SFS 1988:1614

Start / Skatterätt / Lag (1988:1614) om dubbelbeskattningsavtal mellan Sverige och Bulgarien / SFS 1988:1614

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                     </style> <div id="page1-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 Lag Utkom fr�n trycket om dubbelbeskattningsavtal mellan Sverige och den 18 januari 1 989 Bulgatien; I'lli J f: !.M Utf�rdad den 8 dec ember 1988. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal f�r att undvika dubbelbeskattning betr�ffande skatter p� inkomst och f�rm�genhet som Sverige och Bulg arien undertecknade d en 21 juni 1988 skall g�lla f�r Sveriges del. Avtalets inneh�ll framg�r av bilaga till denna lag. t 2 � Avtalets beskatt ningsregler skall till�mpas endast i den m�n des sa i: medf�r inskr�nkning av den skattskyldighet i Sver ige som annars sku lle " f�religga. j 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, kan han ans�ka om r�ttelse e nligt artikel 23 punkt 1 i avtalet. I 4 � �ven om en skattsk yldigs inkomst eller f� rm�genhet enligt avtalet skall vara he lt eller delvis undantagen fr�n beskattning i Sverige, skall den ; skattskyldige l�mna alla de uppgifter till lednin g f�r taxerin gen som han i annars skulle ha varit skyldig att l�mna. 3550 ' Prop, 1988/89-.44. SkU6. rskr. 48. � </div> <div id="page2-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 Convention between the Kingdom of Swe� den and the People's Republic of Bulgaria for the avoidance of double taxation with respect to taxes on income and on capital The People's Republic of Bulgaria and the Kingdom of Sweden led by the desire to ex� pand and deepen to their mutual advantage the economic relations and co-operation be� tween the two countries and aiming at the avoidance of double taxation with respect to taxes on income and on capital, have agreed as follows: Article 1 Personal scope and residence 1. This Convention shall apply to persons who are residents of one or both of the Con� tracting States. 2. The term "resident of a Contracting State" means: (a) in the case of Bulgaria, any individual who is a national of Bulgaria, as well as any legal person who has its head ofTice in Bulg a� ria or is registered therein; (b) in the case of Sweden, any person who under the laws of Sweden is liable to tax therein by reason of his residence, registra� tion, place of management or any other crite� rion of a similar natu re. 3. (a) Where by reason of the provisions of paragraph (2) an individual is a resident of both Contracting States, then he shall be dee� med to be a resident of the State with which his personal and economic relations are clo� ser (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, the competent authorities of the Contracting Sta� tes shall settle the question by mutual ag� reement. 4. Where by reason of the provisions of paragraph (2) a person other than an indivi� dual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which its place of effec� tive management is situated. Bilaga �vers�ttning Avtal mellan Konungariket Sverige och Folkrepubliken Bulgarien f�r att undvika dubbelbeskattning betr�ffande skatter p� inkomst och f�rm�genhet Folkrepubliken Bulgarien och Konungari� ket Sverige har, f�ranledda av �nskan att till �msesidigt gagn utvidga och f�rdjupa de eko� nomiska f�rbindelserna och samarbetet mel� lan de tv� staterna och for att undvika dub� belbeskattning betr�ffande skatter p� in� komst och f�rm�genhet, kommit �verens om f�ljande best�mmelser: Artikel 1 Personer p� vilka av talet till�mpas samt hemvist 1. Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 2. Uttrycket "person med hemvist i en av� talsslutande stat" �syftar a) betr�ffande Bulgarien, fysisk person som �r medborgare i Bulgarie n samt juridisk person som har sitt huvudkontor i Bulgar ien eller som �r registrerad d�r, b) betr�ffande Sverige, person som enligt svensk lagstiftning �r skattskyldig d�r p� grund av bos�ttning, inregistrering, plats f�r f�retagsledning eller annan liknande omst�n� dighet. 3. a) D� p� grund av best�mmelserna i punkt 2 fysisk person har hemvist i b�da avtalsslutande staterna, anses han ha hemvist 1 den stat med vilken hans personliga och ekonomiska f�rbindelser �r starkast (cent� rum f�r levnadsintressena); b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen avg�r de beh�riga myndigheterna i de avtals� slutande staterna fr�gan genom �msesidig �verenskommelse. 4. D� p� grund av best�mmelserna i punkt 2 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses personen i fr�ga ha hemvist i den stat d�r den har sin verkliga ledning. 3551 � </div> <div id="page3-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 Artide 2 Taxes covered 1. The existing taxes to which this Convention shall apply are; (a) in Bulgaria; (i) the tax on total income; (ii) the tax on income of unmarried, widowed and divorced persons and spouses without children; (iii) the tax on profits; and (iv) the tax on buildings (hereinafter referred to as "Bulgarian tax"); (b) in Sweden; (i) the State income tax, including sai� lors' tax and coupon tax; (ii) the tax on public entertainers; (iii) the communal income tax; (iv) the profit sharing tax; and (v) the State capital tax (hereinafter referred to as "Swedish tax"). 2. The Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall each year notify each other of any significant changes which have been made in their respective taxation laws. Artikel 2 Skatter som omfattas av avtalet 1. De for n�rvarande utg�ende skatter, p� vilka avtalet till�mpas, �r a) i Bulgarien; 1) skatten p� sammanlagd inkomst, 2) skatten p� ogifta och fr�nskilda personers samt �nkors, �nklingars och barnl�sa makars inkomst, 3) skatten p� vinst, och 4) skatten p� byggnader (i det f�ljande ben�mnda "bulgarisk skatt"), b) i Sverige; 1) den statliga inkomstskatten, h�ri inbegripet sj�mansskatten och ku� pongskatten, 2) bevillningsavgiften for vissa offent� liga f�rest�llningar, 3) den kommunala inkomstskatten, 4) vinstdelningsskatten, och 5) den statliga f�rm�genhetsskatten (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 d e f�r n�rvarande utg�ende skatterna. De beh�riga myndighe� terna i de avtalsslutande staterna skall varje �r meddela varandra v�sentliga �ndringar som gjorts i resp ektive skattelagstiftning. Artide 3 General definitions 1, For the purposes of this Convention, unless the context otherwise requires; (a) the term "Bulgaria" means the Peop� le's Republic of Bulgaria and, when used in a geographical sense, includes the territory over which Bulgaria exercises its State sove� reignity and the continental shelf within which Bulgaria exercises sovereign rights in accordance with international law; (b) the term "Sweden" means the King� dom of Sweden and, when used in a geogra� phical sense, includes the national territory, the territorial sea of Sweden as well as other 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) "Bulgarien" �syftar Folkrepubliken Bulgarien och, n�r det anv�nds i geografisk bem�rkelse, innefattar det territorium �ver vilket Bulgarien ut�var statssuver�nitet och kontinentalsockeln inom vilken Bulgarien i �verensst�mmelse med internationell r�tt ut� �var suver�na r�ttigheter, b) "Sverige" �syftar Konungariket Sverige och, n�r det anv�nds i geografisk bem�rkelse, innefattar det svenska territoriet och Sveriges territorialvatten samt andra havsomr�den 3552 � </div> <div id="page4-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 maritime areas over which Sweden in accor� dance with international law exercises sove� reign rights or jurisdiction; (c) the terms "a Contracting State" and "the other Contracting State" mean Bulgaria and Sweden, as the context requires; (d) the term "person" includes an indivi-' dual, a legal person and any other body of persons which is treated as an entity for tax purposes; (e) the terms "enterprise of a Contracting State" and "enterprise of the other Contrac� ting State" mean respectively an enterprise carried on by a resident of a Contractin g Sta� te and an enterprise carried on by a resident of the other Contracting State; (f) the term "tax" means Bulgarian tax or Swedish tax, as the context requires; (g) the term "international traffic" means any transport by a ship, aircraft or road ve� hicle operated by an enterprise of a Contrac� ting State, except when the ship, aircraft or road vehicle is operated solely between places in the other Contracting State; (h) the term "competent authority" means: (i) in Bulgaria, the Minister of Finance or his authorized representative; (ii) in Sweden, the Minister of Finance or his authorized representative. 2. As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise req uires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. �ver vilka Sverige i enlighet med internatio� nell r� tt ut�var suver�na r�ttigheter eller ju� risdiktion, c) "en avtalsslutande stat" och "den andra avtalsslutande staten" �syftar Bulgarien eller Sverige beroende p� sammanhanget, d) "person" inbegriper fysisk person, juri� disk person samt annan sammanslutning vil� ken vid beskattningen behandlas som skatte� subjekt, e) "foretag i en avtalsslutande stat" och "f�retag i den andra avtalsslutande staten" �syftar f�retag som bedrivs av person med hemvist i en avtalsslutande stat, respektive foretag som bedrivs av person med hemvist i den andra avtalsslutande staten, O "skatt" �syftar bulgarisk skatt eller svensk skatt beroende p� sammanhanget, g) "internationell trafik" �syftar transport med skepp, luftfartyg eller landsv�gsfordon som anv�nds av f�retag i en avtalsslutande stat, utom d� skeppet, luftfartyget eller lands� v�gsfordonet anv�nds uteslutande mellan platser i den a ndra avtalsslutande staten, h) "beh�rig myndighet" �syftar: 1) i Bulgarien, finansministern eller dennes befullm�ktigade ombud, 2) i Sverige, finansministern eller den� nes befullm�ktigade ombud. 2. D� en avtalsslutande stat till�mpar av� talet anses, s�vida inte sammanhanget f�ran� leder annat, varje uttryck som inte definie� rats i avtalet ha den betydelse som uttrycket har enligt den avtalsslutande statens lagstift� ning i fr�ga om s�dana skatter p� vilka avta � let till�mpas. Artide 4 Place of business 1. For the purposes of this Convention the term "place of business" means a fixed place through which the business of an enterprise is wholly or partly carried on. 2. The term "place of business" includes especially: (a) a place of manageme nt; (b) a branch; (c) a factory, workshop or shop; Artikel 4 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket "fast driftst�lle" en stadigvarande plats, fr�n vilken e tt f�retags aff�rsverksam� het helt eller delvis bedrivs. 2. Uttrycket "fast driftst�lle" innefattar s�rskilt: a) plats for f�retagsledning, b) filial, c) fabrik, verkstad eller aff�r. 3553 � </div> <div id="page5-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 (d) a commercial, tourist, transport, plan� ning, service or any other office; (e) a mine, an oil or gas well, a quarry or any other place of extraction of natural reso� urces. 3. A building site or construction or instal� lation project constitutes a place of business only if it lasts more than six months. 4. The participation of a Swedish enterpri� se in a joint venture, set up in accordance with the Bulgarian legislation, shall be dee� med to be a place of business situated in Bulgaria. 5. Notwithstanding the preceding provi� sions of this Article, the term "place of busi� ness" shall be deemed not to include: (a) the use of facilities solely for the purpo� se 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 f or the purpose of storage, display or de� livery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise sole� ly f or the purpose of processing by another enterprise; (d) the maintenance of a fixed place solely for the purpose of purchasing goods or mer� chandise or of collecting information, for the enterprise; (e) a stock of goods or merchandise dis� played by the enterprise on a fair or exhibi� tion, which is sold after the closing of the fair or exhibition; (0 the maintenance of a fixed place solely for the purpose of carrying on, for the enter� prise, any other activity of a preparatory or auxiliary character; (g) the maintenance of a fixed place solely for any combination of activities mentioned in sub-paragraphs (a) - (0, provided that the overall activity of the fixed place resulting from this combination is of a preparatory or auxiliary character. 6. Notwithstanding the provisions of pa� ragraphs (1) and (2), where a person-other than an agent of an independent status to 3554 d) kontor f�r handelsverksamhet, turism, transporter, planering, service eller annat kontor, e) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar. 3. Plats f�r byggnads-, anl�ggnings- eller installationsverksamhet utg�r fast driftst�lle endast om verksamheten p�g�r mer �n sex m�nader. 4. Ett svenskt f�retag som deltar i ett "joint venture", bildat enligt bulgarisk lag� stiftning, anses ha fast driftst�lle i Bulgarien. 5. Utan hinder av f�reg�ende best�mmel� ser i denn a artikel anses uttrycket "fast drift� st�lle" inte innefatta: a) anv�ndningen av anordningar uteslu� tande f�r lagring, utst�llning eller utl�mnan� de av f�retaget tillh�riga varor, b) innehavet av ett f�retaget tillh�rigt va� rulager uteslutande f�r lagring, utst�llning el� ler utl�mnande, c) innehavet av ett f�retaget tillh�rigt va� rulager uteslutande f�r bearbetning eller f�r� �dling genom annat f�retags f�rsorg, d) innehavet av stadigvarande plats ute� slutande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�retaget, e) varulager som f�retaget st�ller ut p� en m�ssa eller utst�llning och som s�ljs efter m�ssans eller utst�llningens slut, O innehavet av stadigvarande plats uteslu� tande f�r att f�r f�retaget bedriva annan verksamhet av f�rberedande eller bitr�dande art, g) innehavet av stadigvarande plats ute� slutande f�r att kombinera verksamheter som anges i punkterna a) O, u nder f�rut� s�ttning att hela den verksamhet som bedrivs fr�n den stadigvarande platsen p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 6. Om person, som inte �r s�dan oberoen� de representant p� vilken punkt 7 till �mpas, �r verksam f�r ett f�retag samt i en avtalsslu- � </div> <div id="page6-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 whom paragraph (7) applies is acting on be� half of an en terprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the en� terprise, that enterprise shall be deemed to have a place of business in that State in res� pect of any activities which that person undertakes for the enterprise, unless the ac� tivities of such person are limited to those mentioned in paragraph (5) which, if exerci� sed through a fixed place would not make this fixed place a place of business under the provisions of that paragraph. 7. An enterprise shall not be deemed to have a place of business in a Contracting State merely because it carries on business in that State through a broker, general commis� sion agent or any other agent of an indepen� dent status, provided that such persons are acting in the ordinary course of their busi� ness. Article 5 Income from immovable property 1. Income derived by a resident of a Con� tracting State from immovable property (in� cluding income from agriculture or forestry) situated in the other Contracting State may be taxed in th at other State. 2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the p roper� ty in question is situated. 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 p unkterna 1 och 2ha 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 dock inte, om den verksamhet som denna person bedriver �r begr�nsad till s�dan som anges i punkt 5 och som om den bedrevs fr�n en stadigvarande plats - inte skulle g�ra denna stadigvarande plats till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 7. Ett f�retag anses inte ha fast driftst�lle i en avtalsslutande stat endast p� den grund att f�retaget bedriver aff�rsverksamhet i de nna stat genom f�rmedling av m�klare, kommis- sion�r eller annan oberoende representant, .under f�ruts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. Artikel 5 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripen inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutan� de staten, f�r beskattas i denna andra stat. 2. Uttrycket "fast egendom" har den bety� delse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r be� l�gen. Artide 6 Business profits 1. The profits of an enterprise of a Con� tracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a place of business situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that place of business. 2. Subject to the provisions of paragraph (3), where an enterprise of a Contracting Sta� te carries on business in the other Contrac� ting State through a place of business situated Artikel 6 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en avtalsslutande stat f�rv�rvar, beskattas en� dast i denna stat, s�vida inte f�retaget bedri� ver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�re� tagets inkomst beskattas i den andra staten, men endast s� stor del av den som �r h�nf�r- 1ig till det fasta drift st�llet. 2. Om f�retag i en avtalsslutande stat be� driver r�relse i den andra avtalsslutande sta� ten fr�n d�r bel�get fast driftst�lle, h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder 3555 � </div> <div id="page7-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 therein, there shall in each Contracting State be attributed to that place of business the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities un� der the same or similar conditions and de� aling wholly independently with the enterpri� se of which it is a place of business. 3. In determining the profits of a place of business, there shall be allowed as deductions expenses which are incurred for the purposes of the place of business, including executive and general administrative expenses so in� curred, whether in the State in which the place of business is situated or elsewhere. 4. No profits shall be attributed to a place of business by reason of the mere purchase by that place of business of goods or merchandi� se for the enterprise. 5. The provisions of this Article shall app� ly irrespective of whether an enterprise of a Contracting State carries on business in the other Contracting State alone or together with another person or other persons, also where such other person or persons are resi� dents of that other Contracting State. 6. Where profits include items of income which are dealt with separately in other Ar� ticles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. annat, i v ardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag un� der samma eller liknande villkor och sj�lv� st�ndigt avslutat aff�rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles inkomst medges avdrag f�r utgifter som upp� kommit f�r det fasta driftst�llet, h�runder inbegripna utgifter f�r f�retagets ledning och allm�nna f�rvaltning, oavsett om utgifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 4. Inkomst 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. 5. Best�mmelserna i d enna artikel till�m� pas oavsett om ett f�retag i en avtalsslutande stat bedriver r�relse ensamt eller tillsammans med annan person eller andra personer. Det� ta g�ller ocks� n�r denna andra person eller dessa andra personer har hemvist i denna andra avtalsslutande stat. 6. Ing�r i inkomst av r�relse inkomstslag som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i f�revarande artikel. Artide 7 International transport 1. Profits from the operation of ships, aircraft or road vehicles in international traf� fic by an enterprise of a Contracting State shall be taxable only in that State. 2. With respect to profits derived by the air transport consortium Scandinavian Airli� nes System (SAS) the provisions of paragraph (1) shall apply, but only to such part of the profits as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). 3. The provisions of paragraph (1) shall also apply to profits from the participation in a pool, a joint business or an international operating agency. 3556 Artikel 7 Internationella transporter 1. Inkomst genom anv�ndningen av skepp, luftfartyg eller landsv�gsfordon i in� ternationell trafik av f�retag i en avtalsslu� tande stat beskattas endast i denna stat. 2. Betr�ffande inkomst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines Sy� stem (SAS) till�mpas best�mmelserna i punkt 1 men endast i fr�ga om den del av inkoms� ten som motsvarar den andel i konsortiet som innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airli� nes System (SAS). 3. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom delta� gande i en pool, ett gemensamt f�retag eller en internationell driftsorganisation. � </div> <div id="page8-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 Ci[.^ Article 8 Dividends 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that 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 the divi� dends. The competent authorities of the Contrac� ting States shall by mutual agreement settle the mode of application of this limitation. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corpora� te rights whic h is subjected to the same tax� ation treatment as income from shares by the laws of the State of which the company mak� ing the distribution is a resident. 4. The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the dividends, being a resident of a Contract� ing State, carries on business in the other Contracting State of which the company paying the dividends is a re sident, through a place of business situated therein, or per� forms in that o ther State a liberal profession from a fixed base situated therein, and the holding in respect of which the divid ends are paid is eff ectively connected with such place of busine ss or fixed base. In such case the provisions of Article 6 or Article 12, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the divi� dends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in res� pect of which the div idends are paid is effec- Artikel 8 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna an dra stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lagstiftningen i denna stat, men om mottaga� ren har r�tt till utdelningen f�r skatten inte �verstiga 10 procent av utdelningens brutto� belopp. De beh�riga myndigheterna i de avtalsslu� tande staterna skall tr�ffa �verenskommelse om s�ttet att genomfora dessa begr�nsningar. Denna punkt ber�r inte bolagets beskatt� ning f�r vinst av vilken utdelningen betalas. 3. Med uttrycket "utdelning" forst�s i denna artikel inkomst av aktier eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra an� delar i bolag, som enligt lagstiftningen i den stat d�r det utdelande bolaget har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av aktier. 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som h ar r�tt till utdel� ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutan� de staten, d�r bolaget som betalar utdelning� en har hemvist, fr�n d�r bel�get fast driftst�l� le eller ut�var fritt yrke i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den andel p� grund av vilken utdelning� en betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande an� ordningen. I s�dant fall till�mpas best�mmel� serna i artikel 6 respektive artike l 12. 5. Om bolag med hemvist i en avtalsslu� tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra avtals� slutande stat inte beskatta utdelning som bo� laget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna andra stat eller i d en m�n den andel p� grund av vilken utdelningen betalas �ger verkligt sam- 3557 � </div> <div id="page9-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 lively connected with a place of business or a fixed base situated in that other 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 undist� ributed profits consist wholly or partly of profits or income arising in such other State. band med fast driftst�lle eller stadigvarande anordning i denna andra stat, och ej heller beskatta bolagets icke utdelade vinst, �ven om utdelningen eller den icke utdelade vins� ten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. Artide 9 Interest 1. Interest arising in a Contracting State and paid to a resident of the other Contrac� ting State shall be taxable only in that other State if such resident is the beneficial owner of the interest. 2. The term "interest" as used in this Ar� ticle means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to partici� pate in the debtor's profits, and in particular, income from government securities and inco� me from bonds or debentures, including pre� miums and prizes attaching to such securiti� es, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. 3. The provisions of paragraph (1) shall not apply if the beneficial owner of the inte� rest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a place of business situated therein, or per� forms in that other State a liberal profession from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such place of business or fixed base. In such case the provisions of Article 6 or Article 12, as the case may be, shall appl y. Artikel 9 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutan� de stat och som betalas till person med hemvist i den andra avtalsslutande staten, beskattas endast i d enna andra stat, om per� sonen i fr�ga har r�tt till r�ntan. 2. Med uttrycket "r�nta" f�rst�s i denna artikel inkomst av varje slags fordran, anting� en den s�kerst�llts genom inteckning i fast egendom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v�rde� papper som utf�rdats av staten och inkomst av obligationer eller debentures, d�ri inbe� gripna agiobelopp och vinster som h�nf�r sig till s�dana v�rdepapper, obligationer eller de� bentures. Straffavgift p� grund av sen betal� ning anses inte som r�nta vid till�mpningen av denna artikel. 3. Best�mmelserna i punkt 1 till�mpas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�relse i den a ndra avtalsslutande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var fritt yrke i denna andra stat fr�n d�r bel�gen stadigvarande anord� ning, samt den fordran f�r vilken r�ntan be� talas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anord� ningen. I s�da nt fall till�mpas best�mmelser� na i artikel 6 respektive artikel 12. Artide 10 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contrac� ting State may be taxed in that other State. Artikel 10 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 denn a andra stat. 3558 � </div> <div id="page10-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipie nt is the beneficial owner of the royalties the tax so charged shall not exce� ed 5 per cent of the gross amount of the royalties. The competent authorities of the Contrac� ting States shall by m utual agreement settle the mode of application of this limitation. 3. The term "royalties" as used in this Ar� ticle means payments of any kind received as a consideration for t he 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 televi� sion broadcasting, any patent, trade mark, design or model, plan, secret formula or pro� cess, or for the use of, or the right to use, industrial, commercial, or scientific equip� ment, including data processing program� mes, or for information concerning industri� al, commercial or scientific experience. 4. The provisions of paragraphs (I) and (2) shall not apply if the beneficial owner of the royalties, being a resident of a Contrac� ting State, carries on business in the other Contracting State in which the royalties arise, through a place of business situated therein, or performs in t hat other State a liberal pro� fession from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such place of business o r fixed base. In such case the provisions of Article 6 or Artic� le 12, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision , a local authori� ty or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting Sta� te or not, has in a Contracting State a place of business or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such place of business or fixed base, then such royalties shall be deemed to arise in the 2. Royaltyn f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�r� r�r, enligt lagstiftningen i denna avtalsslutan� de stat, men om mottagaren har r�tt till royaltyn f�r skatten inte �verstiga 5 procent av royaltyns bruttobelopp. De beh�riga myndigheterna i de avtalsslu� tande staterna skall tr�ffa �verenskommelse om s�ttet att genomfora denna begr�nsning. 3. Med uttrycket "royalty" f�rst�s i denna artikel varje slags betalning som mottages s� som ers�ttning f�r nyttjandet av eller for r�t� ten att nyttja upphovsr�tt till litter�rt, konst� n�rligt eller vetenskapligt verk, h�ri inbegri� pet biograffilm och film- och bandinspelning� ar for radio- eller televisionsu ts�ndning, pa� tent, varum�rke, m�nster eller modell, rit� ning, hemligt recept eller hemlig tillverk� ningsmetod samt f�r nyttjandet av eller f�r r�tten att nyttja industriell, kommersiell eller vetenskaplig utrustning, d�ri inbegripet da� taprogram, eller for upplysning om erfaren� hetsr�n av industriell, kommersiell eller ve� tenskaplig natur. 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som har r�tt till royal� tyn har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var fritt yrke i denna andra stat fr�n d�r bel�gen stadigva� rande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�l� let eller den stadigvarande anordningen. I s� dant fall till�mpas best�mmelserna i artikel 6 respektive artikel 12. 5. Royalty anses h�rr�ra fr�n en avtalsslu� tande stat om utbetalaren �r den staten sj�lv, politisk underavdelning, lokal myndighet el� ler person med hemvist i denna stat. Om emellertid den person som betalar royaltyn, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande anordning i samband varmed skyldigheten att betala royaltyn uppkommit och royaltyn belastar det fasta driftst�llet eller den stadigvarande anordningen, anses royaltyn h�rr�ra fr�n den 3559 � </div> <div id="page11-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 State in which the place of business or fixed base is situated. Stat d�r det fasta driftst�llet eller den stadig� varande anordningen finns. Artide 11 Capital gains 1. Gains derived by a resident of a Con� tracting State from the alienation of im� movable property referred to in Article 5 and situated in the other Contracting State, or from the alienation of shares or similar rights in a company the assets of which consist mainly of such immovable property, may be taxed in that other State. 2. Gains from the alienation of movable property forming part of the business proper� ty of a place of business which an enterprise of a Contracting State has in the other Con� tracting State or of movable property pertain� ing to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing a liberal profession, including such gains from the alienation of such a place of business (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. 3. Gains from the alienation of ships, air� craft or road vehicles operated in internatio� nal traffic by an enterprise of a Contracting State or of movable property pertaining to the operation of such ships, aircraft or road vehicles shall be taxable only in that State. 4. Gains from the alienation of any pro� perty other than that referred to in para� graphs (1), (2) and (3), shall be taxable only in the Contracting State of which the alienator is a resident. 5. The provisions of paragraph (4) shall not affect the right of a Contracting State to levy, according to its law, a tax on capital gains from the alienation of shares or other similar rights derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the ten years imme� diately preceding the alienation of the pro� perty. Artikel 11 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 5 och som �r bel�gen i den andra avtalsslutande staten eller p� grund av �ver� l�telse av aktier eller liknande r�ttigheter i bolag vars tillg�ngar huvudsakligen best�r av s�dan fast egendom, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egendom, som utg�r del av r�relsetillg�ngar� na i fast driftst�lle, vilket ett foretag i en avtalsslutande stat har i den andra avtalsslu� tande staten, eller av l�s egendom, h�nf�rlig till stadigvarande anordning for att ut�va fritt yrke, som person med hemvist i e n av� talsslutande stat har i den andra avtalsslutan� de staten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �verl�tel� se av s�dant fast driftst�lle (for sig eller till� sammans med hela foretaget) eller av s�dan stadigvarande anordning. 3. Vinst p� grund av �verl�telse av skepp, luftfartyg eller landsv�gsfordon, som an� v�nds i internationell trafik av ett foretag i en avtalsslutande stat, eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp, luftfartyg eller landsv�gsfordon, beskattas en� dast i denn a stat. 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1,2 och 3 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 5. Best�mmelserna i punkt 4 p�verkar inte en avtalsslutande stats r�tt att enligt sin lag� stiftning beskatta vinst vid �verl�telse av ak� tier och andra liknande r�ttigheter som f�rv�rvas av en fysisk person med hemvist i den andra avtalsslutande staten och som har haft hemvist i den f�rstn�mnda staten vid n�got tillf�lle under den tio�rsperiod som n�rmast f�reg�r �verl�telsen av egendomen. 3560 � </div> <div id="page12-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 Artide 12 Liberal profession 1, Income derived by a resident of a Con� tracting State in respect of professional servi� ces or other activities of an independent cha� racter shall be taxable only in that State un� less he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State, but only so much of it as is attributable to that fixed base. 2. The term "professional services" inclu� des especially independent scientific, litera� ry, artistic, educational or teaching activities as well as the independent activities of physi� cians, lawyers, engineers, architects, dentists and accountants. Artikel 12 Fritt yrke 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom fri yrkes� ut�vning eller annan sj�lvst�ndig verksam� het, beskattas endast i denna stat om han inte i den andra avtalsslutande staten har stadig� varande anordning, som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten. Om han har s�dan stadigvarande anordning, f�r inkomsten beskattas i denna andra stat men endast s� stor del av den som �r h�nf�r- 1ig till denna stadigvarande anordning. 2. Uttrycket "fri yrkesut�vning" inbegri� per s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konstn�rlig verksamhet, uppfostrings- och undervisningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advo� kat, ingenj�r, arkitekt, tandl�kare och revisor ut�var. Artide 13 Income from employment 1. Subject to the provisions of Articles 14, 16, 17 and 18 salaries, wages an d other si� milar remuneration derived by a resident of a Contracting State in respect of an employ� ment shall be taxable only in that State unless the employment is exercised in the other Contracting State . If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of pa� ragraph (1), remuneration derived by a resi� dent of a Contracting State in respect of an employment exercised in the other Contrac� ting State shall be taxable only in the first- mentioned State if: (a) the recipient is present in the other Sta� te for a period or periods not exceeding in the aggregate 183 days in any twelve m onths pe� riod, and (b) the remuneration is paid by, or on be� half o f, an employer who is not resident of the other State, and (c) the remuneration is not borne by a pla� ce of business or a fixed base which the em� ployer has in the other State. 3. Notwithstanding the preceding provi- "5-SFS 1988 Artikel 13 Inkomst av anst�llning 1. Om inte best�mmelserna i artiklarna 14, 16, 17 och 18 f�ranleder anna t, 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 denna stat, s�vida inte arbetet utf�rs i den andra avtalsslutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om a) mottagaren vistas i den andra staten un� der tidrymd eller tidrymder som sammanlagt inte �verstiger 183 dagar under en tolvm�na- dersperiod, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den and ra staten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast dri ftst�lle eller stadigvarande anordning som arbetsgi� varen har i den a ndra staten. 3. Utan hinder av f�reg�ende best�mmel- 3561 � </div> <div id="page13-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 sions of this Artide, remuneration derived in respect of an employment exercised aboard a ship, aircraft or road vehicle operated in in� ternational traffic by an enterprise of a Con� tracting State shall be taxable only in that State. Where a resident of Sweden derives remuneration in respect of an employment exercised aboard an aircraft operated in in� ternational traffic by the air transport consor� tium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. 4. Notwithstanding the preceding provi� sions of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Con� tracting State shall be taxable only in the first-mentioned State during the first three years of the employment in that State if: (a) the employment is exercised at a non� commercial tourist, travel or culture repre� sentation, or as a journalist or a press, radio or television correspondent; and (b) the remuneration is paid by an emplo� yer who is a resident of the first-mentioned State; and (c) in the case of remuneration paid to a journalist or a press, radio or television cor� respondent, the remuneration is not borne by a place of business which the employer has in the other State. Article 14 Directors' fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or the administrative or control Council of a company which is a resident of the other Contracting State may be taxed in that other State. Article 15 Artistes and athletes \, Notwithstanding the provisions of Ar� ticles 12 and 13, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or televi� sion artiste, or a musician, or as an athlete, ser i denna artikel beskattas ers�ttning for arbete, som utf�rs ombord p� skepp, luftfar� tyg eller landsv�gsfordon som anv�nds i in� ternationell trafik av ett foretag i en avtalsslu� tande stat, endast i denna stat. Om person med hemvist i Sverige f�rv�rvar ers�ttning p� grund av anst�llning ombord p� luftfartyg som anv�nds i internationell trafik av luft� fartskonsortiet Scandinavian Airlines System (SAS), beskattas denna ers�ttning endast i Sverige. 4. Utan hinder av foreg�ende best�mmel� ser i d enna artikel beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning i den andra avtalsslutande staten, endast i den f�rst� n�mnda staten under de f�rsta tre �ren av anst�llningen i den andra staten, om a) arbetet utf�rs vid en icke-kommersiell turist-, rese- eller kulturrepresentation eller i egenskap av journalist eller korrespondent for press, radio eller television, och b) ers�ttningen betalas av arbetsgivare, som har hemvist i den f�rstn�mnda staten, samt c) i fr�ga om ers�ttning som betalas till journalist eller korrespondent for press, radio eller television, ers�ttningen inte belastar ett fast driftst�lle som arbetsgivaren har i den andra staten. Artikel 14 Styrelsearvode Styrelsearvode och annan liknande ers�tt� ning, som person med hemvist i en avtalsslu� tande stat uppb�r i egenskap av medlem i styrelse eller i et t administrativt r�d eller ett kontrollr�d i bola g med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 15 Artister och idrottsm�n 1. Utan hinder av best�mmelserna i artik� larna 12 och 13 f�r inkomst, som person med hemvist i en av talsslutande stat f�rv�rvar ge� nom sin personliga verksamhet i den andra avtalsslutandc staten i egenskap av artist, s�- 3562 � </div> <div id="page14-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. 2. Where income in respect of personal activities exercised by an entertainer or an athlete in 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 6, 12 and 13, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. 3. Where the activities mentioned in pa� ragraphs (1) and (2) are performed within the framework of a cultural exchange between the Contracting States or supported by public funds in the Contracting State of which the entertainer o r athlete is a resident, income derived from such activities shall be taxable only, in that State. som teater- eller filmsk�despelare, radio- el� ler televisionsartist eller musiker, eller av idrottsman, beskattas i denna andra stat. 2. I fall d� in komst genom personlig verk� samhet, som artist eller idrottsman ut�var i denna egenskap, inte tillfaller artisten eller idrottsmannen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmel� serna i artiklarna 6, 12 och 13, beskattas i den avtalsslutande stat d�r artisten eller idr otts� mannen ut�var verksamheten. 3. I fall d � verksamhet som avses i punk� terna 1 och 2 ut �vas inom ramen for ett kul� turutbyte mellan de avtalsslutande staterna eller �tnjuter st�d med allm�nna medel i den avtalsslutande stat d�r artisten eller idrotts� mannen har hemvist, beskattas inkomst av s�dan verksamhet endast i denna stat. Artide 16 Pensions, annuities and similar payments 1. Subject to the provisions of paragraph (1) of Article 17, pensions and other similar remuneration paid to a resident of a Contrac� ting State shall be taxable only in that State. 2. Notwithstanding the provisions of pa� ragraph (1), disbursements under the Social Security legislation of a Contracting State and annuities ari sing in a Contracting State shall be taxable onjy in that State. 1 the term "annuity" means a stated sum payable periodically at stated times during life or during a specified or a scertainable pe� riod of time under an obligation to make the payments in return for adequate and full con� sideration in money or money's worth. Article 17 Governmental functions I. Remuneration, including pensions, paid by, or out of funds created by, a Con� tracting State or a political subdivision or a local authority thereof to an individual in Artikel 16 Pension, livr�nta och liknande betalningar 1. Om inte best�mmelserna i artikel 17 punkt 1 f �ranleder annat, beskattas pension och annan liknande ers�ttning, som betalas till person med hemvist i en avtalsslutande stat, endast i denna stat. 2. Utan hinder av best�mmelserna i punkt 1 beska ttas utbetalningar enligt socialfors�k- ringslagstiftningen i en avtalsslutande stat och livr�nta som h�rr�r fr�n en avtalsslutan� de stat endast i denna stat. 3. Med uttrycket "livr�nta" forst�s ett fastst�llt belopp, som utbetalas periodiskt p� fastst�llda tider under en persons livstid eller under annan angiven eller fastst�llbar tidspe� riod och som utg�r p� grund av f�rpliktelse att verkst�lla dessa betalningar som ers�tt� ning for d�remot fullt svarande vederlag i penningar eller penningars v�rde. Artikel 17 Offentlig tj�nst 1. Ers�ttning, pension d�ri inbegripen, som betalas av eller fr�n fonder inr�ttade av en avtalsslutande stat, dess politiska under� avdelningar eller lokala myndigheter till 3563 � </div> <div id="page15-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 respect of services rendered to that State or subdivision or local authority thereof in the discharge of functions of a governmental na� ture shall be taxable only in that State. 2. The provisions of Articles 13, Hand 16 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local au� thority thereof. fysisk person p� grund av offentligt uppdrag i denna stats, dess politiska underavdelningars eller lokala myndigheters tj�nst, beskattas en� dast i denna stat. 2. Best�mmelserna i art iklarna 13, 14 och 16 till�mpas p� ers�ttning, pension och lik� nande betalning som utg�r p� grund av arbe� te som utf�rts i samband med r�relse som bedrivs av en avtalsslutande stat, dess poli� tiska underavdelningar eller lokala myndig� heter. Artide 18 Students and trainees An individual who is a resident of a Con� tracting State and who is temporarily present in the other Contracting State for the primary purpose of (a) studying in that other Contracting Sta� te at a university or other educational institu� tion; (b) securing training required to qualify him to practice a profession; or (c) studying or doing research as a recipi� ent of a grant or award, shall be exempt from tax in that other Contracting State in respect of: (i) remittances from abroad for the purposes of his maintenance, edu� cation, training or practice; (ii) remuneration for personal services performed in that other Contrac� ting State during such year of inco� me as the remuneration does not exceed, in the case of Sweden 60 per cent of the basic amount, and in the case of Bulgaria an amount cor� responding to the tax exempt amo� unt, according to Bulgarian law; and (iii) the amount of such grant or award. The benefits under sub-paragraph (ii) above shall extend only for such period of time as may be reasonably or customarily required to complete the education, training, practice or researach undertaken but shall in no event exceed a period of seven consecu� tive years. Artikel 18 Studerande och praktikanter Fysisk person, som har hemvist i en avtals� slutande stat och som tillf�lligt vistas i den andra avtalsslutande staten huvudsakligen for att a) studera i denna andra avtalsslutande stat vid universitet eller annan undervis� ningsanstalt, b) erh�lla praktik som �r n�dv�ndig for att f� beh�righet att ut�va ett yrke, eller c) studera eller forska i egenskap av motta� gare av stipendium eller bel�ning, �r befriad fr�n skatt i de nna andra avtalsslu� tande stat for 1) belopp, som utbetalas till honom fr�n utlandet for hans uppeh�lle, undervisning, utbildning eller prak� tik, 2) inkomst av arbete som utf�rs i den� na andra avtalsslutande stat under inkomst�r d� ers�ttningen inte �verstiger, s�vitt avser Sverige, 60% av basbeloppet och, s�vitt av� ser Bulgarien, ett belopp motsva� rande det skattefria beloppet enligt bulgarisk lag, och 3) s�dant stipendium eller s�dan bel�� ning. Skattebefrielse enligt 2 ovan medges endast f�r den tid som sk�ligen eller vanligtvis er� fordras for att fullborda undervisningen, ut� bildningen, praktiken eller forskningen men f�r inte i n�got fall avse l�ngre tid rymd �n sju p� v arandra f�ljande �r. 3564 � </div> <div id="page16-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988; 1614 Artide 19 Other income Items of income of a resident of a Contrac� ting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in th at State. Artikel 19 Annan inkomst Inkomst som person med hemvist i en av� talsslutande stat f�rv�rvar och som inte be� handlas i f�reg�ende a rtiklar av detta avtal beskattas endast i denna stat, oavsett var� ifr�n inkomsten h�rr�r. An Artide 20 Capital 1. Capital represented by immovable pro� perty referred to in Article 5, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2. Capital represented by movable proper� ty forming part of th e business property of a place of business which an enterprise of a Contracting State has in the other Contrac� ting State or by movable pr operty pertaining to a fixed base available to a resident of a Contracting Sta te in the other Contracting State for the purpose of performing a liberal profession, may be taxed in that other State. 3. Capital represented by ships, aircraft or road vehicles operated in international traffic by an enterp rise of a Contracting State and by movable property pertaining to the opera� tion of such ships, aircraft or road vehicles shall be taxable only in tha t State. 4. All othe r elements of capital of a resi� dent of a Contracting State shall be taxable only in that State. Article 21 Elimination of double taxation 1. In Bulga ria double taxation shall be eli� minated as follows: (a) Where a resident of Bulgaria derives income or owns capital which, in accordance with the provision s of this Convention, may be taxed in Sweden, such income or capital shall be exempt from tax in Bulgaria. (b) However, such income or capital may nevertheless be taken into account in calcula- Artikel 20 F�rm�genhet 1. F�rm�genhet best�ende av s�dan fast egendom som avses i artikel 5, vilken person med hemvist i en avtalsslu tande stat innehar och vilken �r bel�gen i den andra avtalsslu� tande staten, f�r beskattas i denna andra stat. 2. F�rm�genhet best�ende av l�s egen� dom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtals� slutande stat har i den andra avtalsslutande staten, eller av l�s egendom, h�nf�rlig till stadigvarande anordning f�r att ut�va fritt yrke, som person med hemvist i en avtalssl u� tande stat har i den andra avtalsslutande sta� ten, f�r beskattas i denna andra stat. 3. F�rm�genhet best�ende av skepp, luft� fartyg eller landsv�gsfordon, som anv�nds i internationell trafik av ett f�retag i en avtals� slutande stat, samt av l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp, luftfartyg eller landsv�gsfordon, beskattas en� dast i denna stat. 4. Alla andra slag av f�rm�genhet, som person med hemvist i en avtalsslutande stat innehar, beskattas endast i denna stat. Artikel 21 Undanr�jande av dubbelbeskattning I. I Bulgarien undanr�js dubbelbeskatt� ning p� f�ljande s�t t: a) I fall d� person med hemvist i Bulgari en f�rv�rvar inkomst eller innehar f�rm�genhet som enligt best�mmelserna i d etta avtal f�r beskattas i Sverige, skall inkomsten eller f�r� m�genheten undantas fr�n beskattning i Bul� garien. b) S�dan inkomst eller f�rm�genhet f^r emellertid beaktas vid best�mmandet av be- 3565 � </div> <div id="page17-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 ting the amount of tax on the remaining inco� me or capital of such resident. (c) Notwithstanding the provisions of sub� paragraphs (a) and (b), where a resident of Bulgaria derives dividends or royalties which, in accordance with the provisions of Article 8 or 10, may be taxed in Sweden, Bulgaria shall allow as a deduction from the tax on the income of that resident an amount equal to the tax paid in Sweden. Such deduc� tion shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from that other State. 2. In the case of Sweden, double taxation shall be avoided as follows: a) Where a resident of Sweden derives in� come which under the laws of Bulgaria and in accordance with the provisions of this Convention may be taxed in Bulgaria, Swe� den shall allow subject to the provisions of the laws of Sweden concerning credit for fo� reign tax (as it may be amended from time to time without changing the general principle hereof)as a deduction from the tax on such income, an amount equal to the Bulgarian tax paid in respect of such income. (b) Notwithstanding the provisions of sub� paragraph (a), where a resident of Sweden derives income or gains which, in accordance with the provisions of Article 6, paragraph (2) of Article 11 or Article 12, may be taxed in Bulgaria, Sweden shall exempt such inco� me or gains from tax provided that the prin� cipal part of the income or gains of the place of business or fixed base arises from business activities or a liberal profession, other than the management of securities and other si� milar property, and such activities are carri� ed on within Bulgaria through the place of business or the fixed base. (c) Notwithstanding the provisions of sub� paragraph (a), dividends paid by a company being a resident of Bulgaria to a company being a resident of Sweden shall be exempt from Swedish tax to the extent that the divi� dends would have been exempt under Swe� dish law if both companies had been Swedish companies. (d) Where a resident of Sweden derives loppet av skatten p� s�dan persons �terst�en� de inkomst eller f�rm�genhet. c) 1 fall d� person med hemvist i Bulgarien f�rv�rvar utdelning eller royalty som enligt artikel 8 eller artikel 10 f�r beskattas i Sveri� ge, skall Bulgarien-utan hinder av best�m� melserna i pu nkterna a) och b)fr�n skatten p� denna persons inkomst avr�kna ett belopp motsvarande den skatt som betalats i Sver i� ge. Avr�kningsbeloppet skall emellertid inte �verstiga den del av skatten, ber�knad fore avr�kningen, vilken bel�per p� s�dana in� komstslag som uppb�rs fr�n Sverige. 2. Betr�ffande Sverige undviks dubbelbe� skattning p� f�ljande s�tt: a) 1 fall d� person med hemvist i Sverig e uppb�r inkomst som enligt lagstiftningen i Bulgarien och best�mmelserna i detta avtal f�r beskattas i Bulgarien, skall Sverigei en� lighet med best�mmelserna i sv ensk lagstift� ning om avr�kning av utl�ndsk skatt (�ven i den lydelse den framdeles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) fr�n ska tten p� inkoms� ten avr�kna ett belopp motsvarande den skatt som erlagts i Bulgarien f�r inkomsten. b) 1 fall d� person med hemvist i Sverige f�rv�rvar inkomst eller vinst som enligt be� st�mmelserna i artikel 6, artikel 11 punkt 2 eller artikel 12 f�r beskattas i Bulgarien, skall Sverige, utan hinder av best�mmelserna i punkt a), undanta s�dan inkomst eller vinst fr�n beskattning. Detta g�ller dock endast om den �verv�gande delen av inkomsten eller vinsten fr�n det fasta driftst�llet eller den stadigvarande anordningen h�rr�r fr�n r�rel� se eller fritt yrke, med undantag f�r f�rvalt� ning av v�rdepapper och annan liknande l�s egendom, samt verksamheten i fr�ga b edrivs i Bulgarien f r�n det fasta driftst�llet eller den stadigvarande anordningen, c) Utan hinder av best�mmelserna i punk t a) ovan �r utdelning fr�n bolag med hemvist i Bulgarien till bolag med hemvist i Sverige undantagen fr�n svensk skatt i den m�n ut� delningen enligt svensk lagstiftning skulle ha varit undantagen fr�n svensk skatt om b�da bolagen hade varit svenska bolag. d) 1 fall d� person med hemvist i Sverige 3566 � </div> <div id="page18-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988; 1614 income which, in accord ance with the provi� sions of paragraph (2) of Article 16 or Article 17, shall be taxable only in Bulgaria, or inco� me or gains which in accordance with sub-pa� ragraph (b) of this paragraph shall be exempt from Swedish tax, Sweden may take such income or gains into account when d etermi� ning the graduated rate of Swedish tax. (e) Where a resident of Sweden owns capi� tal which, in accordance with the provisions of this Convention, may be taxed in Bulgaria, Sweden shall allow as a deduction from the tax on the capital of that person, an amount equal to the capital tax paid in Bulgaria. The deduction shall not, however, exceed that part of the capital tax, as computed befo� re the deduction is given, which is appropria� te to the capital which may be taxed in Bulga� ria. f�rv�rvar inkomst, som enligt best�mmelser� na i artikel 16 punkt 2 eller artikel 17 beskat � tas endast i Bulgarien eller som enligt be� st�mmelserna i punkt b) ovan skall undantas fr�n svensk skatt, f�r Sverige beakta inkoms� ten eller vinsten vid best�mmandet av svensk progressiv skatt. e) I fall d� person med hemvist i Sverige innehar f�rm�genhet som enligt best�mmel� serna i d etta avtal f�r beskattas i Bulgarien, skall Sverige fr�n vederb�rande persons f�r� m�genhetsskatt avr�kna ett belopp motsva� rande den f�rm�genhetsskatt som erlagts i Bulgarien. Avr�kningsbeloppet skall emellertid inte �verstiga beloppet av den del av f�rm�gen� hetsskatten, ber�knad f�re avr�kningen, vil� ken bel�per p� den f�rm�genhetsskatt som f�r beskattas i Bulgarien. Artide 22 Non-discrimination 1. Individuals who are nationals of a Contracting State and legal persons establish� ed under the laws of a Contracting State shall not be subjected in the other Contracting Sta� te to any taxation or any requirement con� nected therewith, which is other or more bur� densome than the taxation and connected requirements to which such individuals and legal persons of t hat other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provi� sions of Article 1, also apply to persons who are not residents of one or both of the Con� tracting States. 2. The taxation on a place of business which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to resi� dents of the other Contracting State any per� sonal allowances, reliefs and reductions for taxation purposes on account of civil status Artikel 22 F�rbud mot diskriminering 1. Fysisk person som �r medborgare i en avtalsslutande stat och juridisk person bildad enligt lagstiftningen i en avtalsslutande stat skall inte i den andra avtalsslutande staten bli f�rem�l f�r beskattning eller d�rmed sam� manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�r� med sammanh�ngande krav som fysisk och juridisk person som tillh�r denna andra stat under samma f�rh�llanden �r eller kan bli underkastad. Utan hinder av best�mmelser� na i artikel 1 till�mpas denna best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 2. Beskattningen av fast driftst�lle, som f�retag i en avtalss lutande stat har i den and� ra av talsslutande staten, skall i den na andra stat inte vara mindre f�rdelaktig �n beskatt� ningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�mmelse anses inte medf�ra skyldighet f�r en avtalsslutande stat att med� ge person med hemvist i den andra avtalsslu� tande staten s�dant personligt avdrag vid be� skattningen, s�dan skattebefrielse eller skat- 3567 � </div> <div id="page19-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 (c) to supply information which would disclose any trade, business, industrial, com� mercial or professional secret or trade pro� cess, or information, the disclosure of which would be contrary to public policy (ordre public). c) l�mna upplysningar som skulle r�ja af� f�rshemlighet, industri-, handels- eller yrkes� hemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �ver� l�mnande skulle strida mot allm�nna h�nsyn (ordre public). Artide 25 Members of diplomatic missions and of consular posts Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or of consular posts under the gene� ral rules of international law or under the provisions of special agreements. Artikel 25 Medlemmar av diplomatiska beskickningar och konsulat Best�mmelserna i detta avtal ber�r inte de privilegier vid beskattningen som enligt folk� r�ttens allm�nna regler eller enligt best�m� melser i s�rskilda �verenskommelser tillkom� mer medlemmar av diplomatiska beskick� ningar eller konsulat. Artide 26 Entry into force 1. The Contracting States shall notify each other when the constitutional requirements for the entry into force of this Convention have been complied with. 2. The Convention shall enter into force on the date of the latter of the notifications referred to in paragraph (1) and its provisions shall have effect: (a) in respect of income derived on or after 1st January next following the year in which the Convention enters into force; (b) in respect of capital which is held in or after the calendar year next following that in which the Convention enters into force. Artikel 26 Ikrafttr�dande 1. De avtalsslutande staterna skall medde� la varandra n�r de konstitutionella f�ruts�tt� ningarna f�r ikrafttr�dandet av detta avtal �r uppfyllda. 2. Avtalet tr�der i kraft dagen f�r det sena� re av de meddelanden som avses i punkt 1 och dess best�mmelser till�mpas a) betr�ffande inkomst som f�rv�rvas den 1 januari det �r som f�ljer n�rmast efter det d� avtalet tr�der i kraft eller senare, b) betr�ffande f�rm�genhet som innehas det kalender�r som f�ljer n�rmast efter det d� avtalet tr�der i kraft eller senare. Artide 27 Termination This Convention shall remain in force in� definitely, but either Contracting State may, on or before 30th June in any calendar year beginning after the expiration of a period of five years from the date of its entry into for� ce, give to the other Contracting State, through diplomatic channels, written notice of termination. In such event the Convention shall cease to have effect in respect of income derived on or after 1st January next following the year in Artikel 27 Upph�rande Detta avtal f�rblir i kraft under obegr�nsad tid, men vardera avtalsslutande staten kan senast den 30 juni under kalender�r som b�r� jar efter det att fem �r f�rflutit fr�n avtalets ikrafttr�dande p� diplomatisk v�g skriftligen s�ga upp avtalet. I h�ndelse av s�dan upps�gning upph�r av� talet att g�lla betr�ffande inkomst som f�rv�rvas den 1 januar i det �r som f�ljer n�r� mast efter det d� upps�gning skedde eller senare och betr�ffande f�rm�genhet som in- 3570 � </div> <div id="page20-div" style="position:relative;width:835px;height:1262px;"> <img width="835" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1988:1614 whieh such notice is given an d in respect of ^capital Which is held in or after the calendar "year next following that in which such n otice IS giveii. ' I In witness whereof t he undersigned being duly authorized thereto have signed the pre- bnt Convention and have affixed thereto iheir seals. nehas det kalender�r som f�ljer n�rmast efter det d� upps�gning skedde eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen befullm�ktigade, under� tecknat detta avtal och f�rsett det med sina sigill. Done at Sofia, this 21st day of June 1988, in duplicate in the English language. For the People's Republic of Bulgaria: ( puben Gotsev i |For the Kingdom of Sweden: Torsten �rn Som skedde i Sofia den 21 juni 1988 i tv� exemplar p� engelska spr�ket. F�r Folkrepubliken Bulgarien: Ljuben Gotsev F�r Konungariket Sverige: Torsten �rn I Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar NGVAR CARLSSON KJELL-OLOF FELDT (Finansdepartementet) K- � </div> </div>

SFS 1988:1614 Lag

Utkom fr�n trycket

om dubbelbeskattningsavtal mellan Sverige och

den 18 januari 1 989

Bulgatien;

I'lli

!.M

Utf�rdad den 8 dec ember 1988.

Enligt riksdagens beslut' f�reskrivs f�ljande.

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

inkomst och f�rm�genhet som Sverige och Bulg arien undertecknade d en

21 juni 1988 skall g�lla f�r Sveriges del. Avtalets inneh�ll framg�r av bilaga

till denna lag.

2 � Avtalets beskatt ningsregler skall till�mpas endast i den m�n des sa

medf�r inskr�nkning av den skattskyldighet i Sver ige som annars sku lle

" 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, kan han ans�ka om r�ttelse e nligt artikel 23 punkt 1 i

avtalet.

4 � �ven om en skattsk yldigs inkomst eller f� rm�genhet enligt avtalet

skall vara he lt eller delvis undantagen fr�n beskattning i Sverige, skall den

;

skattskyldige l�mna alla de uppgifter till lednin g f�r taxerin gen som han

annars skulle ha varit skyldig att l�mna.

3550

' Prop, 1988/89-.44. SkU6. rskr. 48.

�

SFS 1988:1614

Convention between the Kingdom of Swe�

den and the People's Republic of Bulgaria

for the avoidance of double taxation with

respect to taxes on income and on capital

The People's Republic of Bulgaria and the

Kingdom of Sweden led by the desire to ex�

pand and deepen to their mutual advantage

the economic relations and co-operation be�

tween the two countries and aiming at the

avoidance of double taxation with respect to

taxes on income and on capital, have agreed

as follows:

Article 1

Personal scope and residence

1. This Convention shall apply to persons

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

2. The term "resident of a Contracting

State" means:

(a) in the case of Bulgaria, any individual

who is a national of Bulgaria, as well as any

legal person who has its head ofTice in Bulg a�

ria or is registered therein;

(b) in the case of Sweden, any person who

under the laws of Sweden is liable to tax

therein by reason of his residence, registra�

tion, place of management or any other crite�

rion of a similar natu re.

3. (a) Where by reason of the provisions

of paragraph (2) an individual is a resident of

both Contracting States, then he shall be dee�

med to be a resident of the State with which

his personal and economic relations are clo�

ser (centre of vital interests);

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

of vital interests cannot be determined, the

competent authorities of the Contracting Sta�

tes shall settle the question by mutual ag�

reement.

4. Where by reason of the provisions of

paragraph (2) a person other than an indivi�

dual is a resident of both Contracting States,

then it shall be deemed to be a resident of the

Contracting State in which its place of effec�

tive management is situated.

Bilaga

�vers�ttning

Avtal mellan Konungariket Sverige och

Folkrepubliken Bulgarien f�r att undvika

dubbelbeskattning betr�ffande skatter p�

inkomst och f�rm�genhet

Folkrepubliken Bulgarien och Konungari�

ket Sverige har, f�ranledda av �nskan att till

�msesidigt gagn utvidga och f�rdjupa de eko�

nomiska f�rbindelserna och samarbetet mel�

lan de tv� staterna och for att undvika dub�

belbeskattning betr�ffande skatter p� in�

komst och f�rm�genhet, kommit �verens om

f�ljande best�mmelser:

Artikel 1

Personer p� vilka av talet till�mpas samt

hemvist

1. Detta avtal till�mpas p� personer som

har hemvist i en avtalsslutande stat eller i

b�da avtalsslutande staterna.

2. Uttrycket "person med hemvist i en av�

talsslutande stat" �syftar

a) betr�ffande Bulgarien, fysisk person

som �r medborgare i Bulgarie n samt juridisk

person som har sitt huvudkontor i Bulgar ien

eller som �r registrerad d�r,

b) betr�ffande Sverige, person som enligt

svensk lagstiftning �r skattskyldig d�r p�

grund av bos�ttning, inregistrering, plats f�r

f�retagsledning eller annan liknande omst�n�

dighet.

3. a) D� p� grund av best�mmelserna i

punkt 2 fysisk person har hemvist i b�da

avtalsslutande staterna, anses han ha hemvist

1 den stat med vilken hans personliga och

ekonomiska f�rbindelser �r starkast (cent�

rum f�r levnadsintressena);

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

han har centrum f�r sina levnadsintressen

avg�r de beh�riga myndigheterna i de avtals�

slutande staterna fr�gan genom �msesidig
�verenskommelse.

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

2 annan person �n fysisk person har hemvist i

b�da avtalsslutande staterna, anses personen

i fr�ga ha hemvist i den stat d�r den har sin

verkliga ledning.

3551

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SFS 1988:1614

Artide 2

Taxes covered

1. The existing taxes to which this

Convention shall apply are;

(a) in Bulgaria;

(i) the tax on total income;

(ii) the tax on income of unmarried,

widowed and divorced persons and

spouses without children;

(iii) the tax on profits; and

(iv) the tax on buildings

(hereinafter referred to as "Bulgarian

tax");

(b) in Sweden;

(i) the State income tax, including sai�

lors' tax and coupon tax;

(ii) the tax on public entertainers;

(iii) the communal income tax;

(iv) the profit sharing tax; and

(v) the State capital tax

(hereinafter referred to as "Swedish tax").

2. The Convention shall also apply to any

identical or substantially similar taxes which
are imposed after the date of signature of the
Convention in addition to, or in place of, the
existing taxes. The competent authorities of

the Contracting States shall each year notify

each other of any significant changes which

have been made in their respective taxation
laws.

Artikel 2
Skatter som omfattas av avtalet

1. De for n�rvarande utg�ende skatter, p�

vilka avtalet till�mpas, �r

a) i Bulgarien;

1) skatten p� sammanlagd inkomst,

2) skatten p� ogifta och fr�nskilda

personers samt �nkors, �nklingars

och barnl�sa makars inkomst,

3) skatten p� vinst, och

4) skatten p� byggnader

(i det f�ljande ben�mnda "bulgarisk

skatt"),

b) i Sverige;

1) den statliga inkomstskatten, h�ri

inbegripet sj�mansskatten och ku�

pongskatten,

2) bevillningsavgiften for vissa offent�

liga f�rest�llningar,

3) den kommunala inkomstskatten,

4) vinstdelningsskatten, och
5) den statliga f�rm�genhetsskatten

(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 d e f�r n�rvarande

utg�ende skatterna. De beh�riga myndighe�

terna i de avtalsslutande staterna skall varje

�r meddela varandra v�sentliga �ndringar

som gjorts i resp ektive skattelagstiftning.

Artide 3
General definitions

1, For the purposes of this Convention,

unless the context otherwise requires;

(a) the term "Bulgaria" means the Peop�

le's Republic of Bulgaria and, when used in a
geographical sense, includes the territory

over which Bulgaria exercises its State sove�

reignity and the continental shelf within

which Bulgaria exercises sovereign rights in

accordance with international law;

(b) the term "Sweden" means the King�

dom of Sweden and, when used in a geogra�

phical sense, includes the national territory,

the territorial sea of Sweden as well as other

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) "Bulgarien" �syftar Folkrepubliken

Bulgarien och, n�r det anv�nds i geografisk
bem�rkelse, innefattar det territorium �ver

vilket Bulgarien ut�var statssuver�nitet och

kontinentalsockeln inom vilken Bulgarien i

�verensst�mmelse med internationell r�tt ut�

�var suver�na r�ttigheter,

b) "Sverige" �syftar Konungariket Sverige

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

innefattar det svenska territoriet och Sveriges

territorialvatten samt andra havsomr�den

3552

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SFS 1988:1614

maritime areas over which Sweden in accor�

dance with international law exercises sove�

reign rights or jurisdiction;

"the other Contracting State" mean Bulgaria

and Sweden, as the context requires;

(d) the term "person" includes an indivi-'

dual, a legal person and any other body of

persons which is treated as an entity for tax
purposes;

(e) the terms "enterprise of a Contracting

State" and "enterprise of the other Contrac�

ting State" mean respectively an enterprise

carried on by a resident of a Contractin g Sta�

te and an enterprise carried on by a resident

of the other Contracting State;

(f) the term "tax" means Bulgarian tax or

Swedish tax, as the context requires;

(g) the term "international traffic" means

any transport by a ship, aircraft or road ve�

hicle operated by an enterprise of a Contrac�

ting State, except when the ship, aircraft or

road vehicle is operated solely between places

in the other Contracting State;

(h) the term "competent authority"

means:

(i) in Bulgaria, the Minister of Finance

or his authorized representative;

(ii) in Sweden, the Minister of Finance

or his authorized representative.

2. As regards the application of the

Convention by a Contracting State any term

not defined therein shall, unless the context

otherwise req uires, have the meaning which

it has under the law of that State concerning

the taxes to which the Convention applies.

�ver vilka Sverige i enlighet med internatio�

nell r� tt ut�var suver�na r�ttigheter eller ju�

risdiktion,

c) "en avtalsslutande stat" och "den andra

avtalsslutande staten" �syftar Bulgarien eller

Sverige beroende p� sammanhanget,

d) "person" inbegriper fysisk person, juri�

disk person samt annan sammanslutning vil�

ken vid beskattningen behandlas som skatte�

subjekt,

e) "foretag i en avtalsslutande stat" och

"f�retag i den andra avtalsslutande staten"

�syftar f�retag som bedrivs av person med

hemvist i en avtalsslutande stat, respektive

foretag som bedrivs av person med hemvist i

den andra avtalsslutande staten,

O "skatt" �syftar bulgarisk skatt eller

svensk skatt beroende p� sammanhanget,

g) "internationell trafik" �syftar transport

med skepp, luftfartyg eller landsv�gsfordon

som anv�nds av f�retag i en avtalsslutande

stat, utom d� skeppet, luftfartyget eller lands�

v�gsfordonet anv�nds uteslutande mellan

platser i den a ndra avtalsslutande staten,

h) "beh�rig myndighet" �syftar:

1) i Bulgarien, finansministern eller

dennes befullm�ktigade ombud,

2) i Sverige, finansministern eller den�

nes befullm�ktigade ombud.

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

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

leder annat, varje uttryck som inte definie�

rats i avtalet ha den betydelse som uttrycket

har enligt den avtalsslutande statens lagstift�

ning i fr�ga om s�dana skatter p� vilka avta �

let till�mpas.

Artide 4

Place of business

1. For the purposes of this Convention the

term "place of business" means a fixed place

through which the business of an enterprise is

wholly or partly carried on.

2. The term "place of business" includes

especially:

(a) a place of manageme nt;

(b) a branch;

Artikel 4

Fast driftst�lle

1. Vid till�mpningen av detta avtal �syftar

uttrycket "fast driftst�lle" en stadigvarande

plats, fr�n vilken e tt f�retags aff�rsverksam�

het helt eller delvis bedrivs.

2. Uttrycket "fast driftst�lle" innefattar

s�rskilt:

a) plats for f�retagsledning,

b) filial,

c) fabrik, verkstad eller aff�r.

3553

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SFS 1988:1614

(d) a commercial, tourist, transport, plan�

ning, service or any other office;

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

any other place of extraction of natural reso�

urces.

3. A building site or construction or instal�

lation project constitutes a place of business

only if it lasts more than six months.

4. The participation of a Swedish enterpri�

se in a joint venture, set up in accordance

with the Bulgarian legislation, shall be dee�
med to be a place of business situated in

Bulgaria.

5. Notwithstanding the preceding provi�

sions of this Article, the term "place of busi�

ness" shall be deemed not to include:

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

se 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 f or the purpose of storage, display or de�

livery;

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

enterprise;

(d) the maintenance of a fixed place solely

for the purpose of purchasing goods or mer�
chandise or of collecting information, for the

enterprise;

(e) a stock of goods or merchandise dis�

played by the enterprise on a fair or exhibi�

tion, which is sold after the closing of the fair

or exhibition;

(0 the maintenance of a fixed place solely

for the purpose of carrying on, for the enter�
prise, any other activity of a preparatory or

auxiliary character;

(g) the maintenance of a fixed place solely

for any combination of activities mentioned

in sub-paragraphs (a) - (0, provided that the

overall activity of the fixed place resulting
from this combination is of a preparatory or

auxiliary character.

6. Notwithstanding the provisions of pa�

ragraphs (1) and (2), where a person-other

than an agent of an independent status to

3554

d) kontor f�r handelsverksamhet, turism,

transporter, planering, service eller annat
kontor,

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

annan plats f�r utvinning av naturtillg�ngar.

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

installationsverksamhet utg�r fast driftst�lle

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

m�nader.

4. Ett svenskt f�retag som deltar i ett

"joint venture", bildat enligt bulgarisk lag�
stiftning, anses ha fast driftst�lle i Bulgarien.

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

ser i denn a artikel anses uttrycket "fast drift�
st�lle" inte innefatta:

a) anv�ndningen av anordningar uteslu�

tande f�r lagring, utst�llning eller utl�mnan�
de av f�retaget tillh�riga varor,

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

rulager uteslutande f�r lagring, utst�llning el�

ler utl�mnande,

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

rulager uteslutande f�r bearbetning eller f�r�

�dling genom annat f�retags f�rsorg,

d) innehavet av stadigvarande plats ute�

slutande f�r ink�p av varor eller inh�mtande

av upplysningar f�r f�retaget,

e) varulager som f�retaget st�ller ut p� en

m�ssa eller utst�llning och som s�ljs efter
m�ssans eller utst�llningens slut,

O innehavet av stadigvarande plats uteslu�

tande f�r att f�r f�retaget

bedriva annan

verksamhet av f�rberedande eller bitr�dande

art,

g) innehavet av stadigvarande plats ute�

slutande f�r att kombinera verksamheter

som anges i punkterna a) O, u nder f�rut�
s�ttning att hela den verksamhet som bedrivs

fr�n den stadigvarande platsen p� grund av

denna kombination �r av f�rberedande eller

bitr�dande art.

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

de representant p� vilken punkt 7 till �mpas,

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

�

SFS 1988:1614

whom paragraph (7) applies is acting on be�

half of an en terprise and has, and habitually

exercises, in a Contracting State an authority

to conclude contracts in the name of the en�

terprise, that enterprise shall be deemed to

have a place of business in that State in res�

pect of any activities which that person

undertakes for the enterprise, unless the ac�

tivities of such person are limited to those

mentioned in paragraph (5) which, if exerci�

sed through a fixed place would not make

this fixed place a place of business under the

provisions of that paragraph.

7. An enterprise shall not be deemed to

have a place of business in a Contracting

State merely because it carries on business in

that State through a broker, general commis�

sion agent or any other agent of an indepen�

dent status, provided that such persons are

acting in the ordinary course of their busi�

ness.

Article 5

Income from immovable property

1. Income derived by a resident of a Con�

tracting State from immovable property (in�

cluding income from agriculture or forestry)

situated in the other Contracting State may

be taxed in th at other State.

2. The term "immovable property" shall

have the meaning which it has under the law

of the Contracting State in which the p roper�

ty in question is situated.

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 p unkterna 1 och 2ha 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 dock inte, om den

verksamhet som denna person bedriver �r

begr�nsad till s�dan som anges i punkt 5 och

som om den bedrevs fr�n en stadigvarande
plats - inte skulle g�ra denna stadigvarande

plats till fast driftst�lle enligt best�mmelserna

i n�mnda punkt.

7. Ett f�retag anses inte ha fast driftst�lle i

en avtalsslutande stat endast p� den grund att

f�retaget bedriver aff�rsverksamhet i de nna

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

sion�r eller annan oberoende representant,

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

bedriver sin sedvanliga aff�rsverksamhet.

Artikel 5

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar av fast egendom

(d�ri inbegripen inkomst av lantbruk eller

skogsbruk) bel�gen i den andra avtalsslutan�

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

2. Uttrycket "fast egendom" har den bety�

delse som uttrycket har enligt lagstiftningen i

den avtalsslutande stat d�r egendomen �r be�

l�gen.

Artide 6
Business profits

1. The profits of an enterprise of a Con�

tracting State shall be taxable only in that

State unless the enterprise carries on business

in the other Contracting State through a place

of business situated therein. If the enterprise

carries on business as aforesaid, the profits of

the enterprise may be taxed in the other State

but only so much of them as is attributable to

that place of business.

2. Subject to the provisions of paragraph

(3), where an enterprise of a Contracting Sta�

te carries on business in the other Contrac�

ting State through a place of business situated

Artikel 6

Inkomst av r�relse

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

avtalsslutande stat f�rv�rvar, beskattas en�

dast i denna stat, s�vida inte f�retaget bedri�

ver r�relse i den andra avtalsslutande staten

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

bedriver r�relse p� nyss angivet s�tt, f�r f�re�

tagets inkomst beskattas i den andra staten,

men endast s� stor del av den som �r h�nf�r-

1ig till det fasta drift st�llet.

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

driver r�relse i den andra avtalsslutande sta�

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

om inte best�mmelserna i punkt 3 f�ranleder

3555

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SFS 1988:1614

therein, there shall in each Contracting State

be attributed to that place of business the

profits which it might be expected to make if
it were a distinct and separate enterprise

engaged in the same or similar activities un�

der the same or similar conditions and de�
aling wholly independently with the enterpri�

se of which it is a place of business.

3. In determining the profits of a place of

business, there shall be allowed as deductions

expenses which are incurred for the purposes

of the place of business, including executive

and general administrative expenses so in�
curred, whether in the State in which the

place of business is situated or elsewhere.

4. No profits shall be attributed to a place

of business by reason of the mere purchase by

that place of business of goods or merchandi�

se for the enterprise.

5. The provisions of this Article shall app�

ly irrespective of whether an enterprise of a
Contracting State carries on business in the
other Contracting State alone or together

with another person or other persons, also
where such other person or persons are resi�

dents of that other Contracting State.

6. Where profits include items of income

which are dealt with separately in other Ar�

ticles of this Convention, then the provisions

of those Articles shall not be affected by the

provisions of this Article.

annat, i v ardera avtalsslutande staten till det

fasta driftst�llet den inkomst som det kan

antas att driftst�llet skulle ha f�rv�rvat, om
det varit ett frist�ende f�retag, som bedrivit

verksamhet av samma eller liknande slag un�

der samma eller liknande villkor och sj�lv�
st�ndigt avslutat aff�rer med det f�retag till

vilket driftst�llet h�r.

3. Vid best�mmandet av fast driftst�lles

inkomst medges avdrag f�r utgifter som upp�
kommit f�r det fasta driftst�llet, h�runder

inbegripna utgifter f�r f�retagets ledning och

allm�nna f�rvaltning, oavsett om utgifterna

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

�r bel�get eller annorst�des.

4. Inkomst 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.

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

pas oavsett om ett f�retag i en avtalsslutande

stat bedriver r�relse ensamt eller tillsammans

med annan person eller andra personer. Det�

ta g�ller ocks� n�r denna andra person eller
dessa andra personer har hemvist i denna

andra avtalsslutande stat.

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

som behandlas s�rskilt i andra artiklar av
detta avtal, ber�rs best�mmelserna i dessa

artiklar inte av reglerna i f�revarande artikel.

Artide 7

International transport

1. Profits from the operation of ships,

aircraft or road vehicles in international traf�

fic by an enterprise of a Contracting State

shall be taxable only in that State.

2. With respect to profits derived by the

air transport consortium Scandinavian Airli�

nes System (SAS) the provisions of paragraph
(1) shall apply, but only to such part of the

profits as corresponds to the participation
held in that consortium by AB Aerotransport

(ABA), the Swedish partner of Scandinavian

Airlines System (SAS).

3. The provisions of paragraph (1) shall

also apply to profits from the participation in

a pool, a joint business or an international

operating agency.

3556

Artikel 7

Internationella transporter

1. Inkomst genom anv�ndningen av

skepp, luftfartyg eller landsv�gsfordon i in�
ternationell trafik av f�retag i en avtalsslu�
tande stat beskattas endast i denna stat.

2. Betr�ffande inkomst som f�rv�rvas av

luftfartskonsortiet Scandinavian Airlines Sy�

stem (SAS) till�mpas best�mmelserna i punkt

1 men endast i fr�ga om den del av inkoms�

ten som motsvarar den andel i konsortiet
som innehas av AB Aerotransport (ABA),

den svenske del�garen i Scandinavian Airli�

nes System (SAS).

3. Best�mmelserna i punkt 1 till�mpas

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

gande i en pool, ett gemensamt f�retag eller

en internationell driftsorganisation.

�

SFS 1988:1614

Ci[.^

Article 8
Dividends

1. Dividends paid by a company which is

a resident of a Contracting State to a resident

of the other Contracting State may be taxed

in that other State.

2. However, such dividends may also be

taxed in the Contracting State of which the

company paying the dividends is a resident,

and according to the laws of that 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 the divi�

dends.

The competent authorities of the Contrac�

ting States shall by mutual agreement settle

the mode of application of this limitation.

This paragraph shall not affect the taxation

of the company in respect of the profits out of

which the dividends are paid.

3. The term "dividends" as used in this

Article means income from shares or other

rights, not being debt-claims, participating in

profits, as well as income from other corpora�

te rights whic h is subjected to the same tax�

ation treatment as income from shares by the

laws of the State of which the company mak�
ing the distribution is a resident.

4. The provisions of paragraphs (1) and

(2) shall not apply if the beneficial owner of

the dividends, being a resident of a Contract�

ing State, carries on business in the other

Contracting State of which the company

paying the dividends is a re sident, through a

place of business situated therein, or per�

forms in that o ther State a liberal profession

from a fixed base situated therein, and the

holding in respect of which the divid ends are

paid is eff ectively connected with such place

of busine ss or fixed base. In such case the

provisions of Article 6 or Article 12, as the

case may be, shall apply.

5. Where a company which is a resident of

a Contracting State derives profits or income

from the other Contracting State, that other

State may not impose any tax on the divi�

dends paid by the company, except insofar as

such dividends are paid to a resident of that

other State or insofar as the holding in res�

pect of which the div idends are paid is effec-

Artikel 8

Utdelning

1. Utdelning fr�n bolag med hemvist i en

avtalsslutande stat till person med hemvist i

den andra avtalsslutande staten f�r beskattas

i denna an dra stat.

2. Utdelningen f�r emellertid beskattas

�ven i den avtalsslutande stat d�r bolaget

som betalar utdelningen har hemvist, enligt

lagstiftningen i denna stat, men om mottaga�

ren har r�tt till utdelningen f�r skatten inte

�verstiga 10 procent av utdelningens brutto�

belopp.

De beh�riga myndigheterna i de avtalsslu�

tande staterna skall tr�ffa �verenskommelse

om s�ttet att genomfora dessa begr�nsningar.

Denna punkt ber�r inte bolagets beskatt�

ning f�r vinst av vilken utdelningen betalas.

3. Med uttrycket "utdelning" forst�s i

denna artikel inkomst av aktier eller andra

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

till andel i vinst, samt inkomst av andra an�

delar i bolag, som enligt lagstiftningen i den

stat d�r det utdelande bolaget har hemvist

vid beskattningen behandlas p� samma s�tt

som inkomst av aktier.

4. Best�mmelserna i punkterna 1 och 2

till�mpas inte, om den som h ar r�tt till utdel�

ningen har hemvist i en avtalsslutande stat

och bedriver r�relse i den andra avtalsslutan�

de staten, d�r bolaget som betalar utdelning�

en har hemvist, fr�n d�r bel�get fast driftst�l�

le eller ut�var fritt yrke i denna andra stat

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

samt den andel p� grund av vilken utdelning�

en betalas �ger verkligt samband med det

fasta driftst�llet eller den stadigvarande an�

ordningen. I s�dant fall till�mpas best�mmel�

serna i artikel 6 respektive artike l 12.

5. Om bolag med hemvist i en avtalsslu�

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

avtalsslutande staten, f�r denna andra avtals�

slutande stat inte beskatta utdelning som bo�

laget betalar, utom i den m�n utdelningen

betalas till person med hemvist i denna andra

stat eller i d en m�n den andel p� grund av

vilken utdelningen betalas �ger verkligt sam-

3557

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SFS 1988:1614

lively connected with a place of business or a

fixed base situated in that other 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 undist�

ributed profits consist wholly or partly of
profits or income arising in such other State.

band med fast driftst�lle eller stadigvarande

anordning i denna andra stat, och ej heller

beskatta bolagets icke utdelade vinst, �ven

om utdelningen eller den icke utdelade vins�

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

Artide 9

Interest

1. Interest arising in a Contracting State

and paid to a resident of the other Contrac�

ting State shall be taxable only in that other

State if such resident is the beneficial owner

of the interest.

2. The term "interest" as used in this Ar�

ticle means income from debt-claims of every

kind, whether or not secured by mortgage
and whether or not carrying a right to partici�

pate in the debtor's profits, and in particular,
income from government securities and inco�
me from bonds or debentures, including pre�

miums and prizes attaching to such securiti�

es, bonds or debentures. Penalty charges for
late payment shall not be regarded as interest

for the purpose of this Article.

3. The provisions of paragraph (1) shall

not apply if the beneficial owner of the inte�

rest, being a resident of a Contracting State,

carries on business in the other Contracting

State in which the interest arises, through a

place of business situated therein, or per�
forms in that other State a liberal profession

from a fixed base situated therein, and the
debt-claim in respect of which the interest is

paid is effectively connected with such place

of business or fixed base. In such case the

provisions of Article 6 or Article 12, as the

case may be, shall appl y.

Artikel 9

R�nta

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

de stat och som betalas till person med
hemvist i den andra avtalsslutande staten,
beskattas endast i d enna andra stat, om per�

sonen i fr�ga har r�tt till r�ntan.

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

artikel inkomst av varje slags fordran, anting�
en den s�kerst�llts genom inteckning i fast

egendom eller inte och antingen den medf�r

r�tt till andel i g�lden�rens vinst eller inte.
Uttrycket �syftar s�rskilt inkomst av v�rde�
papper som utf�rdats av staten och inkomst

av obligationer eller debentures, d�ri inbe�

gripna agiobelopp och vinster som h�nf�r sig
till s�dana v�rdepapper, obligationer eller de�

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

3. Best�mmelserna i punkt 1 till�mpas

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

hemvist i en avtalsslutande stat och bedriver
r�relse i den a ndra avtalsslutande staten, fr�n
vilken r�ntan h�rr�r, fr�n d�r bel�get fast

driftst�lle eller ut�var fritt yrke i denna andra

stat fr�n d�r bel�gen stadigvarande anord�

ning, samt den fordran f�r vilken r�ntan be�

talas �ger verkligt samband med det fasta
driftst�llet eller den stadigvarande anord�

ningen. I s�da nt fall till�mpas best�mmelser�
na i artikel 6 respektive artikel 12.

Artide 10
Royalties

1. Royalties arising in a Contracting State

and paid to a resident of the other Contrac�

ting State may be taxed in that other State.

Artikel 10
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 denn a andra stat.

3558

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SFS 1988:1614

2. However, such royalties may also be

taxed in the Contracting State in which they

arise and according to the laws of that State,

but if the recipie nt is the beneficial owner of

the royalties the tax so charged shall not exce�

ed 5 per cent of the gross amount of the

royalties.

The competent authorities of the Contrac�

ting States shall by m utual agreement settle

the mode of application of this limitation.

3. The term "royalties" as used in this Ar�

ticle means payments of any kind received as

a consideration for t he 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 televi�

sion broadcasting, any patent, trade mark,

design or model, plan, secret formula or pro�

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

industrial, commercial, or scientific equip�

ment, including data processing program�

mes, or for information concerning industri�

al, commercial or scientific experience.

4. The provisions of paragraphs (I) and

(2) shall not apply if the beneficial owner of

the royalties, being a resident of a Contrac�

ting State, carries on business in the other

Contracting State in which the royalties arise,

through a place of business situated therein,

or performs in t hat other State a liberal pro�

fession from a fixed base situated therein,

and the right or property in respect of which

the royalties are paid is effectively connected

with such place of business o r fixed base. In

such case the provisions of Article 6 or Artic�

le 12, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a

Contracting State when the payer is that State
itself, a political subdivision , a local authori�

ty or a resident of that State. Where,

however, the person paying the royalties,

whether he is a resident of a Contracting Sta�

te or not, has in a Contracting State a place of

business or a fixed base in connection with

which the liability to pay the royalties was

incurred, and such royalties are borne by

such place of business or fixed base, then

such royalties shall be deemed to arise in the

2. Royaltyn f�r emellertid beskattas �ven i

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

r�r, enligt lagstiftningen i denna avtalsslutan�

de stat, men om mottagaren har r�tt till

royaltyn f�r skatten inte �verstiga 5 procent

av royaltyns bruttobelopp.

De beh�riga myndigheterna i de avtalsslu�

tande staterna skall tr�ffa �verenskommelse

om s�ttet att genomfora denna begr�nsning.

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

artikel varje slags betalning som mottages s�

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

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

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

pet biograffilm och film- och bandinspelning�

ar for radio- eller televisionsu ts�ndning, pa�

tent, varum�rke, m�nster eller modell, rit�

ning, hemligt recept eller hemlig tillverk�

ningsmetod samt f�r nyttjandet av eller f�r

r�tten att nyttja industriell, kommersiell eller

vetenskaplig utrustning, d�ri inbegripet da�

taprogram, eller for upplysning om erfaren�

hetsr�n av industriell, kommersiell eller ve�

tenskaplig natur.

4. Best�mmelserna i punkterna 1 och 2

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

tyn har hemvist i en avtalsslutande stat och

bedriver r�relse i den andra avtalsslutande

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

bel�get fast driftst�lle eller ut�var fritt yrke i

denna andra stat fr�n d�r bel�gen stadigva�

rande anordning, samt den r�ttighet eller

egendom i fr�ga om vilken royaltyn betalas

�ger verkligt samband med det fasta driftst�l�

let eller den stadigvarande anordningen. I s�

dant fall till�mpas best�mmelserna i artikel 6

respektive artikel 12.

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

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

politisk underavdelning, lokal myndighet el�

ler person med hemvist i denna stat. Om

emellertid den person som betalar royaltyn,

antingen han har hemvist i en avtalsslutande

stat eller inte, i en avtalsslutande stat har fast

driftst�lle eller stadigvarande anordning i

samband varmed skyldigheten att betala

royaltyn uppkommit och royaltyn belastar

det fasta driftst�llet eller den stadigvarande

anordningen, anses royaltyn h�rr�ra fr�n den

3559

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SFS 1988:1614

State in which the place of business or fixed

base is situated.

Stat d�r det fasta driftst�llet eller den stadig�

varande anordningen finns.

Artide 11

Capital gains

1. Gains derived by a resident of a Con�

tracting State from the alienation of im�

movable property referred to in Article 5 and

situated in the other Contracting State, or

from the alienation of shares or similar rights

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

2. Gains from the alienation of movable

property forming part of the business proper�
ty of a place of business which an enterprise
of a Contracting State has in the other Con�
tracting State or of movable property pertain�

ing to a fixed base available to a resident of a
Contracting State in the other Contracting

State for the purpose of performing a liberal

profession, including such gains from the

alienation of such a place of business (alone
or with the whole enterprise) or of such fixed

base, may be taxed in that other State.

3. Gains from the alienation of ships, air�

craft or road vehicles operated in internatio�

nal traffic by an enterprise of a Contracting

State or of movable property pertaining to

the operation of such ships, aircraft or road

vehicles shall be taxable only in that State.

4. Gains from the alienation of any pro�

perty other than that referred to in para�

graphs (1), (2) and (3), shall be taxable only in

the Contracting State of which the alienator
is a resident.

5. The provisions of paragraph (4) shall

not affect the right of a Contracting State to

levy, according to its law, a tax on capital
gains from the alienation of shares or other

similar rights derived by an individual who is

a resident of the other Contracting State and

has been a resident of the first-mentioned

State at any time during the ten years imme�

diately preceding the alienation of the pro�

perty.

Artikel 11

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 5 och som �r bel�gen i den andra

avtalsslutande staten eller p� grund av �ver�

l�telse av aktier eller liknande r�ttigheter i

bolag vars tillg�ngar huvudsakligen best�r av

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

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

egendom, som utg�r del av r�relsetillg�ngar�

na i fast driftst�lle, vilket ett foretag i en

avtalsslutande stat har i den andra avtalsslu�

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

till stadigvarande anordning for att ut�va
fritt yrke, som person med hemvist i e n av�
talsslutande stat har i den andra avtalsslutan�

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

Detsamma g�ller vinst p� grund av �verl�tel�

se av s�dant fast driftst�lle (for sig eller till�

sammans med hela foretaget) eller av s�dan
stadigvarande anordning.

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

luftfartyg eller landsv�gsfordon, som an�

v�nds i internationell trafik av ett foretag i en

avtalsslutande stat, eller l�s egendom som �r

h�nf�rlig till anv�ndningen av s�dana skepp,

luftfartyg eller landsv�gsfordon, beskattas en�

dast i denn a stat.

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

egendom �n s�dan som avses i punkterna 1,2
och 3 beskattas endast i den avtalsslutande
stat d�r �verl�taren har hemvist.

5. Best�mmelserna i punkt 4 p�verkar inte

en avtalsslutande stats r�tt att enligt sin lag�

stiftning beskatta vinst vid �verl�telse av ak�

tier och andra liknande r�ttigheter som

f�rv�rvas av en fysisk person med hemvist i

den andra avtalsslutande staten och som har

haft hemvist i den f�rstn�mnda staten vid

n�got tillf�lle under den tio�rsperiod som
n�rmast f�reg�r �verl�telsen av egendomen.

3560

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SFS 1988:1614

Artide 12
Liberal profession

1, Income derived by a resident of a Con�

tracting State in respect of professional servi�

ces or other activities of an independent cha�

racter shall be taxable only in that State un�

less he has a fixed base regularly available to

him in the other Contracting State for the

purpose of performing his activities. If he has

such a fixed base, the income may be taxed in

the other State, but only so much of it as is

attributable to that fixed base.

2. The term "professional services" inclu�

des especially independent scientific, litera�

ry, artistic, educational or teaching activities

as well as the independent activities of physi�

cians, lawyers, engineers, architects, dentists

and accountants.

Artikel 12
Fritt yrke

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar genom fri yrkes�

ut�vning eller annan sj�lvst�ndig verksam�

het, beskattas endast i denna stat om han inte

i den andra avtalsslutande staten har stadig�

varande anordning, som regelm�ssigt st�r till

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

Om han har s�dan stadigvarande anordning,

f�r inkomsten beskattas i denna andra stat

men endast s� stor del av den som �r h�nf�r-

1ig till denna stadigvarande anordning.

2. Uttrycket "fri yrkesut�vning" inbegri�

per s�rskilt sj�lvst�ndig vetenskaplig, litter�r

och konstn�rlig verksamhet, uppfostrings-

och undervisningsverksamhet samt s�dan

sj�lvst�ndig verksamhet som l�kare, advo�

kat, ingenj�r, arkitekt, tandl�kare och revisor

ut�var.

Artide 13

Income from employment

1. Subject to the provisions of Articles 14,

16, 17 and 18 salaries, wages an d other si�

milar remuneration derived by a resident of a

Contracting State in respect of an employ�

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

Contracting State . If the employment is so

exercised, such remuneration as is derived

therefrom may be taxed in that other State.

2. Notwithstanding the provisions of pa�

ragraph (1), remuneration derived by a resi�

dent of a Contracting State in respect of an

employment exercised in the other Contrac�

ting State shall be taxable only in the first-

mentioned State if:

(a) the recipient is present in the other Sta�

te for a period or periods not exceeding in the

aggregate 183 days in any twelve m onths pe�

riod, and

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

half o f, an employer who is not resident of

the other State, and

ce of business or a fixed base which the em�

ployer has in the other State.

3. Notwithstanding the preceding provi-

"5-SFS 1988

Artikel 13

Inkomst av anst�llning

1. Om inte best�mmelserna i artiklarna

14, 16, 17 och 18 f�ranleder anna t, 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 denna

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

avtalsslutande staten. Om arbetet utf�rs i

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

f�r arbetet beskattas d�r.

2. Utan hinder av best�mmelserna i punkt

1 beskattas ers�ttning, som person med

hemvist i en avtalsslutande stat uppb�r f�r

arbete som utf�rs i den andra avtalsslutande

staten, endast i den f�rstn�mnda staten, om

a) mottagaren vistas i den andra staten un�

der tidrymd eller tidrymder som sammanlagt

inte �verstiger 183 dagar under en tolvm�na-
dersperiod, och

b) ers�ttningen betalas av arbetsgivare

som inte har hemvist i den and ra staten eller

p� dennes v�gnar, samt

c) ers�ttningen inte belastar fast dri ftst�lle

eller stadigvarande anordning som arbetsgi�

varen har i den a ndra staten.

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

3561

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SFS 1988:1614

sions of this Artide, remuneration derived in

respect of an employment exercised aboard a

ship, aircraft or road vehicle operated in in�

ternational traffic by an enterprise of a Con�

tracting State shall be taxable only in that

State. Where a resident of Sweden derives

remuneration in respect of an employment

exercised aboard an aircraft operated in in�
ternational traffic by the air transport consor�
tium Scandinavian Airlines System (SAS),
such remuneration shall be taxable only in

Sweden.

4. Notwithstanding the preceding provi�

sions of this Article, remuneration derived by

a resident of a Contracting State in respect of
an employment exercised in the other Con�

tracting State shall be taxable only in the

first-mentioned State during the first three

years of the employment in that State if:

(a) the employment is exercised at a non�

commercial tourist, travel or culture repre�
sentation, or as a journalist or a press, radio

or television correspondent; and

(b) the remuneration is paid by an emplo�

yer who is a resident of the first-mentioned

State; and

journalist or a press, radio or television cor�

respondent, the remuneration is not borne by

a place of business which the employer has in

the other State.

Article 14
Directors' fees

Directors' fees and other similar payments

derived by a resident of a Contracting State

in his capacity as a member of the board of

directors or the administrative or control
Council of a company which is a resident of

the other Contracting State may be taxed in

that other State.

Article 15
Artistes and athletes

\, Notwithstanding the provisions of Ar�

ticles 12 and 13, income derived by a resident

of a Contracting State as an entertainer, such

as a theatre, motion picture, radio or televi�

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

ser i denna artikel beskattas ers�ttning for
arbete, som utf�rs ombord p� skepp, luftfar�

tyg eller landsv�gsfordon som anv�nds i in�
ternationell trafik av ett foretag i en avtalsslu�

tande stat, endast i denna stat. Om person
med hemvist i Sverige f�rv�rvar ers�ttning
p� grund av anst�llning ombord p� luftfartyg

som anv�nds i internationell trafik av luft�

fartskonsortiet Scandinavian Airlines System

(SAS), beskattas denna ers�ttning endast i

Sverige.

4. Utan hinder av foreg�ende best�mmel�

ser i d enna artikel beskattas ers�ttning, som

person med hemvist i en avtalsslutande stat

uppb�r p� grund av anst�llning i den andra
avtalsslutande staten, endast i den f�rst�

n�mnda staten under de f�rsta tre �ren av
anst�llningen i den andra staten, om

a) arbetet utf�rs vid en icke-kommersiell

turist-, rese- eller kulturrepresentation eller i

egenskap av journalist eller korrespondent

for press, radio eller television, och

b) ers�ttningen betalas av arbetsgivare,

som har hemvist i den f�rstn�mnda staten,
samt

c) i fr�ga om ers�ttning som betalas till

journalist eller korrespondent for press, radio
eller television, ers�ttningen inte belastar ett
fast driftst�lle som arbetsgivaren har i den
andra staten.

Artikel 14

Styrelsearvode

Styrelsearvode och annan liknande ers�tt�

ning, som person med hemvist i en avtalsslu�

tande stat uppb�r i egenskap av medlem i
styrelse eller i et t administrativt r�d eller ett

kontrollr�d i bola g med hemvist i den andra

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

Artikel 15
Artister och idrottsm�n

1. Utan hinder av best�mmelserna i artik�

larna 12 och 13 f�r inkomst, som person med

hemvist i en av talsslutande stat f�rv�rvar ge�

nom sin personliga verksamhet i den andra

avtalsslutandc staten i egenskap av artist, s�-

3562

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SFS 1988:1614

from his personal activities as such exercised

in the other Contracting State, may be taxed

in that other State.

2. Where income in respect of personal

activities exercised by an entertainer or an

athlete in 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 6, 12 and

13, be taxed in the Contracting State in which

the activities of the entertainer or athlete are

exercised.

3. Where the activities mentioned in pa�

ragraphs (1) and (2) are performed within the

framework of a cultural exchange between

the Contracting States or supported by public

funds in the Contracting State of which the

entertainer o r athlete is a resident, income

derived from such activities shall be taxable

only, in that State.

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

ler televisionsartist eller musiker, eller av

idrottsman, beskattas i denna andra stat.

2. I fall d� in komst genom personlig verk�

samhet, som artist eller idrottsman ut�var i

denna egenskap, inte tillfaller artisten eller

idrottsmannen sj�lv utan annan person, f�r

denna inkomst, utan hinder av best�mmel�

serna i artiklarna 6, 12 och 13, beskattas i den

avtalsslutande stat d�r artisten eller idr otts�

mannen ut�var verksamheten.

3. I fall d � verksamhet som avses i punk�

terna 1 och 2 ut �vas inom ramen for ett kul�

turutbyte mellan de avtalsslutande staterna

eller �tnjuter st�d med allm�nna medel i den

avtalsslutande stat d�r artisten eller idrotts�

mannen har hemvist, beskattas inkomst av

s�dan verksamhet endast i denna stat.

Artide 16
Pensions, annuities and similar payments

1. Subject to the provisions of paragraph

(1) of Article 17, pensions and other similar

remuneration paid to a resident of a Contrac�

ting State shall be taxable only in that State.

2. Notwithstanding the provisions of pa�

ragraph (1), disbursements under the Social

Security legislation of a Contracting State

and annuities ari sing in a Contracting State

shall be taxable onjy in that State.

1 the term "annuity" means a stated sum

payable periodically at stated times during

life or during a specified or a scertainable pe�

riod of time under an obligation to make the

payments in return for adequate and full con�

sideration in money or money's worth.

Article 17
Governmental functions

I. Remuneration, including pensions,

paid by, or out of funds created by, a Con�

tracting State or a political subdivision or a

local authority thereof to an individual in

Artikel 16

Pension, livr�nta och liknande betalningar

1. Om inte best�mmelserna i artikel 17

punkt 1 f �ranleder annat, beskattas pension

och annan liknande ers�ttning, som betalas

till person med hemvist i en avtalsslutande

stat, endast i denna stat.

2. Utan hinder av best�mmelserna i punkt

1 beska ttas utbetalningar enligt socialfors�k-

ringslagstiftningen i en avtalsslutande stat

och livr�nta som h�rr�r fr�n en avtalsslutan�
de stat endast i denna stat.

3. Med uttrycket "livr�nta" forst�s ett

fastst�llt belopp, som utbetalas periodiskt p�

fastst�llda tider under en persons livstid eller

under annan angiven eller fastst�llbar tidspe�

riod och som utg�r p� grund av f�rpliktelse

att verkst�lla dessa betalningar som ers�tt�

ning for d�remot fullt svarande vederlag i

penningar eller penningars v�rde.

Artikel 17

Offentlig tj�nst

1. Ers�ttning, pension d�ri inbegripen,

som betalas av eller fr�n fonder inr�ttade av

en avtalsslutande stat, dess politiska under�

avdelningar eller lokala myndigheter till

3563

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SFS 1988:1614

respect of services rendered to that State or

subdivision or local authority thereof in the

discharge of functions of a governmental na�

ture shall be taxable only in that State.

2. The provisions of Articles 13, Hand 16

shall apply to remuneration and pensions in

respect of services rendered in connection
with a business carried on by a Contracting

State or a political subdivision or a local au�

thority thereof.

fysisk person p� grund av offentligt uppdrag i
denna stats, dess politiska underavdelningars

eller lokala myndigheters tj�nst, beskattas en�

dast i denna stat.

2. Best�mmelserna i art iklarna 13, 14 och

16 till�mpas p� ers�ttning, pension och lik�

nande betalning som utg�r p� grund av arbe�

te som utf�rts i samband med r�relse som

bedrivs av en avtalsslutande stat, dess poli�
tiska underavdelningar eller lokala myndig�
heter.

Artide 18
Students and trainees

An individual who is a resident of a Con�

tracting State and who is temporarily present

in the other Contracting State for the primary

purpose of

(a) studying in that other Contracting Sta�

te at a university or other educational institu�

tion;

(b) securing training required to qualify

him to practice a profession; or

ent of a grant or award, shall be exempt from

tax in that other Contracting State in respect
of:

(i) remittances from abroad for the

purposes of his maintenance, edu�
cation, training or practice;

(ii) remuneration for personal services

performed in that other Contrac�

ting State during such year of inco�
me as the remuneration does not

exceed, in the case of Sweden 60

per cent of the basic amount, and in

the case of Bulgaria an amount cor�

responding to the tax exempt amo�

unt, according to Bulgarian law;

and

(iii) the amount of such grant or award.

The benefits under sub-paragraph (ii)

above shall extend only for such period of

time as may be reasonably or customarily

required to complete the education, training,
practice or researach undertaken but shall in

no event exceed a period of seven consecu�

tive years.

Artikel 18
Studerande och praktikanter

Fysisk person, som har hemvist i en avtals�

slutande stat och som tillf�lligt vistas i den
andra avtalsslutande staten huvudsakligen

for att

a) studera i denna andra avtalsslutande

stat vid universitet eller annan undervis�

ningsanstalt,

b) erh�lla praktik som �r n�dv�ndig for att

f� beh�righet att ut�va ett yrke, eller

c) studera eller forska i egenskap av motta�

gare av stipendium eller bel�ning,

�r befriad fr�n skatt i de nna andra avtalsslu�

tande stat for

1) belopp, som utbetalas till honom

fr�n utlandet for hans uppeh�lle,

undervisning, utbildning eller prak�
tik,

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

na andra avtalsslutande stat under

inkomst�r d� ers�ttningen inte

�verstiger, s�vitt avser Sverige,
60% av basbeloppet och, s�vitt av�

ser Bulgarien, ett belopp motsva�

rande det skattefria beloppet enligt
bulgarisk lag, och

3) s�dant stipendium eller s�dan bel��

ning.

Skattebefrielse enligt 2 ovan medges endast

f�r den tid som sk�ligen eller vanligtvis er�
fordras for att fullborda undervisningen, ut�

bildningen, praktiken eller forskningen men

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

p� v arandra f�ljande �r.

3564

�

SFS 1988; 1614

Artide 19

Other income

Items of income of a resident of a Contrac�

ting State, wherever arising, not dealt with in

the foregoing Articles of this Convention

shall be taxable only in th at State.

Artikel 19

Annan inkomst

Inkomst som person med hemvist i en av�

talsslutande stat f�rv�rvar och som inte be�

handlas i f�reg�ende a rtiklar av detta avtal

beskattas endast i denna stat, oavsett var�

ifr�n inkomsten h�rr�r.

Artide 20

Capital

1. Capital represented by immovable pro�

perty referred to in Article 5, owned by a

resident of a Contracting State and situated

in the other Contracting State, may be taxed

in that other State.

2. Capital represented by movable proper�

ty forming part of th e business property of a

place of business which an enterprise of a

Contracting State has in the other Contrac�

ting State or by movable pr operty pertaining

to a fixed base available to a resident of a

Contracting Sta te in the other Contracting

State for the purpose of performing a liberal

profession, may be taxed in that other State.

3. Capital represented by ships, aircraft or

road vehicles operated in international traffic

by an enterp rise of a Contracting State and

by movable property pertaining to the opera�

tion of such ships, aircraft or road vehicles

shall be taxable only in tha t State.

4. All othe r elements of capital of a resi�

dent of a Contracting State shall be taxable

only in that State.

Article 21

Elimination of double taxation

1. In Bulga ria double taxation shall be eli�

minated as follows:

(a) Where a resident of Bulgaria derives

income or owns capital which, in accordance

with the provision s of this Convention, may

be taxed in Sweden, such income or capital

shall be exempt from tax in Bulgaria.

(b) However, such income or capital may

nevertheless be taken into account in calcula-

Artikel 20

F�rm�genhet

1. F�rm�genhet best�ende av s�dan fast

egendom som avses i artikel 5, vilken person

med hemvist i en avtalsslu tande stat innehar

och vilken �r bel�gen i den andra avtalsslu�

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

2. F�rm�genhet best�ende av l�s egen�

dom, som utg�r del av r�relsetillg�ngarna i

fast driftst�lle, vilket ett f�retag i en avtals�

slutande stat har i den andra avtalsslutande

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

stadigvarande anordning f�r att ut�va fritt

yrke, som person med hemvist i en avtalssl u�

tande stat har i den andra avtalsslutande sta�

ten, f�r beskattas i denna andra stat.

3. F�rm�genhet best�ende av skepp, luft�

fartyg eller landsv�gsfordon, som anv�nds i

internationell trafik av ett f�retag i en avtals�

slutande stat, samt av l�s egendom som �r

h�nf�rlig till anv�ndningen av s�dana skepp,

luftfartyg eller landsv�gsfordon, beskattas en�

dast i denna stat.

4. Alla andra slag av f�rm�genhet, som

person med hemvist i en avtalsslutande stat

innehar, beskattas endast i denna stat.

Artikel 21
Undanr�jande av dubbelbeskattning

I. I Bulgarien undanr�js dubbelbeskatt�

ning p� f�ljande s�t t:

a) I fall d� person med hemvist i Bulgari en

f�rv�rvar inkomst eller innehar f�rm�genhet

som enligt best�mmelserna i d etta avtal f�r

beskattas i Sverige, skall inkomsten eller f�r�

m�genheten undantas fr�n beskattning i Bul�

garien.

b) S�dan inkomst eller f�rm�genhet f^r

emellertid beaktas vid best�mmandet av be-

3565

�

SFS 1988:1614

ting the amount of tax on the remaining inco�

me or capital of such resident.

paragraphs (a) and (b), where a resident of
Bulgaria derives dividends or royalties

which, in accordance with the provisions of
Article 8 or 10, may be taxed in Sweden,

Bulgaria shall allow as a deduction from the

tax on the income of that resident an amount

equal to the tax paid in Sweden. Such deduc�

tion shall not, however, exceed that part of
the tax, as computed before the deduction is
given, which is attributable to such items of

income derived from that other State.

2. In the case of Sweden, double taxation

shall be avoided as follows:

a) Where a resident of Sweden derives in�

come which under the laws of Bulgaria and in

accordance with the provisions of this
Convention may be taxed in Bulgaria, Swe�
den shall allow subject to the provisions of

the laws of Sweden concerning credit for fo�

reign tax (as it may be amended from time to

time without changing the general principle
hereof)as a deduction from the tax on such
income, an amount equal to the Bulgarian
tax paid in respect of such income.

(b) Notwithstanding the provisions of sub�

paragraph (a), where a resident of Sweden

derives income or gains which, in accordance
with the provisions of Article 6, paragraph
(2) of Article 11 or Article 12, may be taxed

in Bulgaria, Sweden shall exempt such inco�
me or gains from tax provided that the prin�

cipal part of the income or gains of the place
of business or fixed base arises from business
activities or a liberal profession, other than

the management of securities and other si�

milar property, and such activities are carri�

ed on within Bulgaria through the place of

business or the fixed base.

paragraph (a), dividends paid by a company
being a resident of Bulgaria to a company

being a resident of Sweden shall be exempt
from Swedish tax to the extent that the divi�

dends would have been exempt under Swe�
dish law if both companies had been Swedish

companies.

(d) Where a resident of Sweden derives

loppet av skatten p� s�dan persons �terst�en�
de inkomst eller f�rm�genhet.

c) 1 fall d� person med hemvist i Bulgarien

f�rv�rvar utdelning eller royalty som enligt

artikel 8 eller artikel 10 f�r beskattas i Sveri�

ge, skall Bulgarien-utan hinder av best�m�

melserna i pu nkterna a) och b)fr�n skatten

p� denna persons inkomst avr�kna ett belopp

motsvarande den skatt som betalats i Sver i�

ge. Avr�kningsbeloppet skall emellertid inte

�verstiga den del av skatten, ber�knad fore
avr�kningen, vilken bel�per p� s�dana in�

komstslag som uppb�rs fr�n Sverige.

2. Betr�ffande Sverige undviks dubbelbe�

skattning p� f�ljande s�tt:

a) 1 fall d� person med hemvist i Sverig e

uppb�r inkomst som enligt lagstiftningen i

Bulgarien och best�mmelserna i detta avtal

f�r beskattas i Bulgarien, skall Sverigei en�
lighet med best�mmelserna i sv ensk lagstift�

ning om avr�kning av utl�ndsk skatt (�ven i
den lydelse den framdeles kan f� genom att
�ndras utan att den allm�nna princip som
anges h�r �ndras) fr�n ska tten p� inkoms�

ten avr�kna ett belopp motsvarande den

skatt som erlagts i Bulgarien f�r inkomsten.

b) 1 fall d� person med hemvist i Sverige

f�rv�rvar inkomst eller vinst som enligt be�
st�mmelserna i artikel 6, artikel 11 punkt 2
eller artikel 12 f�r beskattas i Bulgarien, skall

Sverige, utan hinder av best�mmelserna i

punkt a), undanta s�dan inkomst eller vinst

fr�n beskattning. Detta g�ller dock endast om

den �verv�gande delen av inkomsten eller

vinsten fr�n det fasta driftst�llet eller den

stadigvarande anordningen h�rr�r fr�n r�rel�

se eller fritt yrke, med undantag f�r f�rvalt�

ning av v�rdepapper och annan liknande l�s

egendom, samt verksamheten i fr�ga b edrivs

i Bulgarien f r�n det fasta driftst�llet eller den

stadigvarande anordningen,

c) Utan hinder av best�mmelserna i punk t

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

Bulgarien till bolag med hemvist i Sverige
undantagen fr�n svensk skatt i den m�n ut�

delningen enligt svensk lagstiftning skulle ha

varit undantagen fr�n svensk skatt om b�da

bolagen hade varit svenska bolag.

d) 1 fall d� person med hemvist i Sverige

3566

�

SFS 1988; 1614

income which, in accord ance with the provi�

sions of paragraph (2) of Article 16 or Article

17, shall be taxable only in Bulgaria, or inco�

me or gains which in accordance with sub-pa�

ragraph (b) of this paragraph shall be exempt

from Swedish tax, Sweden may take such

income or gains into account when d etermi�

ning the graduated rate of Swedish tax.

(e) Where a resident of Sweden owns capi�

tal which, in accordance with the provisions

of this Convention, may be taxed in Bulgaria,

Sweden shall allow as a deduction from the

tax on the capital of that person, an amount

equal to the capital tax paid in Bulgaria.

The deduction shall not, however, exceed

that part of the capital tax, as computed befo�

re the deduction is given, which is appropria�

te to the capital which may be taxed in Bulga�

ria.

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

na i artikel 16 punkt 2 eller artikel 17 beskat �

tas endast i Bulgarien eller som enligt be�

st�mmelserna i punkt b) ovan skall undantas

fr�n svensk skatt, f�r Sverige beakta inkoms�

ten eller vinsten vid best�mmandet av svensk

progressiv skatt.

e) I fall d� person med hemvist i Sverige

innehar f�rm�genhet som enligt best�mmel�

serna i d etta avtal f�r beskattas i Bulgarien,

skall Sverige fr�n vederb�rande persons f�r�

m�genhetsskatt avr�kna ett belopp motsva�

rande den f�rm�genhetsskatt som erlagts i

Bulgarien.

Avr�kningsbeloppet skall emellertid inte

�verstiga beloppet av den del av f�rm�gen�

hetsskatten, ber�knad f�re avr�kningen, vil�

ken bel�per p� den f�rm�genhetsskatt som

f�r beskattas i Bulgarien.

Artide 22

Non-discrimination

1. Individuals who are nationals of a

Contracting State and legal persons establish�

ed under the laws of a Contracting State shall

not be subjected in the other Contracting Sta�
te to any taxation or any requirement con�

nected therewith, which is other or more bur�

densome than the taxation and connected

requirements to which such individuals and

legal persons of t hat other State in the same

circumstances are or may be subjected. This

provision shall, notwithstanding the provi�

sions of Article 1, also apply to persons who

are not residents of one or both of the Con�

tracting States.

2. The taxation on a place of business

which an enterprise of a Contracting State

has in the other Contracting State shall not be

less favourably levied in that other State than

the taxation levied on enterprises of that

other State carrying on the same activities.

This provision shall not be construed as

obliging a Contracting State to grant to resi�

dents of the other Contracting State any per�

sonal allowances, reliefs and reductions for

taxation purposes on account of civil status

Artikel 22

F�rbud mot diskriminering

1. Fysisk person som �r medborgare i en

avtalsslutande stat och juridisk person bildad

enligt lagstiftningen i en avtalsslutande stat

skall inte i den andra avtalsslutande staten bli

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

manh�ngande krav som �r av annat slag eller

mer tyngande �n den beskattning och d�r�

med sammanh�ngande krav som fysisk och

juridisk person som tillh�r denna andra stat

under samma f�rh�llanden �r eller kan bli

underkastad. Utan hinder av best�mmelser�

na i artikel 1 till�mpas denna best�mmelse

�ven p� person som inte har hemvist i en

avtalsslutande stat eller i b�da avtalsslutande
staterna.

2. Beskattningen av fast driftst�lle, som

f�retag i en avtalss lutande stat har i den and�

ra av talsslutande staten, skall i den na andra

stat inte vara mindre f�rdelaktig �n beskatt�

ningen av f�retag i denna andra stat, som

bedriver verksamhet av samma slag.

Denna best�mmelse anses inte medf�ra

skyldighet f�r en avtalsslutande stat att med�

ge person med hemvist i den andra avtalsslu�

tande staten s�dant personligt avdrag vid be�

skattningen, s�dan skattebefrielse eller skat-

3567

�

SFS 1988:1614

disclose any trade, business, industrial, com�

mercial or professional secret or trade pro�

cess, or information, the disclosure of which

would be contrary to public policy (ordre

public).

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

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

hemlighet eller i n�ringsverksamhet nyttjat

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

l�mnande skulle strida mot allm�nna h�nsyn
(ordre public).

Artide 25

Members of diplomatic missions and of

consular posts

Nothing in this Convention shall affect the

fiscal privileges of members of diplomatic

missions or of consular posts under the gene�
ral rules of international law or under the

provisions of special agreements.

Artikel 25

Medlemmar av diplomatiska beskickningar

och konsulat

Best�mmelserna i detta avtal ber�r inte de

privilegier vid beskattningen som enligt folk�
r�ttens allm�nna regler eller enligt best�m�
melser i s�rskilda �verenskommelser tillkom�
mer medlemmar av diplomatiska beskick�
ningar eller konsulat.

Artide 26

Entry into force

1. The Contracting States shall notify each

other when the constitutional requirements
for the entry into force of this Convention

have been complied with.

2. The Convention shall enter into force

on the date of the latter of the notifications

referred to in paragraph (1) and its provisions

shall have effect:

(a) in respect of income derived on or after

1st January next following the year in which
the Convention enters into force;

(b) in respect of capital which is held in or

after the calendar year next following that in

which the Convention enters into force.

Artikel 26

Ikrafttr�dande

1. De avtalsslutande staterna skall medde�

la varandra n�r de konstitutionella f�ruts�tt�

ningarna f�r ikrafttr�dandet av detta avtal �r

uppfyllda.

2. Avtalet tr�der i kraft dagen f�r det sena�

re av de meddelanden som avses i punkt 1
och dess best�mmelser till�mpas

a) betr�ffande inkomst som f�rv�rvas den

1 januari det �r som f�ljer n�rmast efter det
d� avtalet tr�der i kraft eller senare,

b) betr�ffande f�rm�genhet som innehas

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

d� avtalet tr�der i kraft eller senare.

Artide 27

Termination

This Convention shall remain in force in�

definitely, but either Contracting State may,

on or before 30th June in any calendar year

beginning after the expiration of a period of

five years from the date of its entry into for�

ce, give to the other Contracting State,

through diplomatic channels, written notice

of termination.

In such event the Convention shall cease to

have effect in respect of income derived on or

after 1st January next following the year in

Artikel 27
Upph�rande

Detta avtal f�rblir i kraft under obegr�nsad

tid, men vardera avtalsslutande staten kan

senast den 30 juni under kalender�r som b�r�

jar efter det att fem �r f�rflutit fr�n avtalets
ikrafttr�dande p� diplomatisk v�g skriftligen

s�ga upp avtalet.

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

talet att g�lla betr�ffande inkomst som

f�rv�rvas den 1 januar i det �r som f�ljer n�r�

mast efter det d� upps�gning skedde eller

senare och betr�ffande f�rm�genhet som in-

3570

�

SFS 1988:1614

whieh such notice is given an d in respect of

^capital Which is held in or after the calendar

"year next following that in which such n otice

IS giveii.

' I In witness whereof t he undersigned being

duly authorized thereto have signed the pre-

bnt Convention and have affixed thereto

iheir seals.

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

det d� upps�gning skedde eller senare.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen befullm�ktigade, under�

tecknat detta avtal och f�rsett det med sina

sigill.

Done at Sofia, this 21st day of June 1988, in

duplicate in the English language.

For the People's Republic of Bulgaria:

(

puben Gotsev

|For the Kingdom of Sweden:

Torsten �rn

Som skedde i Sofia den 21 juni 1988 i tv�

exemplar p� engelska spr�ket.

F�r Folkrepubliken Bulgarien:
Ljuben Gotsev

F�r Konungariket Sverige:

Torsten �rn

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

P� regeringens v�gnar

NGVAR CARLSSON

KJELL-OLOF FELDT

(Finansdepartementet)

K-

�

;

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