SFS 1984:246

Start / Skatterätt / Lag (1984:246) om dubbelbeskattningsavtal mellan Sverige samt Trinidad och Tobago / SFS 1984:246

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<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 1984:246 Lag Utkom fr�n trycket om dubbelbeskattningsavtal mellan Sverige samt den 22 maj 1984 Trinidad och Tobago; utf�rdad den 3 maj 198 4. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande inkomstskatter och f�r att fr�mja handel och investeringar som Sverige samt Trinidad och Tobago undertecknade den 17 februari 1984 skall g�lla f�r Sveriges del. Avtalets inneh�ll framg�r av bilaga till denna lag. 2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa medf�r inskr�n kning av den skattskyldighet i Sverige som annars skulle f�religga. 3 � Om en person anser att det vidtagits n�gon �tg�rd som f�r honom medf�rt eller kommer att medf�ra en beskattning som strider mot best�m� melserna i avtal et, kan han a ns�ka om r�ttelse enligt artikel 25 punkt 1 i avtalet. S�dan ans�kan skall g�ras hos regeringen och b�r inges inom den tid som anges i n�mnda best�mmelse. 4 � �ven om en skattskyldigs inkomst enligt avtalet skall vara helt eller delvis undantagen fr�n beskattning i Sverige, skall den skattskyldige l�mna alla de uppgifter till ledning f�r taxeringen som han annars skulle ha varit skyldig att l�mna. 708 ' Prop. 1983/84: 134, SkU 34, rskr 223 . � </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"/> ^ > Denna lag tr�der i kraft den dag regeringen best�mmer. I anslutning SFS 1984:246 : d�rtill meddelar regeringen f�r eskrifter om till�mpning av avtalet. bi P� regeringens v�gnar OLOF PALME KJELL-OLOF FELDT (Finansdepartementet) 709 � </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 1984:246 Bilaga (�vers�ttning) Convention between the Kingdom of Swe� den and the Republic of Trinidad and To� bago for the Avoidance of Double Tax� ation and the Prevention of Fiscal Evasion with respect to Taxes on Income and for the Encouragement of Trade and Invest� ments The Government of the Kingdom of Swe� den and the Government of the Republic of Trinidad and Tobago desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Eva� sion with respect to Taxes on Income and for the Encouragement of Trade and Invest� ments have agreed as follows: Avtal mellan Konungariket Sverige och Republilten Trinidad och Tobago f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande inkomstskatter samt f�r att fr�mja handel och investe� ringar Konungariket Sveriges regering och Re� publiken Trinidad och Tobagos regering, som �nskar ing� ett avtal f�r att undvika dubbel� beskattning och f�rhindra skatteflykt betr�f� fande inkomstskatter samt f�r att fr�mja han� del och investeringar, har kommit �verens om f�ljande: ARTICLE 1 Personal scope This Convention shall apply to persons who are residents of one or both of th e Con� tracting States. ARTIKEL 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. ARTICLE 2 Taxes covered (1) The existing taxes to which the Conven� tion shall apply are : (a) In Trinidad and Tobag o: (i) the income tax; (ii) the corporation tax; (iii) the petroleum profits la x; (iv) the supplemental petroleum tax; and (v) the unemployment levy (hereinafter referred to as "Trinidad and Tobago tax"). (b) In Sweden: (i) the State income tax, including the sailors' tax and the coupon tax; (ii) the tax on the undistributed profits of companies and the tax on distribution in connection with reduction of shar e capital or the winding-up of a compan y; (iii) the tax on public entertainers; and (iv) the communal income tax (hereinafter referred to as "Swedish lax"). 710 ARTIKEL 2 Skatter som omfattas av avtalet 1. De f�r n�rvarande utg�ende skatter, p� vilka avtalet till�mpas, �r: a) I Trinidad och Tobago: 1) inkomstskatten, 2) bolagsskatten, 3) skatten p� petroleuminkomster, 4) till�ggsskatten p� petroleum , och 5) arbetsl�shetsavgiften; (skatt av s�dant slag ben�mns i det f�ljande "trinidadisk skatt"). b) I Sverige: 1) den statliga inkomstskatten, sj�� mansskatten och kupongskatten d�ri inbe� gripna, 2) utskiftningsskatten och ers�ttnings� skatten, 3) bevillningsavgiften f�r vissa offentliga f�rest�llningar, och 4) den kommunala inkomstskatten; (skatt av s�dant slag ben�mns i det f�ljande "svensk skatt"), � </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 1984:246 (2) The Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of th e taxes referr ed to above. The competent au� thorities of th e Contracting States shall each year notify each other of any significant changes which have been made in the respec� tive taxation laws. 2. 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 st�llet f�r de ovan angivna skatterna. De beh�riga myndigheterna i de avtalsslutande staterna skall vaije �r meddela varandra de v�sentliga �ndringar som vidta� gits i re spektive skattelagstiftning. ARTICLE 3 General definitions (1) For the purposes of this Convention, unless the context otherwise requires: (a) the term "Trinidad and Tobago" means the islands of Trinidad and Tobago and in� cludes: (i) the territorial sea thereof; and (ii) the sea bed and sub-soil of the adja� cent submarine areas beyond the territorial sea over which Trinidad and Tobago exer� cises sovereign rights, in accordance with Trinidad and Tobago legislation and inter� national law concerning the continental shelf, fo r the purpose of exploration and exploitation of the natural resources of such areas, but only to the extent that the person, pr operty, or activity to which this Convention is being applied is connected with such exploration or exploitation; (b) the term "Sweden" means the King� dom of Sweden and includes any area outside the territorial sea of Sweden within which under the laws of Sweden and in accordance with international law the rights of Sweden with respect to the exploration and exploita� tion of the natural resources on the sea bed or in its sub-soil may be exerc ised; (c) the term "person" includes an individ� ual, a company and any other body of per� sons; (d) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; (e) the terms "enterprise of a Contracting State" and "enterprise of the other Contract� ing S tate" 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; ARTIKEL 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder an� nat, har vid till�mpningen av detta avtal f�l� jande uttryck nedan angiven betydelse: a) "Trinidad och Tobago" �syftar �ama Trinidad och Tobago och inbegriper: 1) d et till �ama h�rande territorialvatt� net, samt 2) havsbottnen och dennas underlag i an� gr�nsande omr�den under vatten utanf�r territorialvattnet, �ver vilka Trinidad och Tobago, i � verensst�mmelse med trinida- disk lag och internationell r�tt i fr� ga om kontinentalsockeln, ut�var suver�na r�t� tigheter i fr�ga om att utforska och utnyttja naturtillg�ngarna i s�dana omr�den, men endast i den utstr�ckning som den person, egendom eller verksamhet p� vilken avta� let till�mpas har samband med s�dant ut� forskande eller utnyttjande; b) "Sverige" �syftar Konungariket Sverige och inbegriper vaije utanf�r Sveriges territo� rialvatten bel�get omr�de inom vilket Sverige enligt svensk lag och i �verensst�mmelse med internationell r�tt �ger ut�va sina r�ttig� heter med a vseende p� utforskandet och ut� nyttjandet av naturtillg�ngarna p� havsbott� nen eller i dennas underlag; c) "person" inbegriper fysisk person, bo� lag och annan sammanslutning; d) "bolag" �syftar juridisk person eller an� nan som vid b eskattningen behandlas s�som juridisk person: e) "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; 711 � </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 1984:246 (f) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effec� tive management in a Contracting State, ex� cept when the ship or aircraft is operated solely between places in the other Contract� ing State; (g) the term "national" means: (i) any individual possessing the nation� ality of a Contracting State; (ii) any legal person , partnership and as� sociation deriving its status as such from the laws in force in a Contracting State; (h) the terms "paid", "distributed", and "received" when used with respect to in� come shall include amounts credited; (i) the term "competent authority" means: (i) in Trinidad and T obago, the Minister of Finance or his authorized representa� tive; (ii) in Sweden, the Minister of Finance or his authorized representative. (2) As regards the application of th e 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) "internationell trafik" �syftar transport med skepp eller luftfartyg som anv�nds av f�retag som har sin verkliga ledning i en av� talsslutande stat utom d� skeppet eller luft� fartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten; g) "medborgare" �syftar: 1) fysisk person som har medborgarskap i en avtalsslut ande stat, 2) juridisk person och annan samman� slutning som bildats enligt den lagstiftning som g�ller i en avtalssl utande stat; h) "betald", "utdelad" och "mottagen" inbegriper betr�ffande inkomst belopp som krediterats; i) "beh�rig myndighet" �syftar: 1) i Trinidad och Tobago: finansminis� tern eller dennes befullm�ktigade ombud, 2) i Sverige: finansministern eller dennes befullm�ktigade ombud. 2. D� en avtalsslutande stat till�mpar avta� let anses, s�vida inte sammanhanget f�ran� leder annat, vaije 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 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 has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests). 712 ARTIKEL 4 Hemvist 1. Vid till�mpningen av dett a avtal �syftar uttrycket "person med hemvist i en avtals� slutande .stat" person som enligt lagstiftning� en i denna stat �r skattskyldig d�r p� grund av hemvist, bos�ttning, plats f�r f�retagsledning eller annan liknande omst�ndighet. Uttrycket inbegriper emellertid inte person som �r skattskyldig i denna stat f�r inkomst fr�n k�lla i denna stat. 2. D� p� grund av best�mmelserna i punkt 1 fysisk pers on 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 stat 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). � </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"/> SFS 1984:246 (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 S tates or of neither of them, the com petent authorities of the Contracting S tates shall settle the ques� tion by mutua l agreement. (3) Where by reason of the provisions of paragraph (1) a person other than an individ� ual is a resident of both Contracting States, then it shall be deemed to be a residen t of the State in which its place of effectiv e manage� ment is situated. 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�rfogande, anses han ha hemvist i den stat d�r han sta� digvarande vistas. c) Om han stadigvarande vistas i b�da sta� terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare. d) Om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem, avg�r de beh�riga myndigheterna i de avtalsslutande staterna fr�gan genom �msesi� dig �verenskommelse. 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 den 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 e nterprise 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; (0 a warehouse in relation to a person pro� viding storage facilites for others; (g) a store or other sales outlet; (h) a mine, an oil or gas well, a quarry or any other place of extraction of natural re� sources; (i) a drillin g rig o r ship used for or in con� nection with the explor ation or development of natural resources; and (j) a building s ite, a construction, assem� bly, dredging or installation project. (3) Notwithstanding the preceding provi� sions of this Article, the term "permanent establishment" shall be deemed not to in� clude: ARTIKEL 5 Fast driftst�lle 1. Vid till�mpningen a v 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; f) lagerbyggnad, i fr�ga om person som till� handah�ller utomst�ende lagerutrymme; g) aff�r eller annat f�rs�ljningsst�lle; h) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar; i) borrplattform eller skepp som anv�nds f�r eller i samband med utforskandet eller utvecklandet av naturtillg�ngar; och j) plats f�r byggnads-, anl�ggnings-, mon� terings-, muddring- eller installationsverk� samhet. 3. Utan hinder av f�reg�ende best�m� melser i denna artikel anses uttrycket "fast driftst�lle" inte innefatta: 713 � </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 1984:246 (a) the use of facilities solely for the pur- p6se of storage or display of goods or mer� chandise belonging to the enterprise; (b) ti\e m aintenance 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 an other 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 busi� ness solely for the purpose of carrying on, for the enterprise, any other activity of a pre� paratory or auxiliary character. (4) Notwithstanding the provisions of para� graphs (1) and (2), where a person other than an agent of an independent status to whom paragraph (5) applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent estab� lishment in the first-mentioned Contracting State in respect of any activities which th at person undertaltes for the enterprise, if such a person; (a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activi� ties of such person are limited to tho se men� tioned in paragraph (3) which, if exercised through a fixed place of business, would not make this fixed place of business a perma� nent establishment under the provisions of that paragraph; or (b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regu� larly delivers goods or merchandise on behalf of the enterprise. (5) An enterprise shall not be deemed to have a permanent establishment in a Con� tracting State merely because it carries on business in that State through a broker, gen� eral commission agent or any other agent of an independent status, provided that such persons are acting in th e ordinary course of their business. However, when the activities of such an agent are devoted wholly or al� most wholly on behalf of t hat enterprise, he 714 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 varu� lager uteslutande f�r lagring eller utst�llning; c) innehavet av ett f�retaget tillh�rigt varu� lager uteslutande f�r bearbetning eller f�r�d� ling genom annat f�retags f�rsorg; d) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�retaget; e) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r att f�r f�reta� get bedriva annan verksamhet av f�rbere� dande eller bitr�dande art. 4. Om person, som inte �r s�dan oberoende representant p� vilken punkt 5 till�mpas, �r verksam i en avtalsslutande stat f�r ett f�re� tag i de n andra avtalsslutande staten, anses detta f�retag - utan hinder av best�mmel� serna i punkter na 1 och 2 - ha fast driftst�lle i den f�rstn�mnda avtalsslutande staten be� tr�ffande vaije verksamhet som denna per� son bedriver f�r f�retaget om: a) han har och i denna stat regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn samt verksamheten inte �r begr�nsad till s�dan som anges i punkt 3 och som - om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet - inte skulle g�ra denna stadigvarande plats f�r aff�rsverksamhet till fast driftst�lle enligt best�m melserna i denna punkt, eller " b) han inte har s�dan fullmakt men regel� m�ssigt i den f�rst n�mnda staten innehar va� rulager fr�n vilket han f�r f�retagets r�kning regelbundet levererar varor. 5. F�retag anses inte ha fast driftst�lle i en avtalsslutande stat endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna stat genom f�rmedling av m�klare, kommis- sion�r eller annan oberoende representant, under f�ruts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. N�r s�dan representant bedriver sin verk� samhet uteslutande eller n�stan uteslutande f�r f�retagets r�kning, anses han emellertid � </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"/> iv' SFS 1984:246 will not be considered an agent of an indepen� dent sta tus within the meaning of this para� graph but in such cases the provisions of paragraph (4) shall apply. (6) The fact that a company which is a resident of a Con tracting State controls or is controlled by a company which is a resident of the other Contracting State, or which car� ries on busi ness in that other Slate (whether through a permanent establishment or other� wise), shall not of itself constitute either com� pany a permanent establishment of the other. inte s�som s�dan oberoende representant som avses i denna punkt. I s�dant fall till�m� pas best�mmelserna i punkt 4. 6. 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� cluding income from agriculture or forestry) situated in the other Contracting State may be taxed in that othe r State. (2) The term "immovable property" shall have the meaning which it has 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 prope rty, livestock and equipment used in agriculture and forestry, rights to which the 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 apply 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. ARTIKEL 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripen inkomst av lantbruk och skogsbruk) bel�gen i den andra avtalsslu� tande staten, f�r beskattas i denna andra stat. 2. Uttrycket "fast egendom" har den bety� delse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r be� l�gen. Uttrycket inbegriper dock alltid tillbe� h�r till fast egendom, levande och d�da in� ventarier i lantbru k och skogsbruk, r�ttighe� ter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan na� turtillg�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 annan an� v�ndning av fast egendom. 4. Best�mmelserna i punkter na 1 och 3 till- l�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egen� dom som anv�nds vid sj�lvst�ndig yrkesut�v� ning. ARTICLE 7 Business profits (1) The profits of an enterprise of a Con� tracting State shall be taxable only in that State unless the enterprise carries on busi- 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- 715 � </div> <div id="page9-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 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) Notwithstanding the provisions of para� graph (1) where an enterprise of a Contract� ing S tate which has a permanent establish� ment in the other Contracting State carries on business activities in tha t other State other� wise than through the permanent establish� ment, of the same or similar kind as the busi� ness activities carried on by the permanent establishment, then the profits of such activi� ties may be attributable to the permanent es� tablishment unless the enterprise shows that such activities could not have been reason� ably undertaken by the permanent establish� ment. (3) Subject to the provisions of paragraph (4), where an enterprise of a Contracting State carries on business in the other Con� tracting State through a permanent establish� ment situated therein, there shall in each Contracting State be attributed to that perma� nent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. (4) In determining the profits of a perma� nent establishment, there shall be allowed as deductions expenses which a re incurred for the purposes of the permanent establishment, including executive and general administra� tive expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. (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) 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 (3) shall preclude that Contracting State from determining the prof- 716 driver r�relse i den andra 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 denna andra stat, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat, vil� ket har fast driftst�lle i den andra avtalsslu� tande staten, bedriver r�relse i denn a andra stat p� annat s�tt �n genom det fasta driftst�l� let och r�relsen �r av samma eller liknande slag som den som bedrivs av det fasta drift� st�llet, kan inkomsten av s�dan r�relse - utan hinder av best�mmelserna i punkt 1 - anses h�nf�rlig till det fasta driftst�llet, s�vi� da inte f�retaget visar, att verksamheten inte sk�ligen kunde ha bedrivits av det fasta drift� st�llet. 3. Om f�r etag 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 4 f�ranleder annat, i vard era avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag un� der samma eller liknande villkor och sj�lv� st�ndigt avslutat aff�rer med det f�retag till vilket driftst�llet h�r. 4. 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. 5. Inkomst anses inte h�nf�rlig till fast driftst�lle endast av den anledningen att varor ink�ps genom det fasta driftst�llets f�r� sorg f�t' f�retaget. 6. I den m�n inkomst h�nf�rlig till fast driftst�lle brukat i en avtalsslutande stat be� st�mmas p� grundval av en f�rdelning av f�� retagets hela inkomst p� de olika delarna av f�retaget, hindrar best�mmelserna i punkt 3 inte att i denna avtalsslutande stat den skatte� pliktiga inkomsten best�ms genom s�dant � </div> <div id="page10-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984; 246 its to be s o taxed by such an apportionment as may be customary; the method of a ppor� tionment adopted shall, however, be such that the result shall be in accordance with th e principles laid down in this A rticle. (7) For the purposes of the 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. (8) Where profits include items of income which are dealt with separately in other Arti� cles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. f�rfarande. Den f�rdelningsmetod som an� v�nds skall dock vara s�dan att resultatet �verensst�mmer med principerna i denna ar� tikel. 7. Vid till�mpningen av f�reg�ende punkter 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. 8. 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. ARTICLE 8 Shipping and air transport (1) Profits from the operation of ships or aircraft in international traffic shall be tax� able only in the Contracting State in which the place of effective manage ment of the en� terprise is situated. (2) If the place of effective management of an enterprise carrying on shipping in interna� tional traffic is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting Sta te of which the opera� tor of the ship is a resident. (3) With res pect to profits derived by the air transport consortium Scandinavian Air� lines System (SAS) the provisions of para� graph (1) shall apply, but only to such part of the profits as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partn er of Scandinavian Airlines System (SAS). (4) The provisions of paragraph (1) shall also apply to profits from the participation in a pool, a joint business or an international operating agency. ARTIKEL 8 Sj�fart och luftfart 1. I nkomst genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i den avtalsslutande stat d�r f�retaget har sin verkliga ledn ing. 2. Om f�retag som bedriver sj�fart i inter� nationell trafik har sin verkliga ledning om� bord p� ett skepp, anses ledningen bel�gen i den avtalsslutande stat d�r skeppet har sin hemmahamn eller, om n�gon s�dan hamn inte finns, i den a vtalsslutande stat d�r skep� pets redare har hemvist. 3. Best�mmelserna i punkt 1 till�mpas be� tr�ffande inkomst som f�rv�rvas av luftfarts� konsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av in� komsten som motsvarar den andel i konsor� tiet vilken innehas av AB Aerotransport (ABA), den svenske del�garen i Scandina� vian Airlines System (SAS). 4. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en in� ternationell driftsorganisation. ARTICLE 9 Associated enterprises (1) Where (a) an enterprise of a Contracting State par� ticipates directly or indirectly in the manage- ARTIKEL 9 F�retag med intressegemenskap 1. Ifall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller �vervak- 717 � </div> <div id="page11-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 ment, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or ca� pital of an e nterprise of a Contracting State and an enterprise of the other Contracting State, and in eithe r case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so ac� crued, may be included in the profits of tha t enterprise and taxed accordingly. (2) Where a Contracting State includes in the profits of an enterprise of that State-and taxes accordingly-profits on which an enter� prise of the oth er 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 ap propriate 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 Convention and the competent author� ities of the Contracting States shall if nece s� sary consult each other. ningen av ett f�retag i den andra avtalsslu� tande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt del� tar 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 d essa f�retags kapital, iakttas 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 inko mst, 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 d e 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 inkomst i denna stat. Vid s�dan justering iakttas �vriga be� st�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid behov med varandra. ARTICLE 10 Dividends (1) Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. (2) However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that S tate, but if the recipient is the beneficial owner of the dividends the tax so charged shall not ex� ceed; 718 ARTIKEL 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person 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 utdelningen f�r skatte n inte �verstiga: � </div> <div id="page12-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 (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 o r indirectly at least 25 per cent of the capital of the company paying the divi� dends; (b) 20 per cent of th e gross amount of th e dividends in all other cases. This paragraph shall not affect the ta xation of the company in respect of the profits out of which the dividends are paid. (3) The term "dividends" as used in this Article means income from shares, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treat� ment as income from shares by the laws of the State of which the company making the distribution is a resident and in the case of Trinidad and Tobago, any item of income which under the law of Trinidad and Tobago is treated as a distribution. (4) Notwithstanding the provisions of para� graph (1), dividends paid by a company being a resident of Trinidad and Tobago to a com� pany 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 companies had been Swedish companies. (5) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Con� tracting State of which the company paying the dividends is a resident, through a perma� nent establishment situated therein and the holding in respect of which th e dividends are paid is effectively con nected with such per� manent establishment. In such case the pro� visions of Article 7 shall apply. (6) Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the divi� dends paid by the company, except insofar as such dividends are paid t o a resident of that other State or insofar as the holding in re� spect of which the dividends are paid is effec� tively connected with a perman ent establish� ment situated in that other State, nor subject the company's undistributed profits to a tax a) 10 procent av utdelningens bruttobe� lopp, om den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag) som direkt eller indirekt beh�rskar minst 25 procent av det utbetalande bolagets kapital; b) 20 procent av utdelningens bruttobelopp i �vriga fall. Denna punkt ber�r inte bolagets beskatt� ning f�r vinst av vilken utdelnin gen 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, och inkomst av andra andelar i bolag, som enligt lagstiftningen i den s tat d�r det utdelande bo� laget har hemvist i ska tteh�nseende behand� las p� samma s�tt som inkomst av aktier samt betr�ffande Trinidad och Tobago, vaije in� komst som enligt lagstiftningen i Trinidad och Tobago behandlas som utdelning. 4. Utan hinder av best�mmelserna i punkt 1 �r utdelning fr�n bolag med hemvist i Trini� dad och Tobago till bolag med hemvist i Sve� rige undantagen fr�n beskattning i Sverig e i den m�n utdelningen skulle ha varit undanta� gen fr�n beskattning enligt svensk lagstift� ning, om b�da bolagen hade varit svenska. . 5. Best�m melserna 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 samt den andel p� grund av vilken utdelningen betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�m� pas best�mmelserna i artikel 7. 6. Om bolag med hemvist i en avtalsslu� tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i 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 utdelning� en betalas �ger verkligt samband med fast driftst�lle i denna andra stat, och ej heller beskatta bolagets icke utdelade vinst, �ven om utdelningen eller den icke utdelade vins- 719 � </div> <div id="page13-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State. (7) Where a company which is a resident of a Contracting State having a permanent es� tablishment in the other Contracting State, derives profits or income from that perma� nent establishment, any remittances of such profits or income by the permanent establish� ment to the company which is a resident of the first-mentioned Contracting State may, notwithstanding any other provision of this Convention, be taxed in accordance with the law of the other Contracting State, but the rate of tax imposed on such remittances shall not exceed 10 per cent, provided that such tax shall not apply to the extent the profits or income remitted have been re-invested in that other Contracting State. ARTICLE 11 Interest (1) Interest arising in a Contracting State and paid to a resident of the other Contract� ing State may be taxed in t hat other State. (2) However, such interest may be taxed in the Contracting State in which it arises and according to the law of that State, but if t he recipient is the beneficial owner of the inter� est the tax so charged shall not exceed: (a) 10 per cent of the gross amount of the interest if the beneficial owner is a bank which is a resident of the other Contracting State; (b) 15 per cent of the gross amount of the interest in all o ther cases. G) Interest arising in a Contracting State and paid to the Government of the other Con� tracting State or any agency or instrumental� ity wholly owned by that Government, or the Central Bank of that other Contracting State shall be exempt from tax in the first-men� tioned Contracting State. (4) The term "interest" as used in this Ar� ticle 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 debtor's profits, and in particular, income from government securities and in� come from bonds or debentures, including 720 ten helt eller delvis utg�rs av inkomst som uppkommit i den na andra stat. 7. Om bolag med hemvist i en avtalsslu� tande stat har fast driftst�lle i d en andra av� talsslutande staten och f�rv�rvar inkomst fr�n det fasta driftst�llet, f�r �verf�ring av s�dan inkomst fr�n det fasta driftst�llet till bolaget med hemvist i den f�rstn�mnda av� talsslutande staten utan hinder av �vriga best�mmelser i de tta avtal - beskattas enligt lagstiftningen i d en andra avtalsslutande sta� ten, men skatten p� s�dan �verf�ring f�r inte �verstiga 10 procent. S�dan skatt skall dock inte utg� i den m�n den �verf�rda inkomsten har �terinvesterats i denna andra avtalsslu� tande stat. ARTIKEL 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslu� tande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i de nna 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 de nna stat, men om mottagaren har r�tt till r�ntan, f�r skatten inte �verstiga: a) 10 procent av r�ntans bruttobelopp, om den som har r�tt till r�ntan �r en bank med hemvist i den andra avtalsslutande staten; b) 15 procent av r�ntans bruttobelopp i �v� riga fall. 3. R�nta, som h�rr�r fr�n en avtalsslu� tande stat och som betydas till den andra av� talsslutande statens regering eller till myn� dighet som lyder under denna regering eller till centralbanken i denna andra avtalsslu� tande stat, skall vara undantagen fr�n be� skattning i den f�rstn�mnda avtalsslutande staten. 4. Med uttrycket "r�nta" f�rst�s i denna 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 � </div> <div id="page14-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 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) and (2) shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Con� tracting S tate in which the interest arises, through a permanent establishment situated therein and the debt-claim in respect of which the interest is paid is effectively connected with (a) such permanent establishment, or (b) business activities referred to under paragraph (2) of Article 7. In such cases the provisions of Article 7 shall apply. (6) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a local auth ority or a resident of that State. Where, however, the person pay� ing the interest, whether he is a re sident of a Contracting State or not, has in a Contracting Slate a permanent establishment in connec� tion with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent estab� lishment, then such i nterest shall be deemed to arise in the State in which the permanent establishment is situated. (7) Where, by reason of a special relation� ship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, hav� ing regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the bene� ficial owner in the absence of such relation� ship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Con vention. 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 an ses inte som r�nta vid till�mpningen av denna artikel. 5. Best�mmelserna i p unkterna 1 och 2 till- l�mpas inte, om den som har r�tt till r �ntan har hemvist i en avtalsslutande stat och be� driver r�relse i den andra avtalsslutande sta� ten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel� get fast driftst�lle samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med a) det fasta driftst�llet, eller b) s�dan verksamhet som avses i artikel 7 punkt 2. I s�dana fall till�mpas best�mmelserna i artikel 7. 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 emellertid den person som betalar r�ntan, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslu� tande stat har fast driftst�lle i samband varmed den skuld uppkommit f�r vilken r�n� tan betalas, och r�ntan belastar det fasta driftst�llet, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet 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. 1 s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagan� de av �vriga best�mmelser i detta av tal. ARTICLE 12 Royalties (1) Royalties arising in a Contracting State and paid to a resident of the other Contract- ARTIKEL 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslu� tande stat och som betalas till person med 721 � </div> <div id="page15-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 ing State may be taxed 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 owner of the royalties the tax so charged shall not ex� ceed 20 per cent of the gross amount of t he royalties. (3) (a) The term "royalties" as used in this Article means payments of any kind re� ceived as a consideration for the use of, or the right to use. any copyright of literary, artistic or scientific work including cinemato� graph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of or the right to use, industrial, commercial or scientific equipment or for information concerning in� dustrial, commercial or scientific experience; it also includes rentals or other amounts paid for the use of, or the right to use, tangible movable property. (b) The term does not include any royal� ties, rentals, or other amounts paid in respect of the operation of mines, q uarries, or other natural resources. (4) Notwithstanding the provisions of paragraphs (1) and (2) copyright royalties and other like payments in respect of the produc� tion or reproduction of any literary, dramat� ic, musical or artistic work (excluding royal� ties and like payments in respect of motion picture films and films or video tapes for use in connection with television and tapes for use in connection with radio) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in the first-mentioned Contracting State. (5) The provisions of paragraphs (1), (2) and (4) shall not apply if the benefici al owner of the royalties, being a resident of a Con� tracting State, carries on business in the oth� er Contracting State in which the royalties arise, through a permanent establishment sit� uated therein and the right or property in respect of which the royalties are paid is ef� fectively connected with (a) such a permanent establishment, or 722 hemvist i den andra avtalsslutande staten, f�r beskattas i denna an dra stat. 2. Royaltyn f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�r� r�r, enligt lagstiftningen i denna sta t, men om mottagaren har ratt till r oyaltyn, f�r skatten inte �verstiga 20 procent av royaltyns brutto� belopp. 3. a) Med uttrycket "royalty" f�rst�s i denna artikel varje slags betalning som mot� tas 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� begripen biograffilm och film eller inspeln ing p� band f�r radio- eller televisionsuts�nd� ning, patent, varum�rke, m�nster eller mo� dell, ritning, hemligt recept eller hemlig till� verkningsmetod samt f�r nyttjandet av eller f�r r�tten att nyttja industriell, kommersiell eller vetenskaplig utrustning eller f�r upplys� ning om erfarenhetsr�n av industriell, kom� mersiell eller vetenskaplig natur. Uttrycket inbegriper ocks� hyra och annat belopp som betalas f�r nyttjandet av eller f�r r�tten att nyttja l�s egendom. (b) Uttrycket inbegriper inte royalty, hyra eller annat belopp som betalas f�r nyttjandet av gruva, stenbrott eller andra naturtillg�ng� ar. 4. Utan hinder av best�mmelserna i punk � terna 1 oc h 2 skall royalty f�r upphovsr�tt och annan liknande betalning f �r framst�ll� ning eller �tergivning av litter�rt, dramatiskt, musikaliskt eller konstn�rligt verk (med un� dantag av royalty och liknande betalning f�r biograffilm samt film och inspelning p� band f�r anv�ndning i television och inspelning p� band f�r anv�ndning i radio), som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslu� tande staten, vara undantagen fr�n beskatt� ning i den f�rstn�mnda avtalsslutande staten. 5. Best�mmelsern� i pun kterna 1, 2 och 4 till�mpas inte, om den som har r�tt till royal� tyn har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med a) det fasta driftst�llet, eller � </div> <div id="page16-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> * SFS 1984:246 (b) business activities referred to under paragraph (2) of Article 7. In such cases the provisions of Article 7 shall apply. (6) Royalties shall be deem ed 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 pay� ing the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in c onnec� tion with which the liability to pay the royal� ties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment 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 royalties, having regard to the use, right or information for which they a re paid, exceeds the amount which wo uld have been a greed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such c ase, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due re� gard being had to the other provisions of this Convention. ARTICLE 13 Management charges (1) Management charges paid by a resident of a Contracting State to an enterprise of the other Contracting State may be tax ed in that other State. (2) However, such management charges may also be taxed in the Contr acting State in which the person paying the management charges is a resident and according to the laws of that State, but the tax so charged shall not exceed 12 1/2 per cent of the gross amount of the charges. (3) The term "management charges" as used in this Article me ans charges made for the provision of management services and includes charges made for the provision of personal services and technical and manage� rial skills. b) s�dan verksamhet som avses i artikel 7 punkt 2. I s�dana fall till�mpas best�mmelserna i artikel 7. 6. 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 emellertid den person som betalar royaltyn, antingen han har hemvist i en avtalsslutande stat eller ej, i en avtalsslu� tande stat har fast driftst�lle i samband varmed skyldigheten att betala royaltyn upp� kommit, och royaltyn belastar det fasta drift� st�llet, anses royaltyn h�rr�ra fr�n den av� talsslutande stat d�r det fasta driftst�llet finns. 7. 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 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�rbin� delser inte f�relegat, till�mpas best�mmel� serna i denna artikel endast p� sistn�mnda belopp. I s�dant fall f�r �verskjutande belopp beskattas enligt lagstiftningen i vardera av� talsslutande staten med iakttagande av �vriga best�mmelser i detta avt al. ARTIKEL 13 Ers�ttning f�r f�retagsledning 1. Ers�ttning f�r f�retagsledning, som be� talas av person med hemvist i e n avtalsslu� tande stat till f�retag i den andra staten, far beskattas i denna andra stat. 2. Ers�ttningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r den som erl�gger ers�ttningen har hemvist, enligt lag� stiftningen i denna stat, men skatt en f�r inte �verstiga 12 1/2% av ers� ttningens bruttobe� lopp. 3. Med u ttrycket "ers�ttning f�r f�retags� ledning" f�rst�s i denna artikel ers�ttning f�r tillhandah�llande av tj�nster av f�retagsle� dande natur. Uttrycket inbegriper ers�ttning f�r tillhandah�llande av personliga tj�nster och av kunskap om f�retagsledning och inom det tekniska omr�det. 723 � </div> <div id="page17-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 (4) The provisions of paragraphs (1) and (2) shall not apply if the enterprise to which the management charges are paid, being an enterprise of a Contracting State, carries on business in the other Contracting State from which the management charges are paid, through a permanent establishment situated therein and the services for which the man� agement charges are paid are effectively con� nected with (a) such a permanent establishment, or (b) business activities referred to under paragraph (2) of Article 7. In such cases the provisions of Article 7 shall apply. (5) Where by reason of a special relation� ship between the payer and the recipient, or between both of them and some other per� son, the amount of the management charges, having regard to the services for which they are paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Con� tracting State, due regard being had to the other provisions of this Convention. 4. Best�mmelserna i punkte rna loch2till- l�mpas inte, om det f�retag till vilket ers�tt� ningen f�r f�retagsledning betalas har hem� vist i en avtalsslutande stat och bedriver r�� relse i den andra avtalsslutande staten, fr�n vilken ers�ttni ngen betalas, fr�n d�r bel�get fast driftst�lle samt de tj�nster f�r vilka er� s�ttningen betalas �ger verkligt samband med a) det fasta driftst�llet, eller b) s�dan verksamhet som avses i artikel 7 punkt 2. I s�dana fall till�mpas best�mmelserna i artikel 7. 5. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och mottagaren eller mel� lan dem b�da och annan person ers�ttningen f�r f�retagsledning, med h�nsyn till de tj�ns� ter f�r vilka ers�ttningen betalas, �verstiger det belopp, som skulle ha avtalats mellan ut� betalaren och mottagaren om s�dana f�rbin� delser inte f�relegat, till�mpas best�mmel� serna i denna artikel endast p� sistn�mnda belopp. I s�dant fall f�r �verskjutande del beskattas enligt lagstiftningen i vardera av� talsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. ARTICLE 14 Independent personal services (1) Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State unless: (a) such services are performed in the oth� er Contracting State; and (b) the remuneration earned in the other Contracting State in the year of income ex� ceeds a gross amount equivalent to U.S. $ 6000; and (c) the remuneration is paid by or on be� half of a resident of the other Contracting State or a permanent establishment located in the other Contracting State. (2) The term "professional services" in� cludes especially independent scientific, technical, literary, artistic, educational or teaching activities as well as the in dependent 724 ARTIKEL 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som fysisk person med hem� vist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verksamhet, beskattas endast i denna stat om inte a) arbetet utf�rs i den andra avtalsslutande staten, och b) er s�ttningen som f�rv�rvas i den andra avtalsslutande staten under inkomst�ret i fr�ga �verstiger ett bruttobelopp motsvaran� de 6000 US-dollar, samt c) ers�ttningen betalas av eller p� uppdrag av person med hemvist i den andra avtalsslu� tande staten eller ett fast driftst�lle bel�get i denna andra avtalsslutande stat. 2. Uttrycket "fritt yrke" inbegriper s�r� skilt sj�lvst�ndig vetenskaplig, teknisk, lit� ter�r och konstn�rlig verksamhet, uppfost- rings- och undervisningsverksamhet samt s�- � </div> <div id="page18-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 activities of physicians, lawyers, engineers, architects, dentists and accountants. dan sj�lvst�ndig verksamhet som l�kare, ad� vokat, ingenj�r, arkitekt, tandl�kare och re� visor ut�var. ARTICLE 15 Dependent personal services (1) Subject to the provisions of Artides 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in res pect of an employ� ment shall be taxable only in that State unless the employment is exercised in the other Contracting St ate. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. (2) Notwithstanding the provisions of paragraph (1), remuneration derived by a resident of a Contracting State in respect of an emp loyment exercised in the other Con� tracting State shall be taxable only in the first-mentioned 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 year of income, and (b) the remuneration is paid b y, or on be� half of, an employer who is not resident of the other State, and (c) the remuneration is not borne by a per� manent establishment which the employer has in the other State, and (d) the remuneration earned in the other Contracting State in the y ear of income does not exceed a gross amount equivalent to U.S. $6000. (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 C ontracting State in which the place of effecti ve management of the enterprise is situated. Where a resident of Sweden de rives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by the air transport consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. ARTIKEL 15 Enskild tj�nst 1. Om inte best� mmelserna i artiklarna 16, 18, 19, 20 och 21 f�ranleder annat, beskattas l�n och annan liknande ers�ttning, som per� son med hemvist i en avtalssluta nde stat upp� b�r p� grund av anst�llning, endast i denna stat, s�vida inte arbetet utf�rs i den andra 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 punkt 1 beskatt as ers�ttning som person med hem� vist i en avtalsslutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten endast i den f�rstn�mnda staten, om: a) mottagaren vistas i den andra s taten un� der tidrymd eller tidrymder som sammanlagt inte �verstiger 183 dagar under inkomst�ret i fr�ga, och b) ers�ttningen betalas av eller p� uppdrag av arbetsgivare som inte har hemvist i den andra staten, och c) ers�ttningen inte belastar fast driftst�lle som arbetsgivaren har i den andra staten, samt d) ers�ttningen som f�rv�rvas i den andra avtalsslutande staten under inkomst�ret inte �verstiger ett belopp motsvarande 6000 US- dollar. 3. Utan hinder av f�reg�ende best�m� melser i denna artikel f�r ers�ttning f�r ar� bete, som utf�rs ombord p� skepp eller luft� fartyg i internationell trafik beskattas i den avtalsslutande stat d�r f�retaget har sin verk� liga ledning. Om person med hemvist i Sveri� ge uppb�r inkomst av anst�llning ombord p� luftfartyg som anv�nds i internationell trafik av luftfartskonsortiet Scandinavian Airlines System (SAS) beskattas inkomsten endast i Sverige. 725 � </div> <div id="page19-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 ARTICLE 16 Directors' fees and remuneration of top-level managerial officials (1) Directors' fees and other similar pay� ments derived by a resident of a Contracting State in his capacity as a member of the Board of Directors of a company which is a resident of the other Contracting State may be taxed in that other State. (2) Salaries, wages and other similar remu� neration derived by a resident of a Contract� ing State in his capacity as an official in a top- level managerial position of a company which is a resident of the other Contracting State may be taxed in t hat other State. ARTICLE 17 Income earned by entertainers and athletes (1) Notwithstanding the provisions of Arti� cles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as theatre, motion picture, radio or television 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. (2) Where income in respect of personal activities exercised by an entertainer or an athlete in h is capacity as such accrues not to the entertainer or athlete himself but to an� other person, that income may, notwith� standing the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. (3) Where personal activities of an enter� tainer or an athlete referred to in paragraph (I) are provided in a Contracting State by an enterprise of the other Contracting State then the profits derived by that enterprise for pro� viding those activities may, notwithstanding the provisions of Article 7 or Article 14, be taxed in t he Contracting State in w hich such activities are exercised. (4) Notwithstanding the provisions of para� graphs (1) and (2), income derived from such activities as defined in paragraph (1) per� formed within the framework of cultural ex� change between the Contracting States, shall be exempt from tax in the Contracting State in which these activities are performed. 726 ARTIKEL 16 Styrelsearvoden och ers�ttningar till tj�nste� m�n med h�gre f�retagsledande funktioner 1. Styrelsearvode och annan liknande er� s�ttning, som person med hemvist i en av� talsslutande stat uppb�r i ege nskap av styrel� semedlem i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. L�n och annan liknande ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r i egenskap av tj�nsteman med h�gre f�retagsledande funktion i bolag med hemvist i den andra avtalsslutande staten, f�r beskat� tas i den na andra stat. ARTIKEL 17 Inkomst f�rv�rvad av artister och idrottsm�n 1. Utan hinder av best�mmelserna i artik� larna 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtalsslutande staten i egenskap av artist, s� som teater- eller filmsk�despelare, radio- eller televisionsartist eller musiker eller av idrottsman, beskattas i denna andra stat. 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�mmelser� na i artiklarna 7, 14 och 15, beskattas i den avtalsslutande stat d�r artisten eller idrotts� mannen ut�var verksamheten. 3. I fall d� den personliga verksamhet som ut�vas av s�dan artist eller idrottsman som avses i punkt 1 tillhandah�lls i en avtalsslu� tande stat av ett f�retag i den andra avtalsslu� tande staten, f�r utan hinder av best�m� melserna i artikel 7 eller artikel 14 - inkomst, som s�dant f�retag f�rv�rvar genom att till� handah�lla s�dan verksamhet, beskattas i den avtalsslutande stat d�r verksamheten ut�vas. 4. Utan hinder av best�mmelserna i punk � terna 1 och 2 skall inkomst, som f�rv�rvas genom s�dan verksamhet som anges i pu nkt 1 och som utf�rs inom ramen f�r kulturutbyte mellan de avtalsslutande staterna, undantas fr�n skatt i de n avtalsslutande stat d�r verk� samheten ut�vas. � </div> <div id="page20-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> i* ARTICLE 18 Pensions Subject to the provisions of paragraph (2) of Article 19, pensions derived from sources within a Contracting State may be taxed in that State. SFS 19�4:246 ARTIKEL 18 Pensioner Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat, f�r pensioner som h�rr�r fr�n k�lla i en a vtalsslutande stat beskattas i denna stat. ARTICLE 19 Government service (1) (a) Remuneration other than a pension, paid by a Contracting State or a local author� ity thereof to an individual in respect of ser� vices rendered to that State or authority shall be taxable only in that Sta te. (b) Ho wever, such remuneration shall be taxable only in the othe r 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 S tate; 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 only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the indi� vidual is a resident of, and a national of, that State. (3) The provisions of Articles 15, 16, 18, 20 and 21 shall apply to remuneration and pen� sions in respect of s ervices rendered in con� nection with a busine ss carried on by a Con� tracting State or a local authority thereof. ARTIKEL 19 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pen� sion), som betalas av en avtalsslutande stat eller dess lokala myndigheter till fysisk per� son p� grund av arbete som utf�rs i denna stats eller dess lokala myndigheters tj�nst, beskattas endast i denna st at. 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 st at, eller 2) inte fick hemvist i denna 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 sta t. 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 artik larna 15, 16, 18, 20 och 21 till�mpas p� ers�ttning och pension som betalas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en av� talsslutande stat eller dess lokala myndighe� ter. ARTICLE 20 Students and trainees An individual who is a resident of a Con� tracting State immediately before his visit to the other Contracting State and who is tem� porarily present in the other Contracting State for the primary purpose of - (a) studying in that othe r Contracting State at a university or other educational institu� tion approved by the appropriate educational authority of that Contra cting State; ARTIKEL 20 Studerande och praktikanter Fysisk person, som har hemvist i en av� talsslutande stat omedelbart f�re vistelse i den andra avtalsslutande staten och som till� f�lligt vistas i denna andra avtalsslutande stat huvudsakligen f�r att: a) i denna andra avtalsslutande stat stu� dera vid universitet eller annan undervis� ningsanstalt erk�nd av vederb�rlig undervis� ningsmyndighet i denna a vtalsslutande stat, 727 � </div> <div id="page21-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 (b) securing training required to qualify him to practice a profession or for acquiring a vocation or a professional or technical speci� ality; or (c) studying or doing research as a recipi� ent of a grant, allowance, or award from a governmental, religious, charitable, scienti� fic, literary or educational organisation, or as a participant in other programmes sponsored by such an organisation, shall be exempt from tax in that other Con� tracting 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 other Contracting State, provided the remuneration does not ex� ceed Twelve Thousand Swedish Kronor or its equivalent in Trinidad and Tobago Dol� lars for any year of income; 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 even t exceed a period of seven consec utive years. ARTICLE 21 Teaching and research (1) An individual who is a resident of a Contracting State at the beginning of his vis it to the other Contracting State and who, at the invitation of the Government of that other Contracting State or of a university or other educational institution situated in that other Contracting State and approved by the ap� propriate educational authority of that Con� tracting State, visits that other Contracting State for the primary purpose of teaching or engaging in research, or both, at such univer� sity or other educational institution shall be exempt from tax by that other Contracting State on his income from personal services for teaching or research at such university or other educational institution for a period not exceeding two (2) years from the date of his arrival in that Contracting State. This exemp� tion shall not apply unless the income derived 728 b) erh�lla utbildning som �r n�dv�ndig f�r att f� beh�righet att ut�va yrke eller f�r att f�rv�rva yrkesm�ssiga eller tekniska special� kunskaper, eller c) studera eller utf�ra forskning i egenskap av mottagare av stipendium, anslag eller an� nat penningunderst�d fr�n statligt organ eller fr�n organisation med uppgift att fr�mja reli� gi�st, v�lg�rande, vetenskapligt, litter�rt eller uppfostrande �ndam�l eller i egenskap av deltagare i andra program som finansieras av s�dant organ eller s�dan organisation, �r befriad fr�n skatt i denna andra avtals� slutande stat f�r: 1) belopp, som utbetalas till honom fr�n utlandet f�r hans uppeh�lle, undervisning, utbildning eller praktik, 2) inkomst av arbete som utf�rs i denna andra avtalsslutande stat, under f�ruts�tt� ning att inkomsten inte under n�got in� komst�r �verstiger tolvtusen svenska kronor eller motv�rdet i trinidadiska dol� lar, 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 under� visningen, utbildningen eller praktiken, men f�r inte i n�got fall avse l�ngre tidrymd �n sju p� v arandra f�ljande �r. ARTIKEL 21 Unden'isning och forskning 1. Fysisk person som har hemvist i en av� talsslutande stat omedelbart f�re vistelse i den andra avtalsslutande staten och som, p� inbjudan av regeringen i d enna andra avtals� slutande stat eller av universitet eller annan undervisningsanstalt bel�gen i denna andra avtalsslutande stat och erk�nd av vederb�rlig undervisningsmyndighet d�r, vistas i denna andra avtalsslutande stat huvudsakligen f�r att bedriva undervisning eller forskning eller b�dadera vid s�dant universitet eller s�dan annan undervisningsanstalt, �r befriad fr�n skatt i denna andra avtalsslutande stat f�r inkomst p� grund av undervisning eller forskning vid s�dant universitet eller s�dan annan undervisningsanstalt under en tidrymd som inte �verstiger tv� �r, r�knat fr�n dagen f�r hans ankomst till denna avtalsslutande .stat. Skattebefrielse medges endast om in- � </div> <div id="page22-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> " >, SFS 1984:246 from such teaching or research is subject to tax in the first-mentioned Contracting State. (2) The exemption granted under para� graph (1) shall not apply to income from re� search if such research is undertaken not in the public i nterest but primarily for the pri� vate benefit of a specific person or specific persons. komsten av s�dan undervisning eller forsk� ning �r skattepliktig i den f�rstn�mnda avtals� slutande staten. 2. Skattebefrielse enligt punkt 1 medges inte betr�ffande inkomst av forskning, om forskningen sker, inte i allm�nt intre sse, utan f�retr�desvis f�r att gagna viss persons eller vissa personers privata intressen. ARTICLE 22 Other income (1) Items of income of a res ident of a Con� tracting S tate, wherever arising, not dealt with in the foregoing Articles of this Conven� tion shall be taxable only in that State. (2) The provisions of paragraph (1) shall not apply to income, other than income from Immovable property a s defined in para graph (2) of Article 6, if the recipient of such in� come, being a resident of a Contracting State, carries on business in th e other Contracting State through a permanent establishment sit� uated therein and the right or property in respect of which th e income is paid is effec� tively connected with such permanent estab� lishment. In such case the provisions of Arti� cle 7 shall apply. (3) Notwithstanding the provisions of para� graphs (1) and (2), items of inco me of a resi� dent of a Contracting State not dealt with in the foregoing Articles of this Convention and arising in the other Contracting State may be taxed in that other State. ARTIKEL 22 Annan inkomst 1. Inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i f�reg� ende artiklar i d etta avtal beskattas endast i denna stat, oavsett vari� fr�n inkomsten h�rr�r. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i ar tikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle samt den r�ttighet eller egen� dom i fr�ga om vilken inkomsten betalas �ger verkligt samband med det fasta driftst�llet. I s�dant fall till�mpas best�mmelserna i arti� kel 7. 3. Inkomst vilken inte behandlas i f�re� g�ende artiklar i dett a avtal, som person med hemvist i en avtalsslutande stat f�rv�rvar och som h�rr�r fr�n den andra avtalsslutande staten, f�r, utan hinder av best�mmelserna i punkterna 1 och 2, beskattas i d enna andra stat. ARTICLE 23 Elimination of double taxatio n (1) In the case of Trinidad and Tobago, double taxation shall be avoided as follows: (a) Subject to the provisions of the law of Trinidad and Tobago regarding the allowance as a credit against Trinidad and Tobago tax of tax payable in a territory outside Trinidad and Tobago (which shall not affect the gener� al principle hereof): (i) Swedish tax payable under the laws of Sweden and in acco rdance with this Con� vention, whether directly or by deduction, on profits or income from sources within ARTIKEL 23 Undanr�jande av dubbelbeskattning 1. Betr�ffande Trinidad och Tobago skall dubbelbeskattning undvikas enligt f�ljande: a) I enlighet med best�mmelserna i trinida- disk lagstiftning om avr�kning fr�n trinida- disk skatt av skatt som betalas i annat land �n Trinidad och Tobago (vilken lagstiftning inte skall p�verka den allm�nna princip som anges h�r), skall 1) svensk skatt, som enligt svensk lag och i �verensst�mmelse med detta avtal betalas, antingen direkt eller genom skat � teavdrag, p� inkomst som h� rr�r fr�n k�lla 729 � </div> <div id="page23-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 Sweden (excluding, in the case of a divi� dend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any Trinidad and Tobago tax computed by refe rence to the same profits or income by r eference to which the Swedish tax is computed; (ii) in the case of a dividend paid by a company which is a res ident of Sweden to a company which is a resident in Trinidad and Tobago and which controls directly or indirectly at least 25 per cent of the voting power in the company paying the divi� dends the credit shall take into account [in addition to any Swedish tax creditable un� der (a) (i)] the Swedish tax payable by the company paying the dividends in respect of the profits out of which s uch dividend is paid. (b) The credit, however, shall in no case exceed that part of th e tax, as computed be� fore the credit is given, which is appro priate to the income which may be taxed in Swe� den. (2) In the case of Sweden, double taxation shall be avoided as follows: (a) Subject to the provisions of s ub-para� graph (b) of this paragraph or of paragraph (4) of Article 10, where a resident of Sweden derives income which, in accordance with the provisions of this Convention, may be taxed in Trinidad and Tobago, Sweden shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Trinidad and Tobago. Such deduction shall not, however, exceed that part of the Swedish income tax, as com� puted before the deduction is given, which is appropriate to the income which may be taxed in Trinidad and Tobago. (b) Where a resident of Sweden derives income which, in accordance with the provi� sions of this Convention, shall be taxable only in Trinidad and Tobago, Sweden may include this income in the tax base but shall allow as a deduction from the income tax that part of the income tax which is attributable to the income derived from Trinidad and Toba� go. (3) Where Trinidad and Tobago tax has been wholly relieve d or reduced for a limited period of time for the purposes of economic development, then, for the purpose of calcu- 730 i Sverige (med undantag, s�vitt g�ller ut� delning, f�r skatt som utg�r p� vinst av vilken utdelningen b etalas), avr�knas mot vaije trinidadisk skatt som ber�knats p� samma vinst eller inkomst som den svens� ka skatten; 2) i fr�ga om utdelning fr�n bolag med hemvist i Sverige till bolag som har hem� vist i Trinidad och Tobago och som direkt eller indirekt beh�rskar minst 25 procent av r�stetalet f�r aktierna i det utbetalande bolaget, vid avr�kningen medr�knas, f�r� utom vaije svensk skatt som skall avr�knas under a) 1), den svenska skatt som det utbetalande bolaget erlagt p� vinst av vil� ken utdelningen betalas. b) Avr�kningsbeloppet skall emellertid inte �verstiga den del av skatten som utan s�dan avr�kning bel�per p� den inkomst som f�r beskattas i Sverige. 2. Betr�ffande Sverige skall dubbelbe� skattning undvikas enligt f�ljande: a) I fall d� person med hemvist i Sverige f�rv�rvar inkomst som enligt best�mmel� serna i detta avtal f�r beskattas i Trinidad och Tobago skall Sverige, s�vida inte best�mmel� serna i b) i denna punkt eller artikel 10 punkt 4 f�ranleder annat, fr�n denna persons in� komstskatt avr�kna ett belopp motsvarande den skatt som betalas i Trinidad och Tobago. Avr�kningsbeloppet skall emellertid inte �verstiga den del av den svenska skatten, ber�knad utan s�dan avr�kning, som bel�per p� den inkomst som f�r beskattas i Trin idad och Tobago. b) I fall d� person med hemvist i Sverige f�rv�rvar inkomst som enligt best�mmel� serna i detta avtal beskattas endast i Trinidad och Tobago, f�r Sverige inr�kna inkomsten i beskattningsunderlaget men skall fr�n in� komstskatten avr�kna den del av skatten som bel�per p� den inkomst som f�rv�rvats fr�n Trinidad och Tobago. 3. I fall d� befrielse fr�n el ler neds�ttning av trinidadisk skatt meddelats f�r en begr�n� sad tidsperiod i syfte att fr�mja ekonomisk utveckling, skall vid ber�kning av avr�kning- � </div> <div id="page24-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> rC lating the deduction referred to in paragra ph (2) (a) such tax shall be dee med to have been fully paid. The provisions of this paragraph shall ap� ply for the first ten year s 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. SFS 1984:246 en enligt punkt 2 a) s�dan skatt anses ha blivit betalad till hela sitt belopp. 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 varandr a f�r att best�mma orn 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 1, 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 S tate carrying on the same ac� tivities. This provision shall not be construed as oblig ing a Contracting State to grant to residents of the other Contracting State any personal allow ances, reliefs and reductions for taxation purposes on account of civil sta� tus or family responsibilities which it grants to its own residents. (3) Except where the provisions of para� graph (1) of Article 9, paragraph (7) of Article 11, paragraph (7) of Article 12, or paragraph (5) of Article 13, apply, interest, royalties, management charges and other disburse� ments paid by an en terprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be de� ductible under the same conditions as if they had been paid to a resident of the first-men� tioned State. Similarly, any debts of an enter� prise of a Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the ARTIKEL 24 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avtalsslutande staten bli f�rem�l f�r beskattning eller d�rmed sam� manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r eller kan bli und erkastad. 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 avtalsslutande staterna. 2. Beskattningen av fast driftst�lle, som f�retag i en avtals slutande stat har i den and� ra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskatt� ningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�mmelse anses inte medf�ra skyldighet f�r en avtalsslutande stat att medge person med hemvist i den andra avtalsslutande sta� ten s�dant personligt avdrag vid beskattning� en, s�dan skattebefrielse eller skattened- s�ttning p� grund av civilst�nd eller f�rs�rj� ningsplikt mot familj som medges person med hemvist i den egna s taten. 3. Utom i de fall d� best�mmelserna i arti� kel 9 punkt 1, artikel 11 punkt 7, artikel 12 punkt 7 eller artikel 13 punkt 5 till�mpas, �r r�nta, royalty, ers�ttning f�r f�retagsledning och annan betalning fr�n f�retag i en avtals� slutande stat till person med hemvist i de n andra avtalsslutande staten avdragsgilla vid best�mmandet av den beskattningsbara in� komsten f�r s�dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. P� samma s�tt �r skuld som f�retag i en avtalsslutande stat har till person med hemvist i den andra avtalsslu� tande staten avdragsgill vid best�mmandet av s�dant f�retags beskattningsbara f�rm�gen- 731 � </div> <div id="page25-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 same conditions as if they had been contract� ed to a resident of the first-mentioned State. (4) Enterprises of a Contracting State, the capital of which is wholly or partly owned o r controlled, directly or indirectly, by one ore more residents of the other Contracting State, shall not be subjected in the first-men� tioned State to any taxation or any require� ment c onnected therewith which is ot her or more burdensome than the taxation and con� nected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. (5) The provisions of this Article shall, not� withstanding the provisions of Article 2, ap� ply to taxes of every kind and description. het p� samma villkor som skuld till person med hemvist i den f�rstn�mn da staten. 4. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande sta� ten, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sam� manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som annat liknande f�retag i den f�r stn�mnda staten �r eller kan bli underkastat. 5. Utan hinder av best�mmelserna i artikel 2 till�mpas best�m melserna i f�revarande ar� tikel p� skatter av vaije 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 result for him in taxation not in accordance with the provisions of this Con� vention, he may, irrespective of the remedies provided by the domestic 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 States 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 accorda nce with the provisions of the Convention. (2) The competent authority shall endeav� our, if the objection appears to it to be justi� fied and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent au� thority of the o ther Contracting State, with a view to the avoidance of taxation which is not in accord ance with the C onvention. Any agreement reached shall be implemented not� withstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Con� tracting States shall endeavour to resolve by mutual a greement any difficulties or doubts arising as to the interpretation or application 732 ARTIKEL 25 F�rfarandet vid �msesidig �verenskommelse 1. Om en person g�r g�llande att en av� talsslutande 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 detta 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�gga saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r han har hemvist eller, om fr�ga �r om till�mpning av artikel 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 givit upphov till beskattning som strider mot best�mmelserna i detta avt al. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myndigheten s�ka l�sa fr�gan genom �msesi� dig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande sta� ten i syfte att undvika beskattning som strider mot avtalet. �verenskommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstiftning, 3. De beh�riga myndigheterna i de avtals� slutande staterna skall genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om � </div> <div id="page26-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> of the Convention. They may also consult together for the elimination of double tax� ation in cases not provided for in the Conven� tion. (4) The competent authorities of the Con� tracting States may communicate with eac h other directly for the purpose of reaching an agreement in the sense of the preceding para� graphs. The competent authorities shall through consultations develop appropriate bilateral procedures, conditions, methods and techniques for the implementation of the mutual agreement procedure provided for in this Article. SFS 1984:246 tolkningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte at t 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 direkt f�rbin� delse med var andra i syfte att tr�ffa �verens� kommelse i de fall som angivits i f�reg�ende punkter. De beh�riga myndigheterna skall genom �verl�ggningar utveckla l�mpliga bila� terala f�rfaringss�tt, villkor och metoder f�r att genomf�ra det f�rfarande vid �msesidig �verenskommelse som f�reskrivs i denna ar� tikel. ARTICLE 26 Exchange of information (1) The competent authorities of th e Con� tracting States shall exchange such informa� tion as is necessary for carrying out the pro� visions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by th e Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treat� ed as secret in th e same manner as informa� tion obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and adminis� trative bodies) involved in the a ssessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Con� vention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public c ourt proceedings or in judicial decisions. The competent authorities shall through consulta� tion develop appropriate conditions, methods and techniques concerning the matters in re� spect of which such exchanges of information shall be made, including, where appropriate, exchanges of information regarding tax avoidance. (2) In no case shall the provisions of para� graph (1) be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative ARTIKEL 26 Utbyte av upplysningar 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 best�mmelserna i detta avtal eller i de av� talsslutande staternas interna lagstiftning i fr�ga om skatter som omfattas av avtalet i den m�n beskattningen enligt denna lagstift� ning inte strider mot avtalet. Utbytet av upp� lysningar 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 in� terna lagstiftningen i denna stat och f�r yppas endast f�r personer eller myndigheter (d�ri inbegripna domstolar och f�rvaltningsorgan) som fastst�ller, uppb�r eller indriver de skat� ter som omfattas av avtalet eller handl�gger �tal eller besv�r i fr�ga om dessa skatter. Dessa personer eller myndigheter skall an� v�nda upplysningarna endast f�r s�dana �n� dam�l. De f�r yppa upplysningarna vid of� fentlig r�tteg�ng eller i domstolsavg�r anden. De beh�riga myndigheterna skall genom �verl�ggningar utveckla l�mpliga villkor och metoder betr�ffande de fall d �r s�dant infor� mationsutbyte skall s ke, d�ri inbegripet, n�r s� �r l�mpligt, utbyte av upplysningar i fr�ga om skatteundandragande. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att: a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i 733 � </div> <div id="page27-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1984:246 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). denna avtalssiutande stat eller i den andra avtalsslutande staten; b) l�mna upplysningar som inte �r tillg�ng� liga enligt lagstiftning eller sedvanlig adminis� trativ praxis i denna avt alsslutande stat eller i den andra avtalsslutande staten. c) l�mna upplysningar so m skulle r�ja af� f�rshemlighet, industri-, handels- eller yrkes� hemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �ver� l�mnande skulle strida mot allm�nna h�nsyn (ordre public). ARTICLE 27 Diplomatic agents and consular officers Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or con� sular officers under the general rules of inter� national law 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 vid b eskattningen som enligt folk� r�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser tillkommer dip� lomatiska f�retr�dare eller konsul�ra tj�nste� m�n. ARTICLE 28 Entry into force (1) This Convention shall be ratified and the instruments of ratification shall be ex� changed at Port of Spain as soon as possible. (2) Upon the exchange of instruments of ratification this Convention shall enter into force in both Contracting States and its provi� sions shall have effect: (a) in respect of taxes withheld at the source on amounts paid or remitted to non� residents on or after the first day of January next following the exchange of instruments of ratification; and (b) in respect of other taxes on income derived on or after the first day of Janu ary next following the exchange of instruments of ratification. ARTIKEL 28 Ikrafttr�dande 1. Detta avtal skall ratificeras och ratifika� tionshandlingarna skall utv�xlas i Port of Spain snarast m�jligt. 2. Avtalet tr�der i kraft i b�da avtalsslu� tande staterna med utv�xlingen av ratifika- tionshandlingama och dess best�mmelser till- l�mpas: a) betr�ffande skatter som inneh�lls vid k�llan, p� belopp som betalas eller �verf�rs till personer med hemvist utomlands den 1 januari n�rmast efter utv�xlingen av ratifika- tionshandlingama eller senare, och b) betr�ffande andra skatter, p� inkomst som f�rv�rvas den 1 januari n�rmast efter utv�xlingen av ratifikationshandlingarna eller senare. ARTICLE 29 Termination This Convention shall remain in force in� definitely, but either of the Contracting States may, on or before 30th June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting 734 ARTIKEL 29 Upph�rande Detta avtal f�rblir i kraft utan tidsbe� gr�nsning men envar av de avtalsslutande staterna kan - senast den 30 juni under ett kalender�r som b�rjar efter utg�ngen av en tidrymd av fem �r fr�n den dag d� avtalet tr�dde i kraft - p� diplomatisk v�g skriftligen � </div> <div id="page28-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> '.'i' SFS 1984:24$ State, through diplomatic channels, written notice of termination. In such event the Convention shall cease to have effect: (a) in respect of taxes withheld at the source on amounts paid or remitted to non� residents on or after the first day of January next following the notice of termination; and (b) in respect of other taxes on income derived on or after the first day of January next following the notice of termination. In witness whereof the undersigned, being duly authorized thereto, have signed the pre� sent Convention. upps�ga avtalet hos den andra avtalsslutande staten. I h�ndelse av s�dan upps�gning upph�r av� talet att g�lla: a) betr�ffande skatter som inneh�lls vid k�llan, p� belopp som betalas eller �verf�rs till personer med hemvist utomlands den 1 januari n�rmast efter upps�gningen eller se� nare, och b) betr�ffande andra skatter, p� inkomst som f�rv�rvas den 1 januari n�rmast efter upps�gningen eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, under� tecknat detta avtal. Done a t London, this 17th day of February 1984 in duplicate in the English language. Som skedde i London den 17 februari 1984 i tv� exemplar p� engelska spr�ket. For the Government of the Kingdom of Sweden F�r Konungariket Sveriges regering Leif Leifland For the Government of the Republic of Trinidad and Tobago F�r Republiken Trinidad och Tobagos regering .1. Frank Owen Abdulah 735 � </div> </div>

SFS 1984:246

Lag

Utkom fr�n trycket

om dubbelbeskattningsavtal mellan Sverige samt

den 22 maj 1984

Trinidad och Tobago;

utf�rdad den 3 maj 198 4.

Enligt riksdagens beslut' f�reskrivs f�ljande.

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

betr�ffande inkomstskatter och f�r att fr�mja handel och investeringar som

Sverige samt Trinidad och Tobago undertecknade den 17 februari 1984

skall g�lla f�r Sveriges del. Avtalets inneh�ll framg�r av bilaga till denna
lag.

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

medf�r inskr�n kning av den skattskyldighet i Sverige som annars skulle

f�religga.

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

medf�rt eller kommer att medf�ra en beskattning som strider mot best�m�

melserna i avtal et, kan han a ns�ka om r�ttelse enligt artikel 25 punkt 1 i

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

tid som anges i n�mnda best�mmelse.

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

delvis undantagen fr�n beskattning i Sverige, skall den skattskyldige l�mna

alla de uppgifter till ledning f�r taxeringen som han annars skulle ha varit
skyldig att l�mna.

708

' Prop. 1983/84: 134, SkU 34, rskr 223 .

�

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

SFS 1984:246

: d�rtill meddelar regeringen f�r eskrifter om till�mpning av avtalet.

P� regeringens v�gnar

OLOF PALME

KJELL-OLOF FELDT

(Finansdepartementet)

709

�

SFS 1984:246

Bilaga

(�vers�ttning)

Convention between the Kingdom of Swe�
den and the Republic of Trinidad and To�

bago for the Avoidance of Double Tax�

ation and the Prevention of Fiscal Evasion

with respect to Taxes on Income and for

the Encouragement of Trade and Invest�
ments

The Government of the Kingdom of Swe�

den and the Government of the Republic of

Trinidad and Tobago desiring to conclude a

Convention for the Avoidance of Double

Taxation and the Prevention of Fiscal Eva�

sion with respect to Taxes on Income and for

the Encouragement of Trade and Invest�

ments have agreed as follows:

Avtal mellan Konungariket Sverige och
Republilten Trinidad och Tobago f�r att
undvika dubbelbeskattning och f�rhindra

skatteflykt betr�ffande inkomstskatter
samt f�r att fr�mja handel och investe�

ringar

Konungariket Sveriges regering och Re�

publiken Trinidad och Tobagos regering, som

�nskar ing� ett avtal f�r att undvika dubbel�

beskattning och f�rhindra skatteflykt betr�f�

fande inkomstskatter samt f�r att fr�mja han�

del och investeringar, har kommit �verens

om f�ljande:

ARTICLE 1

Personal scope

This Convention shall apply to persons

who are residents of one or both of th e Con�

tracting States.

ARTIKEL 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

hemvist i en avtalsslutande stat eller i b�da

avtalsslutande staterna.

ARTICLE 2
Taxes covered

(1) The existing taxes to which the Conven�

tion shall apply are :

(a) In Trinidad and Tobag o:

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

(iii) the petroleum profits la x;

(iv) the supplemental petroleum tax; and

(v) the unemployment levy

(hereinafter referred to as "Trinidad and

Tobago tax").

(b) In Sweden:

(i) the State income tax, including the

sailors' tax and the coupon tax;

(ii) the tax on the undistributed profits of

companies and the tax on distribution in

connection with reduction of shar e capital

or the winding-up of a compan y;

(iii) the tax on public entertainers; and

(iv) the communal income tax

(hereinafter referred to as "Swedish lax").

710

ARTIKEL 2
Skatter som omfattas av avtalet

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

vilka avtalet till�mpas, �r:

a) I Trinidad och Tobago:

1) inkomstskatten,

2) bolagsskatten,

3) skatten p� petroleuminkomster,

4) till�ggsskatten p� petroleum , och

5) arbetsl�shetsavgiften;

(skatt av s�dant slag ben�mns i det f�ljande

"trinidadisk skatt").

b) I Sverige:

1) den statliga inkomstskatten, sj��

mansskatten och kupongskatten d�ri inbe�

gripna,

2) utskiftningsskatten och ers�ttnings�

skatten,

3) bevillningsavgiften f�r vissa offentliga

f�rest�llningar, och

4) den kommunala inkomstskatten;

(skatt av s�dant slag ben�mns i det f�ljande

"svensk skatt"),

�

SFS 1984:246

(2) The Convention shall also apply to any

identical or substantially similar taxes which

are imposed after the date of signature of the

Convention in addition to, or in place of th e

taxes referr ed to above. The competent au�

thorities of th e Contracting States shall each

year notify each other of any significant

changes which have been made in the respec�

tive taxation laws.

2. 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 st�llet f�r de ovan angivna

skatterna. De beh�riga myndigheterna i de

avtalsslutande staterna skall vaije �r meddela

varandra de v�sentliga �ndringar som vidta�

gits i re spektive skattelagstiftning.

ARTICLE 3

General definitions

(1) For the purposes of this Convention,

unless the context otherwise requires:

(a) the term "Trinidad and Tobago" means

the islands of Trinidad and Tobago and in�
cludes:

(i) the territorial sea thereof; and

(ii) the sea bed and sub-soil of the adja�

cent submarine areas beyond the territorial
sea over which Trinidad and Tobago exer�

cises sovereign rights, in accordance with

Trinidad and Tobago legislation and inter�

national law concerning the continental

shelf, fo r the purpose of exploration and

exploitation of the natural resources of

such areas, but only to the extent that the

person, pr operty, or activity to which this

Convention is being applied is connected

with such exploration or exploitation;

(b) the term "Sweden" means the King�

dom of Sweden and includes any area outside

the territorial sea of Sweden within which

under the laws of Sweden and in accordance

with international law the rights of Sweden
with respect to the exploration and exploita�

tion of the natural resources on the sea bed or

in its sub-soil may be exerc ised;

ual, a company and any other body of per�

sons;

(d) the term "company" means any body

corporate or any entity which is treated as a

body corporate for tax purposes;

(e) the terms "enterprise of a Contracting

State" and "enterprise of the other Contract�

ing S tate" 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;

ARTIKEL 3

Allm�nna definitioner

1. Om inte sammanhanget f�ranleder an�

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

jande uttryck nedan angiven betydelse:

a) "Trinidad och Tobago" �syftar �ama

Trinidad och Tobago och inbegriper:

1) d et till �ama h�rande territorialvatt�

net, samt

2) havsbottnen och dennas underlag i an�

gr�nsande omr�den under vatten utanf�r

territorialvattnet, �ver vilka Trinidad och

Tobago, i � verensst�mmelse med trinida-
disk lag och internationell r�tt i fr� ga om

kontinentalsockeln, ut�var suver�na r�t�

tigheter i fr�ga om att utforska och utnyttja

naturtillg�ngarna i s�dana omr�den, men

endast i den utstr�ckning som den person,
egendom eller verksamhet p� vilken avta�
let till�mpas har samband med s�dant ut�

forskande eller utnyttjande;

b) "Sverige" �syftar Konungariket Sverige

och inbegriper vaije utanf�r Sveriges territo�

rialvatten bel�get omr�de inom vilket Sverige

enligt svensk lag och i �verensst�mmelse

med internationell r�tt �ger ut�va sina r�ttig�

heter med a vseende p� utforskandet och ut�
nyttjandet av naturtillg�ngarna p� havsbott�

nen eller i dennas underlag;

c) "person" inbegriper fysisk person, bo�

lag och annan sammanslutning;

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

nan som vid b eskattningen behandlas s�som

juridisk person:

e) "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;

711

�

SFS 1984:246

(f) the term "international traffic" means

any transport by a ship or aircraft operated

by an enterprise which has its place of effec�

tive management in a Contracting State, ex�

cept when the ship or aircraft is operated

solely between places in the other Contract�

ing State;

(g) the term "national" means:

(i) any individual possessing the nation�

ality of a Contracting State;

(ii) any legal person , partnership and as�

sociation deriving its status as such from

the laws in force in a Contracting State;

(h) the terms "paid", "distributed", and

"received" when used with respect to in�

come shall include amounts credited;

(i) the term "competent authority" means:

(i) in Trinidad and T obago, the Minister

of Finance or his authorized representa�

tive;

(ii) in Sweden, the Minister of Finance or

his authorized representative.

(2) As regards the application of th e 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) "internationell trafik" �syftar transport

med skepp eller luftfartyg som anv�nds av

f�retag som har sin verkliga ledning i en av�

talsslutande stat utom d� skeppet eller luft�

fartyget anv�nds uteslutande mellan platser i

den andra avtalsslutande staten;

g) "medborgare" �syftar:

1) fysisk person som har medborgarskap

i en avtalsslut ande stat,

2) juridisk person och annan samman�

slutning som bildats enligt den lagstiftning

som g�ller i en avtalssl utande stat;

h) "betald", "utdelad" och "mottagen"

inbegriper betr�ffande inkomst belopp som

krediterats;

i) "beh�rig myndighet" �syftar:

1) i Trinidad och Tobago: finansminis�

tern eller dennes befullm�ktigade ombud,

2) i Sverige: finansministern eller dennes

befullm�ktigade ombud.

2. D� en avtalsslutande stat till�mpar avta�

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

leder annat, vaije 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 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 has a permanent home

available to him in both States, he shall be

deemed to be a resident of the State with

which his personal and economic relations

are closer (centre of vital interests).

712

ARTIKEL 4

Hemvist

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

uttrycket "person med hemvist i en avtals�

slutande .stat" person som enligt lagstiftning�

en i denna stat �r skattskyldig d�r p� grund av

hemvist, bos�ttning, plats f�r f�retagsledning

eller annan liknande omst�ndighet. Uttrycket

inbegriper emellertid inte person som �r

skattskyldig i denna stat f�r inkomst fr�n

k�lla i denna stat.

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

1 fysisk pers on 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 stat 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).

�

SFS 1984:246

(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 S tates or of

neither of them, the com petent authorities of

the Contracting S tates shall settle the ques�
tion by mutua l agreement.

(3) Where by reason of the provisions of

paragraph (1) a person other than an individ�

ual is a resident of both Contracting States,

then it shall be deemed to be a residen t of the
State in which its place of effectiv e manage�

ment is situated.

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�rfogande,

anses han ha hemvist i den stat d�r han sta�
digvarande vistas.

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

terna eller om han inte vistas stadigvarande i

n�gon av dem, anses han ha hemvist i den
stat d�r han �r medborgare.

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

eller om han inte �r medborgare i n�gon av
dem, avg�r de beh�riga myndigheterna i de
avtalsslutande staterna fr�gan genom �msesi�
dig �verenskommelse.

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 den 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 e nterprise 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;
(0 a warehouse in relation to a person pro�

viding storage facilites for others;

(g) a store or other sales outlet;

(h) a mine, an oil or gas well, a quarry or

any other place of extraction of natural re�

sources;

(i) a drillin g rig o r ship used for or in con�

nection with the explor ation or development

of natural resources; and

(j) a building s ite, a construction, assem�

bly, dredging or installation project.

(3) Notwithstanding the preceding provi�

sions of this Article, the term "permanent

establishment" shall be deemed not to in�

clude:

ARTIKEL 5

Fast driftst�lle

1. Vid till�mpningen a v 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;

f) lagerbyggnad, i fr�ga om person som till�

handah�ller utomst�ende lagerutrymme;

g) aff�r eller annat f�rs�ljningsst�lle;

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

annan plats f�r utvinning av naturtillg�ngar;

i) borrplattform eller skepp som anv�nds

f�r eller i samband med utforskandet eller

utvecklandet av naturtillg�ngar; och

j) plats f�r byggnads-, anl�ggnings-, mon�

terings-, muddring- eller installationsverk�

samhet.

3. Utan hinder av f�reg�ende best�m�

melser i denna artikel anses uttrycket "fast

driftst�lle" inte innefatta:

713

�

SFS 1984:246

(a) the use of facilities solely for the pur-

p6se of storage or display of goods or mer�

chandise belonging to the enterprise;

(b) ti\e m aintenance 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 an other
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 busi�

ness solely for the purpose of carrying on, for

the enterprise, any other activity of a pre�

paratory or auxiliary character.

(4) Notwithstanding the provisions of para�

graphs (1) and (2), where a person other

than an agent of an independent status to

whom paragraph (5) applies - is acting in a

Contracting State on behalf of an enterprise

of the other Contracting State, that enterprise

shall be deemed to have a permanent estab�
lishment in the first-mentioned Contracting

State in respect of any activities which th at

person undertaltes for the enterprise, if such

a person;

(a) has and habitually exercises in that

State an authority to conclude contracts in

the name of the enterprise, unless the activi�

ties of such person are limited to tho se men�

tioned in paragraph (3) which, if exercised

through a fixed place of business, would not

make this fixed place of business a perma�

nent establishment under the provisions of

that paragraph; or

(b) has no such authority, but habitually

maintains in the first-mentioned State a stock

of goods or merchandise from which he regu�

larly delivers goods or merchandise on behalf

of the enterprise.

(5) An enterprise shall not be deemed to

have a permanent establishment in a Con�

tracting State merely because it carries on

business in that State through a broker, gen�

eral commission agent or any other agent of

an independent status, provided that such

persons are acting in th e ordinary course of

their business. However, when the activities

of such an agent are devoted wholly or al�

most wholly on behalf of t hat enterprise, he

714

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 varu�

lager uteslutande f�r lagring eller utst�llning;

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

lager uteslutande f�r bearbetning eller f�r�d�

ling genom annat f�retags f�rsorg;

d) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r ink�p av

varor eller inh�mtande av upplysningar f�r

f�retaget;

e) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r att f�r f�reta�

get bedriva annan verksamhet av f�rbere�
dande eller bitr�dande art.

4. Om person, som inte �r s�dan oberoende

representant p� vilken punkt 5 till�mpas, �r

verksam i en avtalsslutande stat f�r ett f�re�

tag i de n andra avtalsslutande staten, anses

detta f�retag - utan hinder av best�mmel�

serna i punkter na 1 och 2 - ha fast driftst�lle

i den f�rstn�mnda avtalsslutande staten be�

tr�ffande vaije verksamhet som denna per�

son bedriver f�r f�retaget om:

a) han har och i denna stat regelm�ssigt

anv�nder fullmakt att sluta avtal i f�retagets

namn samt verksamheten inte �r begr�nsad

till s�dan som anges i punkt 3 och som - om

den bedrevs fr�n en stadigvarande plats f�r

aff�rsverksamhet - inte skulle g�ra denna

stadigvarande plats f�r aff�rsverksamhet till

fast driftst�lle enligt best�m melserna i denna

punkt, eller

" b) han inte har s�dan fullmakt men regel�

m�ssigt i den f�rst n�mnda staten innehar va�

rulager fr�n vilket han f�r f�retagets r�kning
regelbundet levererar varor.

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

avtalsslutande stat endast p� den grund att

f�retaget bedriver aff�rsverksamhet i denna

stat genom f�rmedling av m�klare, kommis-

sion�r eller annan oberoende representant,

under f�ruts�ttning att s�dan person d�rvid

bedriver sin sedvanliga aff�rsverksamhet.

N�r s�dan representant bedriver sin verk�

samhet uteslutande eller n�stan uteslutande

f�r f�retagets r�kning, anses han emellertid

�

iv'

SFS 1984:246

will not be considered an agent of an indepen�

dent sta tus within the meaning of this para�

graph but in such cases the provisions of

paragraph (4) shall apply.

(6) The fact that a company which is a

resident of a Con tracting State controls or is

controlled by a company which is a resident

of the other Contracting State, or which car�

ries on busi ness in that other Slate (whether

through a permanent establishment or other�

wise), shall not of itself constitute either com�

pany a permanent establishment of the other.

inte s�som s�dan oberoende representant

som avses i denna punkt. I s�dant fall till�m�

pas best�mmelserna i punkt 4.

6. 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�
cluding income from agriculture or forestry)

situated in the other Contracting State may

be taxed in that othe r State.

(2) The term "immovable property" shall

have the meaning which it has 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 prope rty, livestock and equipment

used in agriculture and forestry, rights to
which the 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

apply 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.

ARTIKEL 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar av fast egendom

(d�ri inbegripen inkomst av lantbruk och

skogsbruk) bel�gen i den andra avtalsslu�
tande staten, f�r beskattas i denna andra stat.

2. Uttrycket "fast egendom" har den bety�

delse som uttrycket har enligt lagstiftningen i
den avtalsslutande stat d�r egendomen �r be�

l�gen. Uttrycket inbegriper dock alltid tillbe�

h�r till fast egendom, levande och d�da in�

ventarier i lantbru k och skogsbruk, r�ttighe�

ter p� vilka best�mmelserna i privatr�tten om

fast egendom till�mpas, nyttjander�tt till fast

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

ers�ttningar f�r nyttjandet av eller r�tten att

nyttja mineralf�rekomst, k�lla eller annan na�

turtillg�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 annan an�
v�ndning av fast egendom.

4. Best�mmelserna i punkter na 1 och 3 till-

l�mpas �ven p� inkomst av fast egendom som

tillh�r f�retag och p� inkomst av fast egen�

dom som anv�nds vid sj�lvst�ndig yrkesut�v�
ning.

ARTICLE 7
Business profits

(1) The profits of an enterprise of a Con�

tracting State shall be taxable only in that

State unless the enterprise carries on busi-

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-

715

�

SFS 1984:246

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) Notwithstanding the provisions of para�

graph (1) where an enterprise of a Contract�

ing S tate which has a permanent establish�

ment in the other Contracting State carries on

business activities in tha t other State other�

wise than through the permanent establish�

ment, of the same or similar kind as the busi�

ness activities carried on by the permanent

establishment, then the profits of such activi�

ties may be attributable to the permanent es�

tablishment unless the enterprise shows that

such activities could not have been reason�

ably undertaken by the permanent establish�

ment.

(3) Subject to the provisions of paragraph

(4), where an enterprise of a Contracting

State carries on business in the other Con�

tracting State through a permanent establish�

ment situated therein, there shall in each

Contracting State be attributed to that perma�

nent establishment the profits which it might

be expected to make if it were a distinct and

separate enterprise engaged in the same or

similar activities under the same or similar

conditions and dealing wholly independently

with the enterprise of which it is a permanent

establishment.

(4) In determining the profits of a perma�

nent establishment, there shall be allowed as

deductions expenses which a re incurred for

the purposes of the permanent establishment,

including executive and general administra�

tive expenses so incurred, whether in the

State in which the permanent establishment

is situated or elsewhere.

(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) 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 (3) shall preclude that

Contracting State from determining the prof-

716

driver r�relse i den andra 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 denna andra

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

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

2. Om f�retag i en avtalsslutande stat, vil�

ket har fast driftst�lle i den andra avtalsslu�

tande staten, bedriver r�relse i denn a andra

stat p� annat s�tt �n genom det fasta driftst�l�

let och r�relsen �r av samma eller liknande

slag som den som bedrivs av det fasta drift�

st�llet, kan inkomsten av s�dan r�relse -

utan hinder av best�mmelserna i punkt 1 -

anses h�nf�rlig till det fasta driftst�llet, s�vi�

da inte f�retaget visar, att verksamheten inte

sk�ligen kunde ha bedrivits av det fasta drift�

st�llet.

3. Om f�r etag 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 4 f�ranleder

annat, i vard era avtalsslutande staten till det

fasta driftst�llet den inkomst som det kan

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

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

verksamhet av samma eller liknande slag un�

der samma eller liknande villkor och sj�lv�

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

vilket driftst�llet h�r.

4. 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.

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

driftst�lle endast av den anledningen att

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

sorg f�t' f�retaget.

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

driftst�lle brukat i en avtalsslutande stat be�

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

retagets hela inkomst p� de olika delarna av

f�retaget, hindrar best�mmelserna i punkt 3

inte att i denna avtalsslutande stat den skatte�

pliktiga inkomsten best�ms genom s�dant

�

SFS 1984; 246

its to be s o taxed by such an apportionment

as may be customary; the method of a ppor�

tionment adopted shall, however, be such

that the result shall be in accordance with th e

principles laid down in this A rticle.

(7) For the purposes of the 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.

(8) Where profits include items of income

which are dealt with separately in other Arti�

cles of this Convention, then the provisions

of those Articles shall not be affected by the

provisions of this Article.

f�rfarande. Den f�rdelningsmetod som an�

v�nds skall dock vara s�dan att resultatet

�verensst�mmer med principerna i denna ar�

tikel.

7. Vid till�mpningen av f�reg�ende punkter

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.

8. 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.

ARTICLE 8
Shipping and air transport

(1) Profits from the operation of ships or

aircraft in international traffic shall be tax�

able only in the Contracting State in which

the place of effective manage ment of the en�
terprise is situated.

(2) If the place of effective management of

an enterprise carrying on shipping in interna�

tional traffic is aboard a ship, then it shall be

deemed to be situated in the Contracting

State in which the home harbour of the ship is

situated, or, if there is no such home harbour,
in the Contracting Sta te of which the opera�

tor of the ship is a resident.

(3) With res pect to profits derived by the

air transport consortium Scandinavian Air�

lines System (SAS) the provisions of para�

graph (1) shall apply, but only to such part of

the profits as corresponds to the participation

held in that consortium by AB Aerotransport

(ABA), the Swedish partn er of Scandinavian

Airlines System (SAS).

(4) The provisions of paragraph (1) shall

also apply to profits from the participation in

a pool, a joint business or an international

operating agency.

ARTIKEL 8

Sj�fart och luftfart

1. I nkomst genom anv�ndningen av skepp

eller luftfartyg i internationell trafik beskattas

endast i den avtalsslutande stat d�r f�retaget

har sin verkliga ledn ing.

2. Om f�retag som bedriver sj�fart i inter�

nationell trafik har sin verkliga ledning om�
bord p� ett skepp, anses ledningen bel�gen i

den avtalsslutande stat d�r skeppet har sin

hemmahamn eller, om n�gon s�dan hamn

inte finns, i den a vtalsslutande stat d�r skep�

pets redare har hemvist.

3. Best�mmelserna i punkt 1 till�mpas be�

tr�ffande inkomst som f�rv�rvas av luftfarts�

konsortiet Scandinavian Airlines System

(SAS) men endast i fr�ga om den del av in�

komsten som motsvarar den andel i konsor�

tiet vilken innehas av AB Aerotransport

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

vian Airlines System (SAS).

4. Best�mmelserna i punkt 1 till�mpas �ven

p� inkomst som f�rv�rvas genom deltagande

i en pool, ett gemensamt f�retag eller en in�
ternationell driftsorganisation.

ARTICLE 9

Associated enterprises

(1) Where

(a) an enterprise of a Contracting State par�

ticipates directly or indirectly in the manage-

ARTIKEL 9

F�retag med intressegemenskap

1. Ifall d�

a) ett f�retag i en avtalsslutande stat direkt

eller indirekt deltar i ledningen eller �vervak-

717

�

SFS 1984:246

ment, control or capital of an enterprise of

the other Contracting State, or

(b) the same persons participate directly or

indirectly in the management, control or ca�

pital of an e nterprise of a Contracting State

and an enterprise of the other Contracting

State,

and in eithe r case conditions are made or

imposed between the two enterprises in their

commercial or financial relations which differ

from those which would be made between

independent enterprises, then any profits

which would, but for those conditions, have

accrued to one of the enterprises, but, by

reason of those conditions, have not so ac�

crued, may be included in the profits of tha t

enterprise and taxed accordingly.

(2) Where a Contracting State includes in

the profits of an enterprise of that State-and

taxes accordingly-profits on which an enter�

prise of the oth er 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 ap propriate 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 Convention and the competent author�

ities of the Contracting States shall if nece s�

sary consult each other.

ningen av ett f�retag i den andra avtalsslu�

tande staten eller �ger del i detta f�retags
kapital, eller

b) samma personer direkt eller indirekt del�

tar 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 d essa f�retags kapital, iakttas

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 inko mst, 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 d e 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 inkomst i denna

stat. Vid s�dan justering iakttas �vriga be�

st�mmelser i detta avtal och de beh�riga

myndigheterna i de avtalsslutande staterna

�verl�gger vid behov med varandra.

ARTICLE 10

Dividends

(1) Dividends paid by a company which is a

resident of a Contracting State to a resident

of the other Contracting State may be taxed

in that other State.

(2) However, such dividends may also be

taxed in the Contracting State of which the

company paying the dividends is a resident

and according to the laws of that S tate, but if

the recipient is the beneficial owner of the

dividends the tax so charged shall not ex�
ceed;

718

ARTIKEL 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en

avtalsslutande stat till person 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 utdelningen f�r skatte n inte

�verstiga:

�

SFS 1984:246

(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 o r indirectly at least 25 per cent of

the capital of the company paying the divi�

dends;

(b) 20 per cent of th e gross amount of th e

dividends in all other cases.

This paragraph shall not affect the ta xation

of the company in respect of the profits out of

which the dividends are paid.

(3) The term "dividends" as used in this

Article means income from shares, mining

shares, founders' shares or other rights, not

being debt-claims, participating in profits, as

well as income from other corporate rights

which is subjected to the same taxation treat�
ment as income from shares by the laws of

the State of which the company making the

distribution is a resident and in the case of
Trinidad and Tobago, any item of income

which under the law of Trinidad and Tobago

is treated as a distribution.

(4) Notwithstanding the provisions of para�

graph (1), dividends paid by a company being
a resident of Trinidad and Tobago to a com�

pany 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 companies had been

Swedish companies.

(5) The provisions of paragraphs (1) and (2)

shall not apply if the beneficial owner of the

dividends, being a resident of a Contracting

State, carries on business in the other Con�

tracting State of which the company paying

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

holding in respect of which th e dividends are

paid is effectively con nected with such per�
manent establishment. In such case the pro�

visions of Article 7 shall apply.

(6) Where a company which is a resident of

a Contracting State derives profits or income

from the other Contracting State, that other

State may not impose any tax on the divi�

dends paid by the company, except insofar as

such dividends are paid t o a resident of that

other State or insofar as the holding in re�

spect of which the dividends are paid is effec�

tively connected with a perman ent establish�

ment situated in that other State, nor subject

the company's undistributed profits to a tax

a) 10 procent av utdelningens bruttobe�

lopp, om den som har r�tt till utdelningen �r

ett bolag (med undantag f�r handelsbolag)

som direkt eller indirekt beh�rskar minst 25

procent av det utbetalande bolagets kapital;

b) 20 procent av utdelningens bruttobelopp

i �vriga fall.

Denna punkt ber�r inte bolagets beskatt�

ning f�r vinst av vilken utdelnin gen 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, och

inkomst av andra andelar i bolag, som enligt
lagstiftningen i den s tat d�r det utdelande bo�
laget har hemvist i ska tteh�nseende behand�
las p� samma s�tt som inkomst av aktier samt

betr�ffande Trinidad och Tobago, vaije in�

komst som enligt lagstiftningen i Trinidad och

Tobago behandlas som utdelning.

4. Utan hinder av best�mmelserna i punkt

1 �r utdelning fr�n bolag med hemvist i Trini�
dad och Tobago till bolag med hemvist i Sve�

rige undantagen fr�n beskattning i Sverig e i

den m�n utdelningen skulle ha varit undanta�
gen fr�n beskattning enligt svensk lagstift�

ning, om b�da bolagen hade varit svenska.

. 5. Best�m melserna 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 samt den andel p� grund av vilken

utdelningen betalas �ger verkligt samband

med det fasta driftst�llet. I s�dant fall till�m�
pas best�mmelserna i artikel 7.

6. Om bolag med hemvist i en avtalsslu�

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

avtalsslutande staten, f�r denna andra stat

inte beskatta utdelning som bolaget betalar,

utom i 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 utdelning�

en betalas �ger verkligt samband med fast

driftst�lle i denna andra stat, och ej heller

beskatta bolagets icke utdelade vinst, �ven

om utdelningen eller den icke utdelade vins-

719

�

SFS 1984:246

on the company's undistributed profits, even

if the dividends paid or the undistributed

profits consist wholly or partly of profits or

income arising in such other State.

(7) Where a company which is a resident of

a Contracting State having a permanent es�

tablishment in the other Contracting State,

derives profits or income from that perma�

nent establishment, any remittances of such
profits or income by the permanent establish�
ment to the company which is a resident of
the first-mentioned Contracting State may,
notwithstanding any other provision of this

Convention, be taxed in accordance with the

law of the other Contracting State, but the

rate of tax imposed on such remittances shall
not exceed 10 per cent, provided that such

tax shall not apply to the extent the profits or

income remitted have been re-invested in
that other Contracting State.

ARTICLE 11
Interest

(1) Interest arising in a Contracting State

and paid to a resident of the other Contract�

ing State may be taxed in t hat other State.

(2) However, such interest may be taxed

in the Contracting State in which it arises and

according to the law of that State, but if t he

recipient is the beneficial owner of the inter�

est the tax so charged shall not exceed:

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

interest if the beneficial owner is a bank

which is a resident of the other Contracting

State;

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

interest in all o ther cases.

G) Interest arising in a Contracting State

and paid to the Government of the other Con�

tracting State or any agency or instrumental�
ity wholly owned by that Government, or the

Central Bank of that other Contracting State
shall be exempt from tax in the first-men�
tioned Contracting State.

(4) The term "interest" as used in this Ar�

ticle 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 debtor's profits, and in particular,

income from government securities and in�

come from bonds or debentures, including

720

ten helt eller delvis utg�rs av inkomst som
uppkommit i den na andra stat.

7. Om bolag med hemvist i en avtalsslu�

tande stat har fast driftst�lle i d en andra av�

talsslutande staten och f�rv�rvar inkomst

fr�n det fasta driftst�llet, f�r �verf�ring av
s�dan inkomst fr�n det fasta driftst�llet till

bolaget med hemvist i den f�rstn�mnda av�

talsslutande staten utan hinder av �vriga
best�mmelser i de tta avtal - beskattas enligt

lagstiftningen i d en andra avtalsslutande sta�
ten, men skatten p� s�dan �verf�ring f�r inte

�verstiga 10 procent. S�dan skatt skall dock

inte utg� i den m�n den �verf�rda inkomsten

har �terinvesterats i denna andra avtalsslu�

tande stat.

ARTIKEL 11
R�nta

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

tande stat och som betalas till person med

hemvist i den andra avtalsslutande staten, f�r

beskattas i de nna 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 de nna stat, men om
mottagaren har r�tt till r�ntan, f�r skatten

inte �verstiga:

a) 10 procent av r�ntans bruttobelopp, om

den som har r�tt till r�ntan �r en bank med

hemvist i den andra avtalsslutande staten;

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

riga fall.

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

tande stat och som betydas till den andra av�
talsslutande statens regering eller till myn�

dighet som lyder under denna regering eller

till centralbanken i denna andra avtalsslu�
tande stat, skall vara undantagen fr�n be�
skattning i den f�rstn�mnda avtalsslutande

staten.

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

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

�

SFS 1984:246

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) and

(2) shall not apply if the beneficial owner of

the interest, being a resident of a Contracting

State, carries on business in the other Con�

tracting S tate in which the interest arises,

through a permanent establishment situated

therein and the debt-claim in respect of which

the interest is paid is effectively connected

with

(a) such permanent establishment, or

(b) business activities referred to under

paragraph (2) of Article 7.

In such cases the provisions of Article 7

shall apply.

(6) Interest shall be deemed to arise in a

Contracting State when the payer is that

State itself, a local auth ority or a resident of

that State. Where, however, the person pay�
ing the interest, whether he is a re sident of a

Contracting State or not, has in a Contracting

Slate a permanent establishment in connec�

tion with which the indebtedness on which

the interest is paid was incurred, and such

interest is borne by such permanent estab�
lishment, then such i nterest shall be deemed

to arise in the State in which the permanent

establishment is situated.

(7) Where, by reason of a special relation�

ship between the payer and the beneficial

owner or between both of them and some

other person, the amount of the interest, hav�

ing regard to the debt-claim for which it is

paid, exceeds the amount which would have
been agreed upon by the payer and the bene�

ficial owner in the absence of such relation�

ship, the provisions of this Article shall apply

only to the last-mentioned amount. In such

case, the excess part of the payments shall

remain taxable according to the laws of each

Contracting State, due regard being had to

the other provisions of this Con vention.

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 an ses inte som r�nta vid till�mpningen

av denna artikel.

5. Best�mmelserna i p unkterna 1 och 2 till-

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

har hemvist i en avtalsslutande stat och be�

driver r�relse i den andra avtalsslutande sta�

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

get fast driftst�lle samt den fordran f�r vilken

r�ntan betalas �ger verkligt samband med

a) det fasta driftst�llet, eller

b) s�dan verksamhet som avses i artikel 7

punkt 2.

I s�dana fall till�mpas best�mmelserna i

artikel 7.

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 emellertid den person som

betalar r�ntan, antingen han har hemvist i en

avtalsslutande stat eller inte, i en avtalsslu�

tande stat har fast driftst�lle i samband

varmed den skuld uppkommit f�r vilken r�n�

tan betalas, och r�ntan belastar det fasta

driftst�llet, anses r�ntan h�rr�ra fr�n den stat

d�r det fasta driftst�llet 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. 1 s�dant fall beskattas

�verskjutande belopp enligt lagstiftningen i

vardera avtalsslutande staten med iakttagan�

de av �vriga best�mmelser i detta av tal.

ARTICLE 12

Royalties

(1) Royalties arising in a Contracting State

and paid to a resident of the other Contract-

ARTIKEL 12
Royalty

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

tande stat och som betalas till person med

721

�

SFS 1984:246

ing State may be taxed 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 owner of

the royalties the tax so charged shall not ex�

ceed 20 per cent of the gross amount of t he

royalties.

(3) (a) The term "royalties" as used in

this Article means payments of any kind re�

ceived as a consideration for the use of, or

the right to use. any copyright of literary,

artistic or scientific work including cinemato�

graph films and films or tapes for radio or

television broadcasting, any patent, trade

mark, design or model, plan, secret formula

or process, or for the use of or the right to

use, industrial, commercial or scientific

equipment or for information concerning in�

dustrial, commercial or scientific experience;

it also includes rentals or other amounts paid

for the use of, or the right to use, tangible

movable property.

(b) The term does not include any royal�

ties, rentals, or other amounts paid in respect

of the operation of mines, q uarries, or other

natural resources.

(4) Notwithstanding the provisions of

paragraphs (1) and (2) copyright royalties and

other like payments in respect of the produc�

tion or reproduction of any literary, dramat�

ic, musical or artistic work (excluding royal�
ties and like payments in respect of motion

picture films and films or video tapes for use

in connection with television and tapes for

use in connection with radio) arising in a

Contracting State and paid to a resident of

the other Contracting State shall be exempt

from tax in the first-mentioned Contracting

State.

(5) The provisions of paragraphs (1), (2)

and (4) shall not apply if the benefici al owner

of the royalties, being a resident of a Con�

tracting State, carries on business in the oth�

er Contracting State in which the royalties

arise, through a permanent establishment sit�

uated therein and the right or property in

respect of which the royalties are paid is ef�

fectively connected with

(a) such a permanent establishment, or

722

hemvist i den andra avtalsslutande staten, f�r
beskattas i denna an dra stat.

2. Royaltyn f�r emellertid beskattas �ven i

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

r�r, enligt lagstiftningen i denna sta t, men om

mottagaren har ratt till r oyaltyn, f�r skatten

inte �verstiga 20 procent av royaltyns brutto�

belopp.

3. a) Med uttrycket "royalty" f�rst�s i

denna artikel varje slags betalning som mot�

tas 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�

begripen biograffilm och film eller inspeln ing

p� band f�r radio- eller televisionsuts�nd�

ning, patent, varum�rke, m�nster eller mo�

dell, ritning, hemligt recept eller hemlig till�

verkningsmetod samt f�r nyttjandet av eller

f�r r�tten att nyttja industriell, kommersiell

eller vetenskaplig utrustning eller f�r upplys�

ning om erfarenhetsr�n av industriell, kom�

mersiell eller vetenskaplig natur. Uttrycket

inbegriper ocks� hyra och annat belopp som

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

nyttja l�s egendom.

(b) Uttrycket inbegriper inte royalty, hyra

eller annat belopp som betalas f�r nyttjandet

av gruva, stenbrott eller andra naturtillg�ng�

ar.

4. Utan hinder av best�mmelserna i punk �

terna 1 oc h 2 skall royalty f�r upphovsr�tt

och annan liknande betalning f �r framst�ll�

ning eller �tergivning av litter�rt, dramatiskt,

musikaliskt eller konstn�rligt verk (med un�

dantag av royalty och liknande betalning f�r

biograffilm samt film och inspelning p� band

f�r anv�ndning i television och inspelning p�

band f�r anv�ndning i radio), som h�rr�r fr�n

en avtalsslutande stat och som betalas till

person med hemvist i den andra avtalsslu�

tande staten, vara undantagen fr�n beskatt�

ning i den f�rstn�mnda avtalsslutande staten.

5. Best�mmelsern� i pun kterna 1, 2 och 4

till�mpas inte, om den som har r�tt till royal�

tyn har hemvist i en avtalsslutande stat och

bedriver r�relse i den andra avtalsslutande

staten, fr�n vilken royaltyn h�rr�r, fr�n d�r

bel�get fast driftst�lle samt den r�ttighet eller

egendom i fr�ga om vilken royaltyn betalas

�ger verkligt samband med

a) det fasta driftst�llet, eller

�

SFS 1984:246

(b) business activities referred to under

paragraph (2) of Article 7.

In such cases the provisions of Article 7

shall apply.

(6) Royalties shall be deem ed 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 pay�

ing the royalties, whether he is a resident of a

Contracting State or not, has in a Contracting

State a permanent establishment in c onnec�

tion with which the liability to pay the royal�

ties was incurred, and such royalties are

borne by such permanent establishment, then

such royalties shall be deemed to arise in the

State in which the permanent establishment

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 royalties,

having regard to the use, right or information

for which they a re paid, exceeds the amount

which wo uld have been a greed upon by the

payer and the beneficial owner in the absence

of such relationship, the provisions of this

Article shall apply only to the last-mentioned

amount. In such c ase, the excess part of the

payments shall remain taxable according to

the laws of each Contracting State, due re�

gard being had to the other provisions of this

Convention.

ARTICLE 13
Management charges

(1) Management charges paid by a resident

of a Contracting State to an enterprise of the

other Contracting State may be tax ed in that

other State.

(2) However, such management charges

may also be taxed in the Contr acting State in

which the person paying the management

charges is a resident and according to the

laws of that State, but the tax so charged

shall not exceed 12 1/2 per cent of the gross

amount of the charges.

(3) The term "management charges" as

used in this Article me ans charges made for

the provision of management services and

includes charges made for the provision of

personal services and technical and manage�

rial skills.

b) s�dan verksamhet som avses i artikel 7

punkt 2.

I s�dana fall till�mpas best�mmelserna i

artikel 7.

6. 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 emellertid den person som
betalar royaltyn, antingen han har hemvist i

en avtalsslutande stat eller ej, i en avtalsslu�

tande stat har fast driftst�lle i samband

varmed skyldigheten att betala royaltyn upp�

kommit, och royaltyn belastar det fasta drift�

st�llet, anses royaltyn h�rr�ra fr�n den av�

talsslutande stat d�r det fasta driftst�llet
finns.

7. 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 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�rbin�

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

serna i denna artikel endast p� sistn�mnda

belopp. I s�dant fall f�r �verskjutande belopp

beskattas enligt lagstiftningen i vardera av�
talsslutande staten med iakttagande av �vriga
best�mmelser i detta avt al.

ARTIKEL 13
Ers�ttning f�r f�retagsledning

1. Ers�ttning f�r f�retagsledning, som be�

talas av person med hemvist i e n avtalsslu�
tande stat till f�retag i den andra staten, far

beskattas i denna andra stat.

2. Ers�ttningen f�r emellertid beskattas

�ven i den avtalsslutande stat d�r den som
erl�gger ers�ttningen har hemvist, enligt lag�

stiftningen i denna stat, men skatt en f�r inte

�verstiga 12 1/2% av ers� ttningens bruttobe�
lopp.

3. Med u ttrycket "ers�ttning f�r f�retags�

ledning" f�rst�s i denna artikel ers�ttning f�r

tillhandah�llande av tj�nster av f�retagsle�

dande natur. Uttrycket inbegriper ers�ttning
f�r tillhandah�llande av personliga tj�nster

och av kunskap om f�retagsledning och inom
det tekniska omr�det.

723

�

SFS 1984:246

(4) The provisions of paragraphs (1) and

(2) shall not apply if the enterprise to which

the management charges are paid, being an

enterprise of a Contracting State, carries on

business in the other Contracting State from

which the management charges are paid,

through a permanent establishment situated

therein and the services for which the man�

agement charges are paid are effectively con�

nected with

(a) such a permanent establishment, or

(b) business activities referred to under

paragraph (2) of Article 7.

In such cases the provisions of Article 7

shall apply.

(5) Where by reason of a special relation�

ship between the payer and the recipient, or

between both of them and some other per�

son, the amount of the management charges,

having regard to the services for which they

are paid, exceeds the amount which would

have been agreed upon by the payer and the

recipient in the absence of such relationship,

the provisions of this Article shall apply only

to the last-mentioned amount. In such case,

the excess part of the payments shall remain

taxable according to the laws of each Con�

tracting State, due regard being had to the

other provisions of this Convention.

4. Best�mmelserna i punkte rna loch2till-

l�mpas inte, om det f�retag till vilket ers�tt�

ningen f�r f�retagsledning betalas har hem�

vist i en avtalsslutande stat och bedriver r��

relse i den andra avtalsslutande staten, fr�n

vilken ers�ttni ngen betalas, fr�n d�r bel�get

fast driftst�lle samt de tj�nster f�r vilka er�

s�ttningen betalas �ger verkligt samband med

a) det fasta driftst�llet, eller

b) s�dan verksamhet som avses i artikel 7

punkt 2.

I s�dana fall till�mpas best�mmelserna i

artikel 7.

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

mellan utbetalaren och mottagaren eller mel�

lan dem b�da och annan person ers�ttningen

f�r f�retagsledning, med h�nsyn till de tj�ns�

ter f�r vilka ers�ttningen betalas, �verstiger

det belopp, som skulle ha avtalats mellan ut�

betalaren och mottagaren om s�dana f�rbin�

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

serna i denna artikel endast p� sistn�mnda

belopp. I s�dant fall f�r �verskjutande del

beskattas enligt lagstiftningen i vardera av�

talsslutande staten med iakttagande av �vriga

best�mmelser i detta avtal.

ARTICLE 14
Independent personal services

(1) Income derived by an individual who is

a resident of a Contracting State in respect of

professional services or other activities of an

independent character shall be taxable only

in that Contracting State unless:

(a) such services are performed in the oth�

er Contracting State; and

(b) the remuneration earned in the other

Contracting State in the year of income ex�

ceeds a gross amount equivalent to U.S. $

6000; and

half of a resident of the other Contracting

State or a permanent establishment located in

the other Contracting State.

(2) The term "professional services" in�

cludes especially independent scientific,

technical, literary, artistic, educational or

teaching activities as well as the in dependent

724

ARTIKEL 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som fysisk person med hem�

vist i en avtalsslutande stat f�rv�rvar genom

att ut�va fritt yrke eller annan sj�lvst�ndig

verksamhet, beskattas endast i denna stat om

inte

a) arbetet utf�rs i den andra avtalsslutande

staten, och

b) er s�ttningen som f�rv�rvas i den andra

avtalsslutande staten under inkomst�ret i

fr�ga �verstiger ett bruttobelopp motsvaran�

de 6000 US-dollar, samt

c) ers�ttningen betalas av eller p� uppdrag

av person med hemvist i den andra avtalsslu�

tande staten eller ett fast driftst�lle bel�get i

denna andra avtalsslutande stat.

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

skilt sj�lvst�ndig vetenskaplig, teknisk, lit�

ter�r och konstn�rlig verksamhet, uppfost-

rings- och undervisningsverksamhet samt s�-

�

SFS 1984:246

activities of physicians, lawyers, engineers,

architects, dentists and accountants.

dan sj�lvst�ndig verksamhet som l�kare, ad�

vokat, ingenj�r, arkitekt, tandl�kare och re�
visor ut�var.

ARTICLE 15

Dependent personal services

(1) Subject to the provisions of Artides 16,

18, 19, 20 and 21, salaries, wages and other

similar remuneration derived by a resident of

a Contracting State in res pect of an employ�

ment shall be taxable only in that State unless

the employment is exercised in the other

Contracting St ate. If the employment is so

exercised, such remuneration as is derived

therefrom may be taxed in that other State.

(2) Notwithstanding the provisions of

paragraph (1), remuneration derived by a

resident of a Contracting State in respect of

an emp loyment exercised in the other Con�

tracting State shall be taxable only in the

first-mentioned 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 year of income,

and

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

half of, an employer who is not resident of

the other State, and

manent establishment which the employer

has in the other State, and

(d) the remuneration earned in the other

Contracting State in the y ear of income does

not exceed a gross amount equivalent to U.S.

$6000.

(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 C ontracting State in

which the place of effecti ve management of

the enterprise is situated. Where a resident of

Sweden de rives remuneration in respect of
an employment exercised aboard an aircraft

operated in international traffic by the air

transport consortium Scandinavian Airlines

System (SAS), such remuneration shall be

taxable only in Sweden.

ARTIKEL 15

Enskild tj�nst

1. Om inte best� mmelserna i artiklarna 16,

18, 19, 20 och 21 f�ranleder annat, beskattas

l�n och annan liknande ers�ttning, som per�
son med hemvist i en avtalssluta nde stat upp�

b�r p� grund av anst�llning, endast i denna

stat, s�vida inte arbetet utf�rs i den andra

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 punkt

1 beskatt as ers�ttning som person med hem�

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

som utf�rs i den andra avtalsslutande staten

endast i den f�rstn�mnda staten, om:

a) mottagaren vistas i den andra s taten un�

der tidrymd eller tidrymder som sammanlagt

inte �verstiger 183 dagar under inkomst�ret i

fr�ga, och

b) ers�ttningen betalas av eller p� uppdrag

av arbetsgivare som inte har hemvist i den
andra staten, och

c) ers�ttningen inte belastar fast driftst�lle

som arbetsgivaren har i den andra staten,
samt

d) ers�ttningen som f�rv�rvas i den andra

avtalsslutande staten under inkomst�ret inte

�verstiger ett belopp motsvarande 6000 US-

dollar.

3. Utan hinder av f�reg�ende best�m�

melser i denna artikel f�r ers�ttning f�r ar�

bete, som utf�rs ombord p� skepp eller luft�

fartyg i internationell trafik beskattas i den
avtalsslutande stat d�r f�retaget har sin verk�

liga ledning. Om person med hemvist i Sveri�

ge uppb�r inkomst av anst�llning ombord p�

luftfartyg som anv�nds i internationell trafik

av luftfartskonsortiet Scandinavian Airlines

System (SAS) beskattas inkomsten endast i
Sverige.

725

�

SFS 1984:246

ARTICLE 16
Directors' fees and remuneration of top-level

managerial officials

(1) Directors' fees and other similar pay�

ments derived by a resident of a Contracting

State in his capacity as a member of the

Board of Directors of a company which is a

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

(2) Salaries, wages and other similar remu�

neration derived by a resident of a Contract�
ing State in his capacity as an official in a top-
level managerial position of a company which
is a resident of the other Contracting State
may be taxed in t hat other State.

ARTICLE 17

Income earned by entertainers and athletes

(1) Notwithstanding the provisions of Arti�

cles 14 and 15, income derived by a resident
of a Contracting State as an entertainer, such
as theatre, motion picture, radio or television
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.

(2) Where income in respect of personal

activities exercised by an entertainer or an
athlete in h is capacity as such accrues not to

the entertainer or athlete himself but to an�

other person, that income may, notwith�

standing the provisions of Articles 7, 14 and
15, be taxed in the Contracting State in which
the activities of the entertainer or athlete are

exercised.

(3) Where personal activities of an enter�

tainer or an athlete referred to in paragraph

(I) are provided in a Contracting State by an

enterprise of the other Contracting State then

the profits derived by that enterprise for pro�
viding those activities may, notwithstanding

the provisions of Article 7 or Article 14, be
taxed in t he Contracting State in w hich such

activities are exercised.

(4) Notwithstanding the provisions of para�

graphs (1) and (2), income derived from such
activities as defined in paragraph (1) per�
formed within the framework of cultural ex�

change between the Contracting States, shall

be exempt from tax in the Contracting State

in which these activities are performed.
726

ARTIKEL 16
Styrelsearvoden och ers�ttningar till tj�nste�

m�n med h�gre f�retagsledande funktioner

1. Styrelsearvode och annan liknande er�

s�ttning, som person med hemvist i en av�
talsslutande stat uppb�r i ege nskap av styrel�
semedlem i bolag med hemvist i den andra

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

2. L�n och annan liknande ers�ttning, som

person med hemvist i en avtalsslutande stat
uppb�r i egenskap av tj�nsteman med h�gre

f�retagsledande funktion i bolag med hemvist

i den andra avtalsslutande staten, f�r beskat�
tas i den na andra stat.

ARTIKEL 17
Inkomst f�rv�rvad av artister och idrottsm�n

1. Utan hinder av best�mmelserna i artik�

larna 14 och 15 f�r inkomst, som person med

hemvist i en avtalsslutande stat f�rv�rvar

genom sin personliga verksamhet i den andra
avtalsslutande staten i egenskap av artist, s�
som teater- eller filmsk�despelare,

radio-

eller televisionsartist eller musiker eller av
idrottsman, beskattas i denna andra stat.

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�mmelser�

na i artiklarna 7, 14 och 15, beskattas i den

avtalsslutande stat d�r artisten eller idrotts�

mannen ut�var verksamheten.

3. I fall d� den personliga verksamhet som

ut�vas av s�dan artist eller idrottsman som

avses i punkt 1 tillhandah�lls i en avtalsslu�

tande stat av ett f�retag i den andra avtalsslu�
tande staten, f�r utan hinder av best�m�
melserna i artikel 7 eller artikel 14 - inkomst,

som s�dant f�retag f�rv�rvar genom att till�

handah�lla s�dan verksamhet, beskattas i

den avtalsslutande stat d�r verksamheten

ut�vas.

4. Utan hinder av best�mmelserna i punk �

terna 1 och 2 skall inkomst, som f�rv�rvas
genom s�dan verksamhet som anges i pu nkt 1

och som utf�rs inom ramen f�r kulturutbyte

mellan de avtalsslutande staterna, undantas

fr�n skatt i de n avtalsslutande stat d�r verk�

samheten ut�vas.

�

ARTICLE 18
Pensions

Subject to the provisions of paragraph (2)

of Article 19, pensions derived from sources

within a Contracting State may be taxed in
that State.

SFS 19�4:246

ARTIKEL 18
Pensioner

Om inte best�mmelserna i artikel 19 punkt

2 f�ranleder annat, f�r pensioner som h�rr�r

fr�n k�lla i en a vtalsslutande stat beskattas i

denna stat.

ARTICLE 19

Government service

(1) (a) Remuneration other than a pension,

paid by a Contracting State or a local author�

ity thereof to an individual in respect of ser�
vices rendered to that State or authority shall

be taxable only in that Sta te.

(b) Ho wever, such remuneration shall be

taxable only in the othe r 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 S tate; 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 only in that State.

(b) However, such pension shall be taxable

only in the other Contracting State if the indi�

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

State.

(3) The provisions of Articles 15, 16, 18, 20

and 21 shall apply to remuneration and pen�

sions in respect of s ervices rendered in con�

nection with a busine ss carried on by a Con�

tracting State or a local authority thereof.

ARTIKEL 19

Offentlig tj�nst

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

sion), som betalas av en avtalsslutande stat

eller dess lokala myndigheter till fysisk per�

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

beskattas endast i denna st at.

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 st at, eller

2) inte fick hemvist i denna 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 sta t.

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 artik larna 15, 16, 18,

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

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

samband med r�relse som bedrivs av en av�

talsslutande stat eller dess lokala myndighe�

ter.

ARTICLE 20

Students and trainees

An individual who is a resident of a Con�

tracting State immediately before his visit to

the other Contracting State and who is tem�

porarily present in the other Contracting

State for the primary purpose of -

(a) studying in that othe r Contracting State

at a university or other educational institu�

tion approved by the appropriate educational

authority of that Contra cting State;

ARTIKEL 20
Studerande och praktikanter

Fysisk person, som har hemvist i en av�

talsslutande stat omedelbart f�re vistelse i

den andra avtalsslutande staten och som till�

f�lligt vistas i denna andra avtalsslutande stat

huvudsakligen f�r att:

a) i denna andra avtalsslutande stat stu�

dera vid universitet eller annan undervis�

ningsanstalt erk�nd av vederb�rlig undervis�
ningsmyndighet i denna a vtalsslutande stat,

727

�

SFS 1984:246

(b) securing training required to qualify

him to practice a profession or for acquiring a

vocation or a professional or technical speci�

ality; or

ent of a grant, allowance, or award from a

governmental, religious, charitable, scienti�

fic, literary or educational organisation, or as

a participant in other programmes sponsored

by such an organisation,

shall be exempt from tax in that other Con�

tracting 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 other Contracting State,

provided the remuneration does not ex�

ceed Twelve Thousand Swedish Kronor or

its equivalent in Trinidad and Tobago Dol�

lars for any year of income; 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 even t

exceed a period of seven consec utive years.

ARTICLE 21

Teaching and research

(1) An individual who is a resident of a

Contracting State at the beginning of his vis it

to the other Contracting State and who, at the

invitation of the Government of that other

Contracting State or of a university or other

educational institution situated in that other

Contracting State and approved by the ap�

propriate educational authority of that Con�

tracting State, visits that other Contracting

State for the primary purpose of teaching or

engaging in research, or both, at such univer�

sity or other educational institution shall be

exempt from tax by that other Contracting

State on his income from personal services

for teaching or research at such university or

other educational institution for a period not

exceeding two (2) years from the date of his

arrival in that Contracting State. This exemp�

tion shall not apply unless the income derived

728

b) erh�lla utbildning som �r n�dv�ndig f�r

att f� beh�righet att ut�va yrke eller f�r att

f�rv�rva yrkesm�ssiga eller tekniska special�

kunskaper, eller

c) studera eller utf�ra forskning i egenskap

av mottagare av stipendium, anslag eller an�

nat penningunderst�d fr�n statligt organ eller

fr�n organisation med uppgift att fr�mja reli�

gi�st, v�lg�rande, vetenskapligt, litter�rt

eller uppfostrande �ndam�l eller i egenskap

av deltagare i andra program som finansieras

av s�dant organ eller s�dan organisation,

�r befriad fr�n skatt i denna andra avtals�

slutande stat f�r:

1) belopp, som utbetalas till honom fr�n

utlandet f�r hans uppeh�lle, undervisning,

utbildning eller praktik,

2) inkomst av arbete som utf�rs i denna

andra avtalsslutande stat, under f�ruts�tt�

ning att inkomsten inte under n�got in�

komst�r �verstiger tolvtusen svenska
kronor eller motv�rdet i trinidadiska dol�

lar, 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 under�

visningen, utbildningen eller praktiken, men

f�r inte i n�got fall avse l�ngre tidrymd �n sju

p� v arandra f�ljande �r.

ARTIKEL 21

Unden'isning och forskning

1. Fysisk person som har hemvist i en av�

talsslutande stat omedelbart f�re vistelse i

den andra avtalsslutande staten och som, p�

inbjudan av regeringen i d enna andra avtals�

slutande stat eller av universitet eller annan

undervisningsanstalt bel�gen i denna andra

avtalsslutande stat och erk�nd av vederb�rlig

undervisningsmyndighet d�r, vistas i denna

andra avtalsslutande stat huvudsakligen f�r

att bedriva undervisning eller forskning eller

b�dadera vid s�dant universitet eller s�dan

annan undervisningsanstalt, �r befriad fr�n

skatt i denna andra avtalsslutande stat f�r

inkomst p� grund av undervisning eller

forskning vid s�dant universitet eller s�dan

annan undervisningsanstalt under en tidrymd

som inte �verstiger tv� �r, r�knat fr�n dagen

f�r hans ankomst till denna avtalsslutande

.stat. Skattebefrielse medges endast om in-

�

" >,

SFS 1984:246

from such teaching or research is subject to

tax in the first-mentioned Contracting State.

(2) The exemption granted under para�

graph (1) shall not apply to income from re�

search if such research is undertaken not in

the public i nterest but primarily for the pri�

vate benefit of a specific person or specific

persons.

komsten av s�dan undervisning eller forsk�

ning �r skattepliktig i den f�rstn�mnda avtals�
slutande staten.

2. Skattebefrielse enligt punkt 1 medges

inte betr�ffande inkomst av forskning, om

forskningen sker, inte i allm�nt intre sse, utan

f�retr�desvis f�r att gagna viss persons eller

vissa personers privata intressen.

ARTICLE 22

Other income

(1) Items of income of a res ident of a Con�

tracting S tate, wherever arising, not dealt

with in the foregoing Articles of this Conven�

tion shall be taxable only in that State.

(2) The provisions of paragraph (1) shall

not apply to income, other than income from

Immovable property a s defined in para graph

(2) of Article 6, if the recipient of such in�

come, being a resident of a Contracting State,

carries on business in th e other Contracting

State through a permanent establishment sit�
uated therein and the right or property in

respect of which th e income is paid is effec�

tively connected with such permanent estab�

lishment. In such case the provisions of Arti�

cle 7 shall apply.

(3) Notwithstanding the provisions of para�

graphs (1) and (2), items of inco me of a resi�

dent of a Contracting State not dealt with in

the foregoing Articles of this Convention and

arising in the other Contracting State may be

taxed in that other State.

ARTIKEL 22

Annan inkomst

1. Inkomst som person med hemvist i en

avtalsslutande stat f�rv�rvar och som inte

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

beskattas endast i denna stat, oavsett vari�

fr�n inkomsten h�rr�r.

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

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

egendom som avses i ar tikel 6 punkt 2, om

mottagaren av inkomsten har hemvist i en

avtalsslutande stat och bedriver r�relse i den

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

fast driftst�lle samt den r�ttighet eller egen�

dom i fr�ga om vilken inkomsten betalas �ger

verkligt samband med det fasta driftst�llet. I

s�dant fall till�mpas best�mmelserna i arti�

kel 7.

3. Inkomst vilken inte behandlas i f�re�

g�ende artiklar i dett a avtal, som person med

hemvist i en avtalsslutande stat f�rv�rvar och

som h�rr�r fr�n den andra avtalsslutande

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

punkterna 1 och 2, beskattas i d enna andra

stat.

ARTICLE 23
Elimination of double taxatio n

(1) In the case of Trinidad and Tobago,

double taxation shall be avoided as follows:

(a) Subject to the provisions of the law of

Trinidad and Tobago regarding the allowance

as a credit against Trinidad and Tobago tax of

tax payable in a territory outside Trinidad

and Tobago (which shall not affect the gener�

al principle hereof):

(i) Swedish tax payable under the laws of

Sweden and in acco rdance with this Con�

vention, whether directly or by deduction,

on profits or income from sources within

ARTIKEL 23
Undanr�jande av dubbelbeskattning

1. Betr�ffande Trinidad och Tobago skall

dubbelbeskattning undvikas enligt f�ljande:

a) I enlighet med best�mmelserna i trinida-

disk lagstiftning om avr�kning fr�n trinida-

disk skatt av skatt som betalas i annat land �n

Trinidad och Tobago (vilken lagstiftning inte

skall p�verka den allm�nna princip som

anges h�r), skall

1) svensk skatt, som enligt svensk lag

och i �verensst�mmelse med detta avtal

betalas, antingen direkt eller genom skat �

teavdrag, p� inkomst som h� rr�r fr�n k�lla

729

�

SFS 1984:246

Sweden (excluding, in the case of a divi�

dend, tax payable in respect of the profits

out of which the dividend is paid) shall be

allowed as a credit against any Trinidad

and Tobago tax computed by refe rence to

the same profits or income by r eference to

which the Swedish tax is computed;

(ii) in the case of a dividend paid by a

company which is a res ident of Sweden to

a company which is a resident in Trinidad

and Tobago and which controls directly or

indirectly at least 25 per cent of the voting

power in the company paying the divi�

dends the credit shall take into account [in

addition to any Swedish tax creditable un�

der (a) (i)] the Swedish tax payable by the

company paying the dividends in respect of

the profits out of which s uch dividend is
paid.

(b) The credit, however, shall in no case

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

fore the credit is given, which is appro priate

to the income which may be taxed in Swe�

den.

(2) In the case of Sweden, double taxation

shall be avoided as follows:

(a) Subject to the provisions of s ub-para�

graph (b) of this paragraph or of paragraph (4)

of Article 10, where a resident of Sweden

derives income which, in accordance with

the provisions of this Convention, may be

taxed in Trinidad and Tobago, Sweden shall

allow as a deduction from the tax on the

income of that resident an amount equal to

the income tax paid in Trinidad and Tobago.

Such deduction shall not, however, exceed

that part of the Swedish income tax, as com�

puted before the deduction is given, which is

appropriate to the income which may be

taxed in Trinidad and Tobago.

(b) Where a resident of Sweden derives

income which, in accordance with the provi�

sions of this Convention, shall be taxable

only in Trinidad and Tobago, Sweden may

include this income in the tax base but shall

allow as a deduction from the income tax that

part of the income tax which is attributable to

the income derived from Trinidad and Toba�

go.

(3) Where Trinidad and Tobago tax has

been wholly relieve d or reduced for a limited

period of time for the purposes of economic

development, then, for the purpose of calcu-

730

i Sverige (med undantag, s�vitt g�ller ut�

delning, f�r skatt som utg�r p� vinst av

vilken utdelningen b etalas), avr�knas mot

vaije trinidadisk skatt som ber�knats p�

samma vinst eller inkomst som den svens�

ka skatten;

2) i fr�ga om utdelning fr�n bolag med

hemvist i Sverige till bolag som har hem�

vist i Trinidad och Tobago och som direkt

eller indirekt beh�rskar minst 25 procent

av r�stetalet f�r aktierna i det utbetalande

bolaget, vid avr�kningen medr�knas, f�r�

utom vaije svensk skatt som skall avr�knas

under a) 1), den svenska skatt som det

utbetalande bolaget erlagt p� vinst av vil�

ken utdelningen betalas.

b) Avr�kningsbeloppet skall emellertid

inte �verstiga den del av skatten som utan

s�dan avr�kning bel�per p� den inkomst som

f�r beskattas i Sverige.

2. Betr�ffande Sverige skall dubbelbe�

skattning undvikas enligt f�ljande:

a) I fall d� person med hemvist i Sverige

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

serna i detta avtal f�r beskattas i Trinidad och

Tobago skall Sverige, s�vida inte best�mmel�

serna i b) i denna punkt eller artikel 10 punkt

4 f�ranleder annat, fr�n denna persons in�

komstskatt avr�kna ett belopp motsvarande

den skatt som betalas i Trinidad och Tobago.

Avr�kningsbeloppet skall emellertid inte

�verstiga den del av den svenska skatten,

ber�knad utan s�dan avr�kning, som bel�per

p� den inkomst som f�r beskattas i Trin idad

och Tobago.

b) I fall d� person med hemvist i Sverige

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

serna i detta avtal beskattas endast i Trinidad

och Tobago, f�r Sverige inr�kna inkomsten i

beskattningsunderlaget men skall fr�n in�

komstskatten avr�kna den del av skatten som

bel�per p� den inkomst som f�rv�rvats fr�n

Trinidad och Tobago.

3. I fall d� befrielse fr�n el ler neds�ttning

av trinidadisk skatt meddelats f�r en begr�n�

sad tidsperiod i syfte att fr�mja ekonomisk

utveckling, skall vid ber�kning av avr�kning-

�

lating the deduction referred to in paragra ph

(2) (a) such tax shall be dee med to have been

fully paid.

The provisions of this paragraph shall ap�

ply for the first ten year s 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.

SFS 1984:246

en enligt punkt 2 a) s�dan skatt anses ha blivit

betalad till hela sitt belopp.

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 varandr a f�r att best�mma orn 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 1, 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 S tate carrying on the same ac�

tivities. This provision shall not be construed

as oblig ing a Contracting State to grant to

residents of the other Contracting State any

personal allow ances, reliefs and reductions

for taxation purposes on account of civil sta�

tus or family responsibilities which it grants

to its own residents.

(3) Except where the provisions of para�

graph (1) of Article 9, paragraph (7) of Article

11, paragraph (7) of Article 12, or paragraph

(5) of Article 13, apply, interest, royalties,

management charges and other disburse�

ments paid by an en terprise of a Contracting

State to a resident of the other Contracting

State shall, for the purpose of determining

the taxable profits of such enterprise, be de�

ductible under the same conditions as if they

had been paid to a resident of the first-men�

tioned State. Similarly, any debts of an enter�

prise of a Contracting State shall, for the
purpose of determining the taxable capital of

such enterprise, be deductible under the

ARTIKEL 24

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat

skall inte i den andra avtalsslutande staten bli

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

manh�ngande krav som �r av annat slag eller

mer tyngande �n den beskattning och d�rmed

sammanh�ngande krav som medborgare i

denna andra stat under samma f�rh�llanden
�r eller kan bli und erkastad. 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

avtalsslutande staterna.

2. Beskattningen av fast driftst�lle, som

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

ra avtalsslutande staten, skall i denna andra

stat inte vara mindre f�rdelaktig �n beskatt�

ningen av f�retag i denna andra stat, som

bedriver verksamhet av samma slag. Denna

best�mmelse anses inte medf�ra skyldighet

f�r en avtalsslutande stat att medge person

med hemvist i den andra avtalsslutande sta�

ten s�dant personligt avdrag vid beskattning�

en, s�dan skattebefrielse eller skattened-

s�ttning p� grund av civilst�nd eller f�rs�rj�

ningsplikt mot familj som medges person med
hemvist i den egna s taten.

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

kel 9 punkt 1, artikel 11 punkt 7, artikel 12

punkt 7 eller artikel 13 punkt 5 till�mpas, �r

r�nta, royalty, ers�ttning f�r f�retagsledning

och annan betalning fr�n f�retag i en avtals�
slutande stat till person med hemvist i de n

andra avtalsslutande staten avdragsgilla vid

best�mmandet av den beskattningsbara in�

komsten f�r s�dant f�retag p� samma villkor

som betalning till person med hemvist i den

f�rstn�mnda staten. P� samma s�tt �r skuld

som f�retag i en avtalsslutande stat har till

person med hemvist i den andra avtalsslu�

tande staten avdragsgill vid best�mmandet av

s�dant f�retags beskattningsbara f�rm�gen-

731

�

SFS 1984:246

same conditions as if they had been contract�

ed to a resident of the first-mentioned State.

(4) Enterprises of a Contracting State, the

capital of which is wholly or partly owned o r

controlled, directly or indirectly, by one ore

more residents of the other Contracting

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

tioned State to any taxation or any require�

ment c onnected therewith which is ot her or

more burdensome than the taxation and con�

nected requirements to which other similar

enterprises of the first-mentioned State are or

may be subjected.

(5) The provisions of this Article shall, not�

withstanding the provisions of Article 2, ap�

ply to taxes of every kind and description.

het p� samma villkor som skuld till person

med hemvist i den f�rstn�mn da staten.

4. F�retag i en avtalsslutande stat, vars

kapital helt eller delvis �gs eller kontrolleras,

direkt eller indirekt, av en eller flera personer

med hemvist i den andra avtalsslutande sta�

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

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

manh�ngande krav som �r av annat slag eller

mer tyngande �n den beskattning och d�rmed

sammanh�ngande krav som annat liknande

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

bli underkastat.

5. Utan hinder av best�mmelserna i artikel

2 till�mpas best�m melserna i f�revarande ar�

tikel p� skatter av vaije 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 result for him in taxation not in

accordance with the provisions of this Con�

vention, he may, irrespective of the remedies

provided by the domestic 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 States

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 accorda nce with the provisions of the

Convention.

(2) The competent authority shall endeav�

our, if the objection appears to it to be justi�

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

satisfactory solution, to resolve the case by

mutual agreement with the competent au�

thority of the o ther Contracting State, with a

view to the avoidance of taxation which is

not in accord ance with the C onvention. Any

agreement reached shall be implemented not�

withstanding any time limits in the domestic

law of the Contracting States.

(3) The competent authorities of the Con�

tracting States shall endeavour to resolve by

mutual a greement any difficulties or doubts

arising as to the interpretation or application

732

ARTIKEL 25
F�rfarandet vid �msesidig �verenskommelse

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

talsslutande 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 detta 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�gga

saken f�r den beh�riga myndigheten i den

avtalsslutande stat d�r han har hemvist eller,

om fr�ga �r om till�mpning av artikel 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 givit upphov till

beskattning som strider mot best�mmelserna

i detta avt al.

2. Om den beh�riga myndigheten finner

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

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

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

dig �verenskommelse med den beh�riga

myndigheten i den andra avtalsslutande sta�

ten i syfte att undvika beskattning som strider

mot avtalet. �verenskommelse som tr�ffats

genomf�rs utan hinder av tidsgr�nser i de

avtalsslutande staternas interna lagstiftning,

3. De beh�riga myndigheterna i de avtals�

slutande staterna skall genom �msesidig

�verenskommelse s�ka avg�ra sv�righeter

eller tvivelsm�l som uppkommer i fr�ga om

�

of the Convention. They may also consult

together for the elimination of double tax�

ation in cases not provided for in the Conven�
tion.

(4) The competent authorities of the Con�

tracting States may communicate with eac h

other directly for the purpose of reaching an

agreement in the sense of the preceding para�

graphs. The competent authorities shall

through consultations develop appropriate

bilateral procedures, conditions, methods

and techniques for the implementation of the

mutual agreement procedure provided for in
this Article.

SFS 1984:246

tolkningen eller till�mpningen av avtalet. De

kan �ven �verl�gga i syfte at t 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 direkt f�rbin�

delse med var andra i syfte att tr�ffa �verens�

kommelse i de fall som angivits i f�reg�ende

punkter. De beh�riga myndigheterna skall

genom �verl�ggningar utveckla l�mpliga bila�

terala f�rfaringss�tt, villkor och metoder f�r

att genomf�ra det f�rfarande vid �msesidig

�verenskommelse som f�reskrivs i denna ar�

tikel.

ARTICLE 26

Exchange of information

(1) The competent authorities of th e Con�

tracting States shall exchange such informa�

tion as is necessary for carrying out the pro�
visions of this Convention or of the domestic

laws of the Contracting States concerning

taxes covered by th e Convention insofar as

the taxation thereunder is not contrary to the

Convention. The exchange of information is

not restricted by Article 1. Any information

received by a Contracting State shall be treat�

ed as secret in th e same manner as informa�

tion obtained under the domestic laws of that

State and shall be disclosed only to persons

or authorities (including courts and adminis�

trative bodies) involved in the a ssessment or

collection of, the enforcement or prosecution
in respect of, or the determination of appeals

in relation to, the taxes covered by the Con�
vention. Such persons or authorities shall use

the information only for such purposes. They

may disclose the information in public c ourt

proceedings or in judicial decisions. The

competent authorities shall through consulta�

tion develop appropriate conditions, methods

and techniques concerning the matters in re�
spect of which such exchanges of information

shall be made, including, where appropriate,

exchanges of information regarding tax

avoidance.

(2) In no case shall the provisions of para�

graph (1) be construed so as to impose on a

Contracting State the obligation:

(a) to carry out administrative measures at

variance with the laws and administrative

ARTIKEL 26

Utbyte av upplysningar

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

best�mmelserna i detta avtal eller i de av�
talsslutande staternas interna lagstiftning i

fr�ga om skatter som omfattas av avtalet i

den m�n beskattningen enligt denna lagstift�

ning inte strider mot avtalet. Utbytet av upp�

lysningar 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 in�

terna lagstiftningen i denna stat och f�r yppas

endast f�r personer eller myndigheter (d�ri

inbegripna domstolar och f�rvaltningsorgan)

som fastst�ller, uppb�r eller indriver de skat�

ter som omfattas av avtalet eller handl�gger

�tal eller besv�r i fr�ga om dessa skatter.

Dessa personer eller myndigheter skall an�

v�nda upplysningarna endast f�r s�dana �n�

dam�l. De f�r yppa upplysningarna vid of�

fentlig r�tteg�ng eller i domstolsavg�r anden.

De beh�riga myndigheterna skall genom

�verl�ggningar utveckla l�mpliga villkor och

metoder betr�ffande de fall d �r s�dant infor�

mationsutbyte skall s ke, d�ri inbegripet, n�r

s� �r l�mpligt, utbyte av upplysningar i fr�ga
om skatteundandragande.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat

att:

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

fr�n lagstiftning och administrativ praxis i

733

�

SFS 1984:246

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).

denna avtalssiutande stat eller i den andra

avtalsslutande staten;

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

liga enligt lagstiftning eller sedvanlig adminis�

trativ praxis i denna avt alsslutande stat eller i

den andra avtalsslutande staten.

c) l�mna upplysningar so m skulle r�ja af�

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

hemlighet eller i n�ringsverksamhet nyttjat

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

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

(ordre public).

ARTICLE 27
Diplomatic agents and consular officers

Nothing in this Convention shall affect the

fiscal privileges of diplomatic agents or con�

sular officers under the general rules of inter�

national law 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 vid b eskattningen som enligt folk�

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

s�rskilda �verenskommelser tillkommer dip�

lomatiska f�retr�dare eller konsul�ra tj�nste�

m�n.

ARTICLE 28

Entry into force

(1) This Convention shall be ratified and

the instruments of ratification shall be ex�

changed at Port of Spain as soon as possible.

(2) Upon the exchange of instruments of

ratification this Convention shall enter into

force in both Contracting States and its provi�

sions shall have effect:

(a) in respect of taxes withheld at the

source on amounts paid or remitted to non�

residents on or after the first day of January

next following the exchange of instruments of

ratification; and

(b) in respect of other taxes on income

derived on or after the first day of Janu ary

next following the exchange of instruments of

ratification.

ARTIKEL 28
Ikrafttr�dande

1. Detta avtal skall ratificeras och ratifika�

tionshandlingarna skall utv�xlas i Port of

Spain snarast m�jligt.

2. Avtalet tr�der i kraft i b�da avtalsslu�

tande staterna med utv�xlingen av ratifika-

tionshandlingama och dess best�mmelser till-
l�mpas:

a) betr�ffande skatter som inneh�lls vid

k�llan, p� belopp som betalas eller �verf�rs

till personer med hemvist utomlands den 1

januari n�rmast efter utv�xlingen av ratifika-

tionshandlingama eller senare, och

b) betr�ffande andra skatter, p� inkomst

som f�rv�rvas den 1 januari n�rmast efter

utv�xlingen av ratifikationshandlingarna eller

senare.

ARTICLE 29

Termination

This Convention shall remain in force in�

definitely, but either of the Contracting

States may, on or before 30th June in any

calendar year beginning after the expiration

of a period of five years from the date of its

entry into force, give to the other Contracting

734

ARTIKEL 29

Upph�rande

Detta avtal f�rblir i kraft utan tidsbe�

gr�nsning men envar av de avtalsslutande

staterna kan - senast den 30 juni under ett

kalender�r som b�rjar efter utg�ngen av en

tidrymd av fem �r fr�n den dag d� avtalet

tr�dde i kraft - p� diplomatisk v�g skriftligen

�

'.'i'

SFS 1984:24$

State, through diplomatic channels, written

notice of termination.

In such event the Convention shall cease to

have effect:

(a) in respect of taxes withheld at the

source on amounts paid or remitted to non�

residents on or after the first day of January

next following the notice of termination; and

(b) in respect of other taxes on income

derived on or after the first day of January

next following the notice of termination.

In witness whereof the undersigned, being

duly authorized thereto, have signed the pre�

sent Convention.

upps�ga avtalet hos den andra avtalsslutande

staten.

I h�ndelse av s�dan upps�gning upph�r av�

talet att g�lla:

a) betr�ffande skatter som inneh�lls vid

k�llan, p� belopp som betalas eller �verf�rs

till personer med hemvist utomlands den 1

januari n�rmast efter upps�gningen eller se�

nare, och

b) betr�ffande andra skatter, p� inkomst

som f�rv�rvas den 1 januari n�rmast efter

upps�gningen eller senare.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, under�

tecknat detta avtal.

Done a t London, this 17th day of February

1984 in duplicate in the English language.

Som skedde i London den 17 februari 1984 i

tv� exemplar p� engelska spr�ket.

For the Government of the Kingdom
of Sweden

F�r Konungariket Sveriges regering

Leif Leifland

For the Government of the Republic

of Trinidad and Tobago

F�r Republiken Trinidad och Tobagos

regering

.1.

Frank Owen Abdulah

735

�

;

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

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