-up of a company;

(iii) the tax on public entertainers; and

(iv) the communal income tax; (herein�

after referred to as "Swedish tax").

4. The Convention shall apply also to any

identical or substantially similar taxes which

are imposed after the date of signature of the

Convention in ad dition to. or in place of, the

existing taxes. The competent authorities

shall notify each other of any significant

changes which have been made in their re�
spective taxation laws.

2) utskiftningsskatten

ningsskatten.

och

ers�tl-

3) bevillningsavgiften lor vissa offent�

liga f�rest�llningar, och

4) kommunalskatten; (skatt av s�dant

slag ben�mns i det f�ljande "svensk

skatt").
4. Avtalet till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag, som

efter undertecknandet av avtalet p�f�rs vid

sidan av eller i s tallet f�r de f�r n�rvarande

utg�ende skatterna. De beh�riga myndighe�
terna skall meddela varandra de v�sentliga

�ndringar som vidtagits i respektive skatte�

lagstiftning.

ARTICLE 3

General definitions

1. In this Convention, unless the context

otherwise requires:

(a) the term "Bangladesh" means the Peo�

ple's Republic of Bangladesh;

(b) the term "Sweden" means the King�

dom of Sweden;

"the other Contracting State" mean Bangla�

desh or Sweden as the context requires;

(d) the term "person" includes an individ�

ual. a company and any other body of per�

sons;

(e) the term "company" means any body

corporate or any entity which is treated as a

body corporate for tax purposes;

(0 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;

(g) the term "nationals" means:

(i) all individuals possessing the nation�

ality of a Contracting State;

(ii) all legal persons, partnerships and

associations deriving their status as such
from the laws in force in a Contracting
State;

(h) the term "international traffic" means

any transport by a ship or aircraft operated

ARTIKEL 3

Aiinuinna definitioner

I. Om inte sammanhanget f�ranleder an�

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

angiven betydelse:

a) "Bangladesh" �syftar Folkrepubliken

Bangladesh;

b) "Sverige" asyftar Konungariket Sve�

rige;

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

dra avtalsslutande staten" asyftar Bangla�
desh

eller

Sverige,

alltefter

som

sammanhanget kr�ver;

d) "person" inbegriper fysisk person, bo�

lag och annan sammanslutning;

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

nan som vid beskattningen behandlas s�som

juridisk person;

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

"f�retag i d en andra avtalsslutande staten"

�syftar f�retag som bedrivs av person med

hemvist i en avtalsslutande stat, respektive

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

g) "medborgare" �syftar:

1) fysisk person som har medborgarskap

i en avtalsslutande stat.

2) juridisk person och annan samman�

slutning som bildats enligt den lagstiftning

som g�ller i en a vtalsslutande stat;

h) "internationell trafik" asyftar transport

med skepp eller luftfartyg som anv�nds av

1314

�

SFS 1983:534

by an enterprise of a Contracting State, ex�

cept when the ship or aircraft is operated

solely between places in the other Contract�
ing State;

(i) the term "competent authority" means

in the case of Bangladesh, the National

Board of Revenue or its authorised represen�

tative and in the case of Sweden, the Minister

of the Budget or his authorised representa�
tive.

2. As regards the application of the 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 law of that State concerning the

taxes to which the Convention applies.

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

pet eller luftfartyget anv�nds uteslutande

mellan platser i den andra avtalsslutande stat�

en;

i) "beh�rig myndighet" �syftar i Bangla�

desh, "the National Board of Revenue" eller

dess befullm�ktigade ombud och 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 statens lagstiftning r�rande s�dana

skatter p� vilka avtalet till�mpas.

ARTICLE 4

Resident

1. For the purposes of this Convention,

the term "resident of a Contracting State"

means any person who, under the laws of

that State, is liable to tax therein by reason of

his domicile, residence, place of management

or any other criterion of a similar nature. But

this term does not include any person who is

liable to tax in that State in respect only of

income from sources in that St ate.

2. Where by reason of the provisions of

paragraph 1 an individual is a resident of both

Contracting States, then his status shall be

determined as follows:

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

the State in which he has a permanent home

available to him; if he h as a permanent home

available to him in both States, he shall be

deemed to be a resident of the State with

which his personal and economic relations

are closer (centre of vital interests);

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

vital i nterests cannot be determined, or if he

has not a permanent home available to him in

either State, he shall be deemed to be a resi�

dent of the State in which he has an habitual

abode;

States or in neither of them, he shall be

deemed to be a resident of the State of which

he is a national;

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

neither of them, the competent authorities of

the Contracting States shall settle the ques�
tion by mutual agreem ent.

ARTIKEL 4

Hemvist

1. Vid till�mpningen av det ta avtal �syftar

uttrycket "person med hemvist i en avtals�

slutande stat" person som enligt lagstift�

ningen i denna stat �r skattskyldig d�r p�

grund av hemvist, bos�ttning, plats f�r f�re�

tagsledning eller annan liknande omst�n�

dighet. Uttrycket inbegriper emellertid inte

person som �r skattskyldig i denna stat en�

dast f�r inkomst fr�n k�lla i denna sta t.

2. D� p� grund av best�m melserna i punkt

1 fys isk person har hemvist i b�da avt alsslu�

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

jande s�tt:

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

haren bostad som stadigvarande st�r till hans

f�rfogande. Om han har en s�dan bostad i

b�da staterna, anses han ha hemvist i den stat

med vilken hans personliga och ekonomiska

f�rbindelser �r starkast (centrum f�r levnads�

intressena).

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

han har centrum f�r sina levnadsintressen

eller om han inte i n�gondera staten har en

bostad som stadigvarande st�r till hans f�rfo�

gande, anses han ha hemvist i d en stat d�r

han stadigvarande vistas.

c) Om han stadigvaran de vistas i b�da sta �

terna eller om han inte vistas stadigvarande i

n�gon av dem, anses han ha hemvist i den

stat d�r han �r medborgare.

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

eller om han inte �r medborgare i n�gon av

dem, avg�r de beh�riga myndigheterna i de
avtalsslutande staterna fr�gan genom �msesi�

dig �verenskommelse.

1215

ill:

i-)

�

SFS 1983:534

(ii) the tax on undistributed profits of

companies and the tax on distribution in
connection with reduction of share capital
or the winding-up of a company;

(iii) the tax on public entertainers; and

(iv) the communal income tax; (herein�

after referred to as "Swedish tax").

4. The Convention shall apply also to any

identical or substantially similar taxes which
are imposed after the date of signature of the
Convention in a ddition to. or in place of. the
existing taxes. The competent authorities
shall notify each other of any significant
changes which have been made in their re�
spective taxation laws.

2) utskiftningsskatten

ningsskatten.

och

ersati-

3) bevillningsavgiften f�r vissa offent�

liga f�rest�llningar, och

4) kommunalskatten; (skatt av s�dant

slag ben�mns i det f�ljande "svensk

skatt").
4. Avtalet till�mpas �ven p� skatter av

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

sidan av eller i stiillel f�r de f�r n�rvarande

utg�ende skatterna. De beh�riga myndighe�
terna skall meddela varandra de v�sentliga

�ndringiir som vidtagits i respektive skatte�

lagstiftning.

ARTICLE 3

General definitions

1. In this Convention, unless the context

otherwise requires:

(a) the term "Bangladesh" means the Peo�

ple's Republic of Bangladesh;

(b) the term "Sweden" means the King�

dom of Sweden;

"the other Contracting State" mean Bangla�
desh or Sweden as the context requires;

(d) the term "person" includes an individ�

ual. a company and any other body of per�

sons;

(e) the term "company" means any body

corporate or any entity which is treated as a

body corporate for tax purposes;

(f) 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 Stale;

(g) the term "nationals" means:

(i) all individuals possessing the nation�

ality of a Contracting State;

(ii) all legal persons, partnerships and

associations deriving their status as such
from the laws in force in a Contracting
State;
(h) the term "international traffic" means

any transport by a ship or aircraft operated

ARTIKEL 3

Alhndnna definitioner

1. Om inte sammanhanget f�ranleder an�

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

angiven betydelse:

a) "Bangladesh" �syftar Folkrepubliken

Bangladesh;

b) "Sverige" �syfiar Konungariket Sve�

rige;

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

dra avtalsslutande staten" �syftar Bangla�
desh

eller

Sverige.

alltefter

som

sammanhanget kr�ver;

d) "person" inbegriper fysisk person, bo�

lag och annan sammanslutning;

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

nan som vid beskattningen behandlas s�som

juridisk person;

fj "f�retag i en avtalsslutande stat" och

"f�retag i d en andra avtalsslutande staten"
�syftar f�retag som bedrivs av person med

hemvist i en avtalsslutande stat. respektive

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

g) "medborgare" �syftar:

1) fysisk person som har medborgarskap

i en a vtalsslutande stat,

2) juridisk person och annan samman�

slutning som bildals enligt den lagstiftning
som g�ller i en avtalsslutande stat;

h) "internationell traHk" asyftar transport

med skepp eller luftfartyg som anv�nds av

1314

�

by an enterprise of a Contracting State, ex�

cept when the ship or aircraft is operated

solely between places in the other Contract�

ing State;

(i) the term "competent authority" means

in the case of Bangladesh, the National

Board of Revenue or its authorised represen�

tative and in the case of Sweden, the Minister

of the Budget or his authorised representa�

tive.

2. As regards the application of the 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 law of that State concerning the

taxes to which the Convention applies.

ARTICLE 4

Resident

1. For the purposes of this Convention,

the term "resident of a Contracting State"

means any person who, under the laws of

that State, is liable to tax therein by reason of

his domicile, residence, place of management

or any other criterion of a similar nature. But

this term does not include any person who is

liable to tax in that State in respect only of

income from sources in that State.

2. Where by reason of the provisions of

paragraph 1 an individual is a resident of both

Contracting States, then his status shall be

determined as follows:

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

the State in which he has a permanent home

available to him; if he h as a permanent home

available to him in both States, he shall be

deemed to be a resident of the State with

which his personal and economic relations

are closer (centre of vital interests);

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

vital interests cannot be determined, or if he

has not a permanent home available to him in

either State, he shall be deemed to be a resi�

dent of the State in which he has an habitual

abode;

States or in neither of them, he shall be

deemed to be a resident of the State of which

he is a national;

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

neither of them , the competent authorities of

the Contracting States shall settle the ques�

tion by mutual agree ment.

SFS 1983:534

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

pet eller luftfartyget anv�nds uteslutande

mellan platser i den andra avtalsslutande stat�

en;

i) "beh�rig myndighet" �syftar i Bangla�

desh, "the National Board of Revenue" eller

dess befullm�ktigade ombud och i Sverige,

budgetministern eller dennes befullm�ktigade

ombud.

2. D� en avtalsslutande stat till�mpar detta

avta] anses, s�vida inte sammanhanget f�ran�

leder annat, varje uttryck som inte definierats

i avtalet, ha den betydelse som uttrycket har

enligt den statens lagstiftning r�rande s�dana

skatter p� vilka avtalet till�mpa s.

ARTIKEL 4

Hemvist

1. Vid till�mpningen av dett a avtal �syftar

uttrycket "person med hemvist i en avtals�

slutande stat" person som enligt lagstift�

ningen i denna stat �r skattskyldig d�r p�

grund av hemvist, bos�ttning, plats f�r f�re�

tagsledning eller annan liknande omst�n�

dighet. Uttrycket inbegriper emellertid inte

person som �r skattskyldig i de nna stat en�

dast f�r inkomst fr�n k�lla i denna s tat.

2. D� p� grund av best�mm elserna i punkt

1 fysisk person har hemvist i b�da avtalsslu�
tande staterna, best�ms hans hemvist p� f�l�

jande s�tt:

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

har en bostad som stadigvarande st�r till hans

f�rfogande. Om han har en s�dan bostad i

b�da staterna, anses han ha hemvist i den stat

med vilken hans personliga och ekonomiska

f�rbindelser �r starkast (centrum f�r levnads�

intressena).

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

han har centrum f�r sina levnadsintressen

eller om han inte i n�gondera staten har en

bostad som stadigvarande st�r till hans f�rfo�

gande, anses han ha hemvist i d en stat d�r

han stadigvarande vistas.

c) Om han stadigvaran de vistas i b�da st a�

terna eller om han inte vistas stadigvarande i

n�gon av dem, anses han ha hemvist i den

stat d�r han �r m edborgare.

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

eller om han inte �r medborgare i n�gon av

dem, avg�r de beh�riga myndigheterna i de
avtalsslutande staterna fr�gan genom �msesi�

dig �verenskommelse.

1:,^'

�

SFS 1983:534

3. Where by reason of the provisions of

paragraph I a person other than an individual

is a resident of both Contracting States, then
it shall be deemed to be a resident of the State
in which its place of effective management is
situated.

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

1 annan person �n fysisk person har hemvist i

b�da avtalsslutande staterna, anses personen
i fr �ga ha hemvist i de n stat d�r den har sin

verkliga ledning.

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;

providing storage facilities for others; and

(g) 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 or assembly project constitutes a per�
manent establishment only if it lasts more
than 183 days.

4. Notwithstanding the preceding provi�

sions of this Article, the term "permanent
establishment" shall be deemed not to in�
clude:

(a) the use of facilities solely for purpose

of storage or display of goods or merchandise

belonging to the enterprise;

(b) the maintenance of a stock of goods or

merchandise belonging to the enterprise sole�

ly for the purpose of storage or display;

merchandise belonging to the enterprise sole�

ly for the purpose of processing by another

enterprise;

(d) the maintenance of a fixed place of

business solely for the purpose of purchasing

goods or merchandise or of collecting infor�
mation, for the enterprise;

(e) the maintenance of a fixed place of

business solely for the purpose of advertis�

ing, for the supply of information, for scien-

ARTII<.EL5

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;

n lagerbyggnad, i fr�ga om person som

tillhandah�ller lagerutrymme �t

utom�

st�ende; och

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

eller annan plats for utvinning av naturtill�
g�ngar.

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

installationsverksamhet utg�r fast driftst�lle

endast om verksamheten p�g�r mer �n 183

dagar.

4. Utan hinder av f�reg�ende best�m�

melser i denna artikel anses uttrycket "fast

driftst�lle" inte innefatta:

a) anv�ndningen av anordningar uteslu�

tande f�r lagring eller utst�llning av f�retaget

tillh�riga varor;

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

rulager uteslutande f�r lagring eller utst�ll�
ning;

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 ombes�rja reklam, meddela upplysning-

1316

�

tific research, or for similar activities which

have a preparatory or auxiliary character, for

the enterprise.

5. A person acting in a Contracting State

for or on behalf of an enterprise of the other

Contracting State-other than an agent of an

independent status to whom paragraph 6 ap-

plies-shail be deemed to be a permanent es�

tablishment in the first-mentioned State, if:

(a) he has, and habitually exercises, in the

first-mentioned State a general authority to

conclude contracts for or on behalf of the

enterprise, unless his activiti es are limited to

the purchase of goods or merchandise for or

on behalf of the enterp rise, or

(b) he habitually maintains in the first-

mentioned State a stock of goods or mer�

chandise belonging to the enterprise from

which he regularly delivers goods or mer�

chandise for or on behalf of the enterp rise, or

sale of goods or merchandise in the first-

mentioned State, wholly or almost wholly for

the enterprise itself, or for the enterprise or

other enterprises which are controlled by it

or have a controlling interest in it.

6. An enterprise of a Contracting State

shall not be deemed to have a permanent

establishment in the other Contracting State

merely because it carries on business in that

other State through a broker, general com�

mission agent or any other agent of an inde�

pendent status, where such person is acting

in the ordina ry course of his bus iness and his

activities are not as described in sub-para�

graph (c) of paragraph 5.

7. The fact that a com pany which is a resi�

dent of a Contracting State controls or is

controlled by a co mpany which is a resident

of the other C ontracting State, or which car�

ries on business in that other State (whether

through a permanent establishment or other�

wise), shall not of itself constitute either com�

pany a permanent establishm ent of the other.

SFS 1983:534

ar, bedriva vetenskaplig forskning eller ut�va

liknande verksamhet, som �r av f�rbe�

redande eller bitr�dande art.

5. Person som �r verksam i en avtalsslu�

tande stat f�r ett f�retag i den andra avtals�

slutande staten eller p� dess v�gnar - annan

�n s�dan oberoende representant p� vilken

punkt 6 till�mpas - anses utg�ra fast drift�

st�lle i den f�rstn �mnda staten om:

a) han i den f�rstn�mnda staten har och

d�r regelbundet anv�nder en generell full�

makt att sluta avtal i f� retagets namn samt
verksamheten inte begr�nsas till ink�p av

varor f�r f�retagets r�kning, eller

b) han regelm�ssigt i den f�rstn� mnda sta�

ten disponerar ett f�retaget tillh�rigt varu�

lager fr�n vilket han f�r f�retaget eller p�

dess v�gnar regelbundet levererar varor, eller

c) han i den f �rstn�mnda staten regelbun�

det inf�rskaffar order r�rande f�rs�ljning av

varor uteslutande eller n�stan uteslutande f�r

f�retaget i fr�ga eller f�r f�retaget och andra

f�retag, �ver vilka f �rstn�mnda f�retag har

ett best�mmande inflytande eller vilka sj�lva

har ett best�mmande inflytande �ver det

f�rstn�mnda f�retaget.

6. F�retag i en avtalsslutande stat anses

inte ha fast driftst�lle i den andra avtalsslu�

tande staten endast p� den grund att f�retaget

bedriver aff�rsverksamhet i denna a ndra stat

genom f�rmedling av m�klare, kommission�r

eller annan oberoende representant, om s�

dan person d�rvid bedriver sin sedvanliga af�

f�rsverksamhet och hans verksamhet inte �r

s�dan som beskrivs i punkt 5 c).

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

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

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

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

ra.

ARTICLE 6

Income from immovable property

1. Income derived by a resident of a Con�

tracting State from immovable property (in-

ARTIKEL 6
Inkomst av fast ef^endom

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar av fast egendom

1317

�

SFS 1983:534

eluding income from agriculture or forestry)

situated in the other Contracting State may

be taxed in that other State.

2. The term "immovable property" shall

have the meaning which it ha s under the law

of the Contracting State in which the proper�

ty in question is situated. The term shall in

any case include property accessory to im�

movable property, livestock and equipment

used in agriculture and forestry, rights to
which t he provisions of general law respect�
ing landed property apply, usufruct of im�

movable property and rights to variable or

fixed payments as consideration for the

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

posits, sources and other natural resources;

ships, boats and aircraft shall not be regarded
as immovable property.

3. The provisions of paragraph 1 shall ap�

ply to income derived from the direct use,

letting, or use in any other form of immov�
able property.

4. The provisions of paragraphs I 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.

(d�ri inbegripen inkomst av lantbruk eller

skogsbruk) bel�gen i den andra avtalsslu�

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

2. Uttrycket "fast egendom" har den be�

tydelse som uttrycket har enligt lagstift�

ningen i den avtalsslutande stat d�r egendo�

men �r bel�gen. Uttrycket inbegriper dock

alltid ti llbeh�r till fast egen dom, levande och
d�da inventarier i lantbruk och skogsbruk,

r�ttigheter p� vilka bes t�mmelserna i priv at�

r�tten om fast egendom till�mpas, nyttjande�
r�tt till fast egendom samt r�tt till f�r�nder�
liga eller fasta ers�ttningar f�r nyttjandet av

eller r�tten att nyttja mineralf�rekomst, k�lla

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

luftfartyg 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 genom an�

nan anv�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 yrkes�

ut�vning.

ARTICLE 7

Business profits

1. The profits of an enterprise of a Con�

tracting State shall be taxable only in that

State unless the enterprise carries on busi�

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

the enterprise carries on business as afore�

said, the profits of the enterprise may be

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

tablishment.

2. Subject to the provisions of paragraph

3, where an en terprise of a Contracting State

carries on business in the other Contracting

State through a permanent establishment sit�

uated th erein, there shall in each Co ntracting

State be att ributed to that permanent estab�

lishment the profits which it might be expec t�

ed to make if it were a distinct and separate

enterprise engaged in the same or similar ac�

tivities under the same or similar conditions

and dealing wholly independently with the
enterprise of which it is a permanent estab-

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 denna stat, s�vida inte f�retaget be�

driver r�relse i den andr a avtalsslutande sta�

ten fr�n d�r bel�get fast driftst�lle. Om f�re�
taget bedriver r�relse p� nyss angivet s�tt, f�r

f�retagets inkomst beskattas i den andra sta�

ten, men endast s� stor del d�rav som �r

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

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

driver r�relse i den an dra 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 varder a avtalsslutande staten till det

fasta driftst�llet den inkomst som det kan

antagas att drif tst�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. Om de upplysningar,

1318

�

SFS 1983:534

lishment. If the information available to the

taxation authorities concerned is inadequate
to determine the profits to be attributed to the

permanent establishment, nothing in this par�

agraph shall affect the application of th e law

of either Contracting State in relation to the

liability of the permanent establishment to

pay tax on an a mount determined by t he ex�

ercise of a discretion or the making of an

estimate by the taxation authorities of that

Contracting State, provided that such discre�

tion shall be exercised or such estimate shall

be m ade, so far as the information available

to the taxation authorities permits, in ac cor�
dance with the principle stated in this para�
graph.

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

State in which the permanent establishment

is situated or elsewhere, but this does not
include any expenses which, under the law of
that State would not be allowed to be deduct�
ed by an ent erprise of that State.

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,

nothing in paragraph 2 shall preclude that

Contracting State from determining the prof�

its to be taxed by such an apportionment as
may be cust omary: the method of apportion�

ment adopted shall, however, be such that

the result shall be in accordance with the

principles contained in this Article.

5. No profits shall be attributed to a per�

manent establishment by reason of the mere
purchase by that permanent establishment of

goods or merchandise for the enterprise.

6. For the purposes of t he preceding para�

graphs, the profits to be attributed to the

permanent establishment shall be determined

by the 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.

som �r tillg�ngliga f�r beskattningsmyndighe�
terna i fr�ga, inte �r tillr�ckliga f�r att avg�ra

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

driftst�llet, skall be.st�mmelserna i denna

punkt inte hindra till�mpningen av lagbe�

st�mmelser i n�gondera avtalsslutande sta�

ten, enligt vilka beskattningsmyndigheterna
sk�nsm�ssigt eller uppskattningsvis kan be�

st�mma det fasta driftst�llets skattepliktiga

inkomst. S�dan sk�nsm�ssig bed�mning eller

s�dan uppskattning av inkomst skall dock - i
den m�n de f�r beskattningsmyndigheterna

tillg�ngliga upplysningarna till�ter detta -

ske i �verensst�mmelse med den i denna

punkt angivna principen.

3. Vid best�mmandet av fast driftst�lles

inkomst medges avdrag f�r utgifter som upp�
kommit f�r det fasta driftst�llet, h�runder in�
begripna utgifter f�r f�retagets ledning och

allm�nna f�rvaltning, oavsett om utgifterna

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

�r bel�get eller annorst�des. Avdrag medges

dock inte f�r utgifter f�r vilka avdrag ej skulle

medges f�retag i denna stat enligt dess lag�

stiftning.

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

driftst�lle i en avtalsslutande stat brukat be�
st�mmas p� grundval av en f�rdelning av
f�retagets hela inkomst p� de olika delarna av
f�retaget, skall best�mmelserna i punkt 2 inte

hindra att i denna avtalsslutande stat den

skattepliktiga inkomsten best�ms genom s�
dant f�rfarande. Den f�rdelningsmetod som
anv�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 f�reg�ende punk�

ter best�ms inkomst som �r h�nf�rlig till det

fasta driftst�llet genom samma f�rfarande �r

fr�n �r, s�vida inte goda och tillr�ckliga sk�l

f�ranleder annat.

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

som behandlas s�rskilt i andra artiklar av
detta avtal, ber�rs best�mmelserna i dessa
artiklar inte av reglerna i f�revarande artikel.

1319

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SFS 1983:534

ARTICLE 8

Air transport

1. Profits of an enterprise of a Contracting

State from the operation of aircraft in interna�

tional traffic shall be taxable only in that

State.

2. With respect to profits derived by the

Swedish, Danish and Norwegian air trans�

port consortium Scandinavian Airlines Sys�

tem (SAS), the provisions of paragraph 1
shall apply, but only to such part of the prof�
its as corresponds to the participation held in

that consortium by AB Aerotransport

(ABA), the Swedish partner of Scandinavian

Airlines System (SAS).

3. The provisions of paragraphs 1 and 2

shall also apply to profits from the participa�

tion in a pool, a joint business or an interna�
tional operating agency.

ARTIKELS

Luftfart

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

avtalsslutande stat genom anv�ndningen av

luftfartyg i internationell trafik beskattas en�

dast i denna s tat.

2. Best�mmelserna i d enna artikel till�m�

pas betr�ffande inkomst som f�rv�rvas av det

svenska, danska och norska luftfartskonsor�

tiet Scandinavian Airlines System (SAS) men

endast i fr�ga om den del av inkomsten som

motsvarar den andel i konsortiet som innehas

av AB Aerotransport (ABA), den svenske
del�garen i Scandinavian Airlines System

(SAS).

3. Best�mmelserna i punk terna I och 2 till-

l�mpas �ven p� inkomst som f�rv�rvas

genom deltagande i en pool, ett gemensamt
f�retag eller en internationell driftsorganisa�

tion.

ARTICLE 9

Shipping

1. Profits of an enterprise of a Contracting

State derived from the operation of ships in

international traffic in the other Contracting

State may be taxed in that other State, but

the tax chargeable in that other State on such

profits shall be reduced by an amount equal

to fifty per cent of such tax.

2. For the purposes of paragraph 1. profits

derived by an enterprise of a Contracting
State from the operation of shi ps in interna�

tional traffic in the other Contracting State
shall mean profits from the carriage of pas�

sengers, mail, livestock or goods shipped

from that other State.

3. The provisions of paragraph 1 shall also

apply to profits from the participation in a

pool, a joint business or an international op�

erating agency.

ARTIKEL 9

Sj�fart

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

avtalsslutande stat genom anv�ndningen av

skepp i internationell trafik i den andra av�

talsslutande staten, f�r beskattas i denna a nd�

ra stat, men skatten p� inkomsten i denna

andra stat neds�tts med ett belopp motsva�

rande femtio procent av skatten.

2. Vid till�mpningen av punkt 1 f�rst�s

med inkomst som f�rv�rvas i en avtalsslu�

tande stat genom anv�ndningen av skepp i

internationell trafik i den andra avtalsslu�

tande staten, inkomst genom befordran av

passagerare, post, kreatur eller gods. som

utskeppas fr�n denna andra stat.

3. Best�mmelserna i punkt 1 till�mpas

�ven p� inkomst som f�rv�rvas genom delta�

gande i en pool. ett gemensamt f�retag eller
en internationell driftsorganisation.

ARTICLE 10

Associated enterprises

1. Where

(a) an enterprise of a Contracting State

participates directly or indirectly in the man�

agement, control or capital of an enterprise of

the other Contracting State, or

ARTIKEL 10

F�retag med intressegemenskap

1. Ifall d�

a) ett f�retag i en avtalsslutande stat direkt

eller indirekt deltager i ledningen eller �ver�

vakningen av ett f�retag i den andra avtals-

slutande staten eller �ger del i detta f�retags

kapital, eller

1320

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SFS 1983:534

(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 e ither case conditions are made or

imposed between the two enterprises, in their
commercial or financial relations, which dif�

fer from those which would be made between

independent enterprises, then any profits

whieh would, but for those conditions, have

accrued to one of the enterprises, but by rea�

son of those conditions, have not so accrued,

may be included in the profits of that enter�
prise and taxed a ccordingly.

2. Where a Contracting State includes in

the profits of an e nterprise of that State-and

taxes accordingly-profits on which an enter�
prise of the o ther Contracting State has been

charged to tax in that other State and the

profits so included are profits which would

have accrued to the enterprise of the first-
mentioned S tate if the conditions made be�

tween the two enterprises had been those
which would have been made between inde�

pendent enterprises, then that other State

shall make an appropriate adjustment to the
amount of the tax charged therein on those

profits. In determining such adjustment, due
regard shall be had to the other provisions of
this C onvention and the competent authori�
ties of the Contracting States shall if neces�

sary consult each other.

b) samma personer direkt eller indirekt

deltager i ledningen eller �vervakningen av

s�v�l ett f�retag i en avtalsslutande stat som
ett f�retag i den andra avtalsslutande staten

eller �ger del i b�da dessa f�retags kapital,
iakttages f�ljande.

Om mellan f�retagen i fr�ga om handelsf�r�

bindelser eller finansiella f�rbindelser avtalas

eller f�reskrivs villkor, som avviker fr�n dem
som skulle ha avtalats mellan av varandra
oberoende f�retag, f�r all in komst, som utan
s�dana villkor skulle ha tillkommit det ena

f�retaget men som p� grund av villkoren i
fr�ga inte tillkommit detta f�retag, inr�knas i

detta f�retags inkomst och beskattas i � ver�
ensst�mmelse d�rmed.

2. I fall d� inkomst, f�r vilken ett f�retag i

en avtalsslutande stat beskattats i denna stat,
�ven inr�knas i inkomsten f�r ett f�retag i
den andra avtalsslutande staten och beskat�

tas i �verensst�mmelse d�rmed i denna andra

stat, samt den s�lunda inr�knade inkomsten
�r s�dan som skulle ha tillkommit f�retaget i
denna andra stat om de villkor som avtalats

mellan f�retagen hade varit s�dana som

skulle ha avtalats mellan av varandra obe�

roende f�retag, skall den f�rstn�mnda staten

genomf�ra vederb�rlig justering av det skat�

tebelopp som p�f�rts f�r inkomsten i d enna

stat. Vid s�dan justering iakttages �vriga be�
st�mmelser i detta avtal och de beh�riga

myndigheterna i de avtalsslutande staterna

�verl�gger vid beho v med varandra.

ARTICLE 11

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 other S tate.

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 th at State, but if

the recipient is the beneficial owner of the

dividends the tax so charged shall not ex�
ceed:

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

dividends if the beneficial owner is a com�

pany (other than a partnership) which holds

directly or indirectly at least 10 per cent of

ARTIKEL 11

Utdelning

1. Utdelning fr�n bolag med hemvist i en

avtalsslutande stat till p erson med hemvist i
den andra avtalsslutande staten f�r beskattas

i denna andra stat.

2. Utdelningen f�r emellertid beskattas

�ven i den avtalsslutande stat d�r bolaget

som betalar utdelningen har hemvist, enligt

lagstiftningen i denna stat. men om motta�
garen har r�tt till utdelni ngen f�r skatten inte

�verstiga:

a) 10 procent av utdelningens bruttobe�

lopp, om den som har r�tt till ut delningen �r

ett bolag (med undantag f�r handelsbolag)

som direkt eller indirekt beh�rskar minst 10

1.^21

�

SFS 1983:534

the capital of the company paying the divi�

dends;

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

dividends in all other cases.

This paragraph shall not affe ct the taxation

of the company in res pect of the profits out of

which the dividends are paid.

3. The term "dividends" as used in this

Article means income from shares, mining

shares, founders' shares or other rights, not

being debt-claims, participating in profits, as

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

ment as income from shares by the laws of
the State of which the company making the

distribution is a res ident.

4. The provisions of paragraphs 1 and 2

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

State, carries on business in the other Con�

tracting State of which the company paying
the dividends is a resident, through a perma�

nent establishment situated therein, or per�

forms in that other State independent perso�

nal services from a fixed base situated there�
in, and the holding in respect of which the

dividends are paid is effectively connected

with such permanent establishment or fixed

base. In such case the provisions of Article 7

or Article 15, as the case may be, shall apply.

5. Where a company which is a resident of

a Contracting State derives profits or income

from the other Contracting State, that other

State may not impose any tax on the divi�

dends paid by the comp any, except insofar as

such dividends are paid to a resident of that

other State or insofar as the holding in re�
spect of which the div idends are paid is effec�

tively connected with a permanent establish�
ment or a fixed base situated in that other

State, nor subject the company's undistribu�

ted profits to a tax on the co mpany's undistri�
buted profits, even if the dividends paid or

the undistributed profits consist wholly or
partly of profits or income arising in such

other State.

6. Notwithstanding the provisions of para�

graph 1, dividends paid by a company being a

resident of Bangladesh 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 Swedish law
if both com panies had been Sw edish compa�

nies,

1.^22

procent av det utbetalande bolagets kapital;

b) 15 procent av utdelningens bruttobe�

lopp i �vriga fall.

Denna punkt ber�r inte bolagets beskatt�

ning av vinst av vilken utdelningen betalas.

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

denna artikel inkomst av aktier, gruvaktier,

stiftarandelar eller andra r�ttigheter, som inte
�r fordringar, med r�tt till andel i vinst, samt

inkomst av andra andelar i bolag som enlig t

lagstiftningen i den stat d�r det utdelande bo�
laget ha r hemvist �r likst�lld med inkomst a v

aktier.

4. 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 15.

5. Om bolag med hemvist i en avtalsslu�

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

avtalsslutande staten, f�r denna andra stat

inte beskatta utdelning som bolaget betalar,

utom i den m�n utdelningen betalas till per�

son med hemvist i denna andra stat eller i den

m�n den andel p� grund av vilken utdeln ing�

en betalas �ger verkligt samband med fast

driftst�lle eller stadigvarande anordning i

denna andra stat, och ej heller beskatta bola�

gets icke utdelade vinst, �ven om utdelningen

eller den icke utdelade vinsten helt eller del�

vis utg�rs av inkomst som uppkommit i den�

na andra stat.

6. Utan hinder av best�mmelserna i pun kt

1 �r utdelning fr�n bolag med hemvist i Ba ng�

ladesh till bolag med hemvist i Sverige un�

dantagen fr�n be skattning i Sverige i den m� n

utdelningen skulle ha varit undantagen fr�n

beskattning enligt svensk lagstiftning, om

b�da bolagen hade varit sve nska.

�

SFS 1983:534

ARTICLE 12

Interest

1. Interest arising in a Contracting State

and paid to a resident of the other Contract�
ing State may be taxed in that other State.

2. However, such interest may also be

taxed in the Contracting State in which it

arises and according to the laws of that State,

but if the recipient is t he beneficial owner of

the interest the tax so charged shall not ex�

ceed:

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

interest, if the interest is derived by a bank o r

any other financial institution (including an

insurance company);

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

interest in all other c ases.

3. Notwithstanding the provisions of para�

graph 2,

(a) interest arising in S weden and paid to

the Government of Bangladesh or to the

Bangladesh Bank shall be exempt from Swe�

dish tax;

(b) interest arising in B angladesh and paid

to the Government of Sweden, the Central

Bank of Sweden or the National Debt Office
shall be exempt from Bangladesh tax.

The competent authorities of the Contract�

ing Sta tes may determine by mutual agree�

ment any other institution to which this para�

graph shall apply.

4. The term "interest" as used in t his 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 deb tor'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. Penalty charges

for late payment shall not be regarded as

interest for the purpose of this Article.

5. The provisions of paragraphs 1 to 3 shall

not apply if the beneficial owner of the inte�

rest, being a resident of a Contracting State,

carries on business in the other Contracting

State in which the interest arises, through a

permanent establishment situated therein, or

ARTIKEL 12

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 avtalsslutande staten, f�r
beskattas i denna andra stat.

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

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

r�r, enligt lagstiftningen i denn a stat, men om

mottagaren har r�tt till r�ntan f�r skatten inte

�verstiga:

a) 10 procent av r�ntans bruttobelopp, om

r�ntan uppb�rs av en bank eller annat kredit�
institut (f�rs�kringsbolag d�ri inbegripet);

b) 15 procent av r�ntans bruttobelopp i �v�

riga fall.

3. Utan hinder av best�mmelserna i pun kt

2 g�ller f�ljande:

a) R�nta, som h�rr�r fr�n Sverige och som

betalas till Bangladeshs regering eller till

Bangladeshs bank, skall vara undantagen

fr�n svensk skatt.

b) R�nta, som h�rr�r fr�n Bangladesh och

som betalas till Sveriges regering, Sveriges

riksbank eller riksg�ldskontoret, skall vara

undantagen fr�n bangladeshisk skatt.

De beh�riga myndigheterna i de avtalsslu�

tande staterna kan genom �msesidig �verens�

kommelse best�mma att denna punkt skall

till�mpas ocks� betr�ffande annan institu�

tion.

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

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. Straffavgift p� grund av sen betal�
ning anses inte som r�nta vid till�mpningen

av denna artikel.

5. Best�mmelserna i punkterna 1-3 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

1323

�

SFS 1983:534

performs in that o ther State independent per�

sonal services from a fixed base situated

therein, and the debt-claim in respect of

which the interest is paid is effectively con�

nected with such permanent establishment or

fixed base. In such case the provisions of

Article 7 or Article 15, as the case may be,

shall apply.

6. Interest shall be deemed to arise in a

Contracting State when the payer is that

State itself, a local authority or a resident of

that State. Where, however, the person

paying the interest, whether he is a resident

of a Contracting State or not, has in a Con�

tracting State a permanent establishment or a

fixed base in connection with which the in�

debtedness on which the interest is paid was

incurred, and such interest is borne by such

permanent establishment or fixed base, then

such interest shall be deemed to arise in the

State in which the permanent establishment

or fixed base is situated.

7. Where, by reason of a special relation�

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

other person, the amount of the interest, hav�

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

been agreed upon by the payer and the bene�

ficial owner in the absence of s uch relation�

ship, the provisions of this Article shall apply

only to the last-mentioned amount. In such

case, the excess part of the payments shall

remain taxable according to the laws of each

Contracting State, due regard being had to

the other provisions of this Convention.

yrkesverksamhet i denna andra stat fr�n d�r

bel�gen stadigvarande anordning, samt den

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

samband med det fasta driftst�llet eller den

stadigvarande anordningen. I s�d ant fall till -

l�mpas best�mmelserna i artikel 7 respektive

artikel 15.

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

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

lokal myndighet eller person med hemvist i

denna stat. Om 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 �ntan betalas, och r�ntan belastar

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

stadigvarande anordningen finns.

7. 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 utbeta�

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

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

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 avtal.

ARTICLE 13

Royalties

1. Royalties arising in a Contracting State

and paid to a resident of the other Contract�

ing State may be ta xed in that other State.

2. However, such royalties may also be

taxed in the Contracting State in which they

arise, and according to the laws of that State,

but if the recipient is t he beneficial o wner of

the royalties the tax s o charged shall not ex�

ceed 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

1324

ARTIKEL 13

Royalty

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

tande stat och som betalas till person med

hemvist i den andra avtalsslutande staten, f�r

beskattas i denna and ra stat.

2. Royaltyn f�r emellertid beskattas �ven i

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

r�r, enligt lagstiftningen i denna stat, men om

mottagaren har r�tt till royaltyn f�r skatten

inte �verstiga 10 procent av roya ltyns brutto�

belopp.

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

artikel varje slag av betalning som mottages

�

SFS 1983:534

as a consideration for the use of, or the right

to use, any copyright of literary, artistic or

scientific work including cinematograph 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, commercial or scien�

tific experience but does not include any pay�

ments in r espect of the operation of mineral

deposits, sources and other natural re�
sources.

4. The provisions of paragraphs 1 and 2

shall not apply if the benficial 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 tha t other State inde�
pendent personal services from a fixed base
situated therein, and the right or property in
respect of which the royalties are paid is ef�

fectively connected with such permanent es�

tablishment or fixed base. In such case the
provisions of Article 7 or Article 15, as the

case may be, shall apply.

5. Royalties shall be deemed to arise in a

Contracting State when the payer is that

State itself, a local authority or a resident of

that State. Where, however, the person
paying the royalties, whether he is a resident

of a Contracting State or not, has in a Con�

tracting State a permanent establishment or a

fixed base in co nnection with which the lia�

bility to pay the royalties was incurred, and

such royalties are borne by such permanent
establishment or fixed base, then such royal�
ties shall be deemed to arise in the 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

Anicle shall apply only to the last-mentioned

amount. In such case, the excess part of the

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

r�tten att nyttja upphovsr�tt till litter�rt,

konstn�rligt eller vetenskapligt verk, h�ri in�
begripna biograffilm och band f�r radio- eller

televisionsuts�ndningar, patent, varum�rke,
m�nster eller modell, ritning, hemligt recept

eller hemlig tillverkningsmetod samt f�r nytt�

jandet av eller f�r r�tten att nyttja industriell,

kommersiell eller vetenskaplig utrustning el�

ler f�r upplysning om erfarenhetsr�n av indu�

striell, kommersiell eller vetenskaplig natur.

Betalning p� grund av utnyttjandet av mine�

ralf�rekomst, k�lla eller annan naturtillg�ng

inbegrips ej i uttrycket "royalty".

4. Best�mmelserna i punk terna 1 och 2 till-

l�mpas inte, om den som har r�tt till royaltyn
har hemvist i e n avtalsslutande stat och be�

driver r�relse i den andra 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 de nna andra stat fr�n d�r
bel�gen stadigvarande anordning, samt den
r�ttighet eller egendom f�r vilken royaltyn
betalas �ger verkligt samband med det fasta

driftst�llet eller den stadigvarande anordning�
en. I s�dant fall till�mpas best�mmelserna i
artikel 7 respektive artikel 15.

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

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

kal myndighet eller person med hemvist i

denna stat. Om den person som betalar royal�

tyn, antingen han har hemvist i en avtalsslu�

tande stat eller ej, i en avtalsslutande stat har
fast driftst�lle eller stadigvarande anordning i
samband varmed skyldigheten att betala

royaltyn uppkommit, och royaltyn belastar

det fasta driftst�llet eller den stadigvarande
anordningen, anses dock royaltyn h�rr�ra
fr�n den avtalsslutande stat d�r det fasta

driftst�llet eller den stadigvarande anordning�

en 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 det
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 royaltyn om s�dana f�r�

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

serna i denna artikel endast p� sistn�mnda

belopp. I sada nt fall be skattas �verskjutande

1325

�

SFS 1983:534

payments shall remain taxable according to

the laws of each Contracting State, due re�

gard being had to the other provisions of this

Convention.

belopp enligt lagstiftningen i v ardera avtals�

slutande staten med iakttagande av �vriga

best�mmelser i detta a vtal.

ARTICLE 14

Capital gains

1. Capital gains derived by a resident of a

Contracting State from the alienation of im�

movable property referred to in Arti cle 6 and

situated in the other Contracting State, or
from the alienation of shares in a company

the assets of which consist principally of such

property, may be taxed in that other State.

2. Capital gains from the alienation of mov�

able property forming part of the business

property of a permanent establishment which

an enterprise of a Contracting State has in the

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

resident of a Contracting State in the other

Contracting State for the purpose of perform�
ing independ ent personal services, including
such gains from the alienation of such a per�

manent establishment (alone or with the
whole enterprise) or of such a fixed base,

may be taxed in that other State.

3. Capital gains derived by an enterprise of

a Contracting State from the alienation of
ships or aircraft operated in international

traffic or movable property pertaining to the

operation of such ships of aircraft shall be

taxable only in that State.

With respect to gains derived by the Swed�

ish, Danish and Norwegian air transport con�

sortium Scandinavian Airlines System

(SAS), the provisions of t his paragraph shall

apply only to such proportion of the gains as
corresponds to the participation held in that

consortium by AB A erotransport (ABA), the

Swedish partner of Scandinavian Airlines

System (SAS).

4. Capital gains from the alienation of any

propeny other than that referred to in para�

graphs !, 2 and 3 shall be ta xable only in the

Contracting State of which the alienator is a

resident.

ARTIKEL 14

Realisationsvinst

1. Vinst, som person med hemvist i en

avtalsslutande stat f�rv�rvar p� grund av

�verl�telse av s�dan fast egendom som avses

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

avtalsslutande staten eller p� grund av �ver�

l�telse av aktier i ett bolag, vars huvudsakliga
tillg�ngar utg�rs av s�dan fast egendom, f�r

beskattas i denna andra stat.

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

egendom, som utg�r del av r�relsetillg�ng�
arna i fast driftst�lle, vilket ett f�retag i en

avtalsslutande stat har i den a ndra avtalsslu�

tande staten, eller av l�s egendom h�nf�rlig

till stadigvarande anordning f�r att ut�va

sj�lvst�ndig yrkesverksamhet, som person

med hemvist i en avtalssl utande stat har i den

andra avtalsslutande staten, f�r beskattas i
denna andra stat. Detsamma g�ller vinst p�

grund av �verl�telse av s�dant fast driftst�lle
(f�r sig eller tillsammans med �verl�telse av

hela f�retaget) eller av s�dan stadigvarande

anordning.

3. Vinst, som ett f�retag i en avtalsslutande

stat f�rv�rvar p� grund av �verl�telse av far�
tyg eller luftfanyg som anv�nds i internatio�

nell trafik eller l�s egend om, som �r h�nf�rlig

till anv�ndn ingen av s�dana fartyg eller luft�

fartyg, beskattas endast i denna st at.

Betr�ffande vinst som f�rv�rvas av det

svenska, danska och norska luftfartskonsor�

tiet Scandinavian Airlines System (SAS) till-
l�mpas best�mmelserna i denna punkt endas t

i fr�ga om den del av vinsten som motsvarar

den andel i kon sortiet vilken innehas av AB

Aerotransport (ABA), den svenske del�garen
i Scandinavian Airlines System (SAS),

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

egendom �n s�dan som avses i punkterna 1,2

och 3 beskattas endast i den avtalsslutande

stat d�r �verl�taren har hemvist.

1326

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SFS 1983:534

ARTICLE 15

Independent personal services

1. Income derived by a resident of a Con�

tracting State in respect of professional ser�

vices or other activities of an independent

character shall be taxable only in that State.

However, such income may be taxed in the

other Contracting State if:

(a) he has a fixed base regularly available

to him in the other Contracting State for the

purposes of performing his activities; in th at

case, only so much of the income as is at�

tributable to that fixed base may be taxed in
that other Contracting State; or

(b) he is present in the other Contracting

State for a period or periods exceeding in t he

aggregate 120 days in the fiscal year con�
cerned of that State.

2. The term "professional services" in�

cludes especially independent scientific, lit�
erary, artistic, educational or teaching ac�

tivities as well a s the independent activities
of physicians, lawyers, engineers, architects,
dentists and accountants.

ARTIKEL 15

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 de nna stat. S�dan in�

komst f�r emellertid beskattas i den andra

avtalsslutande staten, om:

a) inkomsttagaren i de nna stat har stadig�

varande anordning, som regelm�ssigt st�r till
hans f�rfogande f�r att ut�va verksamheten; i

s�dant fall f�r endast s� stor del av inkomsten
som �r h�nf�rlig till denna anordning beskat�
tas i denna andra avtalsslutande stat, eller

b) inkomsttagaren vistas i den na andra stat

under tidrymd eller tidrymder, som samman�
lagt uppg�r till mer �n 120 dagar under denna
stats ifr�gavarande beskattnings�r.

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 16
Dependent personal services

1. Subject to the provisions of Artides 17,

19, 20 and 21, salaries, wages and other simi�

lar remuneration derived by a resident of a
Contracting State in respect of an employ�

ment shall be taxable only in that State unless
the employment is exercised in the other

Contracting State. If the employment is so
exercised, such remuneration as is derived

therefrom may be taxed in that other State.

2. Notwithstanding the provisions of para�

graph 1, remuneration derived by a resident

of a Contracting State in respect of an em�

ployment e xercised in the other Contracting

State shall be taxable only in the first-men�
tioned State if:

(a) the recipient is present in the other

State for a period or periods not exceeding in

the aggregate 183 days in the fiscal year con�

cerned of that State; and

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

half of, an employer who is not a resident of
the other State: and

ARTIKEL 16

Enskild tj�nst

1. Om in te best�mmelserna i artik larna 17,

19, 20 och 21 f�ranleder annat, beskattas
l�ner och andra liknande ers�ttningar, som

person med hemvist i en avtalsslutande stat
uppb�r p� grund av anst�llning, endast i den�
na stat, s�vida inte arbetet utf�rs i den a ndra

avtalsslutande staten. Om arbetet utf�rs i

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

f�r arbetet beskattas d�r.

2. Utan hinder av best�mmelserna i p unkt

1 beska ttas ers�ttning, som person med hem �
vist i en av talsslutande stat uppb�r f�r arbete

som utf�rs i den an dra avtalsslutande staten,

endast i den f� rstn�mnda staten, om:

a) mottagaren vistas i den a ndra staten un�

der tidrymd eller tidrymder som sammanlagt
inte �verstiger 183 dagar under denna stats

ifr�gavarande beskattnings�r, och

b) ers�ttningen betalas av arbetsgivare som

inte har hemvist i de nna andra stat eller f�r

s�dan arbetsgivares r�kning, samt

1327

�

SFS 1983:534

manent establishment or a fixed base which

the employer has in the other State.

3. Notwithstanding the preceding provi�

sions of this Article, remuneration derived in

respect of an employment exercised aboard a

ship or aircraft operated in international traf�

fic, may be taxed in the Contracting State of
which the enterprise is a resident.

Where a resident of Sweden derives re�

muneration in respect of employment exer�

cised aboard an aircraft operated in interna�

tional traffic by the Swedish, Danish and

Norwegian air transport consortium Scandi�

navian Airlines System (SAS), such remuner�

ation shall be taxable only in Sw eden.

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbetsgi�

varen har i denna andra stat.

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

ser i denn a artikel f�r ers�ttning f�r arbete,

som utf�rs ombord p� skepp eller luftfartyg i

internationell trafik, beskattas i den avtals�

slutande stat d�r f�retaget har hemvist.

Om person med hemvist i Sverige uppb�r

inkomst av arbete, vilket utf�rs ombord p�

luftfartyg som anv�nds i internati onell trafik

av det svenska, danska och norska luftfarts-

konsortiet Scandinavian Airlines System

(SAS), beskattas inkomsten endast i S verige.

ARTICLE 17
Directors' fees

Directors' fees and other similar payments

derived by a resident of a Contracting State

in his cap acity as a member of the board of

directors of a company which is a resident of

the other Contracting State may be taxed in
that other State.

ARTIKEL 17
Styrelsearvoden

Styrelsearvoden och andra liknande ers�tt�

ningar, som person med hemvist i en avtals�

slutande stat uppb�r i egensk ap av medlem i
styrelse eller annat liknande organ i bolag

med hemvist i den andra avtalsslutande sta�

ten, f�r beskattas i denna an dra stat.

ARTICLE 18

Artistes and athletes

1. Notwithstanding the provisions of Arti�

cles 15 and 16, income derived by a resident

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

sion artiste, or a musician, or as an athlete,

from his personal activities as such exercised

in the other Contracting State, may be taxed

in that other State, provided that such in�

come shall be exempt from tax in that other

State if the visit of the entertainer or athlete

to that State falls within the scope of a cultu r�

al or sports exchange programme agreed to

by both Con tracting States.

2. Where income in respect of personal

activities exercised by an entertainer or an
athlete in his capa city as such accrues not to

the entertainer or athlete himself but to an�

other person, that income may, notwith�
standing the provisions of Articles 7, 15 and
16, be taxed in the Cont racting State in which

the activities of the entertainer or athlete are

exercised.

ARTIKEL 18

Artister och idrottsm�n

1. Utan hinder av best�mmelserna i art ik�

larna 15 och 16 f�r inkomst, som person med

hemvist i en avtalsslutande stat f�rv�rvar

genom sin personliga verksamhet i d en andra
avtalsslutande staten i egenskap av arti st, s�
som teater- eller filmsk�despelare, radio-

eller televisionsartist eller musiker eller av
idrottsman, beskattas i denna a ndra stat. S�
dan inkomst undantas emellertid fr�n skatt i

denna andra stat om artistens eller idrotts�

mannens bes�k sker inom ramen f�r ett pro�

gram om kultur- eller idrottsutbyte, som

�verenskommits mellan de avtalsslutande

staterna.

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 best�mmel�

serna i artiklarna 7, 15 och 16, besk attas i den

avtalsslutande stat d�r artisten eller idrotts�

mannen ut�var verksamheten.

1328

�

SFS 1983:534

ARTICLE 19

Pensions

Subject to the provisions of paragraph 2 of

Article 20, pensions and other similar remu�
neration paid to a resident of a Contracting

State shall be taxable only in that State.

ARTIKEL 19

Pensioner

Om inte best�mmelserna i artikel 20 punkt

2 f�ranleder annat, beskattas pensioner och

andra liknande ers�ttningar, som betalas till

person med hemvist i en avtalsslutande stat,

endast i denna stat.

ARTICLE 20

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 State or authority
shall be taxable only in t hat State.

(b) However, such remuneration shall be

taxable only in th e other Contracting State if
the services are rendered in that State and the
individual is a resident of that State who:

(i) is a national of that State; or

(ii) did not become a resident of that

State solely for the purpose of rendering

the services.

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

created by, a Contracting State or a local
authority thereof to an individual in respect
of services rendered to that State or authority
shall be taxable o nly in that State.

(b) However, such pension shall be tax�

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

that State.

3. The provisions of Articles 16, 17 and 19

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 authority thereof.

ARTIKEL 20

Offentlig tj�nst

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

sion), som betalas av en avtalsslutande stat
eller dess lokala myndigheter till fysis k per�

son p� grund av arbete som utf�rs i denna
stats eller dess lokala myndigheters tj�nst,

beskattas endast i denna stat.

b) S�dan ers�ttning beskattas emellertid

endast i den andra avtalsslutande staten om
arbetet utf�rs i denna stat och personen i
fr�ga har hemvist i denna stat och:

1) �r medborgare i denna stat; eller

2) inte fick hemvist i de nna stat uteslu�

tande f�r att utf�ra arbetet.

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

fonder inr�ttade av, en avtalsslutande stat

eller dess lokala myndigheter till fysisk per�
son p� grund av arbete som utf�rts i denna
stats eller dess lokala myndigheters tj�nst,

beskattas endast i denna stat.

b) S�dan pension beskattas emellertid en�

dast i den andra avtalsslutande staten om per�
sonen i fr�ga har hemvist och �r medborgare i

denna stat.

3. Best�mmelserna i art iklarna 16, 17 och

19 ti ll�mpas p� ers�ttning och pension som
betalas p� grund av arbete som utf�rts i sam�
band med r�relse som bedrivs av en avtals�
slutande stat eller dess lokala myndigheter.

ARTICLE 21

Teachers, students and trainees

1. A professor or teacher who temporarily

visits a Contracting State for a period not

exceeding two years for the purpose of teach�
ing at a university, college, school or other

educational institution, and who is, or imme�
diately before such visit was, a resident of the

other Contracting State shall be exempt from

tax in the first-mentioned Contracting State

84-SFS 1983

ARTIKEL 21
L�rare, studerande och praktikanter

1. En professor eller l�rare, som vistas till�

f�lligt i en avtalsslutande stat under en tid�

rymd ej �verstigande tv� �r i syfte att bedriva

undervisning vid un iversitet, h�gskola, skola

eller annan undervisningsanstalt och som

har, eller omedelbart f�re vistelsen hade

hemvist i den a ndra avtalsslutande staten, �r
befriad fr�n skatt i den f�rstn�mnda avtals-

1329

�

SFS 1983:534

in respect of remuneration for such teaching,

provided that he is subject to tax on that

remuneration in the other Contracting State.

2. An individual who was a resident of a

Contracting State immediately before a visit

to the other Contracting State and who is

temporarily present in that other State solely:

(a) as a student at a university, college,

school or other similar educational institution

in that o ther State;

(b) as a business apprentice or trainee; or
(c) as a recipient of a grant, allowance or

award from a scientific, educational, reli�

gious or charitable organization or under a

technical assistance programme entered into

by the Government of a C ontracting State,

shall be exempt from tax in that o ther State

in respect of;

(i) remittances from abroad for the pur�

poses of his maintenance, education, train�
ing or practice;

(ii) remuneration for personal services

performed in that o ther State, provided the

remuneration does not exceed Twelve

Thousand Swedish Kronor or its equiv�
alent in Bangladesh Takas for any taxable

year; and

(iii) the amount of such grant, allowance

or award.

The benefits under sub-paragraph (ii)

above shall extend only for such period of

time as may be reasonably or customarily

required to complete the education, training

or practice undertaken but shall in no event

exceed a period of five consecutive years.

slutande staten p� ers�ttning f�r s�dan under�

visning, under f�ruts�ttning att han �r skatt�

skyldig f�r ers�ttningen i den andra avtalsslu�

tande staten.

2. Fysisk person, som hade hemvist i en

avtalsslutande stat omedelbart f�re vistelse i

den andra avtalsslutande staten och som till�

f�lligt vistas i denna andra stat uteslutande

s�som

a) studerande vid universitet, h�gskola,

skola eller annan liknande undervisningsan�

stalt i denna an dra stat,

b) aff�rs- eller hantverkspraktikant, eller

c) mottagare av stipendium, anslag eller

annat penningunderst�d fr�n stiftelse eller in�

r�ttning med uppgif t att fr�mja vetenskapligt,

uppfostrande, religi�st eller v�lg�rande �nda�
m�l eller inom ramen f�r ett tekniskt bi�

st�ndsprogram som uppr�ttats av regeringen

i en avtal sslutande stat,

�r befriad fr�n skatt i denna an dra stat f�r;

1) belopp, som betalas till honom fr�n

utlandet f�r hans uppeh�lle, undervisning,

utbildning eller praktik;

2) inkomst av arbete som utf�rs i den na

andra stat. om inkomsten inte under n�got

beskattnings�r

�verstiger

tolvtusen

svenska kronor eller moiv�rdet i banglade-

shiska takas; samt

3) s�dant stipendium, anslag eller pen�

ningunderst�d.

Skattebefrielse enligt punkt 2) ovan

medges endast f�r den tid som sk�ligen eller

vanligtvis erfordras f�r att fullborda stu�

dierna, utbildningen eller praktiken i fr�ga ,

men f �r inte i n�got fall avse l�ngre tidry md

�n fem p� varandra f�ljande �r.

ARTICLE 22

Other income

1. Items of in come 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 State.

2. Notwithstanding the provisions of para�

graph I, items of income of a resident of a
Contracting State not dealt with in the fore�

going Articles of t his Convention and arising

in the other Contracting State may be taxed

in that other State.
1330

ARTIKEL 22
Annan inkomst

1. Inkomst som person med hemvist i en

avtalsslutande stat f�rv�rvar och som inte

behandlas i f�reg�end e artiklar av detta avtal

beskattas endast i denna stat, oavsett var�
ifr�n inkomsten h�rr�r.

2. Inkomst vilken inte behandlas i f�r eg�

ende artiklar av detta avtal, som person med

hemvist i en avtalssluta nde stat f�rv�rvar och

som h�rr�r fr�n den andra avtalsslutandc sta�

ten, f�r, utan hinder av best�mmelserna i

punkt I, beskattas i denna andra stat.

�

SFS 1983:534

ARTICLE 23
Elimination of double taxation

1. Subject to the provisions of the law of

Bangladesh regarding the allowance as a

credit against Bangladesh tax of tax payable

in a territory outside Bangladesh, tax payable
under the laws of Sweden and in accordance

with this Convention on income, profits or

gains from sources within Sweden shall be

allowed as a credit against any Bangladesh

tax computed in re spect of the same income,
profits or gains by reference to which the

Swedish tax is computed.

2. Subject to the provisions of paragraph 3

of this Article and of paragraph 6 of Article

11, where a resident of Sweden derives in�
come which, in accordance with the provi�
sions of this Convention may be taxed in

Bangladesh, Sweden shall allow as a deduc�
tion from the tax on the income of that per�

son, an amount equal to the Bangladesh tax

payable in respect of that income. The deduc�
tion shall not, however, exceed that part of

the Swedish tax as computed before the de�

duction is given, which is attributable to the

income which may be taxed in Ban gladesh.

3. Where a resident of a Contracting State

derives income which, in accordance with

the provisions of this Convention, shall be

taxable only in the other Contracting State,
the first-mentioned State may include this in�

come in the tax base but shall allow as a

deduction from the tax that part of the tax

which is attributable to the income derived

from the other Contracting State.

4. For the purposes of paragraph 2, the

term " the Bangladesh tax payable" shall be

deemed to include the amount of Bangladesh
tax which would have been payable if the

Bangladesh tax had not been exempted or

reduced in accordance with the following

provisions of B angladesh law:

(a) clause (xiii) of sub-section (3) of sec�

tion 4 of the Bangladesh Income-tax Act;

clause (viia) of sub-section (2) of section 10

of the said Act;

sub-sections (2A), (2B), (2C) and (2D) of

section 14A of th e said Act;

paragraphs (c), (e), (f), (g) and (h) of Notifi�

cation number S.R.0.417A-L/76 dated 29

November 1976; and

paragraphs (a), (b), and (d), of the said

Notification so far as the exemption or relief

ARTIKEL 23

Undanr�jande av dubbelbeskattning

1. I enlighet med best�mmelserna i lag�

stiftningen i Bangladesh i fr�ga om avr�k ning

fr�n bangladeshisk skatt av skatt som betalas

i anna t land �n Bangladesh, skall skatt, som

enligt svensk lagstiftning och i �ve rensst�m�

melse med d etta avtal betalas p� in komst el�
ler vinst fr�n k�lla i S verige, avr�knas mot
varje bangladeshisk skatt som ber�knats p�

samma inkomst eller vinst som den svenska
skatten.

2. I fall d� person med hemvist i Sv erige

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

na i detta avtal f�r beskattas i Bangladesh

skall Sverige, s�vida inte best�mmelserna i

punkt 3 i denn a artikel och artikel 11 punkt 6

f�ranleder annat, fr�n vederb�rande persons
inkomstskatt avr�kna ett belopp motsvaran�
de den skatt som betalas i Bangladesh p�

inkomsten. Avr�kningsbeloppet skall emel�
lertid inte �verstiga beloppet av den del av

den svenska skatten, ber�knad utan s�dan

avr�kning, som bel�per p� den inkomst som
f�r beskattas i Bang ladesh.

3. I fall d� person med hemvist i en av�

talsslutande stat f�rv�rvar inkomst som en�
ligt best�mmelserna i detta avtal beskattas

endast i den andra avtalsslutande staten, f�r
den f�rstn�mnda avtalsslutande staten in�

r�kna inkomsten i beskattningsunderlaget

men skall neds�tta skatten med den del av

skatten som bel�per p� den inkomst som f�r�

v�rvats fr�n den andra avtalsslutande staten.

4. Vid till�mpningen av best�mmelserna i

punkt 2 skall "skatt som betalas i Bangla�

desh" anses innefatta s�dan bangladeshisk
skatt som skulle ha erlagts om inte befrielse
fr�n eller neds�ttning av bangladeshisk skatt

hade meddelats enligt n�gon av f�ljande be�

st�mmelser i Banglades hs lagstiftning:

a) Avdelning 4 punkt 3 XIII) i Bang ladeshs

inkomstskattelag;

avdelning 10 punkt 2 VII a) samma lag;

avdelning 14 A punkterna 2A), 2B), 2C)

och 2D) samma lag;

punkterna c), e). O, g), och h) i kung�re lse

nr S.R.0.417A-L/76 den 29 november 1976;

samt

punkterna a), b) och d) samma kung�relse i

den m�n skattebefrielsen eller skatteneds�tt-

1331

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SFS 1983:534

relates to loans made with a view to promot�

ing economic development in Bang ladesh;

so far as they were in force on. and have

not been modified since, the date of signature

of this Convention, or have been modified

only in minor respects so as not to affect their
general character; or

(b) under any other provision which may

subsequently be made gr anting an exemption

or reduction of tax which is agreed by the
competent authorities of the Contracting
States to be of a substantially similar char�

acter, if it has not been modified thereafter or

has been modified only in minor respects so

as not to affect its general character.

The provisions of this paragraph shall ap�

ply for the first ten years for which this Con�

vention is effective. The competent authori�

ties shall consult each other in order to deter�

mine whether such period shall be extended.

ningen h�nf�r sig till l�n utgivna i syfte att

fr�mja ekonomisk utveckling i Bangladesh;

i samtliga fall i den utstr�ckning som be�

st�mmelserna var i kraft vid tidpunkten f�r

undertecknandet av detta avtal, under f�rut�

s�ttning att best�mmelserna d�refter inte

�ndrats eller �ndrats endast i mindre betydel�

sefulla h�nseenden utan att deras allm�nna

inneb�rd p�verkas;

b) andra best�mmelser om skattebefrielse

eller skatteneds�ttning som framdeles kan

komma att inf�ras och som enligt �verens�
kommelse mellan de avtalsslutande staternas

beh�riga myndigheter �r av i huvudsak sam�
ma sla g, s�vida dessa best�mmelser d�refter

inte �ndrats eller �ndrats endast i mindre be �
tydelsefulla h�nseenden utan att deras all�

m�nna inneb�rd p�verkas.

Best�mmelserna i denna punkt g�ller de

f�rsta tio �ren under vilka detta avtal till�m�

pas. De beh�riga myndigheterna skall �ver�
l�gga med varan dra f�r att best�mma om den�
na tidrymd skall utstr�ckas.

ARTICLE 24

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 other or more bur�

densome than the taxation and connected re�

quirements to which nationals of that other

State in the same circumstances are or may

be subjected. This provision shall, notwith�

standing the provisions of Article I, also ap�

ply to persons who are not residents of one or

both of the Contracting States.

2. The taxation on a permanent establish�

ment which an enterprise of a Contracting

State has in the other Contracting State shall

not be less favourably levied in that other

State than the taxation levied on enterprises

of that other State carrying on the same ac�

tivities.

3. Enterprises of a Contracting State, the

capital of which is wholly o r partly owned or

controlled, directly or indirectly, by one or

more residents of the other Contracting

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

tioned State to any taxation or any require�

ment connected therewith which is other or

ARTIKEL 24
F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat

skall inte i den andra a vtalsslutande staten bli
f�rem�l f�r beskattning eller d�rmed sam�

manh�ngande krav som �r av annat slag eller
mer tyngande �n den beskattning och d�rmed

sammanh�ngande krav som medborgare i
denna andra stat under samma f�rh�llanden
�r eller kan bli u nderkastad. Utan hinder av

best�mmelserna i artikel 1 till�mpas denna

best�mmelse �ven p� person som inte har
hemvist i en avtalsslutande stat eller i b�da

staterna.

2. Beskattningen av fast driftst�lle, som

f�retag i en avtals slutande stat har i den and�

ra a vtalsslutande staten, skall i denna andra

stat inte vara mindre f�rdelaktig �n beskatt�

ningen av f�retag i denna andra stat, som

bedriver verksamhet av samma slag.

3. F�retag i en avtalsslutande stat, vars

kapital helt eller delvis �gs eller kontrolleras,

direkt eller indirekt, av en eller flera personer

med hemvist i den andra avtalsslutande sta�

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

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

manh�ngande krav som �r av annat slag eller

1332

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SFS 1983:534

more burdensome than the taxation and con�

nected requirements to which other similar

enterprises of the first-mentioned State are or

may be su bjected.

4. Nothing contained in paragraphs I. 2

and 3 of this Article shall be construed as;

(a) obliging a C ontracting State to grant to

residents of the other Contracting State any

personal allowances, reliefs and reductions
which it gra nts to its own residents; and

(b) affecting any provisions of the tax laws

of the respective Contracting States regard�

ing the imposition of lax on non-resident per�
sons as such.

5. The provisions of this Article shall,

notwithstanding the provisions of Article 2,

apply to t axes of every kind and description.

mer tyngande �n den beskattning och d�rmed

sammanh�ngande krav som annat liknande

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

bli und erkastat.

4. Best�mmelserna i punkterna 1, 2 och 3 i

denna artikel anses inte

a) medf�ra skyldighet f�r en avtalsslu�

tande stat att medge person med hemvist i

den andra avtalsslutande staten s�dant per�

sonligt avdrag vid b eskattningen, s�dan skat�

tebefrielse eller s�dan skatteneds�ttning, som

medges person med hemvist i de n egna sta�

ten, eller

b) ber�ra till�mpningen av de best�mmel�

ser i respektive avtalsslutande stats skatte�

lagstiftning som r�r skattskyldighet f�r per�
son som inte har hemvist i denn a stat.

5. Utan hinder av best�mmelserna i artike l

2 till�mpas best�mmelserna i f�rev arande ar�

tikel p� skatter av varje slag och beskaffen�

het.

ARTICLE 25

Mutual agreement procedure

1. Where a person considers that the ac�

tions of one or both of the Contracting States

result or will r esult for him in taxation not in

accordance with the provisions of this Con�

vention. he may, irrespective of the remedies

provided by the dom estic law of those States,
present his case to the competent authority of
the Contracting State of which he is a resi�

dent or, if his case comes under paragraph 1

of Article 24, 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 acc ordance with the provisions of the

Convention.

2. The competent authority shall en�

deavour, if the objection appears to it to be
justified and if it is not itself able to arrive at a

satisfactory solution, to resolve the case by

mutual agreement with the competent au�

thority of the other Contracting State, with a

view to the avoidance of taxation which is
not in a ccordance with the Convention. Any

agreement reached shall be implemented

notwithstanding any time limit in the do�

mestic law of the Contracting States.

3. The competent authorities of the Con�

tracting States shall endeavour to resolve by

ARTIKEL 25
F�rfarandet vid �msesidig �verenskommelse

1. I fall d� en person g�r g�llande att en

avtalsslutande 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 dett a avtal,

kan han - utan att detta p�verkar hans r�tt

att anv�nda sig av de r�ttsmedel som finns i
dessa staters interna r�ttsordning - framl�g�
ga 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 24

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 strider mot be�

st�mmelserna i avtal et.

2. Om denna beh�riga myndighet finner

inv�ndningen grundad men inte sj�lv kan f�
till st�nd en tillfredsst�llande l�sning, skall

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

dig �verenskommelse med den beh�riga

myndigheten i den andra avtalsslutande sta�

ten i syfte att undvika beskattning som strider
mot avtalet. �verenskommelse som tr�ffats

genomf�rs utan hinder av tidsgr�nser i de

avtalsslutande staternas interna lagstiftning.

3. De be h�riga myndigheterna i de a vtals-

slutande staterna skall genom �msesidig

1333

�

SFS 1983:534

mutual agreement any difficulties or doubts

arising as to the interpretation or application

of the Convention. They may also consult

together for the elimination of double taxa�
tion in cases not provided for in the Conven�
tion.

4. The competent authorities of the Con�

tracting States may communicate with each

other directly for the purpose of applying the

provisions of this Convention.

�verenskommelse s�ka avg�ra sv�righeter
eller tvivelsm�l som uppkommer i fr�ga om

tolkningen eller till�mpningen av avtalet. De
kan �ven �verl�gga i syf te att undanr�ja dub�
belbeskattning i fall som inte omfattas av av�
talet.

4. De beh�riga myndigheterna i de avtals�

slutande staterna kan tr�da i dire kt f�rbindel�
se med varandra i syfte att till�mpa best�m�

melserna i av talet.

ARTICLE 26

Exchan/^e 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 the Convention in�
sofar as the taxation thereunder is not con�

trary to the Convention. The exchange of

information is not restricted 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 the State and shall be dis�
closed only to persons or authorities (includ�
ing courts and administrative bodies) in�

volved in t he assessment or collection of, the

enforcement or prosecution in respect of, or
the determination of appeals in relation to,
the taxes covered by the Convention. Such

persons or authorities shall use the informa�
tion only for such purposes. They may dis�

close the information in p ublic court proceed�
ings or injudicial decisions.

2. In no case shall the provisions of para�

graph I 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 that or of the
other Contracting State;

close any trade, business, industrial, com�

mercial or professional secret or trade pro�

cess, or information, the disclosure of which

would be contrary to public policy (ordre
public).

1334

ARTIKEL 26

Utbyte av npplysninf>ar

1. De beh�riga myndigheterna i de avtals�

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 avtalet, i den m�n

beskattningen p� grund av denna lagstiftning
inte strider mot avtalet. 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 de nna stat och f�r yp�

pas endast f�r personer eller myndigheter

(d�ri inbegripna domstolar och f�rvaltnings�
organ) som fastst�ller, uppb�r eller indriver
de skatter som omfattas av avtalet eller hand�
l�gger �tal eller besv�r i fr�g a om dessa skat�

ter. Dessa personer eller myndigheter skall

anv�nda upplysningarna endast f�r s�dana
�ndam�l. De far yppa upplysningarna vid of�
fentlig r�tteg�ng eller i do mstolsavg�randen.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat

att:

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

viker fr�n lagstiftning och administrativ prax�
is i den na stat eller i den andra avtalsslutande

staten;

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

liga enligt lagstiftningen eller sedvanlig admi�
nistrativ praxis i d enna stat eller i de n andra

avtalssluiande staten;

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

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

hemlighet eller i n�ringsverksamhet nyttjat

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

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

(ordre public).

�

SFS 1983:534

ARTICLE 27

Diplomatic apents and consular officers

Nothing in this Convention shall alTect the

fiscal privileges of d iplomatic agents or con�

sular officers under the general rules of inter�

national law or under the provisions of spe�

cial agreements.

ARTIKEL 27

Diplomatiska f�retr�dare och konsul�ra
tj�nstem�n

Best�mmelserna i detta avtal ber�r inte de

privilegier i bes kattningsh�nseende, som en�

ligt folkr�ttens allm�nna regler eller best�m�

melser i s�rskilda � verenskommelser tillkom�

mer diplomatiska f�retr�dare eller konsul�ra

tj�nstem�n.

ARTICLE 28

Entry into force

1. This Convention shall be ratified and

the instruments of ratification shall be ex�

changed at Stockholm as soon as possible.

2. This Convention shall enter into force

upon the exchange of the instruments of rati�

fication and its provisions shall have efTect:

(a) in Bangladesh, for any year of assess�

ment beginning on or after the first day of

July in the calendar year next following that

in which the e xchange of instruments of rati�
fication takes place; and

(b) in Sweden.

(i) in respect of dividends payable on or

after the first day of J anuary in the calen�
dar year next following that in which the
exchange of instruments of ratification

takes place; and

(ii) in respect of other income derived on

or after the first day of January in the cal�
endar year next following that in which t he
exchange of instruments of ratification

takes place.

ARTIKEL 28

Ikrafttr�dande

1. Detta avtal skall ratificeras och ratifika�

tionshandlingarna skall utv�xlas i Stockho lm

snarast m�jligt.

2. Avtalet tr�der i kraft med utv�xlingen

av ratifikationshandlingarna och dess be�

st�mmelser till�mpas:

a) i Bangladesh: betr�ffande taxerings�r

som b�rjar den 1 juli kalender�ret n�rmast
efter det d� ratifikationshandlingarna utv�x�

las eller senare; och

b) i Sverige:

1) betr�ffande utdelning som blivit

tillg�nglig f�r lyftning den 1 januari kalen�

der�ret n�rmast efter det d� ratifikations�

handlingarna utv�xlas eller senare; samt

2) betr�ffande andra inkomster vilka

f�rv�rvas den 1 januari kalender�ret n�r�

mast efter det d� ratifikationshandlingarna

utv�xlas eller senare.

ARTICLE 29

Termination

This Convention shall remain in force until

terminated by a Contracting State. Either
Contracting State may terminate the Conven�
tion, through diplomatic channels, by giving

notice of termination at least six months be�

fore the end of any calendar year after the

year 1986. In such event, the Convention

shall cease to have effect:

(a) in Bangladesh, for any year of assess�

ment beginning on or after the first day of

July in the calendar year next following that

in which the notice of termination is given;
and

ARTIKEL 29

Upph�rande

Detta avtal f�rblir i kraft till d ess det upp-

s�gs av en avtalsslutande stat. Vardera av�

talsslutande staten kan p� diplomatisk v�g
upps�ga avtalet genom underr�ttelse h�rom

minst sex m�nader f�re utg�ngen av ett ka�

lender�r efter �r 1986. I h�ndelse av s�dan

upps�gning upph�r avtalet att g�lla:

a) i Bangladesh: betr�ffande taxerings�r

som b�rjar den I juli kalender�ret n�rmast
efter det d� s�dan underr�ttelse skedde eller

senare; och

1335

�

SFS 1983:534

(b) in Sweden,

(i) in respect of dividends payable on or

after the first day of January in th e calen�

dar year following that in which the notice
of termination is given; and

(ii) in respect of other income derived on

or after the first day of January in th e cal�

endar year next following that in which the

notice of termination is given.

IN WITNESS WHEREOF the undersigned,
duly authorised thereto by their respective

Governments, have signed this Convention.

DONE in dupl icate at Dacca this 3rd day of
May 1982 in the English language.

For the Government of the Kingdom of Swe�

den

Peder Hammarskj�ld

For the Government of the People's Republic

of Bangladesh

A. K. Azizid Huq

b) i Sverige:

1) betr�ffande utdelning som blivit till�

g�nglig f�r lyftning den 1 januari kalender�

�ret n�rmast efter det d� s�dan underr�t�

telse skedde eller senare; samt

2) betr�ffa nde andra inkomster, vilka

f�rv�rvas den 1 januari kalender�ret n�r�

mast efter det d� s�dan underr�ttelse

skedde eller senare.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade av sina re�

spektive regeringar, undertecknat detta av�

tal.

Som skedde i Dacca den 3 maj 1982 i tv�

exemplar p� engelska spr�ket.

F�r Konungariket Sveriges regering

Peder Hammarskj�ld

F�r Folkrepubliken Bangladeshs regering

A. K. Azizal Huq

1336

�

SFS 1983:534

Protocol

At the time of signing the Convention be�

tween the Government of the People's Re�

public of Bangl adesh and the Government of

the Kingdom of Swe den for the avoidance of

double taxation and the prevention of fiscal
evasion with respect to taxes on income, the

undersigned have agreed that the following
provision shall form an integral part of the
Convention.

ARTICLE 5

In respect of sub-paragraph (c) of para�

graph 5 of Article 5 of the Convention, it is

understood that the following interpretation

is to be given to the expression "almost
wholly".

Where a person has been habitually secur�

ing orders in the way mentioned in sub-para�

graph (c) of paragraph 5 of Article 5 of the
Convention, he shall be considered to have

secured orders almost wholly for the enter�

prise or enterprises in question if 75 per cent

or more of his commissions received are at�

tributable to orders secured for such enter-

prise'or enterprises, or if 75 per cent or more

of the gross amount of the total contract sums
of all orders secured are attributable to or�
ders secured for the enterprise or enterprises
in question.

IN WITNESS WHEREOF the undersigned,

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

Done in duplicate at Dacca this 3rd day of

May 1982 in the English language.

For the Government of the Kingdom of Swe�

den

Peder Hammarskj�ld

For the Government of the People's Republic

of Bangladesh

A. K. Azizul Huq

Protokoll

Vid undertecknandet av avtalet mellan

Konungariket Sveriges regering och Folkre�

publiken Bangladeshs regering f�r undvi�

kande av dubbelbeskattning och f�rhind�

rande av skatteflykt betr�ffande inkomst�

skatter har undertecknade kommit �verens

om att f�ljande best�mmelse skall utg�ra en

integrerande del av avtalet.

ARTIKEL 5

Parterna �r inf�rst�dda med att uttrycket

"n�stan uteslutande" i artik el 5 punkt 5 c) i

avtalet skall tolkas p� f�ljande s�tt.

N�r en person regelbundet har inf�rskaffat

order p� s�tt som anges i artikel 5 punkt 5 c) i
avtalet skall han anses ha inf�rskaffat order

n�stan uteslutande f�r f�retaget eller f�reta�

gen i fr�ga, om 75 procent eller mer av de

uppburna provisionerna �r h�nf�rliga till or �

der som inf�rskaffats f�r f�retaget eller f�re�

tagen eller om 75 procent eller mer av bruttot

av den sammanlagda totala kontraktssum�

man �r h�nf�rlig till o rder som inf�rskaffats

f�r f�retaget eller f�retagen i fr�ga.

Till bekr�ftelse h�rav har undertecknade,

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

tokoll.

Som skedde i Dacca den 3 maj 1982 i tv�

exemplar p� engelska spr�ket.

F�r Konungariket Sveriges regering

Peder Hammarskj�ld

F�r Folkrepubliken Bangladeshs regering

A. K. Azizid Huq

1337

�

;

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