SFS 1986:1027

Start / Skatterätt / Lag (1986:1027) om dubbelbeskattningsavtal mellan Sverige och Folkrepubliken Kina / SFS 1986:1027

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                              </style> <div id="page1-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> Lag 1986:1027 �iil dubbelbeskattningsavtal mellan Sverige och utkom fr�n trycket Folkrepubliken Kina; '6 december i986 utf�rdad den 4 dec ember 1986. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal f�r att undvika dubbelbeskattning betr�ffande skatter p� inkomst som Sverige och Folkrepubliken Kina undertecknade den 16 maj 1986 skall tillsammans med det protokoll som �r fogat till avtalet g�lla f�r Sveriges del. Avtalet och protokollet �r avfattat p� kinesiska, svenska och engelska spr�ken. Den svenska och engelska texten framg�r av bilaga till denna lag. Den kinesisk a texten skall kung�ras genom publicering i Sveri� ges �verenskommelser med fr�mmande makter (S�). 2 � Avtalets och protokollets beskattningsregler skall till�mpas endast i den m�n dessa medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�religga. 3 � Om en person anser att det vidtagits n�gon �tg�rd som f�r honom medf�rt eller kommer att medf�ra en beskattning som strider mot best�m� melserna i avtalet eller protokollet, kan han ans�ka om r�ttelse enligt artikel 25 punkt 1 i avta let. 4 � �ven om en skattskyldigs inkomst enligt avtalet eller protokollet 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. Prop. 1986/87: 17, SkU 3. rskr. 16. 1789 � </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"/> SFS 1986:1027 Agreement between the Government of the People's Republic of China and the Government of the Kingdom of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Re� spect to Taxes on Income The Government of the People's Republic of China and the Government of the King� dom of Sweden, desiring to conclude an Agreement for the avoidance of double taxa� tion and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows; Bilaga^ f ; > > Avtal mellan Folkrepubliken Kinas rege� ring och Konungariket Sveriges regerinjg f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande skatter p� inkomst Folkrepubliken Kinas regering och Ko� nungariket Sveriges regering som �nskar ing� ett avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande skatter p� inkomst har kommit �verens om f�ljande; Artide 1 Personal scope This Agreement shall apply to persons who are residents of one or both of the Contract� ing 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. Artide 2 Taxes covered 1. The existing taxes to which this Agree� ment shall apply are: (a) in the Peopl e's Republic of China: (i) the individual income tax; (ii) the income tax concerning joint ven� tures with Chinese and foreign investmen t; (iii) the income tax concerning foreign enterprises; and (iv) the local income tax (hereinafter referred to as "Chinese tax"); (b) in Sweden: (i) the State income tax (den statliga in� komstskatten), including the sailors' tax (sj�mansskatten) and the coupon tax (ku� pongskatten); (ii) the tax on public entertainers (be� villningsavgiften f�r vissa offentliga f�re� st�llningar); (iii) the communal income tax (den kom� munala inkomstskatten); and (iv) the profit sharing tax (vinstdel� ningsskatten) Artikel 2 Skatter som omfattas av avtalet I. De f�r n�rvarande utg�ende skatter, p� vilka avtalet till�mpas, �r: a) i Folkrepubliken Kina: 1) inkomstskatten f�r fysiska personer; 2) inkomstskatten f�r s.k. blandade f�re� tag med kinesiskt och utl�ndskt deltagan� de; 3) inkomstsk atten f�r utl�ndska f�retag; och 4) den lokala inkomstsk atten (i det f�ljande ben�mnda "kinesisk skatt"); b) i Sverige: 1) den statliga inkomstskatten, h�ri inbe� gripet sj�mansskatten och kupongskatten; 2) bevillningsavgiften f�r vissa offentliga f�rest�llningar; 3) den kommunala inkomstskatten; och 4) vinstdelningsskatten 1790 � </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 1986:1027 (hereinafter referred to as "Swedish tax"). 2. The Agreement shall also apply to any identical or su bstantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the taxes referred to in paragraph I. The compe� tent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their re� spective taxation laws within a reasonable period of time after such changes. (i det f�ljande ben�mnda "svensk skatt"). 2. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet inf�rs vid sidan av eller i st�llet f�r de skatter som anges i punkt 1. De beh�riga myndigheterna i de avtalsslutande staterna skall meddela var� andra v�sentliga �ndringar som gjorts i re� spektive skattelagstiftning inom rimlig tid ef� ter det att s�dan �ndring skett. Artide 3 General definitions 1. For the purposes of this Agreement, un� less the context otherwise requires; (a) the term "China" means the People's Republic of China and, when used in geogra� phical sense, means all the territory of the People's Republic of China, including its ter� ritorial sea , in which the Chinese laws relat� ing to taxation apply, and any area beyond its territorial sea, within which the People's Re� public of China has sovereign rights of ex� ploration for and exploitation of resources of the seabed and its sub-soil, and superjacent water reso urces in a ccordance with interna� tional law; (b) the term "Sweden" means the King� dom of Sweden a nd, when used in a geogra� phical sen se, includes the national territory, the territorial sea of Sweden as well as o ther maritime areas over which Sweden in acco r� dance with international law exercises sover� eign rights or jurisdiction; (c) the terms "a Contracting State" and "the other Contracting State" mean China or Sweden as the context requires; (d) the term "tax" means Chinese tax or Swedish tax, as the context requires; (e) the term "person" includes an indivi� dual, a com pany and any other body of per� sons; (f) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; (g) the terms "enterprise of a Contracting State" and "enterprise of the other Contract- 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) "Kina" �syftar Folkrepubliken Kina och, n�r det anv�nds i geografisk bem�rkel� se, �syftar Folkrepubliken Kinas hela territo� rium, territorialvattnet d�ri inbegripet, inom vilket kinesisk lagstiftning om beskattning till�mpas, och varje omr�de utanf�r dess ter� ritorialvatten inom vilket Folkrepubliken Kina i enlighet med internationell r�tt har suver�n r�tt att utnyttja och utvinna tillg�ng� ar p� havsbottnen eller i d ess underlag och ovanf�r befintliga vattentillg�ngar; b) "Sverige" �syftar Konungariket Sverige och, n�r det anv�nds i geografisk bem�rkel� se, innefattar det svenska territoriet och terri� torialvattnet samt andra havsomr�den �ver vilka Sverige i enlighet med internationell r�tt ut�var suver�na r�ttigheter eller jurisdiktion ; c) "en avtalsslutande stat" och "den andra avtalsslutande staten" �syftar Kina eller Sve� rige beroende p� sammanhanget; d) "skatt" �syftar kinesisk skatt eller svensk skatt beroende p� sammanhanget; e) "person" inbegriper fysisk person, bo� lag och annan sammanslutning; f) "bolag" �syftar juridisk person eller an� nan som vid besk attningen behandlas s�som juridisk person; g) "f�retag i en avtalsslutande stat" och "f�retag i de n andra avtalsslutande staten" 1791 � </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 1986:1027 ing State" mean, respectively, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resi� dent of the other Contracting State; (h) the term "nationals" means all indivi� duals possessing the nationality of either Contracting State and all juridical persons created or organized under the laws of either Contracting State and all organizations with� out juridical personality treated for the pur� poses of tax as juridical persons created or organized under the laws of e ither Contract� ing State; (i) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its head office in a Contracting State, except when the ship or aircraft is oper ated solely between places in the other Contracting State; (j) the term "competent authority" means, in the case of China, the Ministry of Fina nce or its authorized representative and, in the case of S weden, the Minister of Finance or his authorized representative. 2. As regards the application of the Agree� ment by a Contracting State, any term not defined therein shall, unless the context oth� erwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which the Agreement applies. �syftar f�retag som bedrivs av person med hemvist i en avtalsslutande stat, respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten; h) "medborgare" �syftar fysisk person som har medborgarskap i endera avtalsslu� tande staten och juridisk person som bildats eller organiserats enligt lagstiftningen i end e-; ra avtalsslutande staten samt sammanslut� ning - som inte �r juridisk person men som vid beskattningen behandlas s�som juridisk person - vilken bildats eller organiserats en� ligt lagstiftningen i endera avtalsslutande sta� ten; ^ i) "i nternationell trafik" �syftar transport med skepp eller luftfartyg som anv�nds av f�retag som har sitt huvudkontor i en avtals� slutande stat utom d� skeppet eller luftfarty� get anv�nds uteslutande mellan platser i den andra avtalsslutande staten; j) "beh�rig myndighet" �syftar: i Kina, ffi nansministeriet eller dess befullm�ktigade ombud och, i Sve rige, finansministern eller dennes befullm�ktigade ombud. 2. D� en avtalsslu tande stat till�mpar avta� let anses, s�vida inte sammanhanget f�ranle� der annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har enligt den avtalsslutande statens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till- l�mpas. Artide 4 Resident 1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residen ce, place of head office or any othe r criterion of a similar nature. 2. Where by reason of the provisions of paragraph I an individual is a resident of both Contracting Slates, 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 Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal �syftar uttrycket "person med hemvist i en avtals� slutande stat" person som enligt lagstift ning� en i denna a vtalsslutande stat �r skattskyldig d�r p� grund av hemvist, bos�ttning, plats f�r huvudkontor eller annan liknande omst�ndig� het. 2. D� p� grund av best�mmelserna i pun kt 1 fy sisk person har hemvist i b�da avtalsslut t�nde 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 1792 � </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"/> deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); (b) If the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resi� dent of the St ate in which he has an habitual abode; (c) If he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) If he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the ques� tion by mutual agreement. 3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its head office is situ ated. SFS 1986:1027 med vilken hans personliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnads� intressena); b) om det inte kan avg�ras i vil ken 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 i nte 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 sitt huvudkontor. Artide 5 Permanent establishment 1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly o r partly carried on. 2. The term "permanent establishment" includes especially: (a) a place of mana gement; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil o r gas well, a quarry or any o ther place of extraction of natural re� sources. 3. The term "permanent establishment" likewise encompasses: (a) a building site, a construction, assembly or installation project or supervisory activi� ties in connection therewith, but only where such site, project or activities continue for a period of more than six months; (b) the furnishing of services, including consultancy services, by an enterprise of a Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket "fast driftst�lle" en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�� retags verksamhet helt eller delvis bedrivs. 2. Uttrycket "fast driftst�lle" innefattar s�rskilt: a) plats f�r f�retagsledning; b) filial; c) kontor; d) fabrik; e) verkstad; f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. Uttrycket "fast driftst�lle" innefattar ocks�: a) Plats f�r byggnads-, anl�ggnings-, sam� mans�ttnings- eller installationsverksamhet eller �vervakande verksamhet i samband h�r� med men endast om verksamhete n p�g�r mer �n sex m�nader; b) tillhandah�llandet av tj�nster, konsult� tj�nster d�ri inbegripna, som e tt f�retag i en 1793 57-SFS 1986 � </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 1986; 1027 Contracting State through employees or other personnel in the other Contracting State, but only where such activities continue (for the same project or a connected project) within the country for a period or periods aggregating more than six months within any twelve-month period. 4. Notwithstanding the provisions of para� graphs 1 to 3, the term "permanent establish� ment" shall be deemed not to include: (a) the use of facilities solely for the pur� pose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise sole� ly for the purpose of s torage, display or deli� very; (c) the maintenance of a sto ck of goods or merchandise belonging to the enterprise sole� ly for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of bu� siness solely for the purpose of purchasing goods or merchandise, or of 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 prepar� atory or auxiliary character; (f) the maintenance of a fixed place of busi� ness solely for any combination of activities mentioned in sub-paragraphs (a) to (e), pro� vided that the overall activity of the fixed place of business resulting from this combi� nation is of a preparatory or auxiliary char� acter. 5. Notwithstanding the provisions of para� graphs 1 and 2, where a person - other than an agent of an independent status to whom the provisions of paragraph 6 apply - is act� ing on behalf of an enterprise and has and habitually exercises in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment In that Contracting State in respect of any acti� vities which that person undertakes for the enterprise, unless his activities ar e limited to those mentioned in paragraph 4 which, if ex- avtalsslutande stat l�mnar genom anst�llda eller annan personal i den andra avtalsslu� tande staten, men endast om verksamhet av s�dant slag p�g�r (f�r samma projekt eller f�r ett projekt som har samband d�rmed) inom landet under tidrymd eller tidrymder som sammanlagt �verstiger sex m�nader under en tolvm�nadersperiod. 4. Utan hinder av best�mmelserna i punk� terna 1-3 anses uttrycket "fast driftst�lle" inte innefatta: a) anv�ndningen av anordningar uteslutan� de f�r lagring, utst�llning eller utl�mnande av f�retaget tillh�riga varor; b) innehavet av ett f�retaget tillh�rigt varu� lager uteslutande f�r lagring, utst�llning eller utl�mnande; 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�rberedan� de eller bitr�dande art; f) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r att kombine� ra verksamheter som anges i punktern a a) - e), under f�ruts�ttning att hela den verksam� het som bedrivs fr�n den stadigvarande plat� sen f�r aff�rsverksamhet p� grund av denna kombination �r av f�rberedande eller bitr� dande art. 5. Om person, som inte �r s�dan oberoende representant p� vilken punkt 6 till�mpas, �r verksam f�r ett f�retag samt i en avtalsslu� tande stat har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag - utan hinder av best�m� melserna i punkterna 1 och 2 - ha fast drift� st�lle i denna avtalsslutande stat i fr�ga om varje verksamhet som denna person bedriver f�r f�retaget. Detta g�ller doc k inte, om den verksamhet som denna person bedriver �r begr�nsad till s�dan som anges i punkt 4 oc h som - om den bedrevs fr�n en stadigvarande 1794 � </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 1986:1027 ercised through a fixed place of business, would not make this fixed place of bus iness a permanent establishment under the provi� sions of that pa ragraph. 6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, ge� neral commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or al� most wholly on behalf of that enterprise, he will not be considered an agent of an indepen� dent stat us within the meaning of this para� graph. 7. The fact that a company which is a resi� dent of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which car� ries on business in that other Contracting State (whether through a permanent estab� lishment or otherwise), shall not of itself con� stitute either company a permanent establish� ment of the other. plats f�r aff�rsverksamhet - inte skulle g�ra denna stadigvarande plats f�r aff�rsverksam� het till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 6. F�retag i en avtalsslutande stat anses inte ha fast driftst�lle i den andra avtalsslu� tande staten endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna andra av� talsslutande stat genom f�rmedling av m�k� lare, kommission�r eller annan oberoende representant, under f�ruts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rs� verksamhet. N�r s�dan representant bedriver sin verksamhet uteslutande eller n�stan ute� slutande f�r f�retagets r�kning, anses han emellertid inte s�som s�dan oberoende repre� sentant som avses i denna punkt. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra avtalsslutande stat (antingen fr�n fast drift� st�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�gotdera bolaget utg�r f ast drift� st�lle f�r det andra. Artide 6 Income from immovable property 1. Income derived by a resident of a Con� tracting S tate from immovable property si� tuated in the other Contracting State may be taxed in that othe r Contracting State. 2. The term "immovable property" shall have the meaning which it has und er the laws of the Contracting State in which the pro� perty in question is situ�ted. The term shall in any case include property accessory to im� movable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respect� ing landed pro perty apply, usufruct of immo� vable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immova� ble property. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom bel�gen i den andra avtalss lutande staten, far beskattas i denna andra avtalsslutande 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 lantbruk 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 och luftfartyg anses inte vara fast egendom. � </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"/> \ .f-"' SFS 1986:1027 3. The provisions of paragraph 1 shall app� ly to income derived from the direct use, letting, or use in any other form of immova� ble property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immova� ble property of an enterprise and to income from immovable property used for the per� formance of independent personal services. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan an� v�ndning av fast egendom. 4. Best�mmelserna i punkterna 1 och 3 till- l�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egen� dom som anv�nds vid sj�lvst�ndig yrkesut�v� ning. Artide 7 Business profits 1. The profits of an enterprise of a Con� tracting State shall be taxable only in that Contracting State unless the enterprise car� ries on business in the other Contracting State through a permanent establishment si� tuated therein. If the enterprise carries on business as aforesaid, the profits of the enter� prise may be taxed in that other Contracting State but only so much of them as is attribut� able to that permanent establishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment si� tuated therein, there shall in eac h Contract� ing State be attributed to that permanent es� tablishment the profits which it might be ex� pected to make if it were a distinct and separ� ate enterprise engaged in the same or similar activities under the same or similar condi� tions and dealing wholly i ndependently with the enterprise of which it is a permanent es� tablishment. 3. 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 administrati� ve expenses so incurred, whether in the State in which the permanent establishment is si� tuated or elsewhere. However, no such de� duction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of pa- 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 den na avtalsslutande stat, s�vida inte f�retaget bedriver r�relse i den andra avtals� slutande staten fr�n d�r bel�get fast drift� st�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets inkomst beskattas i denna andra avtalsslutande stat, men endast s� stor del av den som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�re tag i en avtalsslutande stat be� driver r�relse i den andra avtalsslutande sta� ten fr�n d�r bel�get fa st driftst�lle, h�nf�rs, om inte b est�mmelserna i punkt 3 f�ranleder annat, i vardera 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 d et f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles inkomst medges avdrag f�r utgifter som upp� kommit f�r det fasta driftst�llet, h�runder in� begripna utgifter f�r f�retagets ledning och allm�nna f�rvaltning, oavsett om utgifterna uppkommit i den stat d �r det fasta driftst�llet �r bel�get eller annorst�des. Avdrag medges emellertid inte f�r belopp som det fasta drift� st�llet kan ha betalat till f�retagets huvud� kontor eller annat f�retaget tillh�rigt kontor (om inte beloppen utg�r ers�ttning f�r faktis� ka kostnader) i form av royalty, avgift eller annan liknande betalning f�r nyttjandet av patent eller annan r�ttighet, eller i form av ers�ttning f�r s�rskilda tj�nster eller f�r f�re- 1796 � </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 1986:1027 tents or other rights, or by way of commis� sion, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (other� wise than towards reimbursement of actual expenses), by the permanent establishment to the head office of th e enterprise or any of its other offices, by way of royalties, fees or other similar p ayments in return for the use of patents or other rights, or by way of com� mission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enter� prise or any of its other offices. 4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the pro� fits to be taxed by such an apportionment as may be customary; the method of apportion� ment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a perma� nent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 6. For the purposes of paragraphs 1 to 5, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with separately in other Arti� cles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Ar ticle. tagsledning eller - utom i fr�ga om bankf�re� tag - i form av r�nta p� kapital utl�nat till det fasta driftst�llet. P� samma s�tt skall vid be� st�mmandet av fast driftst�lles inkomst inte beaktas belopp som det fasta driftst�llet debi� terat f�retagets huvudkontor eller annat f�re� taget tillh�rigt kontor (om inte beloppen ut� g�r ers�ttning f�r faktiska kostnader) i form av royalty, avgift eller annan liknande betal� ning f�r nyttjandet av patent eller annan r�t� tighet, eller i form av e rs�ttning f�r s�rskilda tj�nster eller f�retagsledning eller - utom i fr�ga om bankf�retag - i form av r�nta p� kapital utl�nat till f�retagets huvudkontor el� ler annat f�retaget tillh�rigt kontor. 4. I den m�n inkomst h�nf�rlig till fast driftst�lle brukat i en avtalsslutande stat be� st�mmas p� grundval av en f�rdelning av f�� retagets hela inkomst p� de olika delarna av f�retaget, hindrar best�mmelserna i punkt 2 inte att i denna avtalsslutande stat den skatte� pliktiga inkomsten best�ms genom s�dant f�rfarande. Den f�rdelningsmetod som an� v�nds skall dock vara s�dan att resultatet �verensst�mmer med principerna i denna ar� tikel. 5. Inkomst h�nf�rs inte till fast driftst�lle endast av den anledningen att varor ink�ps genom det fasta driftst�llets f�rsorg f�r f�re� taget. 6. Vid till�mpningen a v punkterna 1-5 be� st�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�r� anleder annat. 7. Ing�r i inkomst av r�relse inkomstslag som behandlas s�rskilt i andra artiklar av det� ta avtal, ber�rs best�mmelserna i dessa artik� lar inte av reglerna i f�revaran de artikel. Artide 8 Shipping and air transport 1. Profits from the operation of ships or aircraft in international traffic shall be tax- Artikel 8 Sj�- och luftfart 1. Inkomst genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskattas 1797 � </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 1986:1027 able only in the Contracting State where the head office of the ente rprise is situated. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency. endast i den avtals slutande stat d�r f�retaget har sitt huvudkontor. 2. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�r v�rvas genom deltagande i en pool, ett gemensamt f�retag eller en in� ternationell driftsorganisation. Artide 9 Associated enterprises 1. Where (a) an enterprise of a Contracting State par� ticipates directly or indirectly in the manage� ment, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or ca� pital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in e ither case conditions are made o r 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 that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of t hat Contract� ing State - and taxes accordingly - profits on which an enterprise of the other Contract� ing State has been charged to tax in that other Contracting State, and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Contracting State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary con� sult each other. 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� 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 stal som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa 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 inkomst, 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 av� talsslutande stat, �ven inr�knas i inkomsten f�r ett f�retag i den andr a avtalsslutande sta� ten och beskattas i �verensst�mmelse d�r� med i denna andra avtalsslutande stat samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i denna andra avtalsslutande stat om d e villkor som avtalats mellan f�retage n hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�retag, skall den f�rstn�mnda av� talsslutande staten genomf�ra vederb�rlig ju� stering av det skattebelopp som p�f�rts f�r inkomsten i denna avtalsslutande stat. Vid s�dan justering iakttas �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid be� hov med vara ndra. 1798 � </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"/> J. 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 othe r Contracting State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 per cent of the gross amount of th e dividends. The provisions of this paragraph shall not affect the taxation of the company in resp ect of the profits out of which the dividends are paid. 3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corpor� ate rights which is subjected to the same tax� ation treatment as income from shares by the laws of the Contracting State of which the company making the distribution is a resi� dent. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of th e dividends, being a resident of a Contracting State, carries on business in the other Con� tracting State of which the company paying the dividends is a resident, through a perma� nent establishment situated therein, or per� forms in that other Contracting State inde� pendent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establish� ment o r fixed base. In such case the provi� sions of Article 7 or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from t he other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resi� dent of that other Contracting State or insofar as the holding in respect of which the divi� dends are paid is effectively connected with a SFS 1986:1027 Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med he mvist i den andra avtalsslutande staten f�r beskattas i denna andra avtalsslutande stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lagstiftningen i denna avtalsslutande stat, men om mottagaren har r�tt till utdelninge n f�r skatten inte �verstiga 10 procent av utdel� ningens bruttobelopp. Denna punkt ber�r inte bolagets beskatt� ning f�r vinst av vilken utdelningen betalas. 3. Med uttrycket "utdelning" f�rst�s i den� na artikel inkomst av aktier eller andra r�ttig� heter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag, som enligt lagstiftningen i den avtals� slutande stat d�r det utdelande bolaget har hemvist vid beskattningen behandlas p� sam� ma s�tt som inkomst av aktier. 4. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte, om den som har r�tt till utdel� ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslu� tande staten, d�r bolaget som betalar utdel� ningen har hemvist, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk� samhet i denna andra avtalsslutande stat fr�n d�r bel�gen stadigvarande anordning, samt den andel p� grund av vilken utdelningen be� talas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordning� en. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 5. Om bolag med hemvist i en avtalsslu� tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, far denna andra av� talsslutande stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra avtalsslutande stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle eller sta- 1799 � </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 1986:1027 permanent establishment or a fixed base si� tuated in that other Contracting State, nor subject the company's undistributed profits to a tax on the company's undistributed pro� fits, even if the dividends paid or the undistri� buted profits consist wholly or partly of pro� fits or income arising in that other Contract� ing State. digvarande anordning i d enna andra avtals� slutande stat, och ej heller beskatta bolagets icke utdelade vinst, �ven om utdelningen el� ler den icke utdelade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra avtalsslutande stat. Artide 11 Interest 1. Interest arising in a Contracting State and paid to a resident of the other Contract� ing State may be taxed in that other Contract� ing State. 2. However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that Con� tracting State, but if the recipient is the bene� ficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest. 3. Notwithstanding the provisions of para� graph 2, interest derived from a Contracting State is exempt from tax in t hat State, if it is paid: (a) in the case of China: (i) to the Government of the People's Republic of China; (ii) to the People's Bank of China; (iii) on a loan directly or indirectly fin� anced or guaranteed by the Bank of China or the China International Trust and In� vestment Company (CITIC); (iv) to a financial institution appointed by the Government of the People's Repub� lic of China and mutually agreed upon by the competent authorities of the two Con� tracting States; (b) in the case of Sweden: (i) to the Government of Sweden; (ii) to the Bank of Sweden; (iii) on a loan, directly or indirectly fin� anced or guaranteed by the Swedish Ex� port Credit Guarantee Board, the National Debt Office or the Swedish Fund for Indus� trial Cooperation with Developing Coun� tries ("Swedfund"); (iv) to a financial institution appointed by the Government of Sweden and mutual- Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra avtalsslutande stat. 2. R�ntan f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�r� r�r, enligt lagstiftningen i denna avtalsslu� tande stat, men om mottagaren har r�tt till r�ntan far skatten inte �verstiga 10 procent av r�ntans bruttobelopp. 3. Utan hinder av punkt 2 skall r �nta som f�rv�rvas fr�n en avtalsslutande stat undan- tas fr�n beskattning i denna stat om r�ntan betalas: a) betr�ffande Kina: 1) till Folkrepubliken Kinas regering; 2) till Kinas folkbank; 3) f�r l�n som direkt eller indirekt finan� sieras eller garanteras av Kinas bank eller Kinas internationella kredit- och investe� ringsbolag ("CITIC"); 4) til l finansinr�ttning utsedd av Folkre� publiken Kinas regering och �msesidigt �verenskommen av de beh�riga myndighe� terna i de b�da avtalsslutande staterna; b) betr�ffande Sverige: 1) till Sveriges regering; 2) till Sveriges riksbank; 3) f�r l�n direkt eller indirekt finansiera� de eller garanterade av Fxportkreditn�mn- den, riksg�ldskontoret eller Fonden f�r in� dustriellt samarbete med u-l�nder ("Swed� fund"); 4) till finansinr�ttning utsedd av Sveriges regering och �msesidigt �verenskommen 1800 � </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 1986; 1027 ly agreed upon by the competent authori� ties of the two Contracting States. 4. The term "interest" as used in this Arti� cle means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to partici� pate in the debtor's profits, and in p articular, income from Government securities and in� come from bonds or debentures, including premiums and prizes attaching to such secur� ities, 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 State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt- claim in respe ct of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 6. Interest shall be deemed to arise in a Contracting State when the payer is the Gov� ernment of that Contracting State, a local authority thereof or a resident of that Con� tracting State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Con� tracting State a permanent establishment or a fixed base in connection with which the in� debtedness on which the interest is paid was incurred, and such interest is borne by s uch permanent establishment or fixed base, then such i nterest shall be deemed to arise in the Contracting State in which the permanent es� tablishment or fixed base is situated. 7. Where, by reason of a special relation� ship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, hav� ing regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the bene- av de beh�riga myndigheterna i de b�da avtalsslutande staterna. 4. Med uttrycket "r�nta" f�rst�s i d enna artikel inkomst av varje slags fordran, anting� en den s�kerst�llts genom inteckning i f ast egendom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v�rde� papper som utf�rdats av staten och inkomst av obligationer eller debentures, d�ri inbe� gripna agiobelopp och vinster som h�nf�r sig till s�dana v�rdepapper, obligationer eller de� bentures. Straffavgift p� grund av sen betal� ning ans es inte som r�nta vid till�mpningen av denna artikel. 5. Best�mmelserna i pu nkterna 1 och 2 till- l�mpas inte, om den som har r�tt till r�nta n har hemvist i en avtalsslutande stat och be� driver r�relse i den an dra avtalsslutande sta� ten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel� get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra avtalsslu� tande stat fr�n d�r bel�gen stadigvarande an� ordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordning� en. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 6. R�nta anses h�rr�ra fr�n en avtalsslu� tande stat om utbetalaren �r den statens rege� ring, lokal myndighet eller person med hem� vist i d enna avtalsslutande stat. Om emeller� tid den person som betalar r�ntan, antingen han har hemvist i en avtals slutande stat eller inte, i en avtalsslutande stat har fast drift� st�lle eller stadigvarande anordning i sam� band varmed den skuld uppkommit p� vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigvarande anordning� en, anses r�ntan h�rr�ra fr�n den avtalsslu� tande stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 7. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan per� son r�ntebeloppet, med h�nsyn till den ford� ran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbeta� laren och den som har r�tt till r�ntan om ' 1801 4" � </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 1986:1027 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 accord ing to the laws of each Contracting State, due regard being had to the other provisions of this A greement. s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagan� de av �vriga best�mmelser i detta avtal. Artide 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of th e other Contract� ing State may be taxed in that other Contract� ing State. 2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that Con� tracting State, but if the recipient is the bene� ficial owner of the royalties the tax so charged shall not exceed 10 per cent of the gross amount of the royalties. 3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, know-how, trade mark, design o r 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. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Con� tracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in resp ect of which the royalties are paid is effectively c onnected with such per� manent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply . 5. Royalties shall be deemed to arise in a Contracting State when the payer is the Gov- Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslu� tande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra avtalsslutande stat. 2. Royaltyn f� r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�r� r�r, enligt lagstiftningen i denna avtalsslu� tande stat, men om mottagaren har r�tt till royaltyn far skatten inte �verstiga 10 procent av royaltyns bruttobelopp. 3. Med uttrycket "royalty" f�rst�s i denna artikel varje slags betalning som mottages s� som ers�ttning f�r nyttjandet av eller f�r r�t� ten att nyttja upphovsr�tt till litter�rt, konst� n�rligt eller vetenskapligt verk, h�ri inbegri� pet biograffilm och inspelningar f�r radio el� ler television, patent, know-how, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod eller f�r nytt� jandet av eller r�tten alt nyttja industriell, kommersiell eller vetenskaplig utrustning el� ler f�r upplysning om erfarenhetsr�n av indu� striell, kommersiell eller vetenskaplig natur. 4. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och be� driver r�relse i den and ra avtalsslutande sta� ten, fr�n vilken royaltyn h�rr�r, fr�n d�r be� l�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra avtalsslu� tande stat fr�n d�r bel�gen stadigvarande an� ordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med d et fasta driftst�llet eller den stadigvarande anordningen. 1 s�dant fall till - l�mpas best�mmelserna i artikel 7 respektive artikel 14. 5. Royalty anses h�rr�ra fr�n en avtalsslu� tande stat om utbetalaren �r den statens rege- 1802 � </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 1986:1027 ernment of that Contracting State, a local authority thereof or a resident of that Con� tracting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Con� tracting State a permanent establishment or a fixed base in connection with which the liabi� lity to pay the royalties was incurred, and such royalties are borne by s uch permanent establishment or fixed base, then such royal� ties shall be deemed to arise in the Contract� ing State in which the permanent establish� ment or fixed base is situated. 6. Where, by reason of a special relation� ship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which th ey are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of th e payments shall remain taxable according to the laws of each Contracting State, due re� gard being had to the other provisions of this Agreement. ring, lokal myndighet eller person med hem� vist i d enna avtalsslutande stat. Om emeller� tid den person som betalar royaltyn, antingen han har hemvist i en avta lsslutande stat eller inte, i en avtalsslutande stat har fast drift� st�lle eller stadigvarande anordning i sam� band varmed skyldigheten att betala royaltyn uppkommit och royaltyn belastar det fasta driftst�llet eller den stadigvarande anordning� en, anses royaltyn h�rr�ra fr�n den avtalsslu� tande stat d�r det fasta driftst�llet eller den stadigvarande anordningen �r bel�gen. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan person royaltybeloppet, med h�nsyn till det nyttjande, den r�tt eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�r� bindelser inte f�relegat, till�mpas best�mmel� serna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i v ardera avtals� slutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artide 13 Capital gains 1. Gains derived by a resident of a Con� tracting State from the alienation of immova� ble property referred to in Article 6 and si� tuated in the other Contracting State may be taxed in that o ther Contracting State. 2. Gains from the alienation of movable property forming part of the business pro� perty of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable pro� perty pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of perform� ing independent personal services, including such gains from the alienation of such a per� manent establishment (alone or together with Artikel 13 Realisationsvinst 1. Vinst, som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra avtalsslutande stat. 2. Vinst p� grund av �verl�telse av l�s egendom, som utg�r del av r�relsetillg�ng� arna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den and ra avtalsslu� tande staten, eller av l�s egendom, h�nf�rlig till stadigvarande anordning f�r att ut�va sj�lvst�ndig yrkesverksamhet, som person med hemvist i en avtalssl utande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra avtalsslutande stat. Detsamma g�ller vinst p� grund av �verl�telse av s�dant 1803 " i ; � </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 1986:1027 the whole enterprise) or of such a fixed base, may be taxed in that othe r Contracting State. 3. Gains from the alienation of ships or aircraft operated in international traffic and movable property, pertaining to the opera� tion of such ships or aircraft shall be taxable only in the Contracting State in which the head office of the enterprise is situated. 4. Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly princi� pally of immovable property situated in a Contracting State may be taxed in that Con� tracting State. 5. Gains from the alienation of shares other than those mentioned in paragraph 4 repre� senting a participation of at least 25 per cent in a company which is a resident of a Con� tracting State may be taxed in that Contract� ing State. 6. Gains derived by a resident of a Con� tracting State from the alienation of any pro� perty other than that referred to in para� graphs 1 to 5 and arising in the other Con� tracting State may be taxed in that other Con� tracting State. fast driftst�lle (f�r sig elle r tillsammans med hela f�retaget) eller av s�dan stadigvarande anordning. 3. Vinst p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i internationell trafik och l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfar� tyg beskattas endast i den avtalsslutande stat d�r f�retaget har sitt huvudkontor. 4. Vinst p� grund av �verl�telse av aktier i ett bolag v ars tillg�ngar dire kt eller indirekt huvudsakligen best�r av fast egendom bel� gen i en avtalsslutande stat f�r beskattas i denna avtalsslutande stat. 5. Vinst p� grund av �verl�telse av aktier av annat slag �n s �dana som avses i punkt 4, vilka utg�r en andel av minst 25 procent i ett bolag med hemvist i en avtalsslutande stat, far beskattas i denna avtalsslutande stat. 6. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1-5 och som h�rr�r fr�n den andra avtalsslutande staten far beskattas i den na andra avtalsslu� tande stat. Artide 14 Independent personal services 1. Income derived by a resident of a Con� tracting State in respect of professional ser� vices or other activities of an independent character shall be taxable only in that Con� tracting State except in on e of the following circumstances, when such income may also be taxed in the other Contracting State: (a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his a ctivities; in that case, only so much of the income as is attri� butable to that fixed base may be taxed in that other Contracting State; (b) if his stay in the other Contracting State is for a period or periods exceeding in the aggregate 183 days in the calendar year con� cerned; in that case, only so much of the income as is derived from his activities per- Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig verksam� het, beskattas endast i den na avtalsslutande stat, utom om n�gon av f�ljande omst�ndig� heter f�religger, d� s�dan inkomst f�r beskat� tas �ven i den andra avtalsslutande staten: a) om han i den andra avtalsslutande staten har en stadigvarande anordning som regel� m�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten; i s�dant fall f�r endast den del av inkomsten beskattas i denna andra av� talsslutande stat som �r h�nf�rlig till denna stadigvarande anordning; b) om han vistas i den andra avtalsslutande staten under tidrymd eller tidrymder som sammanlagt �verstiger 183 dagar under ka� lender�ret i fr�ga; i s�dant fall f�r end ast den del av inkomsten som f�rv�rvas genom verk- 1804 � </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"/> I " SFS 1986:1027 '"fi ' ' �v formed in that other Contracting State may be taxed in that other Contracting State. 2. The term "professional services" in� cludes, especially, independent scientific, li� terary, artistic, eductional or teaching activi� ties as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. samhet som ut�vas i den na andra avtalsslu� tande stat beskattas i denna andra avtalsslu� tande stat. 2. Uttrycket "fritt yrke" inbegriper s�r� skilt sj�lvst�ndig vetenskaplig, litter�r och konstn�rlig verksamhet, uppfostrings- och undervisningsverksamhet samt s�dan sj�lv� st�ndig verksamhet som l�kare, advokat, in� genj�r, arkitekt, tandl�kare och revisor ut� �var. Artide 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 respect of an employ� ment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employ� ment is so exercised, such remuneration as is derived therefrom may be ta xed in that other Contracting State. 2. Notwithstanding the provisions of para� graph 1, remuneration derived by a resident of a Contracting State in respect of an em� ployment exerci sed in the other Contracting State shall be taxable only in the first-men� tioned Contracting State, if: (a) the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and (b) the remuneration is paid by, or on be� half of, an employer who is not a resident of that other Contracting State; and (c) the rem uneration is not borne by a per� manent estab lishment or a fixed base which the employer has in that other Contracting State. 3. Notwithstanding the provisions of para� graphs 1 and 2, remuneration derived in re� spect of an employment exercised aboard a ship or aircraft operated in international traf� fic by an enterprise of a Contracting State may be taxed in th at Contracting State. Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18, 19, 20 och 21 f�ranlede r annat, beskattas l�n och annan liknande ers�ttning, som per� son med hemvist i en avtalsslutande stat upp� b�r p� grund av anst�llning, endast i d enna avtalsslutande stat, s�vida inte arbetet utf�rs i den andra avtalsslutande staten. Om arbetet utf�rs i de nna andra avtalsslutande stat, far ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beska ttas 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 avtalsslutande sta� ten, om: a) mottagaren vistas i denna andra avtals� slutande stat under tidrymd eller tidrymder som sammanlagt inte �verstiger 183 dagar un� der kalender�ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i denna andra avtalsslutande stat eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som arbetsgi� varen har i denna andra avtalsslutande stat. 3. Utan hinder av best�mmelserna i punk� terna 1 och 2 f�r ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg som anv�nds i internationell trafik av ett f�retag i en avtalsslutande stat, beskattas i denna av� talsslutande stat. 1805 -C;-, V � </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 1986:1027 Artide 16 Directors' fees and remunerations of top-le� vel 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 ot her Contracting State. 2. Salaries, wages and other similar remun� eration derived by a resident of a Contracting State in his capacity as an official in a top-le� vel managerial position of a company which is a resident of the other Contracting State may be taxed in that other Contracting State. 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 egenskap av med� lem i styrelse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra avtalsslu� tande stat. 2. L�n och annan liknande ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r i egenska p av tj�nsteman med h�gre f�retagsledande funktion i bolag med hemvist i den andra avtalsslutande staten, f�r beskat� tas i denna andra avtalsslutande stat. Artide 17 Artistes and athletes 1. Notwithstanding the provisions of Arti� des 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or televi� sion a rtiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that othe r Contracting State. 2. Where income in respect of personal activities exercised by an entertainer or an athlete in his 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 e ntertainer or athlete are exercised. 3. Notwithstanding the provisions of para� graphs 1 and 2, income derived by enter� tainers or athletes who are residents of a Contracting State from acti vities referred to in paragraphs I and 2 exercised in the other Contracting State under a plan of cultural exchange between the Governments of the Contracting States, shall be exempt from tax in that other Contr acting State. Artikel 17 Artister och idrottsm�n 1. Utan hinder av best�mmelserna i artik� larna 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar ge� nom sin personliga verksamhet i den andra avtalsslutande staten i egenskap av artist, s� som teater- eller filmsk�despelare, radio- el� ler televisionsartist eller musiker, eller av idrottsman, beskattas i denna andra avtals� slutande stat. 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 arti klarna 7, 14 och 15, b eskattas i den avtalsslutande stat d�r artisten eller idrotts� mannen ut�var verksamheten. 3. Utan hinder av best�mmelserna i punk� terna 1 och 2 skall inkomst, vilken f�rv�rvas av artist eller idrottsman med hemvist i en avtalsslutande stat fr�n verksamhet som avses i pun kterna 1 och 2 och som ut�vas i den andra avtalsslutande staten enligt en plan f�r kulturellt utbyte mellan regeringarna i de avtalsslutande staterna, undantas fr�n be� skattning i denna andra avtalsslutande stat. 1806 � </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 1986:1027 Artide 18 Pensions 1. Subject to the provisions of paragraph 2 of Artide 19, pensions and other similar re� muneration paid t o a resident of a Contract� ing State in consideration of past employ� ment shall be taxable only in that Contracting State. 2. Notwithstanding the provisions of para� graph 1, pensions paid and other similar pay� ments made under the social security system or from a special fund of a Contracting State or local authority thereof shall be taxable only in that Contractin g State. Artikel 18 Pension 1. Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat, beskattas pension och annan liknande ers�ttning, som med an� ledning av tidigare anst�llning betalas till per� son med hemvist i en av talsslutande stat, en� dast i denna avtalsslutande stat. 2. Utan hinder av best�mmelserna i punkt 1 beskattas pension och annan liknande er� s�ttning, vilken betalas enligt socialf�rs�k� ringssystemet i en avtalsslutande stat eller fr�n en s�rskild fond som bildats av denna avtalsslutande stat eller dess lokala myndig� heter, endast i denna avtalsslutande stat. Artide 19 Government services 1. (a) Remuneration, other than a pension, paid by the Government of a Contracting State or a local authority thereof to an indivi� dual in respect of services rendered to the Government of that Contracting State or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that C ontracting State. (b) However, such remuneration shall be taxable only in t he other Contracting State if the services are rendered in th at other Con� tracting State and the individual is a resident of that other Contracting State who: (i) is a national of t hat other Contracting State; or (ii) did not become a resident of that other Contracting State solely for the pur� pose of rendering the services. 2. (a) Any pension paid by, or out of funds created by, the Government of a Con tracting State or a local authority thereof to an indivi� dual in respect of services rendered to the Government of that Contracting State or a local authority thereof, in the discharge of functions of a governmental nature, shall be taxable only in that Contracting 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 other Contracting State. 3. The provisions of Articles 15, 16, 17 and Artikel 19 Offentlig tj�nst 1. a) Ers�ttning, med undantag av pension, som betalas av regeringen i en avtalsslutande stat eller dess lokala myndigheter till fysisk person p� grund av offentligt uppdrag i denna avtalsslutande stats regerings eller dess lo� kala myndigheters tj�nst beskattas endast i denna avtalsslutande stat. b) S�dan ers�ttning beskattas emellertid endast i den andra avtalsslutande staten om arbetet utf�rs i denna andra avtalsslutande stat och personen i fr�ga har hemvist i denna andra avtalsslutande stat och 1) � r medborgare i denna andra avtals� slutande stat, eller 2) inte fick hemvist i denna andra av� talsslutande stat uteslutande f�r att utf�ra arbetet. 2. a) Pension, som betalas av, eller fr�n fonder inr�ttade av, regeringen i en avtalsslu� tande stat eller dess lokala myndigheter till fysisk person p� grund av offentligt uppdrag i denna avtalsslutande stats regerings eller dess lokala myndigheters tj�nst, beskattas endast i denna avtalsslutande stat. b) S�dan pension beskattas emellertid en� dast i den andra avtalsslutande staten om per� sonen i fr�ga har hemvist och �r medborgare i denna andra avtalsslutande stat. 3. Best�mmelserna i arti klarna 15, 16, 17 1807 i!.-''- \ \ � </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"/> \ SFS 1986:1027 18 shall apply to remuneration and pensions in respect of service s rendered in connection with a business carried on by the Govern� ment of a Contracting State or a local author� ity thereof. och 18 till�mpas p� ers�ttning och pension som betalas p� grund av a rbete som utf�rts i samband med r�relse som bedrivs av rege� ringen i en avtalsslutande stat eller dess lo� kala myndigheter. Artide 20 Students and trainees A student, business apprentice or trainee who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education, training or ob� taining special technical experience shall be exempt from tax in that first-mentioned Con� tracting State with respect to: (a) payments received from sources out� side that Contracting State for the purpose of his maintenance, education, study, research or training; (b) gr ants, scholarships or awards from a government or a scientific, educational or other tax-exempt organization; and (c) income from personal services per� formed in that Contracting State provided that the income does not exceed 18 000 Swe� dish kronor or its equivalent in Chinese yuan for any taxable year. The benefits provided under sub-paragraph (c) shall extend only for such period of time as is reasonably necessary to complete the education or training, but shall in no event exceed a period of seven consecutive years. Artikel 20 Studerande, praktikanter m.fl. Studerande, aff�rspraktikant eller l�rling, som har eller omedelbart f�re en vistelse i en avtalsslutande stat hade hemvist i den andra avtalsslutande staten och som uppeh�ller sig i den f�rstn�mnda avlalsslutande staten enbart f�r sin undervisning eller utbildning eller f�r att erh�lla s�rskild teknisk erfarenhet, skall undantas fr�n beskattning i denna avtalsslu� tande stat f�r: a) betalning som mottages fr�n k�lla utan� f�r denna avtalsslutande stat f�r hans uppe� h�lle, undervisning, studier, forskning eller utbildning; b) bidrag, stipendium eller bel�ning fr�n en regering eller en vetenskaplig, utbildnings- el� ler annan skattebefriad organisation; och c) inkomst av arbete som utf�rs i denna avtalsslutande stat under f�ruts�ttning att in� komsten inte �verstiger 18 000 svenska kro� nor eller motv�rdet i kinesiska yuan under ett beskattnings�r. Skattebefrielse enligt punkt c) ovan medges endast f�r den tid som sk�ligen er� fordras f�r att fullborda undervisningen eller utbildningen, men f�r inte i n�got fall avse l�ngre tidrymd �n sju p� varandra f�ljande �r. Artide 21 Teachers and researchers 1. An individual who is a resident of a Contracting State at the beginning of his visit 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 or scientific research institution situated in that other Contracting State and approved by an educational authority of that other Contracting State, is present in that other Contracting State for the primary pur� pose of teaching, giving lectures or engaging Artikel 21 L�rare och forskare 1. En fysisk person, som har hemvist i en avtalsslutande stat vid p�b�ijandet av en vis� telse i den andra avtalsslutande staten och som, p� inbjudan av regeringen i denna andra avtalsslutande stat eller av universitet eller annan undervisnings- eller vetenskaplig forskningsinstitution bel�gen i denna andra avtalsslutande stat och erk�nd av undervis� ningsmyndighet d�r, vistas i denna an dra av� talsslutande stat huvudsakligen f�r att f�rel� sa eller bedriva undervisning eller forskning 1808 � </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 1986:1027 in research at such university or other educa� tional o r scientific research institution shall be exempt from tax by that other Contracting State on his income from personal services for teaching, giving lectures or engaging in research at such university or other educa� tional or scientific research institution for a period not exceeding three years from the date of his a rrival in that other Contracting State. 2. The exemption granted under paragraph 1 shall not apply to income from research if such research is undertaken not in t he public interest but primarily for the private benefit of a specific person or specific persons. vid s�dant universitet eller s�dan annan un� dervisnings- eller vetenskaplig forskningsin� stitution, �r undantagen fr�n beskattning i denna andra avtalsslutande stat f�r inkomst p� grund av undervisning eller forskning vid s�dant universitet eller s�dan annan under- visnings- eller vetenskaplig forskningsanstalt under en tidrymd som inte �verstiger tre �r, r�knat fr�n dagen f�r hans ankomst till denna andra avtalsslutande stat. 2. Skattebefrielse enligt punkt 1 medges inte betr�ffande inkomst av forskning, om forskningen sker, inte i allm�nt intresse, utan f�retr�desvis f�r att gagna viss persons eller vissa personers privata intressen. Artide 22 Other income 1. Items of income of a resident of a Con� tracting State not dealt with in the foregoing Articles of this Agreement and arising in th e other Contracting State may be taxed in that other Contracting State. 2. However, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement, and other than those referred to in p aragraph 1, shall be taxable only in that Contracting State. 3. The provisions of paragraphs 1 and 2 shall not apply to income, other than income from immovable pr operty as defined in para� graph 2 of Article 6, if t he recipient of s uch income who is a resident of a Contracting State, carries on business in the other Con� tracting State through a permanent establish� ment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and th e right o r property in re spect of which the income is paid is effectively connected with suc h permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. 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 av detta avtal och som h�rr�r fr�n den andra avtalsslutande staten, f�r beskattas i denna an dra avtalsslu� tande stat. 2. Inkomst, som inte behandlas i f�reg�en� de artiklar i det ta avtal och som inte avses i punkt 1 och som person med hemvist i en avtalsslutande stat f�rv�rvar, beskattas en� dast i denna avtalsslutande stat, oavsett var� ifr�n inkomsten h�rr�r. 3. Best�mmelserna i punkterna 1 och 2 ti ll- l�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lv� st�ndig yrkesverksamhet i denna andra av� talsslutande stat fr�n d�r bel�gen stadigva� rande anordning, samt den r�ttighet eller egendom i fr�ga om vilken inkomsten betalas �ger verkligt samband med det fasta driftst�l� let eller den stadigvarande anordningen. I s� dant fall till�mpas b est�mmelserna i artikel 7 respektive artikel 14. 1809 � </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"/> "U' -'t,. SFS 1986:1027 Artide 23 Elimination of double taxation 1. In the case of China, double taxation shall be avoided as follows: (a) Where a resident of China derives in� come from Sweden the amount of Swedish tax payable in respect of t hat income in ac� cordance with the provisions of this Agree� ment may be allowed a s a credit against the Chinese tax imposed on that resident. The amount of credit, however, shall not exceed the amount of t he Chinese tax computed as appropriate to that income in accordance with the taxation laws and regulations of China. (b) Where the income derived from Swe� den is a dividend paid by a company which is a resident of Sweden to a company which is a resident of China and which owns not less than 10 per cent of the share capital of the company paying the dividend, the credit shall take into account the Swedish tax payable by the company paying the dividend in respect of its income. 2. In the case of Sweden, double taxation shall be avoided as follows: (a) Where a resident of Sweden derives income which under the laws of China and in accordance with the provisions of this Agree� ment may be taxed in China, Sweden shall allow subject to the provisions of the law of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing th e general principle here� of) - as a deduction from the tax on such income, an amount equal to the Chinese tax paid in respect of such incom e. (b) Notwithstanding the provisions of sub� paragraph (a), where a resident of Sweden derives income which in accordance with the provisions of Article 7 or Article 14, or gains which in a ccordance with the provisions of paragraph 2 of Article 13, may be taxed in China, Sweden shall exempt such income or gains from tax provided that the principal part of the income or gains arises from busi� ness activities or independent personal ser� vices carried on within China. (c) Notwithstanding the provisions of sub� paragraph (a), dividends paid by a company Artikel 23 Undvikande av dubbelbeskattning I. Betr�ffande Kina undviks dubbelbe� skattning p� f�ljande s�tt: a) I fall d� person med hemvist i Kina f�r� v�rvar inkomst fr�n Sverige f�r den svenska skatt som betalas f�r denna inkomst enligt best�mmelserna i detta avtal avr�knas mot den kinesiska skatt som p�f�rs denna person. Avr�kningsbeloppet f�r emellertid inte �ver� stiga den del av den kinesiska skatten som �r h�nf�rlig till denna inkomst enligt skattelag� stiftningen i Kina. b) Om inkomsten som f�rv�rvas fr�n Sveri� ge utg�rs av utdelning, som bolag med hem� vist i Sverige betalar till bolag med hemvist i Kina, vilket �ger minst 10 procent av aktieka� pitalet i det bolag som betalar utdelningen, skall vid avr�kningen medtas den svenska skatt som bolaget som betalar utdelningen erl�gger f�r sin inkomst. 2. Betr�ffande Sverige undviks dubbelbe� skattning p� f�ljande s�tt: a) I fall d� person med hemvist i Sverige uppb�r inkomst som enligt kinesisk lagstift� ning och enligt best�mm elserna i dett a avtal f�r beskattas i Kina, skall Sverige i enlighet med best�mmelserna i svensk lagstiftning be� tr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de framdeles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) - fr�n skatten p� s�dan inkomst avr�kna ett belopp motsvarande den skatt som erlagts i Kina f�r inkomsten. b) I fall d� person med hemvist i Sverige f�rv�rvar inkomst eller vinst som enligt be� st�mmelserna i artikel 7 eller artikel 14 re� spektive artikel 13 punkt 2 f�r beskattas i Kina, skall Sv erige, utan hinder av best�m� melserna i p unkt a), undanta s�dan inkomst eller vinst fr�n skatt. Denna best�mmelse g�l� ler dock endast om den �verv�gande delen av inkomsten eller vinsten h�rr�r fr�n r�relse eller sj�lvst�ndig yrkesut�vning som bedrivs i Kina. c) Utan hinder av best�mmelserna i punkt a) �r utdelning fr�n bolag med hemvist i Kina 1810 � </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 1986:1027 being a resident of China to a company which is a resident of Sweden shall be exempt from Swedish tax to the extent that the dividends would have been exempt under Swedish law if both companies had been Swedish com� panies. (d) Where a resident of Sweden derives income which, in a ccordance with the provi� sions of Article 8, paragraph 3 of A rticle 13, paragraph 2 of Article 18 and paragraphs 1 and 2 of Article 19, shall be taxable only in China, or derives income or gains which in accordance with sub-paragraph (b) of this paragraph shall be exempt from Swedish tax, Sweden may take such income or gains into account when determining the graduated rate of Swedish tax . 3. For the purpose of sub-paragraph (a) of paragraph 2, in respect of the items of income referred to in Articles 10, 11 and 12 the amount of "Chinese tax paid" shall be deemed to be equal to 10 per cent of the gross dividends, 10 per cent of the gross interest and 20 per cent of the gross royalties. The provisions of this paragraph shall ap� ply only for the first ten years for which this Agreement is effective. This period may be extended by mutual agreement between the competent authorities of the Contracting States. till bolag med hemvist i Sverige undantagen fr�n svensk skatt i den m�n utdelningen enligt svensk lagstiftning skulle ha varit undantagen fr�n svensk skatt om b�da bolagen hade varit svenska bolag. d) I fall d � person med hemvist i Sverige f�rv�rvar inkomst, som enligt best�mmelser� na i artikel 8, artikel 13 punkt 3, artikel 18 punkt 2 och artikel 19 punkterna 1 och 2 beskattas endast i Kina, eller f�rv�rvar in� komst eller vinst, som enligt best�mmelserna i punkt b) skall undantas fr�n svensk skatt, f�r Sverige beakta inkomsten eller vinsten vid best�mmandet av svensk progressiv skatt. 3. Vid till�mpningen av punkt 2 a) skall, i fr�ga om inkomst som avses i artikl arna 10, 11 o ch 12, "den skatt som erlagts i Kina" anses uppg� till 10 p rocent av utdelningens bruttobelopp, 10 p rocent av r�ntans brutto� belopp respektive 20 procent av royaltyns bruttobelopp. Best�mmelserna i denna punkt g�ller en� dast de f�rsta tio �r under vilket de tta avtal till�mpas. Denna tidrymd kan f�rl�ngas ge� nom �msesidig �verenskommelse mellan de beh�riga myndigheterna i de avtalsslutande staterna. Artide 24 Non-discrimination 1. Nationals of a Contracting state shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burden� some than the taxation and connected re� quirements to which nationals of that other Contracting State in the same circumstances are or may be subjected. The provisions of this paragraph shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States, 2. The taxation on a permanent establish� ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other Artikel 24 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avtalsslutande staten bli f�re� m�l f�r beskattning eller d�rmed samman� h�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som medborgare i denna andra avtalsslutande stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder av best�mmelserna i artikel 1 till�mpas denna best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avta lsslutande staterna, 2. Beskattningen av fast driftst�lle, som f�retag i en av talsslutande stat har i den and� ra avtalsslutande staten, skall i denna andra avtalsslutande stat inte vara mindre f�rdelak- 1811 � </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"/> SFS 1986:1027 Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. The provi� sions of this paragraph shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions based on its policy or on account of civil status 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, or paragraph 6 of Article 12, apply, inter� est, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be de ductible un� der the same conditions as if they had been paid to a resident of the first-mentioned Con� tracting State. 4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subje cted in the first-men� tioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxa� tion and connected requirements to which other similar enterprises of the first-men� tioned Contracting State are or may be sub� jected. 5. The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description . tig �n beskattningen av f�retag i denna andra avtalsslutande stat, som bedriver verksamhet av samma slag. Best�mmelserna i denna punkt anses inte medf�ra skyldighet f�r en avtalsslutande stat att medge person med hemvist i den and ra avtalsslutande staten s� dant personligt avdrag vid bes kattningen, s� dan befrielse eller s�dan neds�ttning av poli- cy-sk�l eller p� grund av civilst�nd eller f�r- s�ijningsplikt mot familj som medges person med hemvist i den egna sta ten. 3. Utom i de fall d� best�mmelserna i arti� kel 9 punkt 1, artikel 11 punkt 7 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslu� tande stat till person med hemvist i den andra avtalsslutande staten avdragsgilla vid be� st�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 avtalsslutande 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 avtalsslu� tande staten bli f�rem�l f�r b eskattning eller d�rmed sammanh�ngande krav som �r av an� nat slag eller mer tyngande �n den beskatt� ning och d�rmed sammanh�ngande krav som annat liknande f�retag i den f�rstn�mn da av� talsslutande staten �r eller kan bli underkas� tat. 5. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i f�revarande ar� tikel p� skatter av varje slag och beskaffen� het. Artide 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 Agree� ment, he may, irrespective of the remedies provided by the domestic laws of those Con� tracting States, present his case to the com� petent authority of the Contracting State of Artikel 25 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslu� tande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i d etta avtal, kan han, utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa avtals� slutande staters interna r�ttsordning, fram- 1812 � </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 1986:1027 which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement. 2. The competent authority shall endea� vour, if the objection appears to it to be justi� fied and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent auth� ority of the other Contracting State, with a view to the avoidance of taxation which is not in acco rdance with the provisions of t he Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the Contracting States. 3. The competent authorities of the Con� tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxa� tion in cases not provided for in the Agree� ment. 4. The competent authorities of the Con� tracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs 2 and 3. When it seems advisable for the purpose of reaching agreement, the competent authori� ties may meet together for an oral exchange of opinions. l�gga sake n 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 avtalet. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myndigheten s�ka l�sa fr�gan genom �msesi� dig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande sta� ten i syfte att undvika beskattning som strider mot best�mmelserna i avtalet. �verenskom� melse som tr�ffats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande staternas in� terna 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 tolkningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dub� belbeskattning i fall som inte o mfattas av av� talet. 4. De beh�riga myndigheterna i de avtals� slutande staterna kan tr�da i direkt f�rbindel� se med varandra i syfte att tr�ffa �verens� kommelse i de fall som angivits i punkterna 2 och 3. Om det anses underl�tta en �verens� kommelse, kan de beh�riga myndigheterna tr�ffas f�r muntliga �verl�ggningar. Artide 26 Exchange of information 1. The competent authorities of the Con� tracting States shall exchange such informa� tion as is necessary for carrying out the provisions of this Agreement or of the do� mestic laws of the Contracting States con� cerning taxes covered by the Agreement, in� sofar as the taxation there under these laws is not contrary to the Agreement, in particular for the prevention of fraud or evasion of such 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 be� st�mmelserna i detta avtal eller i de avtalsslu� tande staternas interna lagstiftning i fr�ga om skatter som omfattas av avtalet i den m�n beskattningen d�r enligt denna lagstiftning inte strider mot avtalet. Detta g�ller i synner� het f�r att f�rhindra bedr�geri eller skatte- 1813 � </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"/> SFS 1986:1027 taxes. The exchange of information is not restricted by Article 1. Any information re� ceived by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities, including co urts and admini� strative bodies, involved in the assessment or collection of, the enforcement or prosecution in respect of the taxes covered by this Agree� ment or the determination of appeals in rela� tion thereto. Such persons or authorities shall use the information only for such purposes. Such information may be disclosed in public court proceedings or injudicial decisions. 2. In no case shall th e provisions of para� graph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not ob� tainable under the laws or in the normal course of the admini stration of that or of the other Contracting State; or (c) to supply information which would dis� close any trade, business, industrial, com� mercial or professional secret or trade pro� cess, or information, the disclosure of which would be contra ry to public policy. flykt betr�ffande s�dana skatter. Utbytet ay upplysningar begr�nsas inte av artikel I. Upplysningar som en avtalsslutande stat mottagit skall behandlas s�som hemliga p� samma s�tt som upplysningar som erh�llits enligt den interna lagstiftningen i d enna stat och f�r yppas endast f�r personer eller myn� digheter, d�ri inbegripna dom stolar och f�r� valtningsorgan, som fastst�ller, uppb�r eller indriver de skatter som omfattas av avtalet eller handl�gger �tal eller besv�r i anslutning d�rtill. Dessa personer eller myndigheter skall anv�nda upplysningarna endast f�r s� dana �ndam�l. S�dana upplysningar f�r yp� pas vid offe ntlig r�tteg�ng eller i domstolsav� g�randen. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att: a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten; b) l�mna upplysningar som inte �r tillg� ng� liga enligt lagstiftning eller sedvanlig admi� nistrativ praxis i denna avtalsslutande stat eller i den andra a vtalsslutande staten; c) l�mna upplysningar som skulle r�ja af� f�rshemlighet, industri-, handels- eller yrkes� hemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �ver� l�mnande skulle strida mot allm�nna h�nsyn. Artide 27 Diplomatic agents and consular ojficers Nothing in this Agreement 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 beskattningen 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. Artide 28 Entry into force This Agreement shall enter into force on the thirtieth day after the date on which di� plomatic notes indicating the completion of Artikel 28 Ikrafttr�dande Detta avtal tr�der i kraft trettionde dagen efter den dag d� diplomatiska noter utv�xlats vilka utvisar att det i intern lagstiftning f�re- 1814 � </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 1986:1027 internal legal procedures necessary in each Contracting State for the entry into force of the Agreement have been exchanged. The Agreement shall have effect as respects in� come derived during any taxable year begin� ning on or after the first day of January in the year in which the Agreement enters into force. skrivna f�rfarandet f�r ikrafttr�dandet i var� dera avtalsslutande staten har genomf�rts. Avtalet till�mpas betr�ffande inkomst som f�rv�rvas under beskattnings�r som b�ljar den 1 januari det �r d� avtalet tr�der i kraft eller senare. Artide 29 Termination This Agreement shall continue in effect in� definitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expira� tion of a period of five y ears from the date of its entry into force, give to the other Con� tracting State, through the diplomatic chan� nel, written notice of termination. In such event the Agreement shall cease to have ef� fect as respects income derived during the taxable years beginning on or after the first day of Janu ary in th e calendar year next fol� lowing that in which the notice of termination is given. In witness whereof the undersigned being duly authorized thereto have signed the pre� sent Agreement. Done at Stockholm, this 16th day of May, 1986, in duplicate in the Chinese, Swedish and English languages, all texts being equally authentic. In the case of doubt, however, the English text shall prevail. For the Government of the People's Republic of China Wu Xueqian For the Government of the Kingdom of Swe� den Artikel 29 Upph�rande Detta avtal f�rblir i kraft utan tidsbe� gr�nsning men endera avtalsslutande staten kan p� diplomatisk v�g skriftligen s�ga upp avtalet hos den andra avtalsslutande staten senast den trettionde juni under ett kalen� der�r som b�ljar sedan fem �r f�rflutit efter dagen f�r avtalets ikrafttr�dande. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla betr�ffande inkomst som f�rv�rvas under be� skattnings�r som b�ljar den f�rsta januari ka� lender�ret n�rmast efter det d� upps�gningen skedde eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade av respek� tive regering, undertecknat detta avtal. Som skedde i Stockh olm den 16 maj 1986 i tv� exemplar p� kinesiska, svenska och eng� elska spr�ken vilka texter alla �ger lika vits� ord. I fall av tvivelsm�l �ger dock den engels� ka texten f�retr�de. F�r Folkrepubliken Kinas regering: Wii Xueqian F�r Konungariket Sveriges regering: Sten Andersson Sten Andersson 1815 � </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"/> SFS 1986:1027 Protocol At the moment of signing the Agreement between the Government of the People's Re� public of China and the Government of the Kingdom of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, the undersigned have agreed that the follow� ing provisions shall form an intergral part of the Agreement. Protokoll Vid undertecknandet av avtalet mellan Folkrepubliken Kinas regering och Konunga� riket Sveriges regering f�r att undvika dub� belbeskattning och f�rhindra skatteflykt be� tr�ffande skatter p� inkomst har underteck� nade kommit �verens om att f�ljande best�m� melser skall utg�ra en integrerad del av avta� let. To Artides 8 and 13 1. The provisions of Artide 9 of the Agree� ment on Maritime Transport between the Government of the People's Republic of China and the Government of Sweden signed at Beijing on the 18th of January 1975 shall not be affected by the Ag reement. 2. When applying the Agreement the air transport consortium Scandinavian Airlines System (SAS) shall be regarded a s having its head office in Sweden but the provisions of paragraph 1 of Article 8 and paragraph 3 of Article 13 shall apply only to that part of its profits as corresponds to the participation held in that consortium by AB Aerotranspo rt (ABA), the Swedish partner of Scandinavian Airlines System (SAS). Till artiklarna 8 och 13 1. Best�mmelserna i artikel 9 i Sj�fartsav� talet mellan Folkrepubliken Kinas regering och Sveriges regering, undertecknat i Beijing den 18 januari 1975, p�verkas inte av avtalet. 2. Vid till�mpningen av avtalet anses luft� fartskonsortiet Scandinavian Airlines System (SAS) ha sitt huvudkontor i Sverige, men best�mmelserna i artikel 8 punkt 1 och artikel 13 punkt 3 till�mpas endast p� den del av inkomsten som motsvarar den andel i detta konsortium som innehas av AB Aerotrans� port (ABA), den svenske del�garen i Scan� dinavian Airlines System (SAS). To Artide 12 For purposes of paragraph 3 of Artide 12 it is understood that, in the case of payments received as a consideration for the use of or the right to use industrial, commercial or scientific equipment, the tax shall be imposed on 70 per cent of the gross amount of such payments. Till artikel 12 Vid till�mpningen av artikel 12 punkt 3 f�r� uts�tts att betr�ffande betalningar som mot� tas s�som ers�ttning f�r nyttjandet av eller r�tten att nyttja industriell, kommersiell eller vetenskaplig utrustning skall skatt tas ut p� 70 procent av bruttobeloppet av s�dana betal� ningar. To Artide 15 It is understood that where a resident of Sweden derives remuneration in respect of an employment exercised aboard an a ircraft operated in international traffic by the air transport consortium Scandinavian Airlines System (SAS) such remuneration shall be taxable only in Sweden. In witness whereof the undersigned, being Till artikel 15 Avtalet f�ruts�tter att, n�r en person med hemvist i Sverige f�rv�rvar ers�ttning p� grund av anst�llning ombord p� ett luftfartyg som anv�nds i internationell trafik av luft� fartskonsortiet Scandinavian Airlines System (SAS), s�dan ers�ttning beskattas endast i Sverige. Till bekr�ftelse h�rav har undertecknade. 1816 � </div> <div id="page29-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1986:1027 I, " " "' duly authorized thereto by their respective Governments, have signed this Protocol. Done at Stockholm, this 16th day of May, 1986, in duplicate in the Chinese, Swedish and English languages, all texts being equally authentic. In the case of doubt, however, the English text shall prevail. For the Government of the People's Republic of China Wii Xueqian For the Government of the Kingdom of Swe� den Sten Andersson d�rtill vederb�rligen bemyndigade av sina re� spektive regeringar, undertecknat detta pro� tokoll. Som skedde i Stockholm den 16 maj 1986 i tv� exemplar p� kinesiska, svenska och eng� elska spr�ken vilka texter alla �ger lika vits� ord. I fall av tvivelsm�l �ger dock den engels� ka texten f�retr�de. F�r Folkrepubliken Kinas regering: Wu Xueqian F�r Konungariket Sveriges regering: Sten Andersson Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar INGVAR CARLSSON KJELL-OLOF FELDT (Finansdepartementet) � </div> </div>

Lag

1986:1027

�iil dubbelbeskattningsavtal mellan Sverige och

utkom fr�n trycket

Folkrepubliken Kina;

'6 december i986

utf�rdad den 4 dec ember 1986.

Enligt riksdagens beslut' f�reskrivs f�ljande.

1 � Det avtal f�r att undvika dubbelbeskattning betr�ffande skatter p�

inkomst som Sverige och Folkrepubliken Kina undertecknade den 16 maj
1986 skall tillsammans med det protokoll som �r fogat till avtalet g�lla f�r
Sveriges del. Avtalet och protokollet �r avfattat p� kinesiska, svenska och
engelska spr�ken. Den svenska och engelska texten framg�r av bilaga till
denna lag. Den kinesisk a texten skall kung�ras genom publicering i Sveri�
ges �verenskommelser med fr�mmande makter (S�).

2 � Avtalets och protokollets beskattningsregler skall till�mpas endast i
den m�n dessa medf�r inskr�nkning av den skattskyldighet i Sverige som
annars skulle f�religga.

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

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

artikel 25 punkt 1 i avta let.

4 � �ven om en skattskyldigs inkomst enligt avtalet eller protokollet
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.

Prop. 1986/87: 17, SkU 3. rskr. 16.

1789

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SFS 1986:1027

Agreement between the Government of

the People's Republic of China and the
Government of the Kingdom of Sweden
for the Avoidance of Double Taxation and
the Prevention of Fiscal Evasion with Re�

spect to Taxes on Income

The Government of the People's Republic

of China and the Government of the King�

dom of Sweden, desiring to conclude an

Agreement for the avoidance of double taxa�

tion and the prevention of fiscal evasion with

respect to taxes on income, have agreed as

follows;

Bilaga^

f ; > >

Avtal mellan Folkrepubliken Kinas rege�

ring och Konungariket Sveriges regerinjg
f�r att undvika dubbelbeskattning och
f�rhindra skatteflykt betr�ffande skatter
p� inkomst

Folkrepubliken Kinas regering och Ko�

nungariket Sveriges regering som �nskar ing�

ett avtal f�r att undvika dubbelbeskattning
och f�rhindra skatteflykt betr�ffande skatter

p� inkomst har kommit �verens om f�ljande;

Artide 1

Personal scope

This Agreement shall apply to persons who

are residents of one or both of the Contract�

ing 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.

Artide 2

Taxes covered

1. The existing taxes to which this Agree�

ment shall apply are:

(a) in the Peopl e's Republic of China:

(i) the individual income tax;

(ii) the income tax concerning joint ven�

tures with Chinese and foreign investmen t;

(iii) the income tax concerning foreign

enterprises; and

(iv) the local income tax

(hereinafter referred to as "Chinese

tax");

(b) in Sweden:

(i) the State income tax (den statliga in�

komstskatten), including the sailors' tax

(sj�mansskatten) and the coupon tax (ku�

pongskatten);

(ii) the tax on public entertainers (be�

villningsavgiften f�r vissa offentliga f�re�

st�llningar);

(iii) the communal income tax (den kom�

munala inkomstskatten); and

(iv) the profit sharing tax (vinstdel�

ningsskatten)

Artikel 2
Skatter som omfattas av avtalet

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

vilka avtalet till�mpas, �r:

a) i Folkrepubliken Kina:

1) inkomstskatten f�r fysiska personer;

2) inkomstskatten f�r s.k. blandade f�re�

tag med kinesiskt och utl�ndskt deltagan�

de;

3) inkomstsk atten f�r utl�ndska f�retag;

och

4) den lokala inkomstsk atten

(i det f�ljande ben�mnda "kinesisk

skatt");

b) i Sverige:

1) den statliga inkomstskatten, h�ri inbe�

gripet sj�mansskatten och kupongskatten;

2) bevillningsavgiften f�r vissa offentliga

f�rest�llningar;

3) den kommunala inkomstskatten; och

4) vinstdelningsskatten

1790

�

SFS 1986:1027

(hereinafter referred to as "Swedish

tax").

2. The Agreement shall also apply to any

identical or su bstantially similar taxes which

are imposed after the date of signature of the

Agreement in addition to, or in place of, the
taxes referred to in paragraph I. The compe�

tent authorities of the Contracting States

shall notify each other of any substantial

changes which have been made in their re�

spective taxation laws within a reasonable

period of time after such changes.

(i det f�ljande ben�mnda "svensk

skatt").

2. Avtalet till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag, som

efter undertecknandet av avtalet inf�rs vid

sidan av eller i st�llet f�r de skatter som

anges i punkt 1. De beh�riga myndigheterna i

de avtalsslutande staterna skall meddela var�

andra v�sentliga �ndringar som gjorts i re�

spektive skattelagstiftning inom rimlig tid ef�

ter det att s�dan �ndring skett.

Artide 3

General definitions

1. For the purposes of this Agreement, un�

less the context otherwise requires;

(a) the term "China" means the People's

Republic of China and, when used in geogra�

phical sense, means all the territory of the
People's Republic of China, including its ter�

ritorial sea , in which the Chinese laws relat�

ing to taxation apply, and any area beyond its

territorial sea, within which the People's Re�

public of China has sovereign rights of ex�

ploration for and exploitation of resources of

the seabed and its sub-soil, and superjacent

water reso urces in a ccordance with interna�
tional law;

(b) the term "Sweden" means the King�

dom of Sweden a nd, when used in a geogra�
phical sen se, includes the national territory,

the territorial sea of Sweden as well as o ther

maritime areas over which Sweden in acco r�

dance with international law exercises sover�

eign rights or jurisdiction;

"the other Contracting State" mean China or

Sweden as the context requires;

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

Swedish tax, as the context requires;

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

dual, a com pany and any other body of per�

sons;

(f) the term "company" means any body

corporate or any entity which is treated as a

body corporate for tax purposes;

(g) the terms "enterprise of a Contracting

State" and "enterprise of the other Contract-

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) "Kina" �syftar Folkrepubliken Kina

och, n�r det anv�nds i geografisk bem�rkel�

se, �syftar Folkrepubliken Kinas hela territo�

rium, territorialvattnet d�ri inbegripet, inom

vilket kinesisk lagstiftning om beskattning

till�mpas, och varje omr�de utanf�r dess ter�

ritorialvatten inom vilket Folkrepubliken

Kina i enlighet med internationell r�tt har

suver�n r�tt att utnyttja och utvinna tillg�ng�

ar p� havsbottnen eller i d ess underlag och

ovanf�r befintliga vattentillg�ngar;

b) "Sverige" �syftar Konungariket Sverige

och, n�r det anv�nds i geografisk bem�rkel�

se, innefattar det svenska territoriet och terri�

torialvattnet samt andra havsomr�den �ver

vilka Sverige i enlighet med internationell r�tt

ut�var suver�na r�ttigheter eller jurisdiktion ;

c) "en avtalsslutande stat" och "den andra

avtalsslutande staten" �syftar Kina eller Sve�

rige beroende p� sammanhanget;

d) "skatt" �syftar kinesisk skatt eller

svensk skatt beroende p� sammanhanget;

e) "person" inbegriper fysisk person, bo�

lag och annan sammanslutning;

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

nan som vid besk attningen behandlas s�som

juridisk person;

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

"f�retag i de n andra avtalsslutande staten"

1791

�

SFS 1986:1027

ing State" mean, respectively, an enterprise

carried on by a resident of a Contracting

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

(h) the term "nationals" means all indivi�

duals possessing the nationality of either

Contracting State and all juridical persons

created or organized under the laws of either

Contracting State and all organizations with�

out juridical personality treated for the pur�

poses of tax as juridical persons created or

organized under the laws of e ither Contract�
ing State;

(i) the term "international traffic" means

any transport by a ship or aircraft operated

by an enterprise which has its head office in a

Contracting State, except when the ship or

aircraft is oper ated solely between places in

the other Contracting State;

(j) the term "competent authority" means,

in the case of China, the Ministry of Fina nce

or its authorized representative and, in the

case of S weden, the Minister of Finance or

his authorized representative.

2. As regards the application of the Agree�

ment by a Contracting State, any term not

defined therein shall, unless the context oth�

erwise requires, have the meaning which it

has under the laws of that Contracting State

concerning the taxes to which the Agreement

applies.

�syftar f�retag som bedrivs av person med

hemvist i en avtalsslutande stat, respektive

f�retag som bedrivs av person med hemvist i

den andra avtalsslutande staten;

h) "medborgare" �syftar fysisk person

som har medborgarskap i endera avtalsslu�

tande staten och juridisk person som bildats

eller organiserats enligt lagstiftningen i end e-;

ra avtalsslutande staten samt sammanslut�

ning - som inte �r juridisk person men som

vid beskattningen behandlas s�som juridisk

person - vilken bildats eller organiserats en�

ligt lagstiftningen i endera avtalsslutande sta�

ten;

i) "i nternationell trafik" �syftar transport

med skepp eller luftfartyg som anv�nds av

f�retag som har sitt huvudkontor i en avtals�

slutande stat utom d� skeppet eller luftfarty�

get anv�nds uteslutande mellan platser i den

andra avtalsslutande staten;

j) "beh�rig myndighet" �syftar: i Kina, ffi

nansministeriet eller dess befullm�ktigade

ombud och, i Sve rige, finansministern eller

dennes befullm�ktigade ombud.

2. D� en avtalsslu tande stat till�mpar avta�

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

der annat, varje uttryck som inte definierats i

avtalet ha den betydelse som uttrycket har

enligt den avtalsslutande statens lagstiftning i

fr�ga om s�dana skatter p� vilka avtalet till-

l�mpas.

Artide 4

Resident

1. For the purposes of this Agreement, the

term "resident of a Contracting State"

means any person who, under the laws of

that Contracting State, is liable to tax therein

by reason of his domicile, residen ce, place of
head office or any othe r criterion of a similar

nature.

2. Where by reason of the provisions of

paragraph I an individual is a resident of both

Contracting Slates, 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

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal �syftar

uttrycket "person med hemvist i en avtals�

slutande stat" person som enligt lagstift ning�

en i denna a vtalsslutande stat �r skattskyldig

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

huvudkontor eller annan liknande omst�ndig�

het.

2. D� p� grund av best�mmelserna i pun kt

1 fy sisk person har hemvist i b�da avtalsslut

t�nde 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

1792

�

deemed to be a resident of the State with

which his personal and economic relations

are closer (centre of vital interests);

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

vital interests cannot be determined, or if he

has not a permanent home available to him in

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

dent of the St ate in which he has an habitual
abode;

States or in neither of them, he shall be

deemed to be a resident of the State of which

he is a national;

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

neither of them, the competent authorities of

the Contracting States shall settle the ques�
tion by mutual agreement.

3. Where by reason of the provisions of

paragraph 1 a person other than an individual

is a resident of both Contracting States, then

it shall be deemed to be a resident of the State
in which its head office is situ ated.

SFS 1986:1027

med vilken hans personliga och ekonomiska

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

intressena);

b) om det inte kan avg�ras i vil ken 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 i nte 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 sitt

huvudkontor.

Artide 5
Permanent establishment

1. For the purposes of this Agreement, the

term "permanent establishment" means a

fixed place of business through which the

business of an enterprise is wholly o r partly

carried on.

2. The term "permanent establishment"

includes especially:

(a) a place of mana gement;

(b) a branch;

(d) a factory;
(e) a workshop; and

(f) a mine, an oil o r gas well, a quarry or

any o ther place of extraction of natural re�

sources.

3. The term "permanent establishment"

likewise encompasses:

(a) a building site, a construction, assembly

or installation project or supervisory activi�

ties in connection therewith, but only where

such site, project or activities continue for a

period of more than six months;

(b) the furnishing of services, including

consultancy services, by an enterprise of a

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta avtal �syftar

uttrycket "fast driftst�lle" en stadigvarande

plats f�r aff�rsverksamhet, fr�n vilken ett f��
retags verksamhet helt eller delvis bedrivs.

2. Uttrycket "fast driftst�lle" innefattar

s�rskilt:

a) plats f�r f�retagsledning;

b) filial;

c) kontor;
d) fabrik;

e) verkstad;

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

annan plats f�r utvinning av naturtillg�ngar.

3. Uttrycket "fast driftst�lle" innefattar

ocks�:

a) Plats f�r byggnads-, anl�ggnings-, sam�

mans�ttnings- eller installationsverksamhet

eller �vervakande verksamhet i samband h�r�

med men endast om verksamhete n p�g�r mer

�n sex m�nader;

b) tillhandah�llandet av tj�nster, konsult�

tj�nster d�ri inbegripna, som e tt f�retag i en

1793

57-SFS 1986

�

\ . -' "

SFS 1986; 1027

Contracting State through employees or

other personnel in the other Contracting

State, but only where such activities continue

(for the same project or a connected project)

within the country for a period or periods

aggregating more than six months within any

twelve-month period.

4. Notwithstanding the provisions of para�

graphs 1 to 3, the term "permanent establish�

ment" shall be deemed not to include:

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

pose of storage, display or delivery of goods

or merchandise belonging to the enterprise;

(b) the maintenance of a stock of goods or

merchandise belonging to the enterprise sole�

ly for the purpose of s torage, display or deli�
very;

merchandise belonging to the enterprise sole�

ly for the purpose of processing by another
enterprise;

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

siness solely for the purpose of purchasing

goods or merchandise, or of 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 prepar�

atory or auxiliary character;

(f) the maintenance of a fixed place of busi�

ness solely for any combination of activities

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

vided that the overall activity of the fixed

place of business resulting from this combi�

nation is of a preparatory or auxiliary char�

acter.

5. Notwithstanding the provisions of para�

graphs 1 and 2, where a person - other than

an agent of an independent status to whom

the provisions of paragraph 6 apply - is act�

ing on behalf of an enterprise and has and

habitually exercises in a Contracting State an

authority to conclude contracts in the name

of the enterprise, that enterprise shall be

deemed to have a permanent establishment In

that Contracting State in respect of any acti�

vities which that person undertakes for the

enterprise, unless his activities ar e limited to

those mentioned in paragraph 4 which, if ex-

avtalsslutande stat l�mnar genom anst�llda

eller annan personal i den andra avtalsslu�

tande staten, men endast om verksamhet av

s�dant slag p�g�r (f�r samma projekt eller f�r

ett projekt som har samband d�rmed) inom

landet under tidrymd eller tidrymder som

sammanlagt �verstiger sex m�nader under en

tolvm�nadersperiod.

4. Utan hinder av best�mmelserna i punk�

terna 1-3 anses uttrycket "fast driftst�lle"

inte innefatta:

a) anv�ndningen av anordningar uteslutan�

de f�r lagring, utst�llning eller utl�mnande av

f�retaget tillh�riga varor;

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

lager uteslutande f�r lagring, utst�llning eller

utl�mnande;

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�rberedan�

de eller bitr�dande art;

f) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r att kombine�

ra verksamheter som anges i punktern a a) -

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

het som bedrivs fr�n den stadigvarande plat�

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

kombination �r av f�rberedande eller bitr�

dande art.

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

representant p� vilken punkt 6 till�mpas, �r

verksam f�r ett f�retag samt i en avtalsslu�

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

fullmakt att sluta avtal i f�retagets namn,

anses detta f�retag - utan hinder av best�m�

melserna i punkterna 1 och 2 - ha fast drift�

st�lle i denna avtalsslutande stat i fr�ga om

varje verksamhet som denna person bedriver

f�r f�retaget. Detta g�ller doc k inte, om den

verksamhet som denna person bedriver �r

begr�nsad till s�dan som anges i punkt 4 oc h

som - om den bedrevs fr�n en stadigvarande

1794

�

SFS 1986:1027

ercised through a fixed place of business,

would not make this fixed place of bus iness a

permanent establishment under the provi�
sions of that pa ragraph.

6. An enterprise of a Contracting State

shall not be deemed to have a permanent

establishment in the other Contracting State

merely because it carries on business in that

other Contracting State through a broker, ge�

neral commission agent or any other agent of

an independent status, provided that such

persons are acting in the ordinary course of

their business. However, when the activities

of such an agent are devoted wholly or al�

most wholly on behalf of that enterprise, he

will not be considered an agent of an indepen�

dent stat us within the meaning of this para�

graph.

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

dent of a Contracting State controls or is

controlled by a company which is a resident

of the other Contracting State, or which car�

ries on business in that other Contracting

State (whether through a permanent estab�

lishment or otherwise), shall not of itself con�

stitute either company a permanent establish�
ment of the other.

plats f�r aff�rsverksamhet - inte skulle g�ra

denna stadigvarande plats f�r aff�rsverksam�

het till fast driftst�lle enligt best�mmelserna i

n�mnda punkt.

6. F�retag i en avtalsslutande stat anses

inte ha fast driftst�lle i den andra avtalsslu�

tande staten endast p� den grund att f�retaget

bedriver aff�rsverksamhet i denna andra av�

talsslutande stat genom f�rmedling av m�k�
lare, kommission�r eller annan oberoende

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

person d�rvid bedriver sin sedvanliga aff�rs�
verksamhet. N�r s�dan representant bedriver

sin verksamhet uteslutande eller n�stan ute�

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

emellertid inte s�som s�dan oberoende repre�

sentant som avses i denna punkt.

7. Den omst�ndigheten att ett bolag med

hemvist i en avtalsslutande stat kontrollerar

eller kontrolleras av ett bolag med hemvist i

den andra avtalsslutande staten eller ett bolag

som bedriver aff�rsverksamhet i denna andra
avtalsslutande stat (antingen fr�n fast drift�

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

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

st�lle f�r det andra.

Artide 6

Income from immovable property

1. Income derived by a resident of a Con�

tracting S tate from immovable property si�

tuated in the other Contracting State may be
taxed in that othe r Contracting State.

2. The term "immovable property" shall

have the meaning which it has und er the laws

of the Contracting State in which the pro�

perty in question is situ�ted. The term shall in

any case include property accessory to im�

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

which the provisions of general law respect�

ing landed pro perty apply, usufruct of immo�

vable property and rights to variable or fixed
payments as consideration for the working

of, or the right to work, mineral deposits,

sources and other natural resources; ships
and aircraft shall not be regarded as immova�

ble property.

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar av fast egendom

bel�gen i den andra avtalss lutande staten, far

beskattas i denna andra avtalsslutande 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 lantbruk 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 och luftfartyg anses inte
vara fast egendom.

�

.f-"'

SFS 1986:1027

3. The provisions of paragraph 1 shall app�

ly to income derived from the direct use,

letting, or use in any other form of immova�

ble property.

4. The provisions of paragraphs 1 and 3

shall also apply to the income from immova�

ble property of an enterprise and to income

from immovable property used for the per�

formance of independent personal services.

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

inkomst som f�rv�rvas genom omedelbart

brukande, genom uthyrning eller annan an�

v�ndning av fast egendom.

4. Best�mmelserna i punkterna 1 och 3 till-

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

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

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

ning.

Artide 7
Business profits

1. The profits of an enterprise of a Con�

tracting State shall be taxable only in that

Contracting State unless the enterprise car�

ries on business in the other Contracting

State through a permanent establishment si�

tuated therein. If the enterprise carries on

business as aforesaid, the profits of the enter�

prise may be taxed in that other Contracting

State but only so much of them as is attribut�

able to that permanent establishment.

2. Subject to the provisions of paragraph 3,

where an enterprise of a Contracting State

carries on business in the other Contracting

State through a permanent establishment si�

tuated therein, there shall in eac h Contract�

ing State be attributed to that permanent es�

tablishment the profits which it might be ex�

pected to make if it were a distinct and separ�

ate enterprise engaged in the same or similar

activities under the same or similar condi�

tions and dealing wholly i ndependently with

the enterprise of which it is a permanent es�

tablishment.

3. 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 administrati�

ve expenses so incurred, whether in the State

in which the permanent establishment is si�

tuated or elsewhere. However, no such de�

duction shall be allowed in respect of

amounts, if any, paid (otherwise than

towards reimbursement of actual expenses)

by the permanent establishment to the head

office of the enterprise or any of its other

offices, by way of royalties, fees or other

similar payments in return for the use of pa-

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 den na avtalsslutande stat, s�vida inte

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

slutande staten fr�n d�r bel�get fast drift�

st�lle. Om f�retaget bedriver r�relse p� nyss

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

i denna andra avtalsslutande stat, men endast

s� stor del av den som �r h�nf�rlig till det

fasta driftst�llet.

2. Om f�re tag i en avtalsslutande stat be�

driver r�relse i den andra avtalsslutande sta�
ten fr�n d�r bel�get fa st driftst�lle, h�nf�rs,

om inte b est�mmelserna i punkt 3 f�ranleder

annat, i vardera 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 d et f�retag till

vilket driftst�llet h�r.

3. Vid best�mmandet av fast driftst�lles

inkomst medges avdrag f�r utgifter som upp�

kommit f�r det fasta driftst�llet, h�runder in�

begripna utgifter f�r f�retagets ledning och

allm�nna f�rvaltning, oavsett om utgifterna

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

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

emellertid inte f�r belopp som det fasta drift�

st�llet kan ha betalat till f�retagets huvud�

kontor eller annat f�retaget tillh�rigt kontor

(om inte beloppen utg�r ers�ttning f�r faktis�

ka kostnader) i form av royalty, avgift eller

annan liknande betalning f�r nyttjandet av

patent eller annan r�ttighet, eller i form av

ers�ttning f�r s�rskilda tj�nster eller f�r f�re-

1796

�

SFS 1986:1027

tents or other rights, or by way of commis�

sion, for specific services performed or for
management, or, except in the case of a

banking enterprise, by way of interest on

moneys lent to the permanent establishment.

Likewise, no account shall be taken, in the

determination of the profits of a permanent

establishment, for amounts charged (other�

wise than towards reimbursement of actual

expenses), by the permanent establishment
to the head office of th e enterprise or any of

its other offices, by way of royalties, fees or
other similar p ayments in return for the use

of patents or other rights, or by way of com�

mission for specific services performed or for

management, or, except in the case of a
banking enterprise, by way of interest on

moneys lent to the head office of the enter�
prise or any of its other offices.

4. Insofar as it has been customary in a

Contracting State to determine the profits to

be attributed to a permanent establishment

on the basis of an apportionment of the total

profits of the enterprise to its various parts,

nothing in paragraph 2 shall preclude that

Contracting State from determining the pro�

fits to be taxed by such an apportionment as

may be customary; the method of apportion�

ment adopted shall, however, be such that

the result shall be in accordance with the
principles contained in this Article.

5. No profits shall be attributed to a perma�

nent establishment by reason of the mere

purchase by that permanent establishment of

goods or merchandise for the enterprise.

6. For the purposes of paragraphs 1 to 5,

the profits to be attributed to the permanent

establishment shall be determined by the
same method year by year unless there is

good and sufficient reason to the contrary.

7. Where profits include items of income

which are dealt with separately in other Arti�

cles of this Agreement, then the provisions of

those Articles shall not be affected by the

provisions of this Ar ticle.

tagsledning eller - utom i fr�ga om bankf�re�

tag - i form av r�nta p� kapital utl�nat till det

fasta driftst�llet. P� samma s�tt skall vid be�
st�mmandet av fast driftst�lles inkomst inte

beaktas belopp som det fasta driftst�llet debi�

terat f�retagets huvudkontor eller annat f�re�

taget tillh�rigt kontor (om inte beloppen ut�
g�r ers�ttning f�r faktiska kostnader) i form

av royalty, avgift eller annan liknande betal�

ning f�r nyttjandet av patent eller annan r�t�

tighet, eller i form av e rs�ttning f�r s�rskilda

tj�nster eller f�retagsledning eller - utom i

fr�ga om bankf�retag - i form av r�nta p�

kapital utl�nat till f�retagets huvudkontor el�

ler annat f�retaget tillh�rigt kontor.

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

driftst�lle brukat i en avtalsslutande stat be�

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

retagets hela inkomst p� de olika delarna av

f�retaget, hindrar best�mmelserna i punkt 2

inte att i denna avtalsslutande stat den skatte�

pliktiga inkomsten best�ms genom s�dant

f�rfarande. Den f�rdelningsmetod som an�

v�nds skall dock vara s�dan att resultatet

�verensst�mmer med principerna i denna ar�

tikel.

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

endast av den anledningen att varor ink�ps

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

taget.

6. Vid till�mpningen a v punkterna 1-5 be�

st�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�r�
anleder annat.

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

som behandlas s�rskilt i andra artiklar av det�

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

lar inte av reglerna i f�revaran de artikel.

Artide 8

Shipping and air transport

1. Profits from the operation of ships or

aircraft in international traffic shall be tax-

Artikel 8

Sj�- och luftfart

1. Inkomst genom anv�ndningen av skepp

eller luftfartyg i internationell trafik beskattas

1797

�

' /

SFS 1986:1027

able only in the Contracting State where the

head office of the ente rprise is situated.

2. The provisions of paragraph 1 shall also

apply to profits from the participation in a

pool, a joint business or an international
operating agency.

endast i den avtals slutande stat d�r f�retaget

har sitt huvudkontor.

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

p� inkomst som f�r v�rvas genom deltagande

i en pool, ett gemensamt f�retag eller en in�

ternationell driftsorganisation.

Artide 9

Associated enterprises

1. Where

(a) an enterprise of a Contracting State par�

ticipates directly or indirectly in the manage�

ment, control or capital of an enterprise of

the other Contracting State, or

(b) the same persons participate directly or

indirectly in the management, control or ca�

pital of an enterprise of a Contracting State

and an enterprise of the other Contracting

State,

and in e ither case conditions are made o r

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 that

enterprise and taxed accordingly.

2. Where a Contracting State includes in

the profits of an enterprise of t hat Contract�

ing State - and taxes accordingly - profits

on which an enterprise of the other Contract�

ing State has been charged to tax in that other

Contracting State, and the profits so included

are profits which would have accrued to the

enterprise of the first-mentioned Contracting

State if the conditions made between the two

enterprises had been those which would have

been made between independent enterprises,

then that other Contracting State shall make

an appropriate adjustment to the amount of

the tax charged therein on those profits. In

determining such adjustment, due regard

shall be had to the other provisions of this

Agreement and the competent authorities of

the Contracting States shall if necessary con�

sult each other.

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�

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 stal som ett

f�retag i den andra avtalsslutande staten eller

�ger del i b�da dessa 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 inkomst, 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 av�

talsslutande stat, �ven inr�knas i inkomsten

f�r ett f�retag i den andr a avtalsslutande sta�

ten och beskattas i �verensst�mmelse d�r�

med i denna andra avtalsslutande stat samt

den s�lunda inr�knade inkomsten �r s�dan

som skulle ha tillkommit f�retaget i denna

andra avtalsslutande stat om d e villkor som

avtalats mellan f�retage n hade varit s�dana

som skulle ha avtalats mellan av varandra

oberoende f�retag, skall den f�rstn�mnda av�

talsslutande staten genomf�ra vederb�rlig ju�

stering av det skattebelopp som p�f�rts f�r

inkomsten i denna avtalsslutande stat. Vid

s�dan justering iakttas �vriga best�mmelser i

detta avtal och de beh�riga myndigheterna i

de avtalsslutande staterna �verl�gger vid be�

hov med vara ndra.

1798

�

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 othe r Contracting State.

2. However, such dividends may also be

taxed in the Contracting State of which the

company paying the dividends is a resident,
and according to the laws of that Contracting

State, but if the recipient is the beneficial

owner of the dividends the tax so charged

shall not exceed 10 per cent of the gross

amount of th e dividends.

The provisions of this paragraph shall not

affect the taxation of the company in resp ect

of the profits out of which the dividends are

paid.

3. The term "dividends" as used in this

Article means income from shares or other

rights, not being debt-claims, participating in

profits, as well as income from other corpor�

ate rights which is subjected to the same tax�

ation treatment as income from shares by the
laws of the Contracting State of which the

company making the distribution is a resi�

dent.

4. The provisions of paragraphs 1 and 2

shall not apply if the beneficial owner of th e

dividends, being a resident of a Contracting

State, carries on business in the other Con�

tracting State of which the company paying

the dividends is a resident, through a perma�

nent establishment situated therein, or per�

forms in that other Contracting State inde�

pendent personal services from a fixed base

situated therein, and the holding in respect of

which the dividends are paid is effectively

connected with such permanent establish�

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

sions of Article 7 or Article 14, as the case

may be, shall apply.

5. Where a company which is a resident of

a Contracting State derives profits or income

from t he other Contracting State, that other

Contracting State may not impose any tax on

the dividends paid by the company, except

insofar as such dividends are paid to a resi�
dent of that other Contracting State or insofar

as the holding in respect of which the divi�

dends are paid is effectively connected with a

SFS 1986:1027

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en

avtalsslutande stat till person med he mvist i

den andra avtalsslutande staten f�r beskattas

i denna andra avtalsslutande stat.

2. Utdelningen f�r emellertid beskattas

�ven i den avtalsslutande stat d�r bolaget

som betalar utdelningen har hemvist, enligt

lagstiftningen i denna avtalsslutande stat,

men om mottagaren har r�tt till utdelninge n

f�r skatten inte �verstiga 10 procent av utdel�

ningens bruttobelopp.

Denna punkt ber�r inte bolagets beskatt�

ning f�r vinst av vilken utdelningen betalas.

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

na artikel inkomst av aktier eller andra r�ttig�

heter, som inte �r fordringar, med r�tt till

andel i vinst, samt inkomst av andra andelar i

bolag, som enligt lagstiftningen i den avtals�

slutande stat d�r det utdelande bolaget har

hemvist vid beskattningen behandlas p� sam�

ma s�tt som inkomst av aktier.

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

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

ningen har hemvist i en avtalsslutande stat

och bedriver r�relse i den andra avtalsslu�

tande staten, d�r bolaget som betalar utdel�

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

driftst�lle eller ut�var sj�lvst�ndig yrkesverk�
samhet i denna andra avtalsslutande stat fr�n

d�r bel�gen stadigvarande anordning, samt

den andel p� grund av vilken utdelningen be�

talas �ger verkligt samband med det fasta

driftst�llet eller den stadigvarande anordning�

en. I s�dant fall till�mpas best�mmelserna i

artikel 7 respektive artikel 14.

5. Om bolag med hemvist i en avtalsslu�

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

avtalsslutande staten, far denna andra av�

talsslutande stat inte beskatta utdelning som

bolaget betalar, utom i den m�n utdelningen

betalas till person med hemvist i denna andra

avtalsslutande stat eller i den m�n den andel

p� grund av vilken utdelningen betalas �ger

verkligt samband med fast driftst�lle eller sta-

1799

�

SFS 1986:1027

permanent establishment or a fixed base si�

tuated in that other Contracting State, nor

subject the company's undistributed profits

to a tax on the company's undistributed pro�

fits, even if the dividends paid or the undistri�

buted profits consist wholly or partly of pro�

fits or income arising in that other Contract�
ing State.

digvarande anordning i d enna andra avtals�

slutande stat, och ej heller beskatta bolagets

icke utdelade vinst, �ven om utdelningen el�
ler den icke utdelade vinsten helt eller delvis

utg�rs av inkomst som uppkommit i denna

andra avtalsslutande stat.

Artide 11

Interest

1. Interest arising in a Contracting State

and paid to a resident of the other Contract�

ing State may be taxed in that other Contract�

ing State.

2. However, such interest may also be

taxed in the Contracting State in which it

arises, and according to the laws of that Con�

tracting State, but if the recipient is the bene�

ficial owner of the interest the tax so charged

shall not exceed 10 per cent of the gross

amount of the interest.

3. Notwithstanding the provisions of para�

graph 2, interest derived from a Contracting

State is exempt from tax in t hat State, if it is

paid:

(a) in the case of China:

(i) to the Government of the People's

Republic of China;

(ii) to the People's Bank of China;

(iii) on a loan directly or indirectly fin�

anced or guaranteed by the Bank of China

or the China International Trust and In�

vestment Company (CITIC);

(iv) to a financial institution appointed

by the Government of the People's Repub�

lic of China and mutually agreed upon by

the competent authorities of the two Con�

tracting States;

(b) in the case of Sweden:

(i) to the Government of Sweden;

(ii) to the Bank of Sweden;
(iii) on a loan, directly or indirectly fin�

anced or guaranteed by the Swedish Ex�
port Credit Guarantee Board, the National

Debt Office or the Swedish Fund for Indus�

trial Cooperation with Developing Coun�

tries ("Swedfund");

(iv) to a financial institution appointed

by the Government of Sweden and mutual-

Artikel 11

R�nta

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

stat och som betalas till person med hemvist i

den andra avtalsslutande staten, f�r beskattas

i denna andra avtalsslutande stat.

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

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

r�r, enligt lagstiftningen i denna avtalsslu�

tande stat, men om mottagaren har r�tt till

r�ntan far skatten inte �verstiga 10 procent

av r�ntans bruttobelopp.

3. Utan hinder av punkt 2 skall r �nta som

f�rv�rvas fr�n en avtalsslutande stat undan-

tas fr�n beskattning i denna stat om r�ntan

betalas:

a) betr�ffande Kina:

1) till Folkrepubliken Kinas regering;

2) till Kinas folkbank;
3) f�r l�n som direkt eller indirekt finan�

sieras eller garanteras av Kinas bank eller

Kinas internationella kredit- och investe�

ringsbolag ("CITIC");

4) til l finansinr�ttning utsedd av Folkre�

publiken Kinas regering och �msesidigt

�verenskommen av de beh�riga myndighe�

terna i de b�da avtalsslutande staterna;

b) betr�ffande Sverige:

1) till Sveriges regering;

2) till Sveriges riksbank;

3) f�r l�n direkt eller indirekt finansiera�

de eller garanterade av Fxportkreditn�mn-

den, riksg�ldskontoret eller Fonden f�r in�

dustriellt samarbete med u-l�nder ("Swed�

fund");

4) till finansinr�ttning utsedd av Sveriges

regering och �msesidigt �verenskommen

1800

�

SFS 1986; 1027

ly agreed upon by the competent authori�
ties of the two Contracting States.

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

cle means income from debt-claims of every

kind, whether or not secured by mortgage

and whether or not carrying a right to partici�

pate in the debtor's profits, and in p articular,

income from Government securities and in�

come from bonds or debentures, including

premiums and prizes attaching to such secur�

ities, 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 State in which the interest arises,

through a permanent establishment situated

therein, or performs in that other Contracting

State independent personal services from a

fixed base situated therein, and the debt-

claim in respe ct of which the interest is paid

is effectively connected with such permanent

establishment or fixed base. In such case the

provisions of Article 7 or Article 14, as the

case may be, shall apply.

6. Interest shall be deemed to arise in a

Contracting State when the payer is the Gov�

ernment of that Contracting State, a local

authority thereof or a resident of that Con�

tracting State. Where, however, the person

paying the interest, whether he is a resident

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

tracting State a permanent establishment or a
fixed base in connection with which the in�

debtedness on which the interest is paid was

incurred, and such interest is borne by s uch

permanent establishment or fixed base, then

such i nterest shall be deemed to arise in the

Contracting State in which the permanent es�

tablishment or fixed base is situated.

7. Where, by reason of a special relation�

ship between the payer and the beneficial

owner or between both of them and some

other person, the amount of the interest, hav�

ing regard to the debt-claim for which it is

paid, exceeds the amount which would have

been agreed upon by the payer and the bene-

av de beh�riga myndigheterna i de b�da

avtalsslutande staterna.

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

artikel inkomst av varje slags fordran, anting�

en den s�kerst�llts genom inteckning i f ast

egendom eller inte och antingen den medf�r

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

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

papper som utf�rdats av staten och inkomst

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

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

bentures. Straffavgift p� grund av sen betal�

ning ans es inte som r�nta vid till�mpningen

av denna artikel.

5. Best�mmelserna i pu nkterna 1 och 2 till-

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

har hemvist i en avtalsslutande stat och be�

driver r�relse i den an dra avtalsslutande sta�

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

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

yrkesverksamhet i denna andra avtalsslu�

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

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

betalas �ger verkligt samband med det fasta

driftst�llet eller den stadigvarande anordning�

en. I s�dant fall till�mpas best�mmelserna i

artikel 7 respektive artikel 14.

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

tande stat om utbetalaren �r den statens rege�

ring, lokal myndighet eller person med hem�
vist i d enna avtalsslutande stat. Om emeller�

tid den person som betalar r�ntan, antingen
han har hemvist i en avtals slutande stat eller

inte, i en avtalsslutande stat har fast drift�
st�lle eller stadigvarande anordning i sam�

band varmed den skuld uppkommit p� vilken
r�ntan betalas, och r�ntan belastar det fasta

driftst�llet eller den stadigvarande anordning�
en, anses r�ntan h�rr�ra fr�n den avtalsslu�

tande stat d�r det fasta driftst�llet eller den

stadigvarande anordningen finns.

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

mellan utbetalaren och den som har r�tt till

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

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

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

belopp som skulle ha avtalats mellan utbeta�
laren och den som har r�tt till r�ntan om

1801

�

SFS 1986:1027

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 accord ing to the laws of each

Contracting State, due regard being had to

the other provisions of this A greement.

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

best�mmelserna i denna artikel endast p�

sistn�mnda belopp. I s�dant fall beskattas

�verskjutande belopp enligt lagstiftningen i

vardera avtalsslutande staten med iakttagan�

de av �vriga best�mmelser i detta avtal.

Artide 12

Royalties

1. Royalties arising in a Contracting State

and paid to a resident of th e other Contract�

ing State may be taxed in that other Contract�
ing State.

2. However, such royalties may also be

taxed in the Contracting State in which they

arise, and according to the laws of that Con�

tracting State, but if the recipient is the bene�

ficial owner of the royalties the tax so

charged shall not exceed 10 per cent of the

gross amount of the royalties.

3. The term "royalties" as used in this

Article means payments of any kind received

as a consideration for the use of, or the right

to use, any copyright of literary, artistic or

scientific work including cinematograph films

and films or tapes for radio or television

broadcasting, any patent, know-how, trade

mark, design o r 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.

4. The provisions of paragraphs 1 and 2

shall not apply if the beneficial owner of the

royalties, being a resident of a Contracting

State, carries on business in the other Con�

tracting State in which the royalties arise,

through a permanent establishment situated

therein, or performs in that other Contracting

State independent personal services from a

fixed base situated therein, and the right or

property in resp ect of which the royalties are

paid is effectively c onnected with such per�

manent establishment or fixed base. In such

case the provisions of Article 7 or Article 14,

as the case may be, shall apply .

5. Royalties shall be deemed to arise in a

Contracting State when the payer is the Gov-

Artikel 12

Royalty

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

tande stat och som betalas till person med

hemvist i den andra avtalsslutande staten, f�r

beskattas i denna andra avtalsslutande stat.

2. Royaltyn f� r emellertid beskattas �ven i

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

r�r, enligt lagstiftningen i denna avtalsslu�

tande stat, men om mottagaren har r�tt till

royaltyn far skatten inte �verstiga 10 procent

av royaltyns bruttobelopp.

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

artikel varje slags betalning som mottages s�

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

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

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

pet biograffilm och inspelningar f�r radio el�

ler television, patent, know-how, varum�rke,

m�nster eller modell, ritning, hemligt recept

eller hemlig tillverkningsmetod eller f�r nytt�

jandet av eller r�tten alt nyttja industriell,

kommersiell eller vetenskaplig utrustning el�

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

striell, kommersiell eller vetenskaplig natur.

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

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

har hemvist i en avtalsslutande stat och be�

driver r�relse i den and ra avtalsslutande sta�

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

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

yrkesverksamhet i denna andra avtalsslu�

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

ordning, samt den r�ttighet eller egendom i

fr�ga om vilken royaltyn betalas �ger verkligt

samband med d et fasta driftst�llet eller den

stadigvarande anordningen. 1 s�dant fall till -

l�mpas best�mmelserna i artikel 7 respektive

artikel 14.

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

tande stat om utbetalaren �r den statens rege-

1802

�

SFS 1986:1027

ernment of that Contracting State, a local

authority thereof or a resident of that Con�

tracting State. Where, however, the person

paying the royalties, whether he is a resident

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

tracting State a permanent establishment or a

fixed base in connection with which the liabi�

lity to pay the royalties was incurred, and

such royalties are borne by s uch permanent
establishment or fixed base, then such royal�

ties shall be deemed to arise in the Contract�
ing State in which the permanent establish�

ment or fixed base is situated.

6. Where, by reason of a special relation�

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

other person, the amount of the royalties,

having regard to the use, right or information

for which th ey are paid, exceeds the amount

which would have been agreed upon by the

payer and the beneficial owner in the absence

of such relationship, the provisions of this

Article shall apply only to the last-mentioned

amount. In such case, the excess part of th e

payments shall remain taxable according to

the laws of each Contracting State, due re�

gard being had to the other provisions of this

Agreement.

ring, lokal myndighet eller person med hem�

vist i d enna avtalsslutande stat. Om emeller�

tid den person som betalar royaltyn, antingen
han har hemvist i en avta lsslutande stat eller

inte, i en avtalsslutande stat har fast drift�

st�lle eller stadigvarande anordning i sam�

band varmed skyldigheten att betala royaltyn

uppkommit och royaltyn belastar det fasta

driftst�llet eller den stadigvarande anordning�

en, anses royaltyn h�rr�ra fr�n den avtalsslu�
tande stat d�r det fasta driftst�llet eller den

stadigvarande anordningen �r bel�gen.

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

mellan utbetalaren och den som har r�tt till

royaltyn eller mellan dem b�da och annan

person royaltybeloppet, med h�nsyn till det
nyttjande, den r�tt eller den upplysning f�r

vilken royaltyn betalas, �verstiger det belopp

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

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

serna i denna artikel endast p� sistn�mnda

belopp. I s�dant fall beskattas �verskjutande

belopp enligt lagstiftningen i v ardera avtals�

slutande staten med iakttagande av �vriga

best�mmelser i detta avtal.

Artide 13

Capital gains

1. Gains derived by a resident of a Con�

tracting State from the alienation of immova�

ble property referred to in Article 6 and si�

tuated in the other Contracting State may be
taxed in that o ther Contracting State.

2. Gains from the alienation of movable

property forming part of the business pro�

perty of a permanent establishment which an

enterprise of a Contracting State has in the

other Contracting State or of movable pro�

perty pertaining to a fixed base available to a

resident of a Contracting State in the other

Contracting State for the purpose of perform�

ing independent personal services, including

such gains from the alienation of such a per�
manent establishment (alone or together with

Artikel 13

Realisationsvinst

1. Vinst, som person med hemvist i en

avtalsslutande stat f�rv�rvar p� grund av

�verl�telse av s�dan fast egendom som avses
i artikel 6 och som �r bel�gen i den andra

avtalsslutande staten, f�r beskattas i denna

andra avtalsslutande stat.

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

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

avtalsslutande stat har i den and ra avtalsslu�

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

till stadigvarande anordning f�r att ut�va
sj�lvst�ndig yrkesverksamhet, som person

med hemvist i en avtalssl utande stat har i den

andra avtalsslutande staten, f�r beskattas i

denna andra avtalsslutande stat. Detsamma
g�ller vinst p� grund av �verl�telse av s�dant

1803

" i ;

�

SFS 1986:1027

the whole enterprise) or of such a fixed base,

may be taxed in that othe r Contracting State.

3. Gains from the alienation of ships or

aircraft operated in international traffic and

movable property, pertaining to the opera�

tion of such ships or aircraft shall be taxable

only in the Contracting State in which the

head office of the enterprise is situated.

4. Gains from the alienation of shares of

the capital stock of a company the property

of which consists directly or indirectly princi�

pally of immovable property situated in a

Contracting State may be taxed in that Con�

tracting State.

5. Gains from the alienation of shares other

than those mentioned in paragraph 4 repre�

senting a participation of at least 25 per cent

in a company which is a resident of a Con�

tracting State may be taxed in that Contract�

ing State.

6. Gains derived by a resident of a Con�

tracting State from the alienation of any pro�

perty other than that referred to in para�

graphs 1 to 5 and arising in the other Con�

tracting State may be taxed in that other Con�

tracting State.

fast driftst�lle (f�r sig elle r tillsammans med

hela f�retaget) eller av s�dan stadigvarande

anordning.

3. Vinst p� grund av �verl�telse av skepp

eller luftfartyg som anv�nds i internationell

trafik och l�s egendom som �r h�nf�rlig till

anv�ndningen av s�dana skepp eller luftfar�

tyg beskattas endast i den avtalsslutande stat

d�r f�retaget har sitt huvudkontor.

4. Vinst p� grund av �verl�telse av aktier i

ett bolag v ars tillg�ngar dire kt eller indirekt

huvudsakligen best�r av fast egendom bel�

gen i en avtalsslutande stat f�r beskattas i

denna avtalsslutande stat.

5. Vinst p� grund av �verl�telse av aktier

av annat slag �n s �dana som avses i punkt 4,

vilka utg�r en andel av minst 25 procent i ett

bolag med hemvist i en avtalsslutande stat,

far beskattas i denna avtalsslutande stat.

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

egendom �n s�dan som avses i punkterna 1-5

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

staten far beskattas i den na andra avtalsslu�

tande stat.

Artide 14

Independent personal services

1. Income derived by a resident of a Con�

tracting State in respect of professional ser�

vices or other activities of an independent

character shall be taxable only in that Con�

tracting State except in on e of the following

circumstances, when such income may also

be taxed in the other Contracting State:

(a) if he has a fixed base regularly available

to him in the other Contracting State for the

purpose of performing his a ctivities; in that

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

butable to that fixed base may be taxed in

that other Contracting State;

(b) if his stay in the other Contracting State

is for a period or periods exceeding in the

aggregate 183 days in the calendar year con�

cerned; in that case, only so much of the

income as is derived from his activities per-

Artikel 14
Sj�lvst�ndig yrkesut�vning

1. Inkomst, som person med hemvist i en

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

fritt yrke eller annan sj�lvst�ndig verksam�

het, beskattas endast i den na avtalsslutande

stat, utom om n�gon av f�ljande omst�ndig�

heter f�religger, d� s�dan inkomst f�r beskat�

tas �ven i den andra avtalsslutande staten:

a) om han i den andra avtalsslutande staten

har en stadigvarande anordning som regel�

m�ssigt st�r till hans f�rfogande f�r att ut�va

verksamheten; i s�dant fall f�r endast den del

av inkomsten beskattas i denna andra av�

talsslutande stat som �r h�nf�rlig till denna

stadigvarande anordning;

b) om han vistas i den andra avtalsslutande

staten under tidrymd eller tidrymder som

sammanlagt �verstiger 183 dagar under ka�

lender�ret i fr�ga; i s�dant fall f�r end ast den

del av inkomsten som f�rv�rvas genom verk-

1804

�

I "

SFS 1986:1027

'"fi

' ' �v

formed in that other Contracting State may

be taxed in that other Contracting State.

2. The term "professional services" in�

cludes, especially, independent scientific, li�

terary, artistic, eductional or teaching activi�

ties as well as the independent activities of

physicians, lawyers, engineers, architects,
dentists and accountants.

samhet som ut�vas i den na andra avtalsslu�

tande stat beskattas i denna andra avtalsslu�

tande stat.

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

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

konstn�rlig verksamhet, uppfostrings- och

undervisningsverksamhet samt s�dan sj�lv�

st�ndig verksamhet som l�kare, advokat, in�

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

�var.

Artide 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 respect of an employ�

ment shall be taxable only in that Contracting

State unless the employment is exercised in

the other Contracting State. If the employ�

ment is so exercised, such remuneration as is

derived therefrom may be ta xed in that other
Contracting State.

2. Notwithstanding the provisions of para�

graph 1, remuneration derived by a resident

of a Contracting State in respect of an em�

ployment exerci sed in the other Contracting

State shall be taxable only in the first-men�

tioned Contracting State, if:

(a) the recipient is present in that other

Contracting State for a period or periods not

exceeding in the aggregate 183 days in the

calendar year concerned; and

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

half of, an employer who is not a resident of

that other Contracting State; and

manent estab lishment or a fixed base which

the employer has in that other Contracting

State.

3. Notwithstanding the provisions of para�

graphs 1 and 2, remuneration derived in re�

spect of an employment exercised aboard a
ship or aircraft operated in international traf�

fic by an enterprise of a Contracting State

may be taxed in th at Contracting State.

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

18, 19, 20 och 21 f�ranlede r annat, beskattas

l�n och annan liknande ers�ttning, som per�

son med hemvist i en avtalsslutande stat upp�

b�r p� grund av anst�llning, endast i d enna

avtalsslutande stat, s�vida inte arbetet utf�rs

i den andra avtalsslutande staten. Om arbetet

utf�rs i de nna andra avtalsslutande stat, far

ers�ttning som uppb�rs f�r arbetet beskattas
d�r.

2. Utan hinder av best�mmelserna i punkt

1 beska ttas 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 avtalsslutande sta�

ten, om:

a) mottagaren vistas i denna andra avtals�

slutande stat under tidrymd eller tidrymder
som sammanlagt inte �verstiger 183 dagar un�
der kalender�ret i fr�ga, och

b) ers�ttningen betalas av arbetsgivare som

inte har hemvist i denna andra avtalsslutande
stat eller p� dennes v�gnar, samt

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbetsgi�

varen har i denna andra avtalsslutande stat.

3. Utan hinder av best�mmelserna i punk�

terna 1 och 2 f�r ers�ttning f�r arbete, som

utf�rs ombord p� skepp eller luftfartyg som

anv�nds i internationell trafik av ett f�retag i
en avtalsslutande stat, beskattas i denna av�

talsslutande stat.

1805

-C;-,

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SFS 1986:1027

Artide 16
Directors' fees and remunerations of top-le�
vel 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 ot her Contracting State.

2. Salaries, wages and other similar remun�

eration derived by a resident of a Contracting

State in his capacity as an official in a top-le�

vel managerial position of a company which

is a resident of the other Contracting State

may be taxed in that other Contracting State.

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 egenskap av med�
lem i styrelse eller annat liknande organ i

bolag med hemvist i den andra avtalsslutande

staten, f�r beskattas i denna andra avtalsslu�

tande stat.

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

person med hemvist i en avtalsslutande stat

uppb�r i egenska p av tj�nsteman med h�gre

f�retagsledande funktion i bolag med hemvist

i den andra avtalsslutande staten, f�r beskat�

tas i denna andra avtalsslutande stat.

Artide 17

Artistes and athletes

1. Notwithstanding the provisions of Arti�

des 14 and 15, income derived by a resident

of a Contracting State as an entertainer, such

as a theatre, motion picture, radio or televi�

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

from his personal activities as such exercised

in the other Contracting State, may be taxed

in that othe r Contracting State.

2. Where income in respect of personal

activities exercised by an entertainer or an

athlete in his 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 e ntertainer or athlete are

exercised.

3. Notwithstanding the provisions of para�

graphs 1 and 2, income derived by enter�

tainers or athletes who are residents of a

Contracting State from acti vities referred to

in paragraphs I and 2 exercised in the other

Contracting State under a plan of cultural

exchange between the Governments of the

Contracting States, shall be exempt from tax

in that other Contr acting State.

Artikel 17
Artister och idrottsm�n

1. Utan hinder av best�mmelserna i artik�

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

hemvist i en avtalsslutande stat f�rv�rvar ge�

nom sin personliga verksamhet i den andra

avtalsslutande staten i egenskap av artist, s�

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

ler televisionsartist eller musiker, eller av

idrottsman, beskattas i denna andra avtals�

slutande stat.

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 arti klarna 7, 14 och 15, b eskattas i den

avtalsslutande stat d�r artisten eller idrotts�

mannen ut�var verksamheten.

3. Utan hinder av best�mmelserna i punk�

terna 1 och 2 skall inkomst, vilken f�rv�rvas

av artist eller idrottsman med hemvist i en

avtalsslutande stat fr�n verksamhet som

avses i pun kterna 1 och 2 och som ut�vas i

den andra avtalsslutande staten enligt en plan

f�r kulturellt utbyte mellan regeringarna i de

avtalsslutande staterna, undantas fr�n be�

skattning i denna andra avtalsslutande stat.

1806

�

SFS 1986:1027

Artide 18

Pensions

1. Subject to the provisions of paragraph 2

of Artide 19, pensions and other similar re�

muneration paid t o a resident of a Contract�

ing State in consideration of past employ�

ment shall be taxable only in that Contracting

State.

2. Notwithstanding the provisions of para�

graph 1, pensions paid and other similar pay�

ments made under the social security system

or from a special fund of a Contracting State
or local authority thereof shall be taxable
only in that Contractin g State.

Artikel 18

Pension

1. Om inte best�mmelserna i artikel 19

punkt 2 f�ranleder annat, beskattas pension

och annan liknande ers�ttning, som med an�

ledning av tidigare anst�llning betalas till per�

son med hemvist i en av talsslutande stat, en�

dast i denna avtalsslutande stat.

2. Utan hinder av best�mmelserna i punkt

1 beskattas pension och annan liknande er�

s�ttning, vilken betalas enligt socialf�rs�k�

ringssystemet i en avtalsslutande stat eller

fr�n en s�rskild fond som bildats av denna

avtalsslutande stat eller dess lokala myndig�

heter, endast i denna avtalsslutande stat.

Artide 19

Government services

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

paid by the Government of a Contracting

State or a local authority thereof to an indivi�

dual in respect of services rendered to the
Government of that Contracting State or a

local authority thereof, in the discharge of

functions of a governmental nature, shall be

taxable only in that C ontracting State.

(b) However, such remuneration shall be

taxable only in t he other Contracting State if

the services are rendered in th at other Con�

tracting State and the individual is a resident

of that other Contracting State who:

(i) is a national of t hat other Contracting

State; or

(ii) did not become a resident of that

other Contracting State solely for the pur�

pose of rendering the services.

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

created by, the Government of a Con tracting
State or a local authority thereof to an indivi�

dual in respect of services rendered to the

Government of that Contracting State or a

local authority thereof, in the discharge of
functions of a governmental nature, shall be

taxable only in that Contracting 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

other Contracting State.

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

Artikel 19

Offentlig tj�nst

1. a) Ers�ttning, med undantag av pension,

som betalas av regeringen i en avtalsslutande

stat eller dess lokala myndigheter till fysisk

person p� grund av offentligt uppdrag i denna

avtalsslutande stats regerings eller dess lo�

kala myndigheters tj�nst beskattas endast i

denna avtalsslutande stat.

b) S�dan ers�ttning beskattas emellertid

endast i den andra avtalsslutande staten om

arbetet utf�rs i denna andra avtalsslutande

stat och personen i fr�ga har hemvist i denna
andra avtalsslutande stat och

1) � r medborgare i denna andra avtals�

slutande stat, eller

2) inte fick hemvist i denna andra av�

talsslutande stat uteslutande f�r att utf�ra

arbetet.

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

fonder inr�ttade av, regeringen i en avtalsslu�

tande stat eller dess lokala myndigheter till

fysisk person p� grund av offentligt uppdrag i

denna avtalsslutande stats regerings eller
dess lokala myndigheters tj�nst, beskattas

endast i denna avtalsslutande stat.

b) S�dan pension beskattas emellertid en�

dast i den andra avtalsslutande staten om per�

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

denna andra avtalsslutande stat.

3. Best�mmelserna i arti klarna 15, 16, 17

1807

i!.-''-

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SFS 1986:1027

18 shall apply to remuneration and pensions

in respect of service s rendered in connection

with a business carried on by the Govern�

ment of a Contracting State or a local author�
ity thereof.

och 18 till�mpas p� ers�ttning och pension

som betalas p� grund av a rbete som utf�rts i

samband med r�relse som bedrivs av rege�

ringen i en avtalsslutande stat eller dess lo�

kala myndigheter.

Artide 20

Students and trainees

A student, business apprentice or trainee

who is or was immediately before visiting a

Contracting State, a resident of the other

Contracting State and who is present in the

first-mentioned Contracting State solely for

the purpose of his education, training or ob�

taining special technical experience shall be

exempt from tax in that first-mentioned Con�

tracting State with respect to:

(a) payments received from sources out�

side that Contracting State for the purpose of

his maintenance, education, study, research

or training;

(b) gr ants, scholarships or awards from a

government or a scientific, educational or

other tax-exempt organization; and

formed in that Contracting State provided

that the income does not exceed 18 000 Swe�

dish kronor or its equivalent in Chinese yuan

for any taxable year.

The benefits provided under sub-paragraph

as is reasonably necessary to complete the

education or training, but shall in no event

exceed a period of seven consecutive years.

Artikel 20
Studerande, praktikanter m.fl.

Studerande, aff�rspraktikant eller l�rling,

som har eller omedelbart f�re en vistelse i en

avtalsslutande stat hade hemvist i den andra

avtalsslutande staten och som uppeh�ller sig i

den f�rstn�mnda avlalsslutande staten enbart

f�r sin undervisning eller utbildning eller f�r

att erh�lla s�rskild teknisk erfarenhet, skall

undantas fr�n beskattning i denna avtalsslu�

tande stat f�r:

a) betalning som mottages fr�n k�lla utan�

f�r denna avtalsslutande stat f�r hans uppe�

h�lle, undervisning, studier, forskning eller

utbildning;

b) bidrag, stipendium eller bel�ning fr�n en

regering eller en vetenskaplig, utbildnings- el�

ler annan skattebefriad organisation; och

c) inkomst av arbete som utf�rs i denna

avtalsslutande stat under f�ruts�ttning att in�

komsten inte �verstiger 18 000 svenska kro�

nor eller motv�rdet i kinesiska yuan under ett

beskattnings�r.

Skattebefrielse enligt punkt c) ovan

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

fordras f�r att fullborda undervisningen eller

utbildningen, men f�r inte i n�got fall avse

l�ngre tidrymd �n sju p� varandra f�ljande �r.

Artide 21
Teachers and researchers

1. An individual who is a resident of a

Contracting State at the beginning of his visit

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 or scientific research institution

situated in that other Contracting State and

approved by an educational authority of that

other Contracting State, is present in that

other Contracting State for the primary pur�

pose of teaching, giving lectures or engaging

Artikel 21

L�rare och forskare

1. En fysisk person, som har hemvist i en

avtalsslutande stat vid p�b�ijandet av en vis�

telse i den andra avtalsslutande staten och

som, p� inbjudan av regeringen i denna andra

avtalsslutande stat eller av universitet eller

annan undervisnings- eller vetenskaplig

forskningsinstitution bel�gen i denna andra

avtalsslutande stat och erk�nd av undervis�

ningsmyndighet d�r, vistas i denna an dra av�

talsslutande stat huvudsakligen f�r att f�rel�

sa eller bedriva undervisning eller forskning

1808

�

SFS 1986:1027

in research at such university or other educa�

tional o r scientific research institution shall

be exempt from tax by that other Contracting

State on his income from personal services

for teaching, giving lectures or engaging in

research at such university or other educa�
tional or scientific research institution for a

period not exceeding three years from the

date of his a rrival in that other Contracting
State.

2. The exemption granted under paragraph

1 shall not apply to income from research if

such research is undertaken not in t he public

interest but primarily for the private benefit

of a specific person or specific persons.

vid s�dant universitet eller s�dan annan un�

dervisnings- eller vetenskaplig forskningsin�

stitution, �r undantagen fr�n beskattning i

denna andra avtalsslutande stat f�r inkomst

p� grund av undervisning eller forskning vid

s�dant universitet eller s�dan annan under-

visnings- eller vetenskaplig forskningsanstalt

under en tidrymd som inte �verstiger tre �r,

r�knat fr�n dagen f�r hans ankomst till denna

andra avtalsslutande stat.

2. Skattebefrielse enligt punkt 1 medges

inte betr�ffande inkomst av forskning, om

forskningen sker, inte i allm�nt intresse, utan

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

vissa personers privata intressen.

Artide 22

Other income

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

tracting State not dealt with in the foregoing

Articles of this Agreement and arising in th e

other Contracting State may be taxed in that

other Contracting State.

2. However, items of income of a resident

of a Contracting State, wherever arising, not
dealt with in the foregoing Articles of this

Agreement, and other than those referred to
in p aragraph 1, shall be taxable only in that

Contracting State.

3. The provisions of paragraphs 1 and 2

shall not apply to income, other than income

from immovable pr operty as defined in para�
graph 2 of Article 6, if t he recipient of s uch

income who is a resident of a Contracting

State, carries on business in the other Con�

tracting State through a permanent establish�

ment situated therein, or performs in that

other Contracting State independent personal

services from a fixed base situated therein,
and th e right o r property in re spect of which

the income is paid is effectively connected
with suc h permanent establishment or fixed

base. In such case the provisions of Article 7

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

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 av detta avtal

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

staten, f�r beskattas i denna an dra avtalsslu�

tande stat.

2. Inkomst, som inte behandlas i f�reg�en�

de artiklar i det ta avtal och som inte avses i

punkt 1 och som person med hemvist i en

avtalsslutande stat f�rv�rvar, beskattas en�
dast i denna avtalsslutande stat, oavsett var�

ifr�n inkomsten h�rr�r.

3. Best�mmelserna i punkterna 1 och 2 ti ll-

l�mpas inte p� inkomst, med undantag f�r

inkomst av fast egendom som avses i artikel 6

punkt 2, om mottagaren av inkomsten har

hemvist i en avtalsslutande stat och bedriver

r�relse i den andra avtalsslutande staten fr�n

d�r bel�get fast driftst�lle eller ut�var sj�lv�

st�ndig yrkesverksamhet i denna andra av�

talsslutande stat fr�n d�r bel�gen stadigva�

rande anordning, samt den r�ttighet eller

egendom i fr�ga om vilken inkomsten betalas

�ger verkligt samband med det fasta driftst�l�

let eller den stadigvarande anordningen. I s�
dant fall till�mpas b est�mmelserna i artikel 7

respektive artikel 14.

1809

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"U'

-'t,.

SFS 1986:1027

Artide 23

Elimination of double taxation

1. In the case of China, double taxation

shall be avoided as follows:

(a) Where a resident of China derives in�

come from Sweden the amount of Swedish

tax payable in respect of t hat income in ac�

cordance with the provisions of this Agree�

ment may be allowed a s a credit against the

Chinese tax imposed on that resident. The

amount of credit, however, shall not exceed

the amount of t he Chinese tax computed as

appropriate to that income in accordance

with the taxation laws and regulations of
China.

(b) Where the income derived from Swe�

den is a dividend paid by a company which is

a resident of Sweden to a company which is a

resident of China and which owns not less

than 10 per cent of the share capital of the

company paying the dividend, the credit shall

take into account the Swedish tax payable by

the company paying the dividend in respect

of its income.

2. In the case of Sweden, double taxation

shall be avoided as follows:

(a) Where a resident of Sweden derives

income which under the laws of China and in
accordance with the provisions of this Agree�
ment may be taxed in China, Sweden shall

allow subject to the provisions of the law

of Sweden concerning credit for foreign tax

(as it may be amended from time to time

without changing th e general principle here�

of) - as a deduction from the tax on such

income, an amount equal to the Chinese tax

paid in respect of such incom e.

(b) Notwithstanding the provisions of sub�

paragraph (a), where a resident of Sweden

derives income which in accordance with the

provisions of Article 7 or Article 14, or gains

which in a ccordance with the provisions of

paragraph 2 of Article 13, may be taxed in

China, Sweden shall exempt such income or

gains from tax provided that the principal

part of the income or gains arises from busi�

ness activities or independent personal ser�

vices carried on within China.

paragraph (a), dividends paid by a company

Artikel 23
Undvikande av dubbelbeskattning

I. Betr�ffande Kina undviks dubbelbe�

skattning p� f�ljande s�tt:

a) I fall d� person med hemvist i Kina f�r�

v�rvar inkomst fr�n Sverige f�r den svenska

skatt som betalas f�r denna inkomst enligt

best�mmelserna i detta avtal avr�knas mot

den kinesiska skatt som p�f�rs denna person.

Avr�kningsbeloppet f�r emellertid inte �ver�

stiga den del av den kinesiska skatten som �r

h�nf�rlig till denna inkomst enligt skattelag�

stiftningen i Kina.

b) Om inkomsten som f�rv�rvas fr�n Sveri�

ge utg�rs av utdelning, som bolag med hem�

vist i Sverige betalar till bolag med hemvist i

Kina, vilket �ger minst 10 procent av aktieka�

pitalet i det bolag som betalar utdelningen,

skall vid avr�kningen medtas den svenska

skatt som bolaget som betalar utdelningen

erl�gger f�r sin inkomst.

2. Betr�ffande Sverige undviks dubbelbe�

skattning p� f�ljande s�tt:

a) I fall d� person med hemvist i Sverige

uppb�r inkomst som enligt kinesisk lagstift�

ning och enligt best�mm elserna i dett a avtal

f�r beskattas i Kina, skall Sverige i enlighet

med best�mmelserna i svensk lagstiftning be�

tr�ffande avr�kning av utl�ndsk skatt (�ven i

den lydelse de framdeles kan f� genom att

�ndras utan att den allm�nna princip som

anges h�r �ndras) - fr�n skatten p� s�dan

inkomst avr�kna ett belopp motsvarande den

skatt som erlagts i Kina f�r inkomsten.

b) I fall d� person med hemvist i Sverige

f�rv�rvar inkomst eller vinst som enligt be�

st�mmelserna i artikel 7 eller artikel 14 re�

spektive artikel 13 punkt 2 f�r beskattas i

Kina, skall Sv erige, utan hinder av best�m�

melserna i p unkt a), undanta s�dan inkomst

eller vinst fr�n skatt. Denna best�mmelse g�l�

ler dock endast om den �verv�gande delen av

inkomsten eller vinsten h�rr�r fr�n r�relse

eller sj�lvst�ndig yrkesut�vning som bedrivs

i Kina.

c) Utan hinder av best�mmelserna i punkt

a) �r utdelning fr�n bolag med hemvist i Kina

1810

�

SFS 1986:1027

being a resident of China to a company which

is a resident of Sweden shall be exempt from

Swedish tax to the extent that the dividends

would have been exempt under Swedish law
if both companies had been Swedish com�
panies.

(d) Where a resident of Sweden derives

income which, in a ccordance with the provi�
sions of Article 8, paragraph 3 of A rticle 13,

paragraph 2 of Article 18 and paragraphs 1

and 2 of Article 19, shall be taxable only in
China, or derives income or gains which in

accordance with sub-paragraph (b) of this

paragraph shall be exempt from Swedish tax,

Sweden may take such income or gains into
account when determining the graduated rate
of Swedish tax .

3. For the purpose of sub-paragraph (a) of

paragraph 2, in respect of the items of income
referred to in Articles 10, 11 and 12 the

amount of "Chinese tax paid" shall be

deemed to be equal to 10 per cent of the gross
dividends, 10 per cent of the gross interest
and 20 per cent of the gross royalties.

The provisions of this paragraph shall ap�

ply only for the first ten years for which this

Agreement is effective. This period may be

extended by mutual agreement between the
competent authorities of the Contracting
States.

till bolag med hemvist i Sverige undantagen

fr�n svensk skatt i den m�n utdelningen enligt

svensk lagstiftning skulle ha varit undantagen
fr�n svensk skatt om b�da bolagen hade varit

svenska bolag.

d) I fall d � person med hemvist i Sverige

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

na i artikel 8, artikel 13 punkt 3, artikel 18
punkt 2 och artikel 19 punkterna 1 och 2

beskattas endast i Kina, eller f�rv�rvar in�
komst eller vinst, som enligt best�mmelserna

i punkt b) skall undantas fr�n svensk skatt,

f�r Sverige beakta inkomsten eller vinsten

vid best�mmandet av svensk progressiv

skatt.

3. Vid till�mpningen av punkt 2 a) skall, i

fr�ga om inkomst som avses i artikl arna 10,

11 o ch 12, "den skatt som erlagts i Kina"

anses uppg� till 10 p rocent av utdelningens

bruttobelopp, 10 p rocent av r�ntans brutto�

belopp respektive 20 procent av royaltyns
bruttobelopp.

Best�mmelserna i denna punkt g�ller en�

dast de f�rsta tio �r under vilket de tta avtal

till�mpas. Denna tidrymd kan f�rl�ngas ge�

nom �msesidig �verenskommelse mellan de

beh�riga myndigheterna i de avtalsslutande

staterna.

Artide 24

Non-discrimination

1. Nationals of a Contracting state shall not

be subjected in the other Contracting State to

any taxation or any requirement connected

therewith, which is other or more burden�
some than the taxation and connected re�

quirements to which nationals of that other

Contracting State in the same circumstances
are or may be subjected. The provisions of

this paragraph shall, notwithstanding the

provisions of Article 1, also apply to persons
who are not residents of one or both of the

Contracting States,

2. The taxation on a permanent establish�

ment which an enterprise of a Contracting

State has in the other Contracting State shall

not be less favourably levied in that other

Artikel 24

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat skall

inte i den andra avtalsslutande staten bli f�re�

m�l f�r beskattning eller d�rmed samman�

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

sammanh�ngande krav som medborgare i
denna andra avtalsslutande stat under samma
f�rh�llanden �r eller kan bli underkastad.

Utan hinder av best�mmelserna i artikel 1

till�mpas denna best�mmelse �ven p� person
som inte har hemvist i en avtalsslutande stat

eller i b�da avta lsslutande staterna,

2. Beskattningen av fast driftst�lle, som

f�retag i en av talsslutande stat har i den and�

ra avtalsslutande staten, skall i denna andra

avtalsslutande stat inte vara mindre f�rdelak-

1811

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SFS 1986:1027

Contracting State than the taxation levied on

enterprises of that other Contracting State

carrying on the same activities. The provi�

sions of this paragraph shall not be construed

as obliging a Contracting State to grant to

residents of the other Contracting State any

personal allowances, reliefs and reductions

based on its policy or on account of civil

status 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, or paragraph 6 of Article 12, apply, inter�

est, royalties and other disbursements paid

by an enterprise of a Contracting State to a

resident of the other Contracting State shall,

for the purpose of determining the taxable

profits of such enterprise, be de ductible un�

der the same conditions as if they had been

paid to a resident of the first-mentioned Con�

tracting State.

4. Enterprises of a Contracting State, the

capital of which is wholly or partly owned or

controlled, directly or indirectly, by one or

more residents of the other Contracting

State, shall not be subje cted in the first-men�

tioned Contracting State to any taxation or

any requirement connected therewith which

is other or more burdensome than the taxa�

tion and connected requirements to which

other similar enterprises of the first-men�

tioned Contracting State are or may be sub�

jected.

5. The provisions of this Article shall,

notwithstanding the provisions of Article 2,

apply to taxes of every kind and description .

tig �n beskattningen av f�retag i denna andra

avtalsslutande stat, som bedriver verksamhet

av samma slag. Best�mmelserna i denna

punkt anses inte medf�ra skyldighet f�r en

avtalsslutande stat att medge person med

hemvist i den and ra avtalsslutande staten s�

dant personligt avdrag vid bes kattningen, s�

dan befrielse eller s�dan neds�ttning av poli-

cy-sk�l eller p� grund av civilst�nd eller f�r-

s�ijningsplikt mot familj som medges person

med hemvist i den egna sta ten.

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

kel 9 punkt 1, artikel 11 punkt 7 eller artikel

12 punkt 6 till�mpas, �r r�nta, royalty och

annan betalning fr�n f�retag i en avtalsslu�

tande stat till person med hemvist i den andra

avtalsslutande staten avdragsgilla vid be�

st�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 avtalsslutande 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 avtalsslu�

tande staten bli f�rem�l f�r b eskattning eller

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

nat slag eller mer tyngande �n den beskatt�

ning och d�rmed sammanh�ngande krav som

annat liknande f�retag i den f�rstn�mn da av�

talsslutande staten �r eller kan bli underkas�

tat.

5. Utan hinder av best�mmelserna i artikel

2 till�mpas best�mmelserna i f�revarande ar�

tikel p� skatter av varje slag och beskaffen�

het.

Artide 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 Agree�

ment, he may, irrespective of the remedies

provided by the domestic laws of those Con�

tracting States, present his case to the com�
petent authority of the Contracting State of

Artikel 25

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslu�

tande stat eller b�da avtalsslutande staterna

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

kommer att medf�ra beskattning som strider

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

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

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

slutande staters interna r�ttsordning, fram-

1812

�

SFS 1986:1027

which he is a resident or, if his case comes

under paragraph 1 of Article 24, to that of the

Contracting State of which he is a national.

The case must be presented within three

years from the first notification of the action

resulting in taxation not in accordance with
the provisions of the Agreement.

2. The competent authority shall endea�

vour, if the objection appears to it to be justi�
fied and if it is not itself able to arrive at a

satisfactory solution, to resolve the case by

mutual agreement with the competent auth�

ority of the other Contracting State, with a

view to the avoidance of taxation which is

not in acco rdance with the provisions of t he

Agreement. Any agreement reached shall be

implemented notwithstanding any time limits
in the domestic laws of the Contracting

States.

3. The competent authorities of the Con�

tracting States shall endeavour to resolve by

mutual agreement any difficulties or doubts

arising as to the interpretation or application

of the Agreement. They may also consult

together for the elimination of double taxa�

tion in cases not provided for in the Agree�

ment.

4. The competent authorities of the Con�

tracting States may communicate with each
other directly for the purpose of reaching an

agreement in the sense of paragraphs 2 and 3.

When it seems advisable for the purpose of

reaching agreement, the competent authori�

ties may meet together for an oral exchange

of opinions.

l�gga sake n 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 avtalet.

2. Om den beh�riga myndigheten finner

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

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

dig �verenskommelse med den beh�riga

myndigheten i den andra avtalsslutande sta�

ten i syfte att undvika beskattning som strider

mot best�mmelserna i avtalet. �verenskom�

melse som tr�ffats genomf�rs utan hinder av
tidsgr�nser i de avtalsslutande staternas in�

terna 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
tolkningen eller till�mpningen av avtalet. De

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

belbeskattning i fall som inte o mfattas av av�

talet.

4. De beh�riga myndigheterna i de avtals�

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

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

kommelse i de fall som angivits i punkterna 2
och 3. Om det anses underl�tta en �verens�

kommelse, kan de beh�riga myndigheterna
tr�ffas f�r muntliga �verl�ggningar.

Artide 26

Exchange of information

1. The competent authorities of the Con�

tracting States shall exchange such informa�

tion as is necessary for carrying out the

provisions of this Agreement or of the do�

mestic laws of the Contracting States con�

cerning taxes covered by the Agreement, in�
sofar as the taxation there under these laws is

not contrary to the Agreement, in particular

for the prevention of fraud or evasion of such

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 be�

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

skatter som omfattas av avtalet i den m�n

beskattningen d�r enligt denna lagstiftning
inte strider mot avtalet. Detta g�ller i synner�

het f�r att f�rhindra bedr�geri eller skatte-

1813

�

SFS 1986:1027

taxes. The exchange of information is not

restricted by Article 1. Any information re�

ceived by a Contracting State shall be treated

as secret in the same manner as information

obtained under the domestic laws of that

State and shall be disclosed only to persons

or authorities, including co urts and admini�

strative bodies, involved in the assessment or

collection of, the enforcement or prosecution

in respect of the taxes covered by this Agree�

ment or the determination of appeals in rela�

tion thereto. Such persons or authorities shall

use the information only for such purposes.

Such information may be disclosed in public

court proceedings or injudicial decisions.

2. In no case shall th e provisions of para�

graph 1 be construed so as to impose on a

Contracting State the obligation:

(a) to carry out administrative measures at

variance with the laws and administrative

practice of that or of the other Contracting

State;

(b) to supply information which is not ob�

tainable under the laws or in the normal

course of the admini stration of that or of the

other Contracting State; or

close any trade, business, industrial, com�

mercial or professional secret or trade pro�

cess, or information, the disclosure of which

would be contra ry to public policy.

flykt betr�ffande s�dana skatter. Utbytet ay

upplysningar begr�nsas inte av artikel I.

Upplysningar som en avtalsslutande stat

mottagit skall behandlas s�som hemliga p�

samma s�tt som upplysningar som erh�llits

enligt den interna lagstiftningen i d enna stat

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

digheter, d�ri inbegripna dom stolar och f�r�

valtningsorgan, som fastst�ller, uppb�r eller

indriver de skatter som omfattas av avtalet

eller handl�gger �tal eller besv�r i anslutning

d�rtill. Dessa personer eller myndigheter

skall anv�nda upplysningarna endast f�r s�

dana �ndam�l. S�dana upplysningar f�r yp�

pas vid offe ntlig r�tteg�ng eller i domstolsav�

g�randen.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat

att:

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

fr�n lagstiftning och administrativ praxis i

denna avtalsslutande stat eller i den andra

avtalsslutande staten;

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

liga enligt lagstiftning eller sedvanlig admi�

nistrativ praxis i denna avtalsslutande stat

eller i den andra a vtalsslutande staten;

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

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

hemlighet eller i n�ringsverksamhet nyttjat

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

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

Artide 27
Diplomatic agents and consular ojficers

Nothing in this Agreement 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 beskattningen 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.

Artide 28
Entry into force

This Agreement shall enter into force on

the thirtieth day after the date on which di�

plomatic notes indicating the completion of

Artikel 28
Ikrafttr�dande

Detta avtal tr�der i kraft trettionde dagen

efter den dag d� diplomatiska noter utv�xlats

vilka utvisar att det i intern lagstiftning f�re-

1814

�

SFS 1986:1027

internal legal procedures necessary in each

Contracting State for the entry into force of

the Agreement have been exchanged. The

Agreement shall have effect as respects in�

come derived during any taxable year begin�

ning on or after the first day of January in the

year in which the Agreement enters into

force.

skrivna f�rfarandet f�r ikrafttr�dandet i var�

dera avtalsslutande staten har genomf�rts.

Avtalet till�mpas betr�ffande inkomst som

f�rv�rvas under beskattnings�r som b�ljar
den 1 januari det �r d� avtalet tr�der i kraft

eller senare.

Artide 29

Termination

This Agreement shall continue in effect in�

definitely but either of the Contracting States

may, on or before the thirtieth day of June in

any calendar year beginning after the expira�

tion of a period of five y ears from the date of

its entry into force, give to the other Con�

tracting State, through the diplomatic chan�
nel, written notice of termination. In such

event the Agreement shall cease to have ef�

fect as respects income derived during the

taxable years beginning on or after the first

day of Janu ary in th e calendar year next fol�

lowing that in which the notice of termination

is given.

In witness whereof the undersigned being

duly authorized thereto have signed the pre�
sent Agreement.

Done at Stockholm, this 16th day of May,
1986, in duplicate in the Chinese, Swedish

and English languages, all texts being equally

authentic. In the case of doubt, however, the

English text shall prevail.

For the Government of the People's Republic

of China

Wu Xueqian

For the Government of the Kingdom of Swe�

den

Artikel 29

Upph�rande

Detta avtal f�rblir i kraft utan tidsbe�

gr�nsning men endera avtalsslutande staten

kan p� diplomatisk v�g skriftligen s�ga upp

avtalet hos den andra avtalsslutande staten

senast den trettionde juni under ett kalen�
der�r som b�ljar sedan fem �r f�rflutit efter

dagen f�r avtalets ikrafttr�dande. I h�ndelse

av s�dan upps�gning upph�r avtalet att g�lla

betr�ffande inkomst som f�rv�rvas under be�

skattnings�r som b�ljar den f�rsta januari ka�

lender�ret n�rmast efter det d� upps�gningen

skedde eller senare.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade av respek�
tive regering, undertecknat detta avtal.

Som skedde i Stockh olm den 16 maj 1986 i

tv� exemplar p� kinesiska, svenska och eng�

elska spr�ken vilka texter alla �ger lika vits�

ord. I fall av tvivelsm�l �ger dock den engels�

ka texten f�retr�de.

F�r Folkrepubliken Kinas regering:

Wii Xueqian

F�r Konungariket Sveriges regering:

Sten Andersson

1815

�

SFS 1986:1027

Protocol

At the moment of signing the Agreement

between the Government of the People's Re�

public of China and the Government of the

Kingdom of Sweden for the Avoidance of

Double Taxation and the Prevention of Fiscal

Evasion with respect to Taxes on Income,

the undersigned have agreed that the follow�

ing provisions shall form an intergral part of
the Agreement.

Protokoll

Vid undertecknandet av avtalet mellan

Folkrepubliken Kinas regering och Konunga�

riket Sveriges regering f�r att undvika dub�
belbeskattning och f�rhindra skatteflykt be�

tr�ffande skatter p� inkomst har underteck�

nade kommit �verens om att f�ljande best�m�

melser skall utg�ra en integrerad del av avta�

let.

To Artides 8 and 13

1. The provisions of Artide 9 of the Agree�

ment on Maritime Transport between the

Government of the People's Republic of

China and the Government of Sweden signed

at Beijing on the 18th of January 1975 shall

not be affected by the Ag reement.

2. When applying the Agreement the air

transport consortium Scandinavian Airlines

System (SAS) shall be regarded a s having its

head office in Sweden but the provisions of

paragraph 1 of Article 8 and paragraph 3 of

Article 13 shall apply only to that part of its

profits as corresponds to the participation

held in that consortium by AB Aerotranspo rt

(ABA), the Swedish partner of Scandinavian

Airlines System (SAS).

Till artiklarna 8 och 13

1. Best�mmelserna i artikel 9 i Sj�fartsav�

talet mellan Folkrepubliken Kinas regering

och Sveriges regering, undertecknat i Beijing

den 18 januari 1975, p�verkas inte av avtalet.

2. Vid till�mpningen av avtalet anses luft�

fartskonsortiet Scandinavian Airlines System

(SAS) ha sitt huvudkontor i Sverige, men

best�mmelserna i artikel 8 punkt 1 och artikel

13 punkt 3 till�mpas endast p� den del av

inkomsten som motsvarar den andel i detta

konsortium som innehas av AB Aerotrans�

port (ABA), den svenske del�garen i Scan�

dinavian Airlines System (SAS).

To Artide 12

For purposes of paragraph 3 of Artide 12 it

is understood that, in the case of payments

received as a consideration for the use of or

the right to use industrial, commercial or

scientific equipment, the tax shall be imposed

on 70 per cent of the gross amount of such

payments.

Till artikel 12

Vid till�mpningen av artikel 12 punkt 3 f�r�

uts�tts att betr�ffande betalningar som mot�

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

r�tten att nyttja industriell, kommersiell eller

vetenskaplig utrustning skall skatt tas ut p�

70 procent av bruttobeloppet av s�dana betal�

ningar.

To Artide 15

It is understood that where a resident of

Sweden derives remuneration in respect of

an employment exercised aboard an a ircraft

operated in international traffic by the air

transport consortium Scandinavian Airlines

System (SAS) such remuneration shall be

taxable only in Sweden.

In witness whereof the undersigned, being

Till artikel 15

Avtalet f�ruts�tter att, n�r en person med

hemvist i Sverige f�rv�rvar ers�ttning p�

grund av anst�llning ombord p� ett luftfartyg

som anv�nds i internationell trafik av luft�

fartskonsortiet Scandinavian Airlines System

(SAS), s�dan ers�ttning beskattas endast i

Sverige.

Till bekr�ftelse h�rav har undertecknade.

1816

�

SFS 1986:1027

I, " " "'

duly authorized thereto by their respective

Governments, have signed this Protocol.

Done at Stockholm, this 16th day of May,
1986, in duplicate in the Chinese, Swedish

and English languages, all texts being equally

authentic. In the case of doubt, however, the

English text shall prevail.

For the Government of the People's Republic
of China

Wii Xueqian

For the Government of the Kingdom of Swe�

den

Sten Andersson

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

tokoll.

Som skedde i Stockholm den 16 maj 1986 i

tv� exemplar p� kinesiska, svenska och eng�

elska spr�ken vilka texter alla �ger lika vits�

ord. I fall av tvivelsm�l �ger dock den engels�

ka texten f�retr�de.

F�r Folkrepubliken Kinas regering:

Wu Xueqian

F�r Konungariket Sveriges regering:

Sten Andersson

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

P� regeringens v�gnar

INGVAR CARLSSON

KJELL-OLOF FELDT

(Finansdepartementet)

�

;

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