SFS 1989:676

890676.pdf

Källa Regeringskansliets rättsdatabaser m.fl.

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.ft304{font-size:18px;font-family:Helvetica;color:#000000;} .ft305{font-size:18px;line-height:27px;font-family:DHKFOS+TimesNewRomanPS;color:#000000;} .ft306{font-size:18px;line-height:21px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft310{font-size:15px;font-family:XKRYKR+Arial;color:#000000;} .ft311{font-size:21px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} .ft312{font-size:18px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} .ft313{font-size:18px;font-family:Helvetica;color:#000000;} .ft314{font-size:18px;line-height:20px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft320{font-size:21px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} .ft321{font-size:15px;font-family:PTJSEY+TimesNewRomanPS;color:#000000;} .ft322{font-size:18px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} .ft323{font-size:18px;font-family:Helvetica;color:#000000;} .ft324{font-size:18px;line-height:20px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft330{font-size:12px;font-family:PTJSEY+TimesNewRomanPS;color:#000000;} .ft331{font-size:21px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} .ft332{font-size:18px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} .ft333{font-size:16px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} .ft334{font-size:18px;font-family:Helvetica;color:#000000;} .ft335{font-size:18px;line-height:20px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} .ft336{font-size:18px;line-height:21px;font-family:UKUQOB+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:279px;left:51px;white-space:nowrap" class="ft10"><b>Lag </b></p> <p style="position:absolute;top:279px;left:622px;white-space:nowrap" class="ft10"><b>SFS 1989:676 </b></p> <p style="position:absolute;top:302px;left:51px;white-space:nowrap" class="ft11">om dubbelbeskattningsavtal mellan Sverige och </p> <p style="position:absolute;top:302px;left:623px;white-space:nowrap" class="ft11">utkom fr�n trycket </p> <p style="position:absolute;top:323px;left:51px;white-space:nowrap" class="ft11">Thailand; </p> <p style="position:absolute;top:329px;left:622px;white-space:nowrap" class="ft12">den 4 juli 1989 </p> <p style="position:absolute;top:373px;left:53px;white-space:nowrap" class="ft12">utf�rdad den 21 juni 1989. </p> <p style="position:absolute;top:417px;left:66px;white-space:nowrap" class="ft12">Enligt riksdagens beslut' f�reskrivs f�ljande. </p> <p style="position:absolute;top:458px;left:50px;white-space:nowrap" class="ft12">1 � Det avtal for att undvika dubbelbeskattning och f�rhindra skatte�</p> <p style="position:absolute;top:479px;left:51px;white-space:nowrap" class="ft14">flykt betr�ffande skatter p� inkomst som Sverige och Thailand underteck�<br/>nade den 19 oktober 1988 skall, tillsammans med det protokoll som �r <br/>fogat till avtalet och som utg�r en del av detta, g�lla f�r Sveriges del. </p> <p style="position:absolute;top:544px;left:51px;white-space:nowrap" class="ft12">Avtalets och protokollets inneh�ll framg�r av bilaga till denna lag. </p> <p style="position:absolute;top:589px;left:50px;white-space:nowrap" class="ft15">2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa <br/>medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle <br/>f�religga. </p> <p style="position:absolute;top:676px;left:49px;white-space:nowrap" class="ft12">3 � Om en person anser att det vidtagits n�gon � tg�rd som for honom </p> <p style="position:absolute;top:697px;left:50px;white-space:nowrap" class="ft14">medf�rt eller kommer att medf�ra en beskattning som strider mot best�m�<br/>melserna i avta let, kan han ans�ka om r�ttelse enligt artikel 25 punkt 1 i </p> <p style="position:absolute;top:741px;left:49px;white-space:nowrap" class="ft12">avtalet. </p> <p style="position:absolute;top:784px;left:49px;white-space:nowrap" class="ft14">4 � �ven om en skattskyldigs inkomst enligt avtalet skall vara helt eller <br/>delvis undantagen fr�n beskattning i Sverige, skall den skattskyldige l�mna <br/>alla de uppgifter till ledning f�r taxeringen som han annars skulle ha varit </p> <p style="position:absolute;top:850px;left:48px;white-space:nowrap" class="ft12">skyldig att l�mna. </p> <p style="position:absolute;top:1109px;left:48px;white-space:nowrap" class="ft12">' Prop. 1988/89:120, SkU32, rskr. 233. </p> <p style="position:absolute;top:1109px;left:723px;white-space:nowrap" class="ft12">1153 </p> <p style="position:absolute;top:1136px;left:50px;white-space:nowrap" class="ft12">37-SFS 1989 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft13">�</p> </div> <div id="page2-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:34px;left:18px;white-space:nowrap" class="ft20">SFS 1989:676 </p> <p style="position:absolute;top:99px;left:21px;white-space:nowrap" class="ft20">Convention between Sweden and </p> <p style="position:absolute;top:121px;left:21px;white-space:nowrap" class="ft20">Thailand for the avoidance of double </p> <p style="position:absolute;top:144px;left:21px;white-space:nowrap" class="ft20">taxation and the prevention of fiscal </p> <p style="position:absolute;top:167px;left:21px;white-space:nowrap" class="ft20">evasion with respect to taxes on inco �</p> <p style="position:absolute;top:190px;left:22px;white-space:nowrap" class="ft20">me </p> <p style="position:absolute;top:233px;left:38px;white-space:nowrap" class="ft21">The Government of the Kingdom of Swe�</p> <p style="position:absolute;top:253px;left:23px;white-space:nowrap" class="ft24">den and the Government of the Kingdom of <br/>Thailand, </p> <p style="position:absolute;top:292px;left:40px;white-space:nowrap" class="ft21">Desiring to conclude a Convention for the </p> <p style="position:absolute;top:312px;left:23px;white-space:nowrap" class="ft21">avoidance of double taxation and the preven�</p> <p style="position:absolute;top:332px;left:24px;white-space:nowrap" class="ft24">tion of fiscal evasron with respect to taxes on <br/>income. </p> <p style="position:absolute;top:371px;left:41px;white-space:nowrap" class="ft21">Have agreed as follows: </p> <p style="position:absolute;top:39px;left:680px;white-space:nowrap" class="ft21">Bilaga </p> <p style="position:absolute;top:62px;left:634px;white-space:nowrap" class="ft21">�vers�ttning </p> <p style="position:absolute;top:101px;left:401px;white-space:nowrap" class="ft20">Avtal mellan Sverige och Thailand for </p> <p style="position:absolute;top:123px;left:400px;white-space:nowrap" class="ft20">att undvika dubbelbeskattning och </p> <p style="position:absolute;top:146px;left:401px;white-space:nowrap" class="ft20">f�rhindra skatteflykt betr�ffande </p> <p style="position:absolute;top:168px;left:400px;white-space:nowrap" class="ft20">skatter p� inkomst </p> <p style="position:absolute;top:233px;left:418px;white-space:nowrap" class="ft21">Konungariket Sveriges regering och Ko�</p> <p style="position:absolute;top:253px;left:402px;white-space:nowrap" class="ft21">nungariket Thailands regering, som �nskar </p> <p style="position:absolute;top:272px;left:402px;white-space:nowrap" class="ft21">ing� ett avtal f�r att undvika dubbelbeskatt�</p> <p style="position:absolute;top:292px;left:402px;white-space:nowrap" class="ft21">ning och f�rhindra skatteflykt betr�ffande </p> <p style="position:absolute;top:312px;left:401px;white-space:nowrap" class="ft21">skatter p� inkomst, har kommit �verens om </p> <p style="position:absolute;top:332px;left:402px;white-space:nowrap" class="ft21">f�ljande: </p> <p style="position:absolute;top:419px;left:25px;white-space:nowrap" class="ft22"><i>Artide I </i></p> <p style="position:absolute;top:447px;left:26px;white-space:nowrap" class="ft22"><i>Personal scope </i></p> <p style="position:absolute;top:470px;left:41px;white-space:nowrap" class="ft21">This Convention shall apply to persons </p> <p style="position:absolute;top:492px;left:27px;white-space:nowrap" class="ft21">who are residents of one or both of the Con�</p> <p style="position:absolute;top:513px;left:26px;white-space:nowrap" class="ft21">tracting States. </p> <p style="position:absolute;top:557px;left:27px;white-space:nowrap" class="ft22"><i>Article 2 </i></p> <p style="position:absolute;top:584px;left:27px;white-space:nowrap" class="ft22"><i>Taxes Covered </i></p> <p style="position:absolute;top:608px;left:43px;white-space:nowrap" class="ft21">1. This Convention shall apply to taxes on </p> <p style="position:absolute;top:627px;left:27px;white-space:nowrap" class="ft21">income imposed on behalf of a Contracting </p> <p style="position:absolute;top:647px;left:26px;white-space:nowrap" class="ft21">State or of its political subdivisions or local </p> <p style="position:absolute;top:667px;left:27px;white-space:nowrap" class="ft21">authorities, irrespective of the manner in </p> <p style="position:absolute;top:686px;left:27px;white-space:nowrap" class="ft21">which they are levied. </p> <p style="position:absolute;top:706px;left:44px;white-space:nowrap" class="ft21">2. There shall be regarded as taxes on inco�</p> <p style="position:absolute;top:726px;left:28px;white-space:nowrap" class="ft21">me all taxes imposed on total income, or on </p> <p style="position:absolute;top:745px;left:27px;white-space:nowrap" class="ft21">elements of income, including taxes on gains </p> <p style="position:absolute;top:765px;left:27px;white-space:nowrap" class="ft21">from the alienation of movable or immova�</p> <p style="position:absolute;top:784px;left:28px;white-space:nowrap" class="ft21">ble property, as well as taxes on capital app�</p> <p style="position:absolute;top:804px;left:29px;white-space:nowrap" class="ft21">reciation. </p> <p style="position:absolute;top:823px;left:44px;white-space:nowrap" class="ft21">3. The existing taxes to which the Conven�</p> <p style="position:absolute;top:843px;left:29px;white-space:nowrap" class="ft21">tion shall apply are: </p> <p style="position:absolute;top:863px;left:44px;white-space:nowrap" class="ft21">a) In Thai land: </p> <p style="position:absolute;top:882px;left:61px;white-space:nowrap" class="ft21">(i) the income tax; and </p> <p style="position:absolute;top:902px;left:60px;white-space:nowrap" class="ft21">(ii) the petroleum income tax </p> <p style="position:absolute;top:921px;left:45px;white-space:nowrap" class="ft21">(hereinafter referred to as &#34;Thai tax&#34;) </p> <p style="position:absolute;top:960px;left:46px;white-space:nowrap" class="ft21">b) In Sweden: </p> <p style="position:absolute;top:980px;left:62px;white-space:nowrap" class="ft21">(i) the State income tax; including the </p> <p style="position:absolute;top:1000px;left:29px;white-space:nowrap" class="ft21">sailors' tax and the coupon tax; </p> <p style="position:absolute;top:418px;left:402px;white-space:nowrap" class="ft22"><i>Artikel 1 </i></p> <p style="position:absolute;top:446px;left:403px;white-space:nowrap" class="ft22"><i>Personer p� vilka avtalet till�mpas </i></p> <p style="position:absolute;top:470px;left:419px;white-space:nowrap" class="ft21">Detta avtal till�mpas p� personer som har </p> <p style="position:absolute;top:490px;left:403px;white-space:nowrap" class="ft21">hemvist i en avtalsslutande stat eller i b�da </p> <p style="position:absolute;top:510px;left:403px;white-space:nowrap" class="ft21">avtalsslutande staterna. </p> <p style="position:absolute;top:557px;left:403px;white-space:nowrap" class="ft25"><i>Artikel 2 <br/>Skatter som omfattas av avtalet </i></p> <p style="position:absolute;top:608px;left:420px;white-space:nowrap" class="ft21">1. Detta avtal till�mpas p� skatter p� in�</p> <p style="position:absolute;top:628px;left:403px;white-space:nowrap" class="ft21">komst som p�f�rs f�r en avtalsslutande stats, </p> <p style="position:absolute;top:647px;left:403px;white-space:nowrap" class="ft21">dess politiska underavdelningars eller lokala </p> <p style="position:absolute;top:667px;left:403px;white-space:nowrap" class="ft24">myndigheters r�kning, oberoende av det s�tt <br/>p� vilket skatterna tas ut. </p> <p style="position:absolute;top:706px;left:419px;white-space:nowrap" class="ft21">2. Med skatter p� inkomst f�rst�s alla skat�</p> <p style="position:absolute;top:726px;left:403px;white-space:nowrap" class="ft21">ter som utg�r p� inkomst i dess helhet eller p� </p> <p style="position:absolute;top:746px;left:403px;white-space:nowrap" class="ft21">delar av inkomst, d�ri inbegripna skatter p� </p> <p style="position:absolute;top:766px;left:404px;white-space:nowrap" class="ft21">vinst p� grund av �verl�telse av l�s eller fast </p> <p style="position:absolute;top:785px;left:403px;white-space:nowrap" class="ft21">egendom samt skatter p� v�rdestegring. </p> <p style="position:absolute;top:825px;left:420px;white-space:nowrap" class="ft21">3. De f�r n�rvarande utg�ende skatter, p� </p> <p style="position:absolute;top:845px;left:404px;white-space:nowrap" class="ft21">vilka avtalet till�mpas, �r </p> <p style="position:absolute;top:864px;left:419px;white-space:nowrap" class="ft21">a) i Thailand: </p> <p style="position:absolute;top:884px;left:420px;white-space:nowrap" class="ft21">1) inkomstskatten, och </p> <p style="position:absolute;top:903px;left:420px;white-space:nowrap" class="ft21">2) petroleuminkomstskatten </p> <p style="position:absolute;top:923px;left:420px;white-space:nowrap" class="ft21">(i det f�ljande </p> <p style="position:absolute;top:923px;left:557px;white-space:nowrap" class="ft21">ben�mnda &#34;thail�ndsk </p> <p style="position:absolute;top:943px;left:403px;white-space:nowrap" class="ft21">skatt&#34;), </p> <p style="position:absolute;top:962px;left:421px;white-space:nowrap" class="ft21">b) i Sverige: </p> <p style="position:absolute;top:982px;left:421px;white-space:nowrap" class="ft21">1) den statliga inkomstskatten, sj�mans�</p> <p style="position:absolute;top:1001px;left:404px;white-space:nowrap" class="ft21">skatten och kupongskatten d�ri inbegripna. </p> <p style="position:absolute;top:1090px;left:34px;white-space:nowrap" class="ft21">1154 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft23">�</p> </div> <div id="page3-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:9px;left:318px;white-space:nowrap" class="ft30"><b>/ </b></p> <p style="position:absolute;top:93px;left:78px;white-space:nowrap" class="ft31">(ii) the tax on the undistributed profits </p> <p style="position:absolute;top:113px;left:45px;white-space:nowrap" class="ft31">of companies and the tax on distribution in </p> <p style="position:absolute;top:132px;left:45px;white-space:nowrap" class="ft31">connection with reduction of share capital or </p> <p style="position:absolute;top:152px;left:46px;white-space:nowrap" class="ft31">the winding up of a company; </p> <p style="position:absolute;top:172px;left:62px;white-space:nowrap" class="ft31">(iii) the tax on public entertainers; </p> <p style="position:absolute;top:211px;left:61px;white-space:nowrap" class="ft31">(iv) the profit sharing tax; and </p> <p style="position:absolute;top:231px;left:61px;white-space:nowrap" class="ft31">(v) the communal income tax </p> <p style="position:absolute;top:250px;left:61px;white-space:nowrap" class="ft31">(hereinafter referred to as &#34;Swedish tax&#34;). </p> <p style="position:absolute;top:269px;left:61px;white-space:nowrap" class="ft31">4. The Convention shall also apply to any </p> <p style="position:absolute;top:290px;left:46px;white-space:nowrap" class="ft31">identical or substantially similar taxes which </p> <p style="position:absolute;top:309px;left:45px;white-space:nowrap" class="ft31">are imposed after the date of signature of the </p> <p style="position:absolute;top:329px;left:45px;white-space:nowrap" class="ft34">Convention in addition to, or in place of the <br/>taxes referred to above. The competent au�</p> <p style="position:absolute;top:369px;left:46px;white-space:nowrap" class="ft31">thorities of the Contracting States shall notify </p> <p style="position:absolute;top:389px;left:45px;white-space:nowrap" class="ft31">each other of any significant changes which </p> <p style="position:absolute;top:409px;left:46px;white-space:nowrap" class="ft34">have been made in their respective taxation <br/>laws. </p> <p style="position:absolute;top:49px;left:642px;white-space:nowrap" class="ft31">SFS 1989:676 </p> <p style="position:absolute;top:92px;left:444px;white-space:nowrap" class="ft31">2) ers�ttningsskatten och utskiftningsskat-</p> <p style="position:absolute;top:111px;left:427px;white-space:nowrap" class="ft31">ten, </p> <p style="position:absolute;top:171px;left:443px;white-space:nowrap" class="ft31">3) bevillningsavgiften f�r vissa offentliga </p> <p style="position:absolute;top:190px;left:428px;white-space:nowrap" class="ft31">f�rest�llningar, </p> <p style="position:absolute;top:210px;left:444px;white-space:nowrap" class="ft31">4) vinstdelningsskatten, och </p> <p style="position:absolute;top:231px;left:444px;white-space:nowrap" class="ft31">5) den kommunala inkomstskatten </p> <p style="position:absolute;top:250px;left:444px;white-space:nowrap" class="ft31">(i det f�ljande ben�mnda &#34;svensk skatt&#34;). </p> <p style="position:absolute;top:270px;left:444px;white-space:nowrap" class="ft31">4. Avtalet till�mpas �ven p� skatter av </p> <p style="position:absolute;top:290px;left:427px;white-space:nowrap" class="ft31">samma eller i huvudsak likartat slag, som </p> <p style="position:absolute;top:310px;left:427px;white-space:nowrap" class="ft31">efter undertecknandet av avtalet p�f�rs vid </p> <p style="position:absolute;top:330px;left:427px;white-space:nowrap" class="ft34">sidan av eller i st�llet f�r de ovan angivna <br/>skatterna. De beh�riga myndigheterna i de </p> <p style="position:absolute;top:370px;left:427px;white-space:nowrap" class="ft31">avtalsslutande staterna skall meddela var�</p> <p style="position:absolute;top:390px;left:427px;white-space:nowrap" class="ft31">andra de v�sentliga �ndringar som vidtagits i </p> <p style="position:absolute;top:409px;left:428px;white-space:nowrap" class="ft31">respektive skattelagstiftning. </p> <p style="position:absolute;top:472px;left:45px;white-space:nowrap" class="ft35"><i>Artide 3 <br/>General definitions </i></p> <p style="position:absolute;top:524px;left:61px;white-space:nowrap" class="ft31">1, For the purposes of this Convention, </p> <p style="position:absolute;top:544px;left:45px;white-space:nowrap" class="ft31">unless the context otherwise requires; </p> <p style="position:absolute;top:584px;left:60px;white-space:nowrap" class="ft31">a) the term &#34;Thailand&#34; means the King�</p> <p style="position:absolute;top:604px;left:44px;white-space:nowrap" class="ft31">dom of Thailand and includes any area adja�</p> <p style="position:absolute;top:624px;left:43px;white-space:nowrap" class="ft31">cent to the territorial waters of the Kingdom </p> <p style="position:absolute;top:643px;left:43px;white-space:nowrap" class="ft34">of Thailand which by Thai legislation, and in <br/>accordance with international law, has been </p> <p style="position:absolute;top:683px;left:43px;white-space:nowrap" class="ft31">or may hereafter be designated as an area </p> <p style="position:absolute;top:703px;left:43px;white-space:nowrap" class="ft31">within which the rights of the Kingdom of </p> <p style="position:absolute;top:723px;left:42px;white-space:nowrap" class="ft34">Thailand with respect to the seabed and sub�<br/>soil and their natural resources may be exer�</p> <p style="position:absolute;top:762px;left:42px;white-space:nowrap" class="ft31">cised; </p> <p style="position:absolute;top:783px;left:58px;white-space:nowrap" class="ft31">b) the term &#34;Sweden&#34; means the Kingdom </p> <p style="position:absolute;top:803px;left:42px;white-space:nowrap" class="ft31">of Sweden and includes any area outside the </p> <p style="position:absolute;top:823px;left:42px;white-space:nowrap" class="ft31">territorial sea of the Kingdom of Sweden wi�</p> <p style="position:absolute;top:843px;left:42px;white-space:nowrap" class="ft31">thin which under the laws of the Kingdom of </p> <p style="position:absolute;top:863px;left:41px;white-space:nowrap" class="ft31">Sweden and in accordance with international </p> <p style="position:absolute;top:882px;left:41px;white-space:nowrap" class="ft31">law the rights of the Kingdom of Sweden with </p> <p style="position:absolute;top:902px;left:42px;white-space:nowrap" class="ft31">respect to the exploration and exploitation of </p> <p style="position:absolute;top:922px;left:41px;white-space:nowrap" class="ft31">the natural resources on the seabed or in its </p> <p style="position:absolute;top:942px;left:41px;white-space:nowrap" class="ft31">subsoil may be exercised; </p> <p style="position:absolute;top:962px;left:56px;white-space:nowrap" class="ft31">c) the term &#34;person&#34; includes an individu�</p> <p style="position:absolute;top:982px;left:40px;white-space:nowrap" class="ft31">al, an estate, a company and any other body </p> <p style="position:absolute;top:1001px;left:40px;white-space:nowrap" class="ft31">of persons; </p> <p style="position:absolute;top:1021px;left:56px;white-space:nowrap" class="ft31">d) the term &#34;company&#34; means any body </p> <p style="position:absolute;top:1041px;left:40px;white-space:nowrap" class="ft31">corporate or any entity which is treated as a </p> <p style="position:absolute;top:1061px;left:40px;white-space:nowrap" class="ft31">body corporate for tax purposes; </p> <p style="position:absolute;top:475px;left:427px;white-space:nowrap" class="ft36"><i>Artikel 3 <br/>Allm�nna definitioner </i></p> <p style="position:absolute;top:528px;left:443px;white-space:nowrap" class="ft31">1. Om inte sammanhanget f�ranleder an�</p> <p style="position:absolute;top:548px;left:426px;white-space:nowrap" class="ft31">nat, har vid till�mpningen av detta avtal f�l�</p> <p style="position:absolute;top:567px;left:426px;white-space:nowrap" class="ft31">jande uttryck nedan angiven betydelse: </p> <p style="position:absolute;top:587px;left:442px;white-space:nowrap" class="ft31">a) &#34;Thailand&#34; �syftar Konungariket Thai�</p> <p style="position:absolute;top:607px;left:426px;white-space:nowrap" class="ft31">land och innefattar vaije omr�de som �r bel�</p> <p style="position:absolute;top:627px;left:425px;white-space:nowrap" class="ft31">get intill Konungariket Thailands territori�</p> <p style="position:absolute;top:647px;left:425px;white-space:nowrap" class="ft31">alvatten och som enligt thail�ndsk lagstift�</p> <p style="position:absolute;top:667px;left:425px;white-space:nowrap" class="ft31">ning och i �verensst�m melse med internatio�</p> <p style="position:absolute;top:686px;left:425px;white-space:nowrap" class="ft31">nell r�tt �r eller kommer att bli e tt omr�de </p> <p style="position:absolute;top:706px;left:424px;white-space:nowrap" class="ft31">inom vilket Konungariket Thailand �ger ut�</p> <p style="position:absolute;top:726px;left:424px;white-space:nowrap" class="ft31">�va sina r�ttigheter med avseende p� havs�</p> <p style="position:absolute;top:745px;left:424px;white-space:nowrap" class="ft31">bottnen och dennas underlag samt dessas na�</p> <p style="position:absolute;top:765px;left:424px;white-space:nowrap" class="ft31">turtillg�ngar, </p> <p style="position:absolute;top:785px;left:440px;white-space:nowrap" class="ft31">b) &#34;Sverige&#34; �syftar Konungariket Sverige </p> <p style="position:absolute;top:805px;left:422px;white-space:nowrap" class="ft31">och innefattar vaije utanf�r Konungariket </p> <p style="position:absolute;top:824px;left:422px;white-space:nowrap" class="ft31">Sveriges territorialvatten bel�get omr�de, </p> <p style="position:absolute;top:844px;left:422px;white-space:nowrap" class="ft31">inom vilket Konungariket Sverige enligt </p> <p style="position:absolute;top:864px;left:422px;white-space:nowrap" class="ft31">svensk lag och i �verensst�mmelse med inter�</p> <p style="position:absolute;top:884px;left:423px;white-space:nowrap" class="ft31">nationell r�tt �ger ut�va sina r�ttigheter med </p> <p style="position:absolute;top:903px;left:422px;white-space:nowrap" class="ft31">avseende p� utforskandet och utnyttjandet </p> <p style="position:absolute;top:923px;left:421px;white-space:nowrap" class="ft31">av naturtillg�ngarna p� havsbottnen eller i </p> <p style="position:absolute;top:943px;left:422px;white-space:nowrap" class="ft31">dennas underlag, </p> <p style="position:absolute;top:962px;left:437px;white-space:nowrap" class="ft31">c) &#34;person&#34; inbegriper fysisk person, d�ds�</p> <p style="position:absolute;top:982px;left:422px;white-space:nowrap" class="ft31">bo, bolag och annan sammanslutning, </p> <p style="position:absolute;top:1021px;left:437px;white-space:nowrap" class="ft31">d) &#34;bolag&#34; �syftar juridisk person eller an�</p> <p style="position:absolute;top:1041px;left:421px;white-space:nowrap" class="ft31">nan som vid beskattningen behandlas s�som </p> <p style="position:absolute;top:1061px;left:421px;white-space:nowrap" class="ft31">juridisk person, </p> <p style="position:absolute;top:1107px;left:714px;white-space:nowrap" class="ft31">1155 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft33">�</p> </div> <div id="page4-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:38px;left:31px;white-space:nowrap" class="ft40">SFS 1989:676 </p> <p style="position:absolute;top:80px;left:42px;white-space:nowrap" class="ft40">e) the terms &#34;a Contracting State&#34; and &#34;the </p> <p style="position:absolute;top:100px;left:26px;white-space:nowrap" class="ft40">other Contracting State&#34; mean Thailand or </p> <p style="position:absolute;top:119px;left:26px;white-space:nowrap" class="ft40">Sweden, as the context requires; </p> <p style="position:absolute;top:139px;left:42px;white-space:nowrap" class="ft40">f) the terms &#34;enterprise of a Contracting </p> <p style="position:absolute;top:159px;left:25px;white-space:nowrap" class="ft40">State&#34; and &#34;enterprise of the other Contract�</p> <p style="position:absolute;top:178px;left:26px;white-space:nowrap" class="ft40">ing State&#34; mean respectively an enterprise </p> <p style="position:absolute;top:198px;left:26px;white-space:nowrap" class="ft40">carried on by a resident of a C ontracting Sta�</p> <p style="position:absolute;top:218px;left:26px;white-space:nowrap" class="ft40">te and an enterprise carried on by a resident </p> <p style="position:absolute;top:238px;left:26px;white-space:nowrap" class="ft40">of the other Contracting State; </p> <p style="position:absolute;top:257px;left:42px;white-space:nowrap" class="ft40">g) the term &#34;international trafTic&#34; means </p> <p style="position:absolute;top:277px;left:26px;white-space:nowrap" class="ft40">any transport by a ship or aircraft operated </p> <p style="position:absolute;top:297px;left:26px;white-space:nowrap" class="ft40">by an enterprise of a Contracting State, ex�</p> <p style="position:absolute;top:317px;left:26px;white-space:nowrap" class="ft40">cept when the ship or aircraft is operated </p> <p style="position:absolute;top:336px;left:26px;white-space:nowrap" class="ft40">solely between places in the other Contract�</p> <p style="position:absolute;top:356px;left:27px;white-space:nowrap" class="ft40">ing State; </p> <p style="position:absolute;top:376px;left:43px;white-space:nowrap" class="ft40">h) the term &#34;national&#34; means: </p> <p style="position:absolute;top:395px;left:59px;white-space:nowrap" class="ft40">(i) any individual possessing the nationa�</p> <p style="position:absolute;top:415px;left:27px;white-space:nowrap" class="ft40">lity of a Contracting State; </p> <p style="position:absolute;top:435px;left:59px;white-space:nowrap" class="ft40">(ii) any legal person, partnership, associ�</p> <p style="position:absolute;top:454px;left:27px;white-space:nowrap" class="ft40">ation and any other entity deriving its status </p> <p style="position:absolute;top:474px;left:27px;white-space:nowrap" class="ft40">as such fr om the laws in force in a Contract�</p> <p style="position:absolute;top:494px;left:28px;white-space:nowrap" class="ft40">ing State; </p> <p style="position:absolute;top:514px;left:45px;white-space:nowrap" class="ft40">i) the term &#34;competent authority&#34; means: </p> <p style="position:absolute;top:533px;left:60px;white-space:nowrap" class="ft40">(i) in Thailand, the Minister of Finance </p> <p style="position:absolute;top:553px;left:28px;white-space:nowrap" class="ft40">or his authorized representative, and </p> <p style="position:absolute;top:573px;left:60px;white-space:nowrap" class="ft40">(ii) in Sweden, the Minister of Finance, </p> <p style="position:absolute;top:592px;left:29px;white-space:nowrap" class="ft40">his authorized representative, or the authori�</p> <p style="position:absolute;top:612px;left:29px;white-space:nowrap" class="ft40">ty designated to act as competent authority </p> <p style="position:absolute;top:631px;left:29px;white-space:nowrap" class="ft40">for the purposes of the Convention; </p> <p style="position:absolute;top:651px;left:45px;white-space:nowrap" class="ft40">j) the term &#34;tax&#34; means Thai tax or Swe�</p> <p style="position:absolute;top:671px;left:29px;white-space:nowrap" class="ft40">dish tax, as the context requires. The term </p> <p style="position:absolute;top:690px;left:29px;white-space:nowrap" class="ft40">shall, however, not include penalties, sur�</p> <p style="position:absolute;top:710px;left:29px;white-space:nowrap" class="ft40">charges or interest for late payments of taxes. </p> <p style="position:absolute;top:749px;left:46px;white-space:nowrap" class="ft40">2. As regards the application of the </p> <p style="position:absolute;top:768px;left:30px;white-space:nowrap" class="ft40">Convention by a Contracting State any term </p> <p style="position:absolute;top:788px;left:31px;white-space:nowrap" class="ft40">not defined therein shall, unless th e context </p> <p style="position:absolute;top:808px;left:30px;white-space:nowrap" class="ft40">otherwise requires, have the meaning which </p> <p style="position:absolute;top:827px;left:31px;white-space:nowrap" class="ft40">it has under the law of that State concerning </p> <p style="position:absolute;top:847px;left:31px;white-space:nowrap" class="ft40">the taxes to which the Convention applies. </p> <p style="position:absolute;top:82px;left:422px;white-space:nowrap" class="ft40">e) &#34;en avtalsslutande stat&#34; och &#34;den andra </p> <p style="position:absolute;top:102px;left:406px;white-space:nowrap" class="ft40">avtalsslutande staten&#34; �syftar Thailand eller </p> <p style="position:absolute;top:121px;left:406px;white-space:nowrap" class="ft40">Sverige allteftersom sammanhanget kr�ver, </p> <p style="position:absolute;top:141px;left:422px;white-space:nowrap" class="ft40">f) &#34;foretag i en avtalsslutande stat&#34; och </p> <p style="position:absolute;top:160px;left:406px;white-space:nowrap" class="ft40">&#34;foretag i den andra avtalsslutande staten&#34; </p> <p style="position:absolute;top:180px;left:406px;white-space:nowrap" class="ft40">�syftar foretag som bedrivs av person med </p> <p style="position:absolute;top:199px;left:406px;white-space:nowrap" class="ft40">hemvist i en avtalsslutande stat, respektive </p> <p style="position:absolute;top:219px;left:406px;white-space:nowrap" class="ft40">foretag som bedrivs av person med hemvist i </p> <p style="position:absolute;top:238px;left:406px;white-space:nowrap" class="ft40">den andra avtalsslutande staten, </p> <p style="position:absolute;top:258px;left:422px;white-space:nowrap" class="ft40">g) &#34;internationell trafik&#34; �syftar transport </p> <p style="position:absolute;top:278px;left:406px;white-space:nowrap" class="ft40">med skepp eller luftfartyg som anv�nds av </p> <p style="position:absolute;top:297px;left:406px;white-space:nowrap" class="ft40">foretag i en avtalsslutande stat utom d� skep�</p> <p style="position:absolute;top:317px;left:406px;white-space:nowrap" class="ft40">pet eller luftfartyget anv�nds uteslutande </p> <p style="position:absolute;top:337px;left:406px;white-space:nowrap" class="ft40">mellan platser i den andra avtalsslutande sta�</p> <p style="position:absolute;top:356px;left:406px;white-space:nowrap" class="ft40">ten, </p> <p style="position:absolute;top:376px;left:423px;white-space:nowrap" class="ft40">h) &#34;medborgare&#34; �syftar; </p> <p style="position:absolute;top:395px;left:423px;white-space:nowrap" class="ft40">1) fysisk person som har medborgarskap i </p> <p style="position:absolute;top:415px;left:405px;white-space:nowrap" class="ft40">en avtalsslutande stat, </p> <p style="position:absolute;top:435px;left:422px;white-space:nowrap" class="ft40">2) juridisk person och a nnan sammanslut�</p> <p style="position:absolute;top:455px;left:406px;white-space:nowrap" class="ft40">ning eller subjekt som bildats enligt den lag�</p> <p style="position:absolute;top:475px;left:405px;white-space:nowrap" class="ft40">stiftning som g�ller i en avtalsslutande stat, </p> <p style="position:absolute;top:514px;left:423px;white-space:nowrap" class="ft40">i) &#34;beh�rig myndighet&#34; �syftar; </p> <p style="position:absolute;top:534px;left:422px;white-space:nowrap" class="ft40">1) i Thailand, finansministern eller dennes </p> <p style="position:absolute;top:553px;left:406px;white-space:nowrap" class="ft40">befullm�ktigade ombud, och </p> <p style="position:absolute;top:573px;left:422px;white-space:nowrap" class="ft40">2) i Sverige, finansministern, dennes be�</p> <p style="position:absolute;top:593px;left:406px;white-space:nowrap" class="ft40">fullm�ktigade ombud eller den myndighet �t </p> <p style="position:absolute;top:613px;left:407px;white-space:nowrap" class="ft40">vilken uppdras att vara beh�rig myndighet </p> <p style="position:absolute;top:632px;left:406px;white-space:nowrap" class="ft40">vid till�mpningen av detta avtal, </p> <p style="position:absolute;top:652px;left:422px;white-space:nowrap" class="ft40">j) &#34;skatt&#34; �syftar thail�ndsk skatt eller </p> <p style="position:absolute;top:672px;left:405px;white-space:nowrap" class="ft40">svensk skatt beroende p� sammanhanget. Ut�</p> <p style="position:absolute;top:691px;left:406px;white-space:nowrap" class="ft40">trycket inbegriper emellertid inte straffavgif�</p> <p style="position:absolute;top:711px;left:406px;white-space:nowrap" class="ft40">ter, till�ggsbelopp eller r�nta som p�fors p� </p> <p style="position:absolute;top:731px;left:405px;white-space:nowrap" class="ft40">grund av sen betalning av skatt. </p> <p style="position:absolute;top:750px;left:422px;white-space:nowrap" class="ft40">2, D� en avtalsslutande stat till�mpar avta�</p> <p style="position:absolute;top:770px;left:406px;white-space:nowrap" class="ft40">let anses, s�vida inte sammanhanget f�ranle�</p> <p style="position:absolute;top:790px;left:406px;white-space:nowrap" class="ft40">der annat, vaije uttryck som inte definierats i </p> <p style="position:absolute;top:809px;left:405px;white-space:nowrap" class="ft40">avtalet ha den betydelse som uttrycket har </p> <p style="position:absolute;top:829px;left:406px;white-space:nowrap" class="ft40">enligt den statens lagstiftning i fr�ga om s�da�</p> <p style="position:absolute;top:849px;left:407px;white-space:nowrap" class="ft40">na skatter p� vilka avtalet till�mpas. </p> <p style="position:absolute;top:894px;left:33px;white-space:nowrap" class="ft41"><i>Artide 4 </i></p> <p style="position:absolute;top:922px;left:33px;white-space:nowrap" class="ft41"><i>Resident </i></p> <p style="position:absolute;top:946px;left:57px;white-space:nowrap" class="ft40">1. For the purposes of this Convention, </p> <p style="position:absolute;top:966px;left:33px;white-space:nowrap" class="ft40">the term &#34;resident of a Contracting State&#34; </p> <p style="position:absolute;top:985px;left:33px;white-space:nowrap" class="ft40">means any person who, under the laws of that </p> <p style="position:absolute;top:1005px;left:32px;white-space:nowrap" class="ft40">State, is liable to tax therein by reason of his </p> <p style="position:absolute;top:1024px;left:33px;white-space:nowrap" class="ft40">domicile, residence, place of incorporation, </p> <p style="position:absolute;top:1044px;left:34px;white-space:nowrap" class="ft40">place of management or any other criterion </p> <p style="position:absolute;top:897px;left:407px;white-space:nowrap" class="ft41"><i>Artikel 4 </i></p> <p style="position:absolute;top:925px;left:408px;white-space:nowrap" class="ft41"><i>Hemvist </i></p> <p style="position:absolute;top:949px;left:424px;white-space:nowrap" class="ft40">1. Vid til l�mpningen av detta avtal �syftar </p> <p style="position:absolute;top:968px;left:409px;white-space:nowrap" class="ft40">uttrycket &#34;person med hemvist i en avtalsslu�</p> <p style="position:absolute;top:988px;left:408px;white-space:nowrap" class="ft40">tande stat&#34; person som enligt lagstiftningen i </p> <p style="position:absolute;top:1007px;left:407px;white-space:nowrap" class="ft40">denna stat �r skattskyldig d�r p� grund av </p> <p style="position:absolute;top:1027px;left:408px;white-space:nowrap" class="ft40">hemvist, bos�ttning, plats for bolagsbildning </p> <p style="position:absolute;top:1046px;left:407px;white-space:nowrap" class="ft40">eller f�retagsledning eller annan liknande </p> <p style="position:absolute;top:1091px;left:33px;white-space:nowrap" class="ft40">1156 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft42">�</p> </div> <div id="page5-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:48px;left:658px;white-space:nowrap" class="ft50">SFS 1989:676 </p> <p style="position:absolute;top:96px;left:58px;white-space:nowrap" class="ft51">of a similar nature. But this term does not </p> <p style="position:absolute;top:115px;left:59px;white-space:nowrap" class="ft51">include any person who is liable to tax in that </p> <p style="position:absolute;top:135px;left:57px;white-space:nowrap" class="ft51">State in respect only of income from sources </p> <p style="position:absolute;top:154px;left:58px;white-space:nowrap" class="ft51">in that State. </p> <p style="position:absolute;top:174px;left:75px;white-space:nowrap" class="ft51">2. Where by reason of the provisions of </p> <p style="position:absolute;top:193px;left:58px;white-space:nowrap" class="ft51">paragraph 1 an individual is a resident of </p> <p style="position:absolute;top:213px;left:58px;white-space:nowrap" class="ft51">both Contracting States, then his status shall </p> <p style="position:absolute;top:233px;left:58px;white-space:nowrap" class="ft51">be determined as follows; </p> <p style="position:absolute;top:252px;left:74px;white-space:nowrap" class="ft51">a) he shall be deemed to be a resident of the </p> <p style="position:absolute;top:272px;left:57px;white-space:nowrap" class="ft51">State in which he has a permanent home </p> <p style="position:absolute;top:292px;left:57px;white-space:nowrap" class="ft51">available to him; if he has a permanent home </p> <p style="position:absolute;top:312px;left:57px;white-space:nowrap" class="ft51">available to him in both States, he shall be </p> <p style="position:absolute;top:331px;left:57px;white-space:nowrap" class="ft51">deemed to be a resident of the State with </p> <p style="position:absolute;top:351px;left:57px;white-space:nowrap" class="ft51">which his personal and economic relations </p> <p style="position:absolute;top:371px;left:57px;white-space:nowrap" class="ft51">are closer (centre of vital interests); </p> <p style="position:absolute;top:391px;left:74px;white-space:nowrap" class="ft51">b) if the State in which he has his centre of </p> <p style="position:absolute;top:411px;left:57px;white-space:nowrap" class="ft54">vital interests cannot be determined, or if he <br/>has not a permanent home available to him </p> <p style="position:absolute;top:451px;left:57px;white-space:nowrap" class="ft51">in either State, he shall be deemed to be a </p> <p style="position:absolute;top:471px;left:57px;white-space:nowrap" class="ft51">resident of the State in which he has an habi�</p> <p style="position:absolute;top:490px;left:57px;white-space:nowrap" class="ft51">tual abode; </p> <p style="position:absolute;top:511px;left:73px;white-space:nowrap" class="ft51">c) if he has an habitual abode in both States </p> <p style="position:absolute;top:530px;left:56px;white-space:nowrap" class="ft51">or in neither of them, he shall be deemed to </p> <p style="position:absolute;top:550px;left:57px;white-space:nowrap" class="ft54">be a resident of the State of which he is a <br/>national; </p> <p style="position:absolute;top:590px;left:72px;white-space:nowrap" class="ft51">d) if he is a national of both States or of </p> <p style="position:absolute;top:610px;left:57px;white-space:nowrap" class="ft51">neither of them, the competent authorities of </p> <p style="position:absolute;top:630px;left:56px;white-space:nowrap" class="ft51">the Contracting States shall settle the ques�</p> <p style="position:absolute;top:650px;left:56px;white-space:nowrap" class="ft51">tion by mutual agreement. </p> <p style="position:absolute;top:690px;left:72px;white-space:nowrap" class="ft51">3. Where by reason of the provisions of </p> <p style="position:absolute;top:709px;left:56px;white-space:nowrap" class="ft51">paragraph 1 a person other than an individu�</p> <p style="position:absolute;top:730px;left:56px;white-space:nowrap" class="ft51">al is a resident of both Contracting States, </p> <p style="position:absolute;top:749px;left:56px;white-space:nowrap" class="ft51">then the competent authorities of the Con�</p> <p style="position:absolute;top:769px;left:55px;white-space:nowrap" class="ft51">tracting States shall settle the question by </p> <p style="position:absolute;top:789px;left:56px;white-space:nowrap" class="ft51">mutual agreement. </p> <p style="position:absolute;top:95px;left:440px;white-space:nowrap" class="ft51">omst�ndighet. Uttrycket inbegriper emeller�</p> <p style="position:absolute;top:115px;left:440px;white-space:nowrap" class="ft51">tid inte person som �r skattskyldig i denna </p> <p style="position:absolute;top:135px;left:440px;white-space:nowrap" class="ft51">stat endast f�r inkomst fr�n k�lla i denna </p> <p style="position:absolute;top:154px;left:439px;white-space:nowrap" class="ft51">stat. </p> <p style="position:absolute;top:174px;left:457px;white-space:nowrap" class="ft51">2. D� p� grund av best�mmelserna i punkt </p> <p style="position:absolute;top:195px;left:441px;white-space:nowrap" class="ft51">1 fysisk person har hemvist i b�da avtalsslu�</p> <p style="position:absolute;top:214px;left:440px;white-space:nowrap" class="ft51">tande staterna, best�ms hans hemvist p� f�l�</p> <p style="position:absolute;top:233px;left:440px;white-space:nowrap" class="ft51">jande s�tt: </p> <p style="position:absolute;top:254px;left:457px;white-space:nowrap" class="ft51">a) Han anses ha hemvist i den stat d�r han </p> <p style="position:absolute;top:274px;left:441px;white-space:nowrap" class="ft51">har en bostad som stadigvarande st�r till </p> <p style="position:absolute;top:294px;left:441px;white-space:nowrap" class="ft51">hans f�rfogande. Om han har en s�dan bo�</p> <p style="position:absolute;top:314px;left:439px;white-space:nowrap" class="ft51">stad i b �da staterna, anses han ha hemvist i </p> <p style="position:absolute;top:333px;left:440px;white-space:nowrap" class="ft51">den stat med vilken hans personliga och eko�</p> <p style="position:absolute;top:353px;left:441px;white-space:nowrap" class="ft51">nomiska f�rbindelser �r starkast (centrum f�r </p> <p style="position:absolute;top:372px;left:439px;white-space:nowrap" class="ft51">levnadsintressena). </p> <p style="position:absolute;top:393px;left:457px;white-space:nowrap" class="ft51">b) Om det inte kan avg�ras i vilken stat </p> <p style="position:absolute;top:413px;left:441px;white-space:nowrap" class="ft51">han har centrum f�r sina levnadsintressen </p> <p style="position:absolute;top:433px;left:439px;white-space:nowrap" class="ft51">eller om han inte i n�gondera staten har en </p> <p style="position:absolute;top:453px;left:440px;white-space:nowrap" class="ft51">bostad som stadigvarande st�r till hans f�rfo�</p> <p style="position:absolute;top:472px;left:439px;white-space:nowrap" class="ft51">gande, anses han ha hemvist i den stat d�r </p> <p style="position:absolute;top:492px;left:439px;white-space:nowrap" class="ft51">han stadigvarande vistas. </p> <p style="position:absolute;top:512px;left:456px;white-space:nowrap" class="ft51">c) Om han stadigvarande vistas i b�da sta�</p> <p style="position:absolute;top:532px;left:440px;white-space:nowrap" class="ft51">terna eller om han inte vistas stadigvarande i </p> <p style="position:absolute;top:552px;left:440px;white-space:nowrap" class="ft51">n�gon av dem, anses han ha hemvist i den </p> <p style="position:absolute;top:571px;left:438px;white-space:nowrap" class="ft51">stat d�r han �r medborgare. </p> <p style="position:absolute;top:591px;left:455px;white-space:nowrap" class="ft51">d) Om han �r medborgare i b�da staterna </p> <p style="position:absolute;top:611px;left:438px;white-space:nowrap" class="ft51">eller om han inte �r medborgare i n�gon av </p> <p style="position:absolute;top:631px;left:438px;white-space:nowrap" class="ft51">dem, avg�r de beh�riga myndigheterna i d e </p> <p style="position:absolute;top:651px;left:438px;white-space:nowrap" class="ft51">avtalsslutande staterna fr�gan genom �msesi�</p> <p style="position:absolute;top:670px;left:438px;white-space:nowrap" class="ft51">dig �verenskommelse. </p> <p style="position:absolute;top:690px;left:455px;white-space:nowrap" class="ft51">3. D� p� grund av best�mmelserna i punkt </p> <p style="position:absolute;top:710px;left:439px;white-space:nowrap" class="ft51">1 annan person �n fysisk person har hemvist i </p> <p style="position:absolute;top:730px;left:438px;white-space:nowrap" class="ft51">b�da avtalsslutande staterna, skall de beh�ri�</p> <p style="position:absolute;top:749px;left:437px;white-space:nowrap" class="ft51">ga myndigheterna avg�ra fr�gan genom �m�</p> <p style="position:absolute;top:769px;left:437px;white-space:nowrap" class="ft51">sesidig �verenskommelse. </p> <p style="position:absolute;top:839px;left:56px;white-space:nowrap" class="ft55"><i>Article 5 <br/>Permanent establishment </i></p> <p style="position:absolute;top:890px;left:76px;white-space:nowrap" class="ft51">1. For the purposes of this Convention the </p> <p style="position:absolute;top:911px;left:55px;white-space:nowrap" class="ft51">term &#34;permanent establishment&#34; means a </p> <p style="position:absolute;top:930px;left:55px;white-space:nowrap" class="ft51">fixed place of business through which the </p> <p style="position:absolute;top:950px;left:55px;white-space:nowrap" class="ft51">business of an enterprise is wholly or partly </p> <p style="position:absolute;top:971px;left:54px;white-space:nowrap" class="ft51">carried on, </p> <p style="position:absolute;top:990px;left:71px;white-space:nowrap" class="ft51">2. The term &#34;permanent establishment&#34; </p> <p style="position:absolute;top:1011px;left:55px;white-space:nowrap" class="ft51">includes especially: </p> <p style="position:absolute;top:1030px;left:71px;white-space:nowrap" class="ft54">a) a place of management; <br/>b) a branch; </p> <p style="position:absolute;top:1070px;left:70px;white-space:nowrap" class="ft51">c) an office; </p> <p style="position:absolute;top:839px;left:438px;white-space:nowrap" class="ft55"><i>Artikel 5 <br/>Fast driftst�lle </i></p> <p style="position:absolute;top:890px;left:454px;white-space:nowrap" class="ft51">1. Vid til l�mpningen av detta avtal �syftar </p> <p style="position:absolute;top:910px;left:437px;white-space:nowrap" class="ft54">uttrycket &#34;fast driftst�lle&#34; en stadigvarande <br/>plats f�r aff�rsverksamhet, fr�n vilken ett f��</p> <p style="position:absolute;top:949px;left:437px;white-space:nowrap" class="ft51">retags verksamhet helt eller delvis bedrivs. </p> <p style="position:absolute;top:989px;left:453px;white-space:nowrap" class="ft51">2. Uttrycket &#34;fast driftst�lle&#34; innefattar </p> <p style="position:absolute;top:1009px;left:436px;white-space:nowrap" class="ft51">s�rskilt: </p> <p style="position:absolute;top:1028px;left:453px;white-space:nowrap" class="ft51">a) plats f�r f�retagsledning, </p> <p style="position:absolute;top:1048px;left:454px;white-space:nowrap" class="ft51">b) filial, </p> <p style="position:absolute;top:1068px;left:452px;white-space:nowrap" class="ft51">c) kontor. </p> <p style="position:absolute;top:1109px;left:735px;white-space:nowrap" class="ft51">1157 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft53">�</p> </div> <div id="page6-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:31px;left:9px;white-space:nowrap" class="ft60">SFS 1989:676 </p> <p style="position:absolute;top:73px;left:21px;white-space:nowrap" class="ft60">d) a factory ; </p> <p style="position:absolute;top:93px;left:21px;white-space:nowrap" class="ft60">e) a workshop; </p> <p style="position:absolute;top:112px;left:21px;white-space:nowrap" class="ft60">f) a warehouse in relation lo a person </p> <p style="position:absolute;top:132px;left:6px;white-space:nowrap" class="ft60">providing storage facilities for others; and </p> <p style="position:absolute;top:172px;left:21px;white-space:nowrap" class="ft60">g) a mine, an oil or gas well, a quarry or any </p> <p style="position:absolute;top:191px;left:6px;white-space:nowrap" class="ft60">other place of extraction of natural resources. </p> <p style="position:absolute;top:211px;left:23px;white-space:nowrap" class="ft60">3. The term &#34;permanent establishment&#34; li�</p> <p style="position:absolute;top:231px;left:7px;white-space:nowrap" class="ft60">kewise encompasses: </p> <p style="position:absolute;top:251px;left:23px;white-space:nowrap" class="ft60">a) a building site, a construction, assembly </p> <p style="position:absolute;top:271px;left:6px;white-space:nowrap" class="ft60">or installation project or supervisory activiti�</p> <p style="position:absolute;top:290px;left:7px;white-space:nowrap" class="ft60">es in connection therewith, but only where </p> <p style="position:absolute;top:310px;left:7px;white-space:nowrap" class="ft60">such site, project o r activities continue for a </p> <p style="position:absolute;top:330px;left:7px;white-space:nowrap" class="ft60">period of more than </p> <p style="position:absolute;top:350px;left:39px;white-space:nowrap" class="ft60">(i) 6 months, in the case of installation or </p> <p style="position:absolute;top:370px;left:7px;white-space:nowrap" class="ft60">setting up of plant equipment or machinery </p> <p style="position:absolute;top:389px;left:8px;white-space:nowrap" class="ft60">including the auxiliary construction as is ne�</p> <p style="position:absolute;top:409px;left:7px;white-space:nowrap" class="ft60">cessary for such in stallation; </p> <p style="position:absolute;top:448px;left:40px;white-space:nowrap" class="ft60">(ii) 3 months in all other cases; </p> <p style="position:absolute;top:468px;left:25px;white-space:nowrap" class="ft60">b) the furnishing of services including con�</p> <p style="position:absolute;top:488px;left:9px;white-space:nowrap" class="ft60">sultancy services by an enterprise through </p> <p style="position:absolute;top:507px;left:8px;white-space:nowrap" class="ft60">employees or other personnel engaged by the </p> <p style="position:absolute;top:526px;left:8px;white-space:nowrap" class="ft60">enterprise for such purpose, but only where </p> <p style="position:absolute;top:546px;left:8px;white-space:nowrap" class="ft60">activities of that nature continue (for the </p> <p style="position:absolute;top:566px;left:8px;white-space:nowrap" class="ft60">same or a connected project) within the co�</p> <p style="position:absolute;top:586px;left:10px;white-space:nowrap" class="ft64">untry for a period or periods aggregating <br/>more than 6 months within any twelvemonth <br/>period, </p> <p style="position:absolute;top:664px;left:25px;white-space:nowrap" class="ft60">4. Notwithstanding the preceding provi�</p> <p style="position:absolute;top:683px;left:9px;white-space:nowrap" class="ft60">sions of this Article, the term &#34;permanent </p> <p style="position:absolute;top:703px;left:9px;white-space:nowrap" class="ft60">establishment&#34; shall be deemed not to inclu�</p> <p style="position:absolute;top:722px;left:9px;white-space:nowrap" class="ft60">de: </p> <p style="position:absolute;top:744px;left:24px;white-space:nowrap" class="ft60">a) the use of facilities solely for the purpose </p> <p style="position:absolute;top:763px;left:8px;white-space:nowrap" class="ft60">of storage or display of goods or merchandise </p> <p style="position:absolute;top:782px;left:9px;white-space:nowrap" class="ft60">belonging to the enterprise; </p> <p style="position:absolute;top:802px;left:26px;white-space:nowrap" class="ft60">b) the maintenance of a stock of goods or </p> <p style="position:absolute;top:822px;left:10px;white-space:nowrap" class="ft60">merchandise belonging to the enterprise sole�</p> <p style="position:absolute;top:841px;left:9px;white-space:nowrap" class="ft60">ly for the purpose of storage or display; </p> <p style="position:absolute;top:861px;left:26px;white-space:nowrap" class="ft60">c) th e maintenance of a stock of goods or </p> <p style="position:absolute;top:881px;left:10px;white-space:nowrap" class="ft60">merchandise belonging to the enterprise sole�</p> <p style="position:absolute;top:900px;left:10px;white-space:nowrap" class="ft60">ly for the purpose of processing by an other </p> <p style="position:absolute;top:920px;left:9px;white-space:nowrap" class="ft60">enterprise; </p> <p style="position:absolute;top:939px;left:26px;white-space:nowrap" class="ft60">d) the maintenance of a fixed place of busi�</p> <p style="position:absolute;top:959px;left:10px;white-space:nowrap" class="ft60">ness solely for the purpose of purchasing </p> <p style="position:absolute;top:979px;left:10px;white-space:nowrap" class="ft60">goods or merchandise or of collecting infor�</p> <p style="position:absolute;top:998px;left:11px;white-space:nowrap" class="ft60">mation, for the enterprise; </p> <p style="position:absolute;top:1018px;left:26px;white-space:nowrap" class="ft60">e) the maintenance of a fixed place of busi�</p> <p style="position:absolute;top:1037px;left:11px;white-space:nowrap" class="ft60">ness solely for the purpose of carrying on, for </p> <p style="position:absolute;top:73px;left:401px;white-space:nowrap" class="ft60">d) fabrik, </p> <p style="position:absolute;top:92px;left:401px;white-space:nowrap" class="ft60">e) verkstad, </p> <p style="position:absolute;top:112px;left:402px;white-space:nowrap" class="ft60">0 lagerbyggnad, i fr�ga om person som till�</p> <p style="position:absolute;top:132px;left:386px;white-space:nowrap" class="ft60">handah�ller andra personer lagerutrymme, </p> <p style="position:absolute;top:151px;left:385px;white-space:nowrap" class="ft60">och </p> <p style="position:absolute;top:171px;left:401px;white-space:nowrap" class="ft60">g) gruva, olje- eller gask�lla, stenbrott eller </p> <p style="position:absolute;top:191px;left:384px;white-space:nowrap" class="ft60">annan plats f�r utvinning av naturtillg�ngar. </p> <p style="position:absolute;top:210px;left:401px;white-space:nowrap" class="ft60">3. Uttrycket &#34;fast driftst�lle&#34; innefattar </p> <p style="position:absolute;top:230px;left:385px;white-space:nowrap" class="ft60">�ven: </p> <p style="position:absolute;top:250px;left:401px;white-space:nowrap" class="ft60">a) plats f�r byggnads-, anl�ggnings-, mon�</p> <p style="position:absolute;top:270px;left:385px;white-space:nowrap" class="ft60">terings- eller installationsverksamhet eller </p> <p style="position:absolute;top:290px;left:385px;white-space:nowrap" class="ft60">d�rmed sammanh�ngande �vervakande </p> <p style="position:absolute;top:309px;left:386px;white-space:nowrap" class="ft60">verksamhet men endast om verksamheten </p> <p style="position:absolute;top:329px;left:386px;white-space:nowrap" class="ft60">p�g�r under en tidrymd som �verstiger </p> <p style="position:absolute;top:349px;left:403px;white-space:nowrap" class="ft60">1) sex m�nader i fr�ga om in stallation eller </p> <p style="position:absolute;top:369px;left:386px;white-space:nowrap" class="ft60">montering av fabriksutrustning eller maski�</p> <p style="position:absolute;top:389px;left:386px;white-space:nowrap" class="ft60">ner, inbegripet d�rmed sammanh�ngande </p> <p style="position:absolute;top:409px;left:385px;white-space:nowrap" class="ft60">anl�ggningsarbeten som betingas av installa�</p> <p style="position:absolute;top:429px;left:386px;white-space:nowrap" class="ft60">tionen, </p> <p style="position:absolute;top:448px;left:402px;white-space:nowrap" class="ft60">2) tre m�nader i alla a ndra fall, </p> <p style="position:absolute;top:468px;left:403px;white-space:nowrap" class="ft60">b) tillhandah�llandet av tj�nster, konsult�</p> <p style="position:absolute;top:488px;left:387px;white-space:nowrap" class="ft60">tj�nster h�ri inbegripna, om s�dan verksam�</p> <p style="position:absolute;top:507px;left:387px;white-space:nowrap" class="ft60">het bedrivs av f�retag genom anst�llda eller </p> <p style="position:absolute;top:527px;left:386px;white-space:nowrap" class="ft60">annan personal som anlitats av f�retaget f�r </p> <p style="position:absolute;top:547px;left:386px;white-space:nowrap" class="ft60">s�dana tj�nster, men endast om verksamhe�</p> <p style="position:absolute;top:566px;left:387px;white-space:nowrap" class="ft60">ten p�g�r (f�r samma eller f�r d�rmed sam�</p> <p style="position:absolute;top:586px;left:388px;white-space:nowrap" class="ft60">manh�ngande projekt) inom landet under </p> <p style="position:absolute;top:606px;left:387px;white-space:nowrap" class="ft60">tidrymd eller tidrymder som sammanlagt </p> <p style="position:absolute;top:625px;left:387px;white-space:nowrap" class="ft60">�verstiger sex m�nader under en period av </p> <p style="position:absolute;top:645px;left:387px;white-space:nowrap" class="ft60">tolv m�nader. </p> <p style="position:absolute;top:665px;left:403px;white-space:nowrap" class="ft60">4. Utan hinder av f�reg�ende best�mmel�</p> <p style="position:absolute;top:685px;left:386px;white-space:nowrap" class="ft60">ser i denna artikel anses uttrycket &#34;fast drift�</p> <p style="position:absolute;top:704px;left:386px;white-space:nowrap" class="ft60">st�lle&#34; inte innefatta: </p> <p style="position:absolute;top:744px;left:403px;white-space:nowrap" class="ft60">a) anv�ndningen av anordningar uteslutan�</p> <p style="position:absolute;top:764px;left:386px;white-space:nowrap" class="ft60">de f�r lagring eller utst�llning av f�retaget </p> <p style="position:absolute;top:784px;left:387px;white-space:nowrap" class="ft60">tillh�riga varor, </p> <p style="position:absolute;top:803px;left:403px;white-space:nowrap" class="ft60">b) innehavet av ett f�retaget tillh�rigt varu�</p> <p style="position:absolute;top:823px;left:386px;white-space:nowrap" class="ft60">lager uteslutande f�r lagring eller utst�llning, </p> <p style="position:absolute;top:863px;left:403px;white-space:nowrap" class="ft60">c) innehavet av ett f�retaget tillh�rigt varu�</p> <p style="position:absolute;top:883px;left:387px;white-space:nowrap" class="ft60">lager uteslutande f�r bearbetning eller f�r�d�</p> <p style="position:absolute;top:902px;left:387px;white-space:nowrap" class="ft60">ling genom annat f�retags f�rsorg, </p> <p style="position:absolute;top:941px;left:403px;white-space:nowrap" class="ft60">d) innehavet av stadigvarande plats f�r af�</p> <p style="position:absolute;top:961px;left:387px;white-space:nowrap" class="ft60">f�rsverksamhet uteslutande f�r ink�p av va�</p> <p style="position:absolute;top:980px;left:387px;white-space:nowrap" class="ft60">ror eller inh�mtande av upplysningar f�r f��</p> <p style="position:absolute;top:1000px;left:388px;white-space:nowrap" class="ft60">retaget, </p> <p style="position:absolute;top:1020px;left:403px;white-space:nowrap" class="ft60">e) innehavet av stadigvarande plats f�r af�</p> <p style="position:absolute;top:1039px;left:387px;white-space:nowrap" class="ft60">f�rsverksamhet uteslutande f�r att f�r f�reta-</p> <p style="position:absolute;top:38px;left:771px;white-space:nowrap" class="ft61"><b>I </b></p> <p style="position:absolute;top:1086px;left:13px;white-space:nowrap" class="ft60">1158 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft62">�</p> </div> <div id="page7-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:53px;left:658px;white-space:nowrap" class="ft70"><b>SFS 1989:676 </b></p> <p style="position:absolute;top:98px;left:61px;white-space:nowrap" class="ft71">the enterprise, any other activity of a prepa�</p> <p style="position:absolute;top:118px;left:61px;white-space:nowrap" class="ft71">ratory or auxiliary character. </p> <p style="position:absolute;top:137px;left:77px;white-space:nowrap" class="ft71">5. Notwithstanding the provisions of pa�</p> <p style="position:absolute;top:157px;left:61px;white-space:nowrap" class="ft71">ragraphs 1 and 2, where a person - other </p> <p style="position:absolute;top:177px;left:61px;white-space:nowrap" class="ft71">than an agent of an independent status to </p> <p style="position:absolute;top:196px;left:61px;white-space:nowrap" class="ft71">whom paragraph 6 applies  is acting in a </p> <p style="position:absolute;top:215px;left:60px;white-space:nowrap" class="ft71">Contracting State on behalf of an enterprise </p> <p style="position:absolute;top:235px;left:61px;white-space:nowrap" class="ft71">of the other Contracting State, that enterprise </p> <p style="position:absolute;top:255px;left:61px;white-space:nowrap" class="ft71">shall be deemed to have a permanent estab�</p> <p style="position:absolute;top:275px;left:61px;white-space:nowrap" class="ft71">lishment in the first-mentioned Contracting </p> <p style="position:absolute;top:295px;left:60px;white-space:nowrap" class="ft71">State in respect of any activities which that </p> <p style="position:absolute;top:314px;left:61px;white-space:nowrap" class="ft71">person undertakes for the enterprise, if such a </p> <p style="position:absolute;top:334px;left:61px;white-space:nowrap" class="ft71">person: </p> <p style="position:absolute;top:357px;left:76px;white-space:nowrap" class="ft71">a) has and habitually exercises in that State </p> <p style="position:absolute;top:376px;left:60px;white-space:nowrap" class="ft71">an authority to conclude contracts in the </p> <p style="position:absolute;top:396px;left:61px;white-space:nowrap" class="ft71">name of the enterprise, unless the activities </p> <p style="position:absolute;top:416px;left:60px;white-space:nowrap" class="ft71">of such person are limited to those mentio�</p> <p style="position:absolute;top:436px;left:61px;white-space:nowrap" class="ft71">ned in paragraph 4 which, if exercised </p> <p style="position:absolute;top:456px;left:60px;white-space:nowrap" class="ft71">through a fixed place of business, would not </p> <p style="position:absolute;top:475px;left:61px;white-space:nowrap" class="ft71">make this fixed place of business a perma�</p> <p style="position:absolute;top:495px;left:61px;white-space:nowrap" class="ft71">nent establishment under the provisions of </p> <p style="position:absolute;top:515px;left:60px;white-space:nowrap" class="ft71">that paragraph; or </p> <p style="position:absolute;top:535px;left:77px;white-space:nowrap" class="ft71">b) has no such authority, but habitually </p> <p style="position:absolute;top:555px;left:60px;white-space:nowrap" class="ft71">maintains in the first-mentioned State a </p> <p style="position:absolute;top:575px;left:60px;white-space:nowrap" class="ft71">stock of goods or merchandise from which he </p> <p style="position:absolute;top:595px;left:60px;white-space:nowrap" class="ft71">regularly fills orders or delivers goods or mer�</p> <p style="position:absolute;top:615px;left:60px;white-space:nowrap" class="ft71">chandise on behalf of the enterprise; or </p> <p style="position:absolute;top:635px;left:76px;white-space:nowrap" class="ft71">c) has no such authority, but habitually </p> <p style="position:absolute;top:655px;left:60px;white-space:nowrap" class="ft71">secures orders in the first-mentioned Con�</p> <p style="position:absolute;top:674px;left:60px;white-space:nowrap" class="ft73">tracting State wholly or almost wholly on be�<br/>half of the enterprise or on behalf of that </p> <p style="position:absolute;top:714px;left:59px;white-space:nowrap" class="ft71">enterprise and other enterprises which are </p> <p style="position:absolute;top:734px;left:60px;white-space:nowrap" class="ft71">controlled by it or have a controlling interest </p> <p style="position:absolute;top:754px;left:60px;white-space:nowrap" class="ft71">in it. </p> <p style="position:absolute;top:794px;left:76px;white-space:nowrap" class="ft71">6. An enterprise shall not be deemed to </p> <p style="position:absolute;top:814px;left:60px;white-space:nowrap" class="ft71">have a permanent establishment in a Con�</p> <p style="position:absolute;top:834px;left:60px;white-space:nowrap" class="ft71">tracting State merely because it carries on </p> <p style="position:absolute;top:853px;left:60px;white-space:nowrap" class="ft73">business in that State through a broker, gene�<br/>ral commission agent or any other agent of an </p> <p style="position:absolute;top:893px;left:61px;white-space:nowrap" class="ft71">independent status, provided that such per�</p> <p style="position:absolute;top:913px;left:60px;white-space:nowrap" class="ft71">sons are acting in the ordinary course of their </p> <p style="position:absolute;top:933px;left:60px;white-space:nowrap" class="ft71">business. However, when the activities of </p> <p style="position:absolute;top:953px;left:60px;white-space:nowrap" class="ft73">such an agent are devoted wholly or almost <br/>wholly on behalf of that enterprise or on be�</p> <p style="position:absolute;top:993px;left:61px;white-space:nowrap" class="ft71">half of that enterprise and other enterprises, </p> <p style="position:absolute;top:1013px;left:60px;white-space:nowrap" class="ft71">which are controlled by it or have a control�</p> <p style="position:absolute;top:1033px;left:60px;white-space:nowrap" class="ft73">ling interest in it, he will not be considered an <br/>agent of an independent status within the </p> <p style="position:absolute;top:1073px;left:61px;white-space:nowrap" class="ft71">meaning of this paragraph but in such cases </p> <p style="position:absolute;top:98px;left:443px;white-space:nowrap" class="ft71">get bedriva annan verksamhet av f�rberedan�</p> <p style="position:absolute;top:117px;left:443px;white-space:nowrap" class="ft71">de eller bitr�dande art. </p> <p style="position:absolute;top:137px;left:460px;white-space:nowrap" class="ft71">5. Om en person, som inte �r s�dan obero�</p> <p style="position:absolute;top:157px;left:443px;white-space:nowrap" class="ft71">ende representant p� vilken punkt 6 till�m�</p> <p style="position:absolute;top:177px;left:444px;white-space:nowrap" class="ft73">pas, �r verksam i en avtalsslutande stat f�r ett <br/>f�retag i den an dra avtalsslutande staten, an�</p> <p style="position:absolute;top:217px;left:443px;white-space:nowrap" class="ft71">ses detta f�retag - utan hinder av best�m�</p> <p style="position:absolute;top:236px;left:444px;white-space:nowrap" class="ft71">melserna i punk terna 1 och 2  ha fast drift�</p> <p style="position:absolute;top:256px;left:443px;white-space:nowrap" class="ft71">st�lle i den f�rstn�mnda avtalsslutande sta�</p> <p style="position:absolute;top:276px;left:443px;white-space:nowrap" class="ft71">ten betr�ffande vaije verksamhet som denna </p> <p style="position:absolute;top:295px;left:444px;white-space:nowrap" class="ft71">person bedriver f�r f�retaget om </p> <p style="position:absolute;top:357px;left:459px;white-space:nowrap" class="ft71">a) han har och i denna stat regelm�ssigt </p> <p style="position:absolute;top:377px;left:442px;white-space:nowrap" class="ft71">anv�nder fullmakt att sluta avtal i f�retagets </p> <p style="position:absolute;top:397px;left:443px;white-space:nowrap" class="ft71">namn samt verksamheten inte �r begr�nsad </p> <p style="position:absolute;top:416px;left:442px;white-space:nowrap" class="ft71">till s�dan som anges i punkt 4 och som - om </p> <p style="position:absolute;top:436px;left:442px;white-space:nowrap" class="ft71">den bedrevs fr�n en stadigvarande plats f�r </p> <p style="position:absolute;top:456px;left:441px;white-space:nowrap" class="ft71">aff�rsverksamhet  inte skulle g�ra denna </p> <p style="position:absolute;top:475px;left:441px;white-space:nowrap" class="ft71">stadigvarande plats f�r afiarsverksamhet till </p> <p style="position:absolute;top:495px;left:441px;white-space:nowrap" class="ft71">fast driftst�lle enligt best�mmelserna i n �mn�</p> <p style="position:absolute;top:515px;left:441px;white-space:nowrap" class="ft71">da punkt, eller </p> <p style="position:absolute;top:535px;left:458px;white-space:nowrap" class="ft71">b) han inte har s�dan fullmakt men regel�</p> <p style="position:absolute;top:555px;left:442px;white-space:nowrap" class="ft71">m�ssigt i den f�rstn�mnda staten innehar va�</p> <p style="position:absolute;top:574px;left:442px;white-space:nowrap" class="ft71">rulager fr�n vilket han f�r f�retagets r�kning </p> <p style="position:absolute;top:594px;left:442px;white-space:nowrap" class="ft71">regelbundet fullg�r best�llningar eller levere�</p> <p style="position:absolute;top:614px;left:442px;white-space:nowrap" class="ft71">rar varor, eller </p> <p style="position:absolute;top:634px;left:458px;white-space:nowrap" class="ft71">c) h an inte har s�dan fullmakt men regel�</p> <p style="position:absolute;top:654px;left:442px;white-space:nowrap" class="ft71">m�ssigt i den f�rstn�mnda avtalsslutande </p> <p style="position:absolute;top:673px;left:441px;white-space:nowrap" class="ft71">staten inf�rskaffar order uteslutande eller </p> <p style="position:absolute;top:693px;left:442px;white-space:nowrap" class="ft71">n�stan uteslutande f�r f�retaget i fr�ga eller </p> <p style="position:absolute;top:713px;left:443px;white-space:nowrap" class="ft71">f�r detta f�retag och andra f�retag �ver vilka </p> <p style="position:absolute;top:733px;left:443px;white-space:nowrap" class="ft71">f�rstn�mnda f�retag har ett best�mmande in�</p> <p style="position:absolute;top:753px;left:442px;white-space:nowrap" class="ft71">flytande eller vilka sj�lva har ett best�mman�</p> <p style="position:absolute;top:772px;left:442px;white-space:nowrap" class="ft71">de inflytande �ver det f�rstn�mnda f�retaget. </p> <p style="position:absolute;top:792px;left:458px;white-space:nowrap" class="ft71">6. F�retag anses inte ha fast driftst�lle i en </p> <p style="position:absolute;top:812px;left:441px;white-space:nowrap" class="ft71">avtalsslutande stat endast p� den grund att </p> <p style="position:absolute;top:831px;left:443px;white-space:nowrap" class="ft71">f�retaget bedriver afiarsverksamhet i denna </p> <p style="position:absolute;top:851px;left:441px;white-space:nowrap" class="ft71">stat genom f�rmedling av m�klare, kommis-</p> <p style="position:absolute;top:871px;left:441px;white-space:nowrap" class="ft71">sion�r eller annan oberoende representant, </p> <p style="position:absolute;top:891px;left:442px;white-space:nowrap" class="ft71">under f�ruts�ttning att s�dan person d�rvid </p> <p style="position:absolute;top:910px;left:443px;white-space:nowrap" class="ft71">bedriver sin sedvanliga aff�rsverksamhet. </p> <p style="position:absolute;top:930px;left:443px;white-space:nowrap" class="ft71">N�r s�dan representant bedriver sin verk�</p> <p style="position:absolute;top:950px;left:442px;white-space:nowrap" class="ft71">samhet uteslutande eller n�stan uteslutande </p> <p style="position:absolute;top:970px;left:442px;white-space:nowrap" class="ft71">f�r f�retaget i fr�ga eller f�r detta f�retag och </p> <p style="position:absolute;top:989px;left:441px;white-space:nowrap" class="ft71">andra f�retag �ver vilka f�rstn�mnda f�retag </p> <p style="position:absolute;top:1010px;left:442px;white-space:nowrap" class="ft71">har ett best�mmande inflytande eller vilka </p> <p style="position:absolute;top:1029px;left:442px;white-space:nowrap" class="ft71">sj�lva har ett best�mmande inflytande �ver </p> <p style="position:absolute;top:1049px;left:442px;white-space:nowrap" class="ft71">det f�rstn�mnda f�retaget, anses han emel�</p> <p style="position:absolute;top:1069px;left:442px;white-space:nowrap" class="ft71">lertid inte s�som s�dan oberoende represen-</p> <p style="position:absolute;top:1116px;left:740px;white-space:nowrap" class="ft71">1159 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft72">�</p> </div> <div id="page8-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:37px;left:18px;white-space:nowrap" class="ft80">SFS 1989:676 </p> <p style="position:absolute;top:82px;left:15px;white-space:nowrap" class="ft80">the provisions of paragraph 5 shall apply. </p> <p style="position:absolute;top:121px;left:33px;white-space:nowrap" class="ft80">7. The fact that a company which is a resi�</p> <p style="position:absolute;top:141px;left:16px;white-space:nowrap" class="ft80">dent of a Contracting State controls or is </p> <p style="position:absolute;top:161px;left:15px;white-space:nowrap" class="ft80">controlled by a c ompany which is a resident </p> <p style="position:absolute;top:181px;left:16px;white-space:nowrap" class="ft80">of the other Contracting State, or which carri�</p> <p style="position:absolute;top:200px;left:16px;white-space:nowrap" class="ft80">es on business in that other State (whether </p> <p style="position:absolute;top:220px;left:16px;white-space:nowrap" class="ft80">through a permanent establishment or </p> <p style="position:absolute;top:240px;left:17px;white-space:nowrap" class="ft80">otherwise), shall not of itself constitute either </p> <p style="position:absolute;top:259px;left:17px;white-space:nowrap" class="ft80">company a permanent establishment of the </p> <p style="position:absolute;top:280px;left:17px;white-space:nowrap" class="ft80">other. </p> <p style="position:absolute;top:299px;left:34px;white-space:nowrap" class="ft80">8. Notwithstanding the provisions of pa�</p> <p style="position:absolute;top:319px;left:19px;white-space:nowrap" class="ft80">ragraph 7, where an enterprise of a Contract�</p> <p style="position:absolute;top:339px;left:19px;white-space:nowrap" class="ft80">ing State sells to a resident of the other Con�</p> <p style="position:absolute;top:358px;left:19px;white-space:nowrap" class="ft80">tracting State goods manufactured, assem�</p> <p style="position:absolute;top:378px;left:19px;white-space:nowrap" class="ft80">bled, processed, packed or distributed in that </p> <p style="position:absolute;top:398px;left:19px;white-space:nowrap" class="ft80">other Contracting State by an industrial or </p> <p style="position:absolute;top:417px;left:19px;white-space:nowrap" class="ft80">commercial enterprise for, or at, or to the </p> <p style="position:absolute;top:437px;left:20px;white-space:nowrap" class="ft80">order of, that first-mentioned enterprise and </p> <p style="position:absolute;top:457px;left:36px;white-space:nowrap" class="ft80">a) either enterprise participates directly or </p> <p style="position:absolute;top:476px;left:21px;white-space:nowrap" class="ft80">indirectly in t he management, control or ca�</p> <p style="position:absolute;top:496px;left:21px;white-space:nowrap" class="ft80">pital of the other enterprise; or </p> <p style="position:absolute;top:535px;left:38px;white-space:nowrap" class="ft80">b) the same persons participate directly or </p> <p style="position:absolute;top:555px;left:21px;white-space:nowrap" class="ft80">indirectly in the management, control or ca�</p> <p style="position:absolute;top:575px;left:22px;white-space:nowrap" class="ft80">pital of both enterprises, </p> <p style="position:absolute;top:614px;left:38px;white-space:nowrap" class="ft80">then, for the purposes of this Convention, </p> <p style="position:absolute;top:634px;left:22px;white-space:nowrap" class="ft80">that first-mentioned enterprise shall be de�</p> <p style="position:absolute;top:653px;left:21px;white-space:nowrap" class="ft80">emed to have a permanent establishment in </p> <p style="position:absolute;top:673px;left:21px;white-space:nowrap" class="ft80">that other Contracting State and to carry on </p> <p style="position:absolute;top:692px;left:22px;white-space:nowrap" class="ft80">business in that other Contracting State </p> <p style="position:absolute;top:712px;left:22px;white-space:nowrap" class="ft80">through that permanent establishment. </p> <p style="position:absolute;top:84px;left:396px;white-space:nowrap" class="ft80">tant som avses i denna punkt. I s�dant fall </p> <p style="position:absolute;top:103px;left:396px;white-space:nowrap" class="ft80">till�mpas best�mmelserna i punkt 5. </p> <p style="position:absolute;top:123px;left:413px;white-space:nowrap" class="ft80">7. Den omst�ndigheten att ett bolag me d </p> <p style="position:absolute;top:142px;left:396px;white-space:nowrap" class="ft80">hemvist i en avtalsslutande stat kontrollerar </p> <p style="position:absolute;top:162px;left:396px;white-space:nowrap" class="ft80">eller kontrolleras av ett bolag med hemvist i </p> <p style="position:absolute;top:181px;left:396px;white-space:nowrap" class="ft80">den andra avtalsslutande staten eller ett bolag </p> <p style="position:absolute;top:201px;left:396px;white-space:nowrap" class="ft80">som bedriver aff�rsverksamhet i denna andra </p> <p style="position:absolute;top:220px;left:395px;white-space:nowrap" class="ft80">stat (antingen fr�n fast driftst�lle eller p� an�</p> <p style="position:absolute;top:240px;left:397px;white-space:nowrap" class="ft80">nat s�tt), medf�r inte i och f�r sig att n�got-</p> <p style="position:absolute;top:259px;left:396px;white-space:nowrap" class="ft80">dera bolaget utg�r fast driftst�lle f�r det and�</p> <p style="position:absolute;top:280px;left:397px;white-space:nowrap" class="ft80">ra. </p> <p style="position:absolute;top:299px;left:413px;white-space:nowrap" class="ft80">8. Utan hinder av best�mmelserna i punkt </p> <p style="position:absolute;top:318px;left:397px;white-space:nowrap" class="ft80">7, skall ett f�retag i en avtalsslutande stat </p> <p style="position:absolute;top:338px;left:396px;white-space:nowrap" class="ft80">som till en person i den an dra avtalsslutande </p> <p style="position:absolute;top:358px;left:396px;white-space:nowrap" class="ft80">staten s�ljer varor som tillverkats, samman�</p> <p style="position:absolute;top:377px;left:396px;white-space:nowrap" class="ft80">satts, bearbetats, f�rpackats eller distribue�</p> <p style="position:absolute;top:397px;left:397px;white-space:nowrap" class="ft80">rats i denna andra stat av ett r�relsedrivande </p> <p style="position:absolute;top:417px;left:397px;white-space:nowrap" class="ft80">f�retag f�r eller vid eller p� uppdrag av det </p> <p style="position:absolute;top:437px;left:397px;white-space:nowrap" class="ft80">f�rstn�mnda f�retaget samt </p> <p style="position:absolute;top:457px;left:413px;white-space:nowrap" class="ft80">a) endera f�retaget direkt eller indirekt </p> <p style="position:absolute;top:476px;left:397px;white-space:nowrap" class="ft80">deltar i ledningen eller kontrollen av det and�</p> <p style="position:absolute;top:496px;left:398px;white-space:nowrap" class="ft83">ra f�retaget eller �ger del i detta f�retags kapi�<br/>tal, eller </p> <p style="position:absolute;top:535px;left:414px;white-space:nowrap" class="ft80">b) samma personer direkt eller indirekt </p> <p style="position:absolute;top:555px;left:397px;white-space:nowrap" class="ft80">deltar i ledningen eller kontrollen av b�da </p> <p style="position:absolute;top:575px;left:398px;white-space:nowrap" class="ft80">f�retagen eller �ger del i b� da f�retagens ka�</p> <p style="position:absolute;top:595px;left:398px;white-space:nowrap" class="ft80">pital, </p> <p style="position:absolute;top:614px;left:415px;white-space:nowrap" class="ft80">vid till�mpningen av detta avtal anses ha </p> <p style="position:absolute;top:634px;left:398px;white-space:nowrap" class="ft80">fast driftst�lle i den a ndra avtalsslutande sta�</p> <p style="position:absolute;top:654px;left:398px;white-space:nowrap" class="ft83">ten och d�r bedriva r�relse fr�n det fasta <br/>driftst�llet. </p> <p style="position:absolute;top:757px;left:22px;white-space:nowrap" class="ft80">Artide � </p> <p style="position:absolute;top:785px;left:24px;white-space:nowrap" class="ft81"><i>Income from immovable property </i></p> <p style="position:absolute;top:809px;left:44px;white-space:nowrap" class="ft80">1. Income derived by a resident of a Con�</p> <p style="position:absolute;top:828px;left:24px;white-space:nowrap" class="ft80">tracting State from immovable property (in�</p> <p style="position:absolute;top:848px;left:23px;white-space:nowrap" class="ft80">cluding income from agriculture or forestry) </p> <p style="position:absolute;top:868px;left:23px;white-space:nowrap" class="ft80">situated in the other Contracting State may </p> <p style="position:absolute;top:887px;left:24px;white-space:nowrap" class="ft80">be taxed in that other State. </p> <p style="position:absolute;top:907px;left:40px;white-space:nowrap" class="ft80">2. The term &#34;immovable property&#34; shall </p> <p style="position:absolute;top:926px;left:24px;white-space:nowrap" class="ft80">have the meaning which it has under the law </p> <p style="position:absolute;top:946px;left:24px;white-space:nowrap" class="ft80">of the Contracting State in which th e proper�</p> <p style="position:absolute;top:965px;left:24px;white-space:nowrap" class="ft80">ty in question is situated. The term shall in </p> <p style="position:absolute;top:985px;left:23px;white-space:nowrap" class="ft80">any case include property accessory to im�</p> <p style="position:absolute;top:1005px;left:24px;white-space:nowrap" class="ft80">movable property, livestock and equipment </p> <p style="position:absolute;top:1024px;left:24px;white-space:nowrap" class="ft80">used in agriculture and forestry, rights to </p> <p style="position:absolute;top:1043px;left:24px;white-space:nowrap" class="ft80">which the provisions of general law respec-</p> <p style="position:absolute;top:760px;left:399px;white-space:nowrap" class="ft84"><i>Arlikel 6 <br/>Inkomst av fast egendom </i></p> <p style="position:absolute;top:812px;left:416px;white-space:nowrap" class="ft80">1. Inkomst, som person med hemvist i en </p> <p style="position:absolute;top:831px;left:399px;white-space:nowrap" class="ft80">avtalsslutande stat f�rv�rvar av fast egendom </p> <p style="position:absolute;top:851px;left:399px;white-space:nowrap" class="ft80">(d�ri inbegripen inkomst av lantbruk eller </p> <p style="position:absolute;top:871px;left:399px;white-space:nowrap" class="ft80">skogsbruk) bel�gen i den andra avtalsslutan�</p> <p style="position:absolute;top:890px;left:399px;white-space:nowrap" class="ft80">de staten, f�r beskattas i d enna andra stat. </p> <p style="position:absolute;top:910px;left:416px;white-space:nowrap" class="ft80">2. Uttrycket &#34;fast egendom&#34; har den bety�</p> <p style="position:absolute;top:929px;left:399px;white-space:nowrap" class="ft80">delse som uttrycket har enligt lagstiftningen i </p> <p style="position:absolute;top:949px;left:399px;white-space:nowrap" class="ft80">den avtalsslutande stat d�r egendomen �r be�</p> <p style="position:absolute;top:969px;left:399px;white-space:nowrap" class="ft80">l�gen. Uttrycket inbegriper dock alltid tillbe�</p> <p style="position:absolute;top:988px;left:399px;white-space:nowrap" class="ft80">h�r till fast egendom, levande och d�da in�</p> <p style="position:absolute;top:1007px;left:401px;white-space:nowrap" class="ft80">ventarier i la ntbruk och skogsbruk, r�ttighe�</p> <p style="position:absolute;top:1027px;left:400px;white-space:nowrap" class="ft80">ter p� vilka best�mmelserna i privatr�tten </p> <p style="position:absolute;top:1047px;left:399px;white-space:nowrap" class="ft80">om fast egendom till�mpas, nyttjander�tt till </p> <p style="position:absolute;top:1090px;left:26px;white-space:nowrap" class="ft80">1160 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft82">�</p> </div> <div id="page9-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:59px;left:650px;white-space:nowrap" class="ft90">SFS 1989:676 </p> <p style="position:absolute;top:103px;left:51px;white-space:nowrap" class="ft90">ting landed property apply, usufruct of im�</p> <p style="position:absolute;top:123px;left:51px;white-space:nowrap" class="ft90">movable property and rights to variable or </p> <p style="position:absolute;top:142px;left:51px;white-space:nowrap" class="ft90">fixed payments as consideration for the </p> <p style="position:absolute;top:162px;left:50px;white-space:nowrap" class="ft90">working of, or the right t o work, mineral de�</p> <p style="position:absolute;top:182px;left:51px;white-space:nowrap" class="ft90">posits, sources and other natural resources; </p> <p style="position:absolute;top:201px;left:50px;white-space:nowrap" class="ft90">ships, boats and aircraft shall not be regarded </p> <p style="position:absolute;top:221px;left:50px;white-space:nowrap" class="ft90">as immovable property. </p> <p style="position:absolute;top:240px;left:66px;white-space:nowrap" class="ft90">3. The provisions of paragraph 1 shall app�</p> <p style="position:absolute;top:260px;left:50px;white-space:nowrap" class="ft93">ly to income derived from the direct use, <br/>letting, or use in any other form of immova�</p> <p style="position:absolute;top:300px;left:50px;white-space:nowrap" class="ft90">ble property. </p> <p style="position:absolute;top:320px;left:66px;white-space:nowrap" class="ft90">4. The provisions of paragraphs 1 and 3 </p> <p style="position:absolute;top:340px;left:49px;white-space:nowrap" class="ft90">shall also apply to the income from im�</p> <p style="position:absolute;top:360px;left:50px;white-space:nowrap" class="ft90">movable property of an enterprise and to in�</p> <p style="position:absolute;top:380px;left:49px;white-space:nowrap" class="ft90">come from immovable property used for the </p> <p style="position:absolute;top:400px;left:50px;white-space:nowrap" class="ft90">performance of independent personal servi�</p> <p style="position:absolute;top:420px;left:49px;white-space:nowrap" class="ft90">ces. </p> <p style="position:absolute;top:102px;left:433px;white-space:nowrap" class="ft90">fast egendom samt r�tt till f�r�nderliga eller </p> <p style="position:absolute;top:122px;left:433px;white-space:nowrap" class="ft90">fasta ers�ttningar f�r nyttjandet av eller r�t�</p> <p style="position:absolute;top:142px;left:433px;white-space:nowrap" class="ft90">ten att nyttja mineralfyndighet, k�lla eller an�</p> <p style="position:absolute;top:162px;left:434px;white-space:nowrap" class="ft90">nan naturtillg�ng. Skepp, b�tar och luftfartyg </p> <p style="position:absolute;top:181px;left:433px;white-space:nowrap" class="ft90">anses inte vara fast egendom. </p> <p style="position:absolute;top:241px;left:450px;white-space:nowrap" class="ft90">3. Best�mmelserna i punkt I till�mpas p� </p> <p style="position:absolute;top:262px;left:433px;white-space:nowrap" class="ft90">inkomst som f�rv�rvas genom omedelbart </p> <p style="position:absolute;top:281px;left:433px;white-space:nowrap" class="ft90">brukande, genom uthyrning eller annan an�</p> <p style="position:absolute;top:301px;left:434px;white-space:nowrap" class="ft90">v�ndning av fast egendom. </p> <p style="position:absolute;top:321px;left:449px;white-space:nowrap" class="ft90">4. Best�mmelserna i punkterna 1 och 3 </p> <p style="position:absolute;top:341px;left:433px;white-space:nowrap" class="ft90">till�mpas �ven p� inkomst av fast egendom </p> <p style="position:absolute;top:361px;left:432px;white-space:nowrap" class="ft90">som tillh�r f�retag och p� inkomst av fast </p> <p style="position:absolute;top:381px;left:432px;white-space:nowrap" class="ft90">egendom som anv�nds vid sj�lvst�ndig yr�</p> <p style="position:absolute;top:400px;left:433px;white-space:nowrap" class="ft90">kesut�vning. </p> <p style="position:absolute;top:469px;left:49px;white-space:nowrap" class="ft94"><i>Artide 7 <br/>Business profits </i></p> <p style="position:absolute;top:520px;left:70px;white-space:nowrap" class="ft90">1. The income or profits of an enterprise </p> <p style="position:absolute;top:540px;left:48px;white-space:nowrap" class="ft90">of a Contracting State shall be taxable only in </p> <p style="position:absolute;top:560px;left:48px;white-space:nowrap" class="ft90">that State unless the enterprise carries on bu�</p> <p style="position:absolute;top:580px;left:48px;white-space:nowrap" class="ft93">siness in the other Contracting State through <br/>a permanent establishment situated therein. </p> <p style="position:absolute;top:620px;left:49px;white-space:nowrap" class="ft90">If the enterprise carries on business as afore�</p> <p style="position:absolute;top:640px;left:47px;white-space:nowrap" class="ft90">said, the income or profits of the enterprise </p> <p style="position:absolute;top:660px;left:48px;white-space:nowrap" class="ft90">may be taxed in the other State but only so </p> <p style="position:absolute;top:680px;left:48px;white-space:nowrap" class="ft90">much of them as is attributable to that per�</p> <p style="position:absolute;top:700px;left:48px;white-space:nowrap" class="ft90">manent establishment. </p> <p style="position:absolute;top:720px;left:64px;white-space:nowrap" class="ft90">2. Notwithstanding the provisions of pa�</p> <p style="position:absolute;top:740px;left:48px;white-space:nowrap" class="ft93">ragraph I w here an enterprise of a Contract�<br/>ing State which has a permanent establish�<br/>ment in the other Contracting State </p> <p style="position:absolute;top:800px;left:63px;white-space:nowrap" class="ft90">a) sells goods or merchandise in that other </p> <p style="position:absolute;top:820px;left:46px;white-space:nowrap" class="ft90">State of the same or similar kind as those sold </p> <p style="position:absolute;top:840px;left:47px;white-space:nowrap" class="ft90">through that permanent establishment; or </p> <p style="position:absolute;top:859px;left:63px;white-space:nowrap" class="ft90">b) carries on other business activities in </p> <p style="position:absolute;top:879px;left:47px;white-space:nowrap" class="ft90">that other State of the same or similar kind as </p> <p style="position:absolute;top:899px;left:47px;white-space:nowrap" class="ft90">those effected through that permanent estab�</p> <p style="position:absolute;top:920px;left:47px;white-space:nowrap" class="ft90">lishment, </p> <p style="position:absolute;top:939px;left:63px;white-space:nowrap" class="ft90">then the income or profits from such sales </p> <p style="position:absolute;top:959px;left:47px;white-space:nowrap" class="ft90">or activities may be attributable to the per�</p> <p style="position:absolute;top:979px;left:47px;white-space:nowrap" class="ft90">manent establishment unless the enterprise </p> <p style="position:absolute;top:999px;left:46px;white-space:nowrap" class="ft90">shows that such activities could not have </p> <p style="position:absolute;top:1019px;left:47px;white-space:nowrap" class="ft93">been reasonably undertaken by the perma�<br/>nent establishment. </p> <p style="position:absolute;top:1059px;left:63px;white-space:nowrap" class="ft90">3. Subject to the provisions of paragraph 4, </p> <p style="position:absolute;top:1079px;left:46px;white-space:nowrap" class="ft90">where an enterprise of a Contracting State </p> <p style="position:absolute;top:469px;left:432px;white-space:nowrap" class="ft91"><i>Artikel 7 </i></p> <p style="position:absolute;top:497px;left:433px;white-space:nowrap" class="ft91"><i>Inkomst av r�relse </i></p> <p style="position:absolute;top:521px;left:448px;white-space:nowrap" class="ft90">1. Inkomst av r�relse, som f�retag i en </p> <p style="position:absolute;top:541px;left:431px;white-space:nowrap" class="ft90">avtalsslutande stat f�rv�rvar, beskattas en�</p> <p style="position:absolute;top:561px;left:431px;white-space:nowrap" class="ft90">dast i denna stat, s�vida inte f�retaget bedri�</p> <p style="position:absolute;top:581px;left:432px;white-space:nowrap" class="ft90">ver r�relse i den andra avtalsslutande staten </p> <p style="position:absolute;top:601px;left:431px;white-space:nowrap" class="ft90">fr�n d�r bel�get fast driftst�lle. Om f�retaget </p> <p style="position:absolute;top:620px;left:431px;white-space:nowrap" class="ft90">bedriver r�relse p� nyss angivet s�tt, f�r f�re�</p> <p style="position:absolute;top:640px;left:431px;white-space:nowrap" class="ft90">tagets inkomst beskattas i den andra staten, </p> <p style="position:absolute;top:660px;left:432px;white-space:nowrap" class="ft90">men endast s� stor del d�rav som �r h�nf�rlig </p> <p style="position:absolute;top:680px;left:430px;white-space:nowrap" class="ft90">till det fasta driftst�llet. </p> <p style="position:absolute;top:719px;left:447px;white-space:nowrap" class="ft90">2. Om f�retag i en avtalsslutande stat, vil�</p> <p style="position:absolute;top:740px;left:430px;white-space:nowrap" class="ft90">ket har ett fast driftst�lle i den andra avtals�</p> <p style="position:absolute;top:760px;left:430px;white-space:nowrap" class="ft90">slutande staten, </p> <p style="position:absolute;top:799px;left:446px;white-space:nowrap" class="ft90">a) s�ljer varor i denna andra stat vilka �r av </p> <p style="position:absolute;top:819px;left:429px;white-space:nowrap" class="ft90">samma eller liknande slag som de som s�ljs </p> <p style="position:absolute;top:839px;left:429px;white-space:nowrap" class="ft90">genom det fasta driftst�llet, eller </p> <p style="position:absolute;top:858px;left:446px;white-space:nowrap" class="ft90">b) bedriver annan aff�rsverksamhet i den�</p> <p style="position:absolute;top:878px;left:430px;white-space:nowrap" class="ft90">na andra stat som �r av samma eller liknande </p> <p style="position:absolute;top:898px;left:429px;white-space:nowrap" class="ft90">slag som den som bedrivs genom det fasta </p> <p style="position:absolute;top:919px;left:429px;white-space:nowrap" class="ft90">driftst�llet, </p> <p style="position:absolute;top:937px;left:446px;white-space:nowrap" class="ft90">kan inkomsten fr�n f�rs�ljningen eller </p> <p style="position:absolute;top:957px;left:430px;white-space:nowrap" class="ft90">verksamheten  utan hinder av best�mmel�</p> <p style="position:absolute;top:977px;left:429px;white-space:nowrap" class="ft93">serna i punkt 1 - anses h�nf�rlig till det fasta <br/>driftst�llet, s�vida inte f�retaget visar, att </p> <p style="position:absolute;top:1016px;left:430px;white-space:nowrap" class="ft93">verksamheten inte sk�ligen kunde ha bedri�<br/>vits av det fasta driftst�llet. </p> <p style="position:absolute;top:1056px;left:446px;white-space:nowrap" class="ft90">3. Om f�retag i en avtalsslutande stat be�</p> <p style="position:absolute;top:1076px;left:429px;white-space:nowrap" class="ft90">driver r�relse i den andra avtalsslutande sta-</p> <p style="position:absolute;top:1118px;left:727px;white-space:nowrap" class="ft90">1161 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft92">�</p> </div> <div id="page10-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:40px;left:17px;white-space:nowrap" class="ft100">SFS 1989:676 </p> <p style="position:absolute;top:80px;left:16px;white-space:nowrap" class="ft100">carries on business in the other Contracting </p> <p style="position:absolute;top:100px;left:15px;white-space:nowrap" class="ft100">State through a permanent establishment si�</p> <p style="position:absolute;top:119px;left:17px;white-space:nowrap" class="ft100">tuated therein, there shall in e ach Contract�</p> <p style="position:absolute;top:139px;left:18px;white-space:nowrap" class="ft100">ing State be attributed to that permanent es�</p> <p style="position:absolute;top:159px;left:17px;white-space:nowrap" class="ft100">tablishment the income or profits which it </p> <p style="position:absolute;top:179px;left:18px;white-space:nowrap" class="ft100">might be expected to make if it were a dis�</p> <p style="position:absolute;top:199px;left:18px;white-space:nowrap" class="ft100">tinct and separate enterprise engaged in the </p> <p style="position:absolute;top:218px;left:18px;white-space:nowrap" class="ft100">same or similar activities under the same or </p> <p style="position:absolute;top:238px;left:18px;white-space:nowrap" class="ft100">similar conditions and dealing wholly in de�</p> <p style="position:absolute;top:258px;left:19px;white-space:nowrap" class="ft102">pendently with the enterprise of which it is a <br/>permanent establishment. </p> <p style="position:absolute;top:298px;left:35px;white-space:nowrap" class="ft100">4. In determining the profits of a perma�</p> <p style="position:absolute;top:318px;left:20px;white-space:nowrap" class="ft100">nent establishment, there shall be allowed as </p> <p style="position:absolute;top:337px;left:20px;white-space:nowrap" class="ft100">deductions expenses which are incurred for </p> <p style="position:absolute;top:357px;left:20px;white-space:nowrap" class="ft100">the purposes of the permanent establish�</p> <p style="position:absolute;top:377px;left:20px;white-space:nowrap" class="ft100">ment, including executive and general admi�</p> <p style="position:absolute;top:397px;left:20px;white-space:nowrap" class="ft100">nistrative expenses so incurred, whether in </p> <p style="position:absolute;top:416px;left:20px;white-space:nowrap" class="ft100">the State in which the permanent establish�</p> <p style="position:absolute;top:436px;left:21px;white-space:nowrap" class="ft100">ment is situated or elsewhere. </p> <p style="position:absolute;top:456px;left:37px;white-space:nowrap" class="ft100">5. No profits shall be attributed to a perma�</p> <p style="position:absolute;top:476px;left:21px;white-space:nowrap" class="ft100">nent establishment by reason of the mere </p> <p style="position:absolute;top:496px;left:22px;white-space:nowrap" class="ft100">purchase by that permanent establishment of </p> <p style="position:absolute;top:515px;left:21px;white-space:nowrap" class="ft100">goods or merchandise for the enterprise. </p> <p style="position:absolute;top:535px;left:38px;white-space:nowrap" class="ft100">6. Insofar as it has been customary in a </p> <p style="position:absolute;top:555px;left:21px;white-space:nowrap" class="ft100">Contracting State to determine the profits to </p> <p style="position:absolute;top:574px;left:22px;white-space:nowrap" class="ft100">be attributed to a permanent establishment </p> <p style="position:absolute;top:594px;left:22px;white-space:nowrap" class="ft100">on the basis of a certain percentage of the </p> <p style="position:absolute;top:614px;left:21px;white-space:nowrap" class="ft100">gross receipts of the enterprise or of the per�</p> <p style="position:absolute;top:634px;left:23px;white-space:nowrap" class="ft100">manent establishment or on the basis of an </p> <p style="position:absolute;top:654px;left:22px;white-space:nowrap" class="ft100">apportionment of the total profits of the en�</p> <p style="position:absolute;top:673px;left:23px;white-space:nowrap" class="ft100">terprise to its various parts, nothing in para�</p> <p style="position:absolute;top:693px;left:22px;white-space:nowrap" class="ft100">graph 3 of this Article shall preclude that </p> <p style="position:absolute;top:713px;left:22px;white-space:nowrap" class="ft100">Contracting State from determining the pro�</p> <p style="position:absolute;top:732px;left:23px;white-space:nowrap" class="ft100">fits to be tax ed by such methods as may be </p> <p style="position:absolute;top:751px;left:22px;white-space:nowrap" class="ft100">customary; the methods adopted shall, </p> <p style="position:absolute;top:771px;left:24px;white-space:nowrap" class="ft100">however, be such that the result shall be in </p> <p style="position:absolute;top:791px;left:23px;white-space:nowrap" class="ft100">accordance with the principles contained in </p> <p style="position:absolute;top:810px;left:24px;white-space:nowrap" class="ft100">this Article. </p> <p style="position:absolute;top:831px;left:42px;white-space:nowrap" class="ft100">7. For the purposes of the preceding para�</p> <p style="position:absolute;top:851px;left:25px;white-space:nowrap" class="ft100">graphs, the profits to be attributed to the </p> <p style="position:absolute;top:870px;left:26px;white-space:nowrap" class="ft100">permanent establishment shall be determi�</p> <p style="position:absolute;top:890px;left:27px;white-space:nowrap" class="ft100">ned by the same method year by year, unless </p> <p style="position:absolute;top:910px;left:26px;white-space:nowrap" class="ft100">there is good and sufficient reason to the </p> <p style="position:absolute;top:929px;left:26px;white-space:nowrap" class="ft100">contrary. </p> <p style="position:absolute;top:949px;left:42px;white-space:nowrap" class="ft100">8. Where income or profits include items </p> <p style="position:absolute;top:969px;left:26px;white-space:nowrap" class="ft100">of income which are dealt with separately in </p> <p style="position:absolute;top:988px;left:26px;white-space:nowrap" class="ft100">other Articles of this Convention, then the </p> <p style="position:absolute;top:1008px;left:27px;white-space:nowrap" class="ft100">provisions of those Articles shall not be affec�</p> <p style="position:absolute;top:1027px;left:27px;white-space:nowrap" class="ft100">ted by the provisions of this Article. </p> <p style="position:absolute;top:82px;left:397px;white-space:nowrap" class="ft100">ten fr�n d�r bel�get fast driftst�lle, h�nf�rs, </p> <p style="position:absolute;top:102px;left:397px;white-space:nowrap" class="ft100">om inte best�mmelserna i punkt 4 f�ranleder </p> <p style="position:absolute;top:121px;left:397px;white-space:nowrap" class="ft100">annat, i vardera avtalsslutande staten till det </p> <p style="position:absolute;top:141px;left:397px;white-space:nowrap" class="ft100">fasta driftst�llet den inkomst som det kan </p> <p style="position:absolute;top:160px;left:397px;white-space:nowrap" class="ft100">antas att driftst�llet skulle ha f�rv�rvat om </p> <p style="position:absolute;top:180px;left:398px;white-space:nowrap" class="ft100">det varit ett frist�ende f�retag, som bedrivit </p> <p style="position:absolute;top:200px;left:398px;white-space:nowrap" class="ft100">verksamhet av samma eller liknande slag un�</p> <p style="position:absolute;top:219px;left:398px;white-space:nowrap" class="ft100">der samma eller liknande villkor och sj�lv�</p> <p style="position:absolute;top:239px;left:397px;white-space:nowrap" class="ft100">st�ndigt avslutat aff�rer med det foretag till </p> <p style="position:absolute;top:258px;left:398px;white-space:nowrap" class="ft100">vilket driftst�llet h�r. </p> <p style="position:absolute;top:298px;left:414px;white-space:nowrap" class="ft100">4. Vid best�mmandet av fast driftst�lles </p> <p style="position:absolute;top:318px;left:398px;white-space:nowrap" class="ft100">inkomst medges avdrag for utgifter som upp�</p> <p style="position:absolute;top:337px;left:398px;white-space:nowrap" class="ft100">kommit for det fasta driftst�llet, h�runder </p> <p style="position:absolute;top:357px;left:398px;white-space:nowrap" class="ft100">inbegripna utgifter for f�retagets ledning och </p> <p style="position:absolute;top:377px;left:398px;white-space:nowrap" class="ft100">allm�nna f�rvaltning, oavsett om utgifterna </p> <p style="position:absolute;top:397px;left:399px;white-space:nowrap" class="ft100">uppkommit i den stat d�r det fasta driftst�llet </p> <p style="position:absolute;top:416px;left:398px;white-space:nowrap" class="ft100">�r bel�get eller annorst�des. </p> <p style="position:absolute;top:456px;left:415px;white-space:nowrap" class="ft100">5. Inkomst h�nf�rs inte till fast driftst�lle </p> <p style="position:absolute;top:476px;left:398px;white-space:nowrap" class="ft100">endast av den anledningen att varor ink�ps </p> <p style="position:absolute;top:496px;left:398px;white-space:nowrap" class="ft100">genom det fasta driftst�llets f�rsorg for f�re�</p> <p style="position:absolute;top:515px;left:399px;white-space:nowrap" class="ft100">taget. </p> <p style="position:absolute;top:535px;left:415px;white-space:nowrap" class="ft100">6. 1 den m�n inkomst h�nf�rlig till fast </p> <p style="position:absolute;top:555px;left:399px;white-space:nowrap" class="ft100">driftst�lle i en avtalsslutande stat brukat be�</p> <p style="position:absolute;top:575px;left:398px;white-space:nowrap" class="ft100">st�mmas p� grundval av en viss procent av </p> <p style="position:absolute;top:595px;left:399px;white-space:nowrap" class="ft100">f�retagets eller driftst�llets bruttoint�kter el�</p> <p style="position:absolute;top:614px;left:399px;white-space:nowrap" class="ft100">ler p� grundval av en f�rdelning av f�retagets </p> <p style="position:absolute;top:634px;left:399px;white-space:nowrap" class="ft100">hela inkomst p� de olika delarna av f�retaget, </p> <p style="position:absolute;top:654px;left:399px;white-space:nowrap" class="ft100">hindrar best�mmelserna i punkt 3 i denna </p> <p style="position:absolute;top:674px;left:399px;white-space:nowrap" class="ft100">artikel inte att i denna avtalsslutande stat den </p> <p style="position:absolute;top:694px;left:399px;white-space:nowrap" class="ft100">skattepliktiga inkomsten best�ms genom s�</p> <p style="position:absolute;top:713px;left:399px;white-space:nowrap" class="ft100">dant brukligt f�rfarande. Den f�rdelningsme�</p> <p style="position:absolute;top:733px;left:399px;white-space:nowrap" class="ft100">tod som anv�nds skall dock vara s�dan att </p> <p style="position:absolute;top:753px;left:400px;white-space:nowrap" class="ft100">resultatet �verensst�mmer med principerna i </p> <p style="position:absolute;top:773px;left:399px;white-space:nowrap" class="ft100">denna artikel. </p> <p style="position:absolute;top:832px;left:418px;white-space:nowrap" class="ft100">7. Vid till�mpningen av f�reg�ende punk�</p> <p style="position:absolute;top:852px;left:402px;white-space:nowrap" class="ft100">ter best�ms inkomst som �r h�nf�rlig till det </p> <p style="position:absolute;top:872px;left:402px;white-space:nowrap" class="ft100">fasta driftst�llet genom samma f�rfarande �r </p> <p style="position:absolute;top:891px;left:402px;white-space:nowrap" class="ft100">fr�n �r, s�vida inte goda och tillr�ckliga sk�l </p> <p style="position:absolute;top:911px;left:402px;white-space:nowrap" class="ft100">f�ranleder annat. </p> <p style="position:absolute;top:950px;left:419px;white-space:nowrap" class="ft100">8. Ing�r i inkomst av r�relse inkomster </p> <p style="position:absolute;top:970px;left:403px;white-space:nowrap" class="ft100">som behandlas s�rskilt i andra artiklar av </p> <p style="position:absolute;top:989px;left:403px;white-space:nowrap" class="ft100">detta avtal, ber�rs best�mmelserna i dessa </p> <p style="position:absolute;top:1009px;left:403px;white-space:nowrap" class="ft100">artiklar inte av reglerna i f�revarande artikel. </p> <p style="position:absolute;top:1093px;left:31px;white-space:nowrap" class="ft100">1162 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft101">�</p> </div> <div id="page11-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:68px;left:656px;white-space:nowrap" class="ft110">SFS 1989:676 </p> <p style="position:absolute;top:110px;left:59px;white-space:nowrap" class="ft111"><i>Artide 8 </i></p> <p style="position:absolute;top:137px;left:59px;white-space:nowrap" class="ft111"><i>Shipping and air transport </i></p> <p style="position:absolute;top:161px;left:81px;white-space:nowrap" class="ft110">1. Income or profits derived by an enter�</p> <p style="position:absolute;top:181px;left:59px;white-space:nowrap" class="ft110">prise of a Contracting State from the opera�</p> <p style="position:absolute;top:200px;left:59px;white-space:nowrap" class="ft110">tion of aircraft in international traffic shall be </p> <p style="position:absolute;top:220px;left:59px;white-space:nowrap" class="ft110">taxable only in that Contracting State. </p> <p style="position:absolute;top:239px;left:75px;white-space:nowrap" class="ft110">2. With respect to income or profits de�</p> <p style="position:absolute;top:259px;left:58px;white-space:nowrap" class="ft110">rived by the the air transport consortium </p> <p style="position:absolute;top:278px;left:57px;white-space:nowrap" class="ft110">Scandinavian Airlines System (SAS), the </p> <p style="position:absolute;top:298px;left:58px;white-space:nowrap" class="ft110">provisions of paragraph 1 shall apply to such </p> <p style="position:absolute;top:318px;left:58px;white-space:nowrap" class="ft110">part of the income or profits as corresponds </p> <p style="position:absolute;top:338px;left:58px;white-space:nowrap" class="ft110">to the participation held in that consortium </p> <p style="position:absolute;top:358px;left:58px;white-space:nowrap" class="ft113">by AB Aerotransport (ABA), the Swedish <br/>partner of Scandinavian Airlines System </p> <p style="position:absolute;top:398px;left:57px;white-space:nowrap" class="ft110">(SAS). </p> <p style="position:absolute;top:417px;left:73px;white-space:nowrap" class="ft110">3. Income or profits derived by a n enter�</p> <p style="position:absolute;top:437px;left:58px;white-space:nowrap" class="ft113">prise of a Contracting State from the opera�<br/>tion of ships in international traffic may be </p> <p style="position:absolute;top:477px;left:57px;white-space:nowrap" class="ft110">taxed in the other Contracting State, but the </p> <p style="position:absolute;top:497px;left:57px;white-space:nowrap" class="ft110">tax imposed in that other Contracting State </p> <p style="position:absolute;top:517px;left:56px;white-space:nowrap" class="ft110">shall be reduced by an amount equal to 50 </p> <p style="position:absolute;top:537px;left:57px;white-space:nowrap" class="ft110">per cent thereof. </p> <p style="position:absolute;top:556px;left:72px;white-space:nowrap" class="ft110">4. The provisions of the preceding para�</p> <p style="position:absolute;top:577px;left:56px;white-space:nowrap" class="ft110">graphs shall also apply to income or profits </p> <p style="position:absolute;top:596px;left:56px;white-space:nowrap" class="ft110">from the participation in a pool, a joint busi�</p> <p style="position:absolute;top:616px;left:57px;white-space:nowrap" class="ft110">ness or an international operating agency. </p> <p style="position:absolute;top:109px;left:440px;white-space:nowrap" class="ft114"><i>Artikel 8 <br/>Sj�fart och luftfart </i></p> <p style="position:absolute;top:161px;left:456px;white-space:nowrap" class="ft110">1. Inkomst som f�rv�rvas av f�retag i en </p> <p style="position:absolute;top:181px;left:439px;white-space:nowrap" class="ft110">avtalsslutande stat genom anv�ndningen av </p> <p style="position:absolute;top:200px;left:440px;white-space:nowrap" class="ft110">luftfartyg i in ternationell trafik beskattas en�</p> <p style="position:absolute;top:220px;left:439px;white-space:nowrap" class="ft110">dast i denna stat. </p> <p style="position:absolute;top:240px;left:456px;white-space:nowrap" class="ft110">2. Best�mmelserna i punkt I till�mpas be�</p> <p style="position:absolute;top:260px;left:439px;white-space:nowrap" class="ft110">tr�ffande inkomst som f�rv�rvas av luftfarts�</p> <p style="position:absolute;top:280px;left:440px;white-space:nowrap" class="ft110">konsortiet Scandinavian Airlines System </p> <p style="position:absolute;top:299px;left:439px;white-space:nowrap" class="ft113">(SAS) i fr�ga om den del av inkomsten som <br/>motsvarar den andel i konsortiet som inne�</p> <p style="position:absolute;top:339px;left:439px;white-space:nowrap" class="ft110">has av AB Aerotransport (ABA), den svenske </p> <p style="position:absolute;top:359px;left:439px;white-space:nowrap" class="ft110">del�garen i Scandinavian Airlines System </p> <p style="position:absolute;top:378px;left:438px;white-space:nowrap" class="ft110">(SAS). </p> <p style="position:absolute;top:418px;left:455px;white-space:nowrap" class="ft110">3. Inkomst som f�rv�rvas av f�retag i e n </p> <p style="position:absolute;top:438px;left:438px;white-space:nowrap" class="ft110">avtalsslutande stat genom anv�ndningen av </p> <p style="position:absolute;top:458px;left:438px;white-space:nowrap" class="ft110">skepp i internationell trafik f�r beskattas i </p> <p style="position:absolute;top:478px;left:438px;white-space:nowrap" class="ft110">den andra avtalsslutande staten, men den i </p> <p style="position:absolute;top:498px;left:438px;white-space:nowrap" class="ft110">den andra avtalsslutande staten utg�ende </p> <p style="position:absolute;top:517px;left:438px;white-space:nowrap" class="ft110">skatten skall s�ttas ned med ett belopp som </p> <p style="position:absolute;top:537px;left:439px;white-space:nowrap" class="ft110">motsvarar 50 procent av skatten. </p> <p style="position:absolute;top:557px;left:454px;white-space:nowrap" class="ft110">4. Best�mmelserna i f�reg�ende punkter </p> <p style="position:absolute;top:577px;left:438px;white-space:nowrap" class="ft110">till�mpas �ven p� inkomst som f�rv�rvas ge�</p> <p style="position:absolute;top:597px;left:438px;white-space:nowrap" class="ft110">nom deltagande i en pool, ett gemensamt f��</p> <p style="position:absolute;top:616px;left:438px;white-space:nowrap" class="ft110">retag eller en internationell driftsorganisa�</p> <p style="position:absolute;top:636px;left:437px;white-space:nowrap" class="ft110">tion. </p> <p style="position:absolute;top:681px;left:57px;white-space:nowrap" class="ft115"><i>Artide 9 <br/>Associated enterprises </i></p> <p style="position:absolute;top:732px;left:73px;white-space:nowrap" class="ft110">1. Where </p> <p style="position:absolute;top:753px;left:72px;white-space:nowrap" class="ft110">a) an enterprise of a Contracting State part�</p> <p style="position:absolute;top:773px;left:56px;white-space:nowrap" class="ft110">icipates directly or indirectly in the manage�</p> <p style="position:absolute;top:793px;left:56px;white-space:nowrap" class="ft110">ment, control or capital of an enterprise of </p> <p style="position:absolute;top:812px;left:56px;white-space:nowrap" class="ft110">the other Contracting State, or </p> <p style="position:absolute;top:852px;left:72px;white-space:nowrap" class="ft110">b) the same persons participate directly or </p> <p style="position:absolute;top:872px;left:55px;white-space:nowrap" class="ft110">indirectly in the management, control or ca�</p> <p style="position:absolute;top:892px;left:55px;white-space:nowrap" class="ft113">pital of an enterprise of a Contracting State <br/>and an enterprise of the other Contracting </p> <p style="position:absolute;top:931px;left:54px;white-space:nowrap" class="ft110">State, </p> <p style="position:absolute;top:952px;left:70px;white-space:nowrap" class="ft110">and in either case conditions are made or </p> <p style="position:absolute;top:971px;left:54px;white-space:nowrap" class="ft110">imposed between the two enterprises in their </p> <p style="position:absolute;top:992px;left:53px;white-space:nowrap" class="ft110">commercial or financial relations which dif�</p> <p style="position:absolute;top:1011px;left:53px;white-space:nowrap" class="ft110">fer from those which would be m ade between </p> <p style="position:absolute;top:1031px;left:53px;white-space:nowrap" class="ft110">independent enterprises, then any profits </p> <p style="position:absolute;top:1051px;left:53px;white-space:nowrap" class="ft110">which would, but for those conditions, have </p> <p style="position:absolute;top:1071px;left:52px;white-space:nowrap" class="ft110">accrued to one of the enterprises, but, by </p> <p style="position:absolute;top:683px;left:438px;white-space:nowrap" class="ft115"><i>Artikel 9 <br/>F�retag med intressegemenskap </i></p> <p style="position:absolute;top:735px;left:454px;white-space:nowrap" class="ft110">1.1 fall d� </p> <p style="position:absolute;top:755px;left:453px;white-space:nowrap" class="ft110">a) ett f�retag i en avtalsslutande stat direkt </p> <p style="position:absolute;top:775px;left:436px;white-space:nowrap" class="ft110">eller indirekt deltar i ledningen eller �vervak�</p> <p style="position:absolute;top:794px;left:437px;white-space:nowrap" class="ft110">ningen av ett f�retag i den andra avtalsslutan�</p> <p style="position:absolute;top:814px;left:436px;white-space:nowrap" class="ft110">de staten eller �ger del i detta f�retags kapital, </p> <p style="position:absolute;top:834px;left:436px;white-space:nowrap" class="ft110">eller </p> <p style="position:absolute;top:853px;left:453px;white-space:nowrap" class="ft110">b) samma personer direkt eller indirekt </p> <p style="position:absolute;top:873px;left:435px;white-space:nowrap" class="ft110">deltar i ledningen eller �vervakningen av s�</p> <p style="position:absolute;top:893px;left:436px;white-space:nowrap" class="ft110">v�l ett f�retag i en avtalsslutande stat som ett </p> <p style="position:absolute;top:913px;left:436px;white-space:nowrap" class="ft110">f�retag i den andra avtalsslutande staten eller </p> <p style="position:absolute;top:933px;left:435px;white-space:nowrap" class="ft110">�ger del i b�da dessa f�retags kapital, </p> <p style="position:absolute;top:952px;left:452px;white-space:nowrap" class="ft110">iakttas f�ljande. </p> <p style="position:absolute;top:972px;left:451px;white-space:nowrap" class="ft110">Om mellan f�retagen i fr�ga om handels�</p> <p style="position:absolute;top:992px;left:435px;white-space:nowrap" class="ft110">f�rbindelser eller finansiella f�rbindelser av�</p> <p style="position:absolute;top:1011px;left:435px;white-space:nowrap" class="ft110">talas eller f�reskrivs villkor, som avviker fr�n </p> <p style="position:absolute;top:1031px;left:434px;white-space:nowrap" class="ft110">dem som skulle ha avtalats mellan av varand�</p> <p style="position:absolute;top:1051px;left:434px;white-space:nowrap" class="ft110">ra oberoende f�retag, f�r all inkomst, som </p> <p style="position:absolute;top:1071px;left:435px;white-space:nowrap" class="ft110">utan s�dana villkor skulle ha tillkommit det </p> <p style="position:absolute;top:1128px;left:730px;white-space:nowrap" class="ft110">1163 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft112">�</p> </div> <div id="page12-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:46px;left:20px;white-space:nowrap" class="ft120">SFS 1989:676 </p> <p style="position:absolute;top:89px;left:17px;white-space:nowrap" class="ft120">reason of those conditions, have not so accru�</p> <p style="position:absolute;top:109px;left:16px;white-space:nowrap" class="ft120">ed, may be included in the profits of that </p> <p style="position:absolute;top:128px;left:16px;white-space:nowrap" class="ft120">enterprise and taxed accordingly. </p> <p style="position:absolute;top:168px;left:34px;white-space:nowrap" class="ft120">2. Where a Contracting State includes in </p> <p style="position:absolute;top:187px;left:17px;white-space:nowrap" class="ft120">the profits of an enterprise of that State  </p> <p style="position:absolute;top:207px;left:17px;white-space:nowrap" class="ft120">and taxes accordingly - profits on which an </p> <p style="position:absolute;top:227px;left:18px;white-space:nowrap" class="ft120">enterprise of the other Contracting State has </p> <p style="position:absolute;top:247px;left:18px;white-space:nowrap" class="ft120">been charged to tax in that other State and </p> <p style="position:absolute;top:267px;left:19px;white-space:nowrap" class="ft120">the profits so included are profits which </p> <p style="position:absolute;top:286px;left:19px;white-space:nowrap" class="ft120">would have accrued to the enterprise of the </p> <p style="position:absolute;top:307px;left:19px;white-space:nowrap" class="ft120">first-mentioned State if the conditions made </p> <p style="position:absolute;top:326px;left:19px;white-space:nowrap" class="ft120">between the two enterprises had been those </p> <p style="position:absolute;top:346px;left:20px;white-space:nowrap" class="ft120">which would have been made between inde�</p> <p style="position:absolute;top:366px;left:20px;white-space:nowrap" class="ft120">pendent enterprises, then that other State </p> <p style="position:absolute;top:385px;left:19px;white-space:nowrap" class="ft120">shall, subject to the time limits provided for </p> <p style="position:absolute;top:405px;left:20px;white-space:nowrap" class="ft120">in the domestic laws of that other State, make </p> <p style="position:absolute;top:425px;left:20px;white-space:nowrap" class="ft120">an appropriate adjustment to the amount of </p> <p style="position:absolute;top:444px;left:21px;white-space:nowrap" class="ft120">the tax charged therein on those profits. In </p> <p style="position:absolute;top:464px;left:21px;white-space:nowrap" class="ft120">determining such adjustment, due regard </p> <p style="position:absolute;top:484px;left:20px;white-space:nowrap" class="ft120">shall be had to the other provisions of this </p> <p style="position:absolute;top:503px;left:21px;white-space:nowrap" class="ft120">Convention and the competent authorities of </p> <p style="position:absolute;top:523px;left:21px;white-space:nowrap" class="ft120">the Contracting States shall, if necessary, </p> <p style="position:absolute;top:543px;left:21px;white-space:nowrap" class="ft120">consult each other. </p> <p style="position:absolute;top:90px;left:397px;white-space:nowrap" class="ft120">ena f�retaget men som pa grund av villkoren </p> <p style="position:absolute;top:110px;left:398px;white-space:nowrap" class="ft120">i fr�ga inte tillkommit detta f�retag, inr�knas </p> <p style="position:absolute;top:129px;left:398px;white-space:nowrap" class="ft120">i detta f�retags inkomst och beskattas i �ver�</p> <p style="position:absolute;top:149px;left:398px;white-space:nowrap" class="ft120">ensst�mmelse d�rmed. </p> <p style="position:absolute;top:168px;left:415px;white-space:nowrap" class="ft120">2. I fall d� inkomst, f�r vilken ett f�retag i </p> <p style="position:absolute;top:188px;left:398px;white-space:nowrap" class="ft120">en avtalsslutande stat beskattats i den na stat, </p> <p style="position:absolute;top:208px;left:398px;white-space:nowrap" class="ft120">�ven inr�knas i inkomsten for ett f�retag i </p> <p style="position:absolute;top:227px;left:398px;white-space:nowrap" class="ft120">den andra avtalsslutande staten och beskattas </p> <p style="position:absolute;top:246px;left:398px;white-space:nowrap" class="ft120">i �verensst�mmelse d�rmed i denna andra </p> <p style="position:absolute;top:267px;left:398px;white-space:nowrap" class="ft120">stat samt den s�lunda inr�knade inkomsten </p> <p style="position:absolute;top:286px;left:398px;white-space:nowrap" class="ft120">�r s�dan som skulle ha tillkommit f�retaget i </p> <p style="position:absolute;top:306px;left:398px;white-space:nowrap" class="ft120">den f�rstn�mnda staten om de villkor som </p> <p style="position:absolute;top:326px;left:398px;white-space:nowrap" class="ft120">avtalats mellan foretagen hade varit s�dana </p> <p style="position:absolute;top:345px;left:398px;white-space:nowrap" class="ft120">som skulle ha avtalats mellan av varandra </p> <p style="position:absolute;top:365px;left:398px;white-space:nowrap" class="ft120">oberoende foretag, skall den andra staten  </p> <p style="position:absolute;top:385px;left:398px;white-space:nowrap" class="ft120">om tidsfristerna i denna stats interna lagstift�</p> <p style="position:absolute;top:405px;left:399px;white-space:nowrap" class="ft120">ning medger detta  genomf�ra vederb�rlig </p> <p style="position:absolute;top:424px;left:399px;white-space:nowrap" class="ft120">justering av det skattebelopp som p�forts for </p> <p style="position:absolute;top:444px;left:399px;white-space:nowrap" class="ft120">inkomsten i denna stat. Vid s� dan justering </p> <p style="position:absolute;top:464px;left:399px;white-space:nowrap" class="ft120">iakttas �vriga best�mmelser i dett a avtal och </p> <p style="position:absolute;top:484px;left:398px;white-space:nowrap" class="ft120">de beh�riga myndigheterna i de avtalsslutan�</p> <p style="position:absolute;top:503px;left:399px;white-space:nowrap" class="ft123">de staterna �verl�gger vid behov med var�<br/>andra. </p> <p style="position:absolute;top:591px;left:22px;white-space:nowrap" class="ft121"><i>Artide 10 </i></p> <p style="position:absolute;top:618px;left:22px;white-space:nowrap" class="ft121"><i>Dividends </i></p> <p style="position:absolute;top:642px;left:41px;white-space:nowrap" class="ft120">1. Dividends paid by a company which is a </p> <p style="position:absolute;top:662px;left:22px;white-space:nowrap" class="ft120">resident of a Contracting State to a resident </p> <p style="position:absolute;top:681px;left:21px;white-space:nowrap" class="ft120">of the other Contracting State may be taxed </p> <p style="position:absolute;top:701px;left:22px;white-space:nowrap" class="ft120">in that other State. </p> <p style="position:absolute;top:721px;left:38px;white-space:nowrap" class="ft120">2. However, such dividends may also be </p> <p style="position:absolute;top:740px;left:22px;white-space:nowrap" class="ft120">taxed in the Contracting State of which the </p> <p style="position:absolute;top:760px;left:22px;white-space:nowrap" class="ft120">company paying the dividends is a resident, </p> <p style="position:absolute;top:780px;left:22px;white-space:nowrap" class="ft120">and according to the laws of that State, but if </p> <p style="position:absolute;top:799px;left:23px;white-space:nowrap" class="ft120">the recipient is the beneficial owner of the </p> <p style="position:absolute;top:819px;left:22px;white-space:nowrap" class="ft120">dividends and is a company, other than a </p> <p style="position:absolute;top:839px;left:23px;white-space:nowrap" class="ft120">partnership, which holds directly at least 25 </p> <p style="position:absolute;top:858px;left:24px;white-space:nowrap" class="ft120">per cent of the capital of the company paying </p> <p style="position:absolute;top:878px;left:24px;white-space:nowrap" class="ft120">the dividends, the tax so charged shall not </p> <p style="position:absolute;top:897px;left:22px;white-space:nowrap" class="ft120">exceed: </p> <p style="position:absolute;top:917px;left:39px;white-space:nowrap" class="ft120">a) 15 per cent of the gross amount of the </p> <p style="position:absolute;top:936px;left:24px;white-space:nowrap" class="ft120">dividends if the company paying the divi�</p> <p style="position:absolute;top:956px;left:23px;white-space:nowrap" class="ft120">dends engages in an industrial undertaking; </p> <p style="position:absolute;top:975px;left:41px;white-space:nowrap" class="ft120">b) 20 per cent of the gross amount of the </p> <p style="position:absolute;top:994px;left:24px;white-space:nowrap" class="ft120">dividends in all other cases. </p> <p style="position:absolute;top:1015px;left:40px;white-space:nowrap" class="ft120">The competent authorities of the Contract�</p> <p style="position:absolute;top:1034px;left:25px;white-space:nowrap" class="ft120">ing Sta tes shall by mutual agreement settle </p> <p style="position:absolute;top:1054px;left:25px;white-space:nowrap" class="ft120">the mode of application of these limitations. </p> <p style="position:absolute;top:591px;left:399px;white-space:nowrap" class="ft121"><i>Artikel 10 </i></p> <p style="position:absolute;top:619px;left:400px;white-space:nowrap" class="ft121"><i>Utdelning </i></p> <p style="position:absolute;top:642px;left:417px;white-space:nowrap" class="ft120">1. Utdelning fr�n bolag med hemvist i en </p> <p style="position:absolute;top:662px;left:399px;white-space:nowrap" class="ft120">avtalsslutande stat till person med hemvist i </p> <p style="position:absolute;top:682px;left:399px;white-space:nowrap" class="ft120">den andra avtalsslutande staten f�r beskattas </p> <p style="position:absolute;top:702px;left:400px;white-space:nowrap" class="ft120">i denna andra stat. </p> <p style="position:absolute;top:721px;left:417px;white-space:nowrap" class="ft120">2. Utdelningen f�r emellertid beskattas </p> <p style="position:absolute;top:741px;left:400px;white-space:nowrap" class="ft120">�ven i den avtalsslutande stat d�r bolaget </p> <p style="position:absolute;top:761px;left:399px;white-space:nowrap" class="ft120">som betalar utdelningen har hemvist, enligt </p> <p style="position:absolute;top:780px;left:400px;white-space:nowrap" class="ft120">lagstiftningen i denna stat, men om mottaga�</p> <p style="position:absolute;top:800px;left:401px;white-space:nowrap" class="ft120">ren har r�tt till utdelningen och �r ett bolag </p> <p style="position:absolute;top:820px;left:400px;white-space:nowrap" class="ft120">(med undantag f�r handelsbolag) som direkt </p> <p style="position:absolute;top:839px;left:401px;white-space:nowrap" class="ft120">beh�rskar minst 25 procent av det utbetalan�</p> <p style="position:absolute;top:859px;left:400px;white-space:nowrap" class="ft120">de bolagets kapital f�r skatten inte �verstiga </p> <p style="position:absolute;top:918px;left:417px;white-space:nowrap" class="ft120">a) 15 procent av utdelningens bruttobe�</p> <p style="position:absolute;top:937px;left:400px;white-space:nowrap" class="ft120">lopp, om bolaget som betalar utdelningen be�</p> <p style="position:absolute;top:957px;left:400px;white-space:nowrap" class="ft120">driver industriell verksamhet, </p> <p style="position:absolute;top:976px;left:418px;white-space:nowrap" class="ft120">b) 20 procent av utdelningens bruttobelopp </p> <p style="position:absolute;top:996px;left:402px;white-space:nowrap" class="ft120">i �vriga fall. </p> <p style="position:absolute;top:1015px;left:418px;white-space:nowrap" class="ft120">De beh�riga myndigheterna i de avtalsslu�</p> <p style="position:absolute;top:1035px;left:401px;white-space:nowrap" class="ft120">tande staterna skall tr�ffa �verenskommelse </p> <p style="position:absolute;top:1055px;left:401px;white-space:nowrap" class="ft120">om s�ttet att genomf�ra dessa begr�nsningar. </p> <p style="position:absolute;top:1101px;left:26px;white-space:nowrap" class="ft120">1164 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft122">�</p> </div> <div id="page13-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:24px;left:230px;white-space:nowrap" class="ft130">-ti-  </p> <p style="position:absolute;top:54px;left:655px;white-space:nowrap" class="ft131">SFS 1989:676 </p> <p style="position:absolute;top:98px;left:70px;white-space:nowrap" class="ft131">This paragraph shall not affect the taxation </p> <p style="position:absolute;top:118px;left:54px;white-space:nowrap" class="ft131">of the company in respect of the p rofits out of </p> <p style="position:absolute;top:138px;left:55px;white-space:nowrap" class="ft131">which the dividends are paid. </p> <p style="position:absolute;top:157px;left:71px;white-space:nowrap" class="ft131">3. a) The term &#34;dividends&#34; as used in this </p> <p style="position:absolute;top:177px;left:54px;white-space:nowrap" class="ft131">Article means income from shares, mining </p> <p style="position:absolute;top:197px;left:53px;white-space:nowrap" class="ft131">shares, founders' shares or other rights, not </p> <p style="position:absolute;top:217px;left:55px;white-space:nowrap" class="ft131">being debt-claims, participating in profits, as </p> <p style="position:absolute;top:236px;left:55px;white-space:nowrap" class="ft131">well as income from other corporate rights </p> <p style="position:absolute;top:256px;left:54px;white-space:nowrap" class="ft131">which is subjected to the same taxation treat�</p> <p style="position:absolute;top:276px;left:55px;white-space:nowrap" class="ft131">ment as income from shares by the laws of </p> <p style="position:absolute;top:295px;left:54px;white-space:nowrap" class="ft131">the State of which the company making the </p> <p style="position:absolute;top:316px;left:53px;white-space:nowrap" class="ft131">distribution is a resident. </p> <p style="position:absolute;top:335px;left:70px;white-space:nowrap" class="ft131">b) The term &#34;industrial undertaking&#34; </p> <p style="position:absolute;top:356px;left:54px;white-space:nowrap" class="ft131">means: </p> <p style="position:absolute;top:375px;left:70px;white-space:nowrap" class="ft131">1) any undertaking engaged in </p> <p style="position:absolute;top:395px;left:85px;white-space:nowrap" class="ft131">(i) manufacturing, assembling and pro�</p> <p style="position:absolute;top:415px;left:53px;white-space:nowrap" class="ft131">cessing, </p> <p style="position:absolute;top:435px;left:85px;white-space:nowrap" class="ft131">(ii) construction, civil engineering and </p> <p style="position:absolute;top:455px;left:52px;white-space:nowrap" class="ft131">shipbuilding, </p> <p style="position:absolute;top:475px;left:85px;white-space:nowrap" class="ft131">(iii) production of electricity, hydraulic </p> <p style="position:absolute;top:495px;left:53px;white-space:nowrap" class="ft131">power, gas or the supply of water, or </p> <p style="position:absolute;top:535px;left:85px;white-space:nowrap" class="ft131">(iv) agriculture, forestry and fishery and </p> <p style="position:absolute;top:555px;left:53px;white-space:nowrap" class="ft131">the carrying on of a plantation, and </p> <p style="position:absolute;top:575px;left:68px;white-space:nowrap" class="ft131">2) any other undertaking entitled to the </p> <p style="position:absolute;top:595px;left:53px;white-space:nowrap" class="ft131">privileges accorded under the laws of Thai�</p> <p style="position:absolute;top:615px;left:52px;white-space:nowrap" class="ft131">land on the promotion of industrial invest�</p> <p style="position:absolute;top:635px;left:52px;white-space:nowrap" class="ft131">ment, and </p> <p style="position:absolute;top:655px;left:68px;white-space:nowrap" class="ft131">3) any other undertaking which may be </p> <p style="position:absolute;top:675px;left:52px;white-space:nowrap" class="ft131">declared to be an &#34;industrial undertaking&#34; </p> <p style="position:absolute;top:695px;left:51px;white-space:nowrap" class="ft131">for the purpose of this Article by the compe�</p> <p style="position:absolute;top:715px;left:51px;white-space:nowrap" class="ft131">tent authority of Thailand. </p> <p style="position:absolute;top:735px;left:68px;white-space:nowrap" class="ft131">4. Notwithstanding the provisions of pa�</p> <p style="position:absolute;top:755px;left:51px;white-space:nowrap" class="ft131">ragraph 1, dividends paid by a company </p> <p style="position:absolute;top:775px;left:51px;white-space:nowrap" class="ft131">being a resident of Thailand to a company </p> <p style="position:absolute;top:795px;left:51px;white-space:nowrap" class="ft133">which is a resident of Sweden shall be exempt <br/>from Swedish tax to the extent that the divi�</p> <p style="position:absolute;top:834px;left:51px;white-space:nowrap" class="ft131">dends would have been exempt under Swe�</p> <p style="position:absolute;top:854px;left:50px;white-space:nowrap" class="ft133">dish law if both c ompanies had been Swedish <br/>companies. </p> <p style="position:absolute;top:895px;left:66px;white-space:nowrap" class="ft131">5. The provisions of paragraphs 1 and 2 </p> <p style="position:absolute;top:915px;left:50px;white-space:nowrap" class="ft131">shall not apply if the beneficial owner of the </p> <p style="position:absolute;top:935px;left:49px;white-space:nowrap" class="ft131">dividends, being a resident of a C ontracting </p> <p style="position:absolute;top:955px;left:48px;white-space:nowrap" class="ft131">State, carries on business in the other Con�</p> <p style="position:absolute;top:975px;left:49px;white-space:nowrap" class="ft131">tracting State of which the company paying </p> <p style="position:absolute;top:995px;left:49px;white-space:nowrap" class="ft133">the dividends is a r esident, through a perma�<br/>nent establishment situated therein, or per�</p> <p style="position:absolute;top:1035px;left:49px;white-space:nowrap" class="ft131">forms in that other State independent perso�</p> <p style="position:absolute;top:1055px;left:50px;white-space:nowrap" class="ft131">nal services from a fixed base situated there�</p> <p style="position:absolute;top:1075px;left:49px;white-space:nowrap" class="ft131">in, and the holding in respect of which the </p> <p style="position:absolute;top:98px;left:455px;white-space:nowrap" class="ft131">Denna punkt ber�r inte bolagets beskatt�</p> <p style="position:absolute;top:118px;left:439px;white-space:nowrap" class="ft131">ning f�r vinst av vilken u tdelningen betalas. </p> <p style="position:absolute;top:157px;left:454px;white-space:nowrap" class="ft131">3. a) Med uttrycket &#34;utdelning&#34; f�rst�s i </p> <p style="position:absolute;top:178px;left:438px;white-space:nowrap" class="ft131">denna artikel inkomst av aktier, gruvandelar, </p> <p style="position:absolute;top:197px;left:437px;white-space:nowrap" class="ft131">stiftarandelar eller andra r�ttigheter, som </p> <p style="position:absolute;top:218px;left:438px;white-space:nowrap" class="ft131">inte �r fordringar, med r�tt till andel i vin st, </p> <p style="position:absolute;top:238px;left:437px;white-space:nowrap" class="ft131">samt inkomst av andra andelar i bolag, som </p> <p style="position:absolute;top:258px;left:437px;white-space:nowrap" class="ft131">enligt lagstiftningen i den stat d�r det utde�</p> <p style="position:absolute;top:277px;left:438px;white-space:nowrap" class="ft131">lande bolaget har hemvist vid beskattningen </p> <p style="position:absolute;top:297px;left:438px;white-space:nowrap" class="ft131">likst�lls med inkomst av aktier. </p> <p style="position:absolute;top:337px;left:455px;white-space:nowrap" class="ft131">b) Uttrycket &#34;industriell verksamhet&#34; </p> <p style="position:absolute;top:357px;left:437px;white-space:nowrap" class="ft131">�syftar: </p> <p style="position:absolute;top:377px;left:455px;white-space:nowrap" class="ft131">1) verksamhet inneb�rande </p> <p style="position:absolute;top:397px;left:453px;white-space:nowrap" class="ft131">a) tillverkning, montering, bearbetning el�</p> <p style="position:absolute;top:417px;left:437px;white-space:nowrap" class="ft131">ler f�r�dling, </p> <p style="position:absolute;top:437px;left:454px;white-space:nowrap" class="ft131">b) byggnadsarbete, v�g- och vattenbygg�</p> <p style="position:absolute;top:457px;left:438px;white-space:nowrap" class="ft131">nadsverksamhet eller skeppsbyggnad, </p> <p style="position:absolute;top:477px;left:453px;white-space:nowrap" class="ft131">c) produktion av elektricitet, hydraulisk </p> <p style="position:absolute;top:497px;left:437px;white-space:nowrap" class="ft131">kraft och gas eller tillhandah�llande av vat�</p> <p style="position:absolute;top:516px;left:436px;white-space:nowrap" class="ft131">ten, eller </p> <p style="position:absolute;top:537px;left:453px;white-space:nowrap" class="ft131">d) jordbruk, skogsbruk, fiske eller v�xtod�</p> <p style="position:absolute;top:556px;left:437px;white-space:nowrap" class="ft131">ling, och </p> <p style="position:absolute;top:577px;left:453px;white-space:nowrap" class="ft131">2) annan verksamhet som �tnjuter f�rm�n�</p> <p style="position:absolute;top:597px;left:436px;white-space:nowrap" class="ft131">lig behandling enligt den thail�ndska lagstift�</p> <p style="position:absolute;top:616px;left:437px;white-space:nowrap" class="ft131">ningen om fr �mjande av industriella investe�</p> <p style="position:absolute;top:636px;left:436px;white-space:nowrap" class="ft131">ringar, samt </p> <p style="position:absolute;top:656px;left:452px;white-space:nowrap" class="ft131">3) annan verksamhet som den beh�riga </p> <p style="position:absolute;top:676px;left:436px;white-space:nowrap" class="ft131">myndigheten i Thailan d f�rklarar vara indu�</p> <p style="position:absolute;top:696px;left:435px;white-space:nowrap" class="ft131">striell verksamhet f�r till�mpningen av den�</p> <p style="position:absolute;top:716px;left:435px;white-space:nowrap" class="ft131">na artikel. </p> <p style="position:absolute;top:735px;left:452px;white-space:nowrap" class="ft131">4. Utan hinder av best�mmelserna i punkt </p> <p style="position:absolute;top:755px;left:436px;white-space:nowrap" class="ft131">1 �r utdelning fr�n bolag med hemvist i Thai�</p> <p style="position:absolute;top:775px;left:434px;white-space:nowrap" class="ft131">land till bolag med hemvist i Sverige undan �</p> <p style="position:absolute;top:795px;left:434px;white-space:nowrap" class="ft133">tagen fr�n beskattning i Sverige i den m�n <br/>utdelningen skulle ha varit undantagen fr�n </p> <p style="position:absolute;top:835px;left:434px;white-space:nowrap" class="ft131">beskattning enligt svensk lagstiftning, om </p> <p style="position:absolute;top:854px;left:434px;white-space:nowrap" class="ft131">b�da bolagen hade v arit svenska. </p> <p style="position:absolute;top:896px;left:450px;white-space:nowrap" class="ft131">5. Best�mmelserna i punkterna 1 och 2 </p> <p style="position:absolute;top:916px;left:433px;white-space:nowrap" class="ft131">till�mpas inte, om den som har r�tt till utdel�</p> <p style="position:absolute;top:935px;left:434px;white-space:nowrap" class="ft131">ningen har hemvist i en avtaisslutande stat </p> <p style="position:absolute;top:955px;left:432px;white-space:nowrap" class="ft131">och bedriver r�relse i den andr a avtalsslutan�</p> <p style="position:absolute;top:975px;left:432px;white-space:nowrap" class="ft133">de staten, d�r bolaget som betalar utdelning�<br/>en har hemvist, fr�n d�r bel�get fast driftst �l�</p> <p style="position:absolute;top:1015px;left:433px;white-space:nowrap" class="ft131">le eller ut�var sj�lvst�ndig yrkesverksamhet i </p> <p style="position:absolute;top:1034px;left:432px;white-space:nowrap" class="ft131">denna andra stat fr�n d�r bel�gen stadigva�</p> <p style="position:absolute;top:1054px;left:433px;white-space:nowrap" class="ft131">rande anordning, samt den andel p� grund av </p> <p style="position:absolute;top:1074px;left:433px;white-space:nowrap" class="ft131">vilken utdelningen betalas �ger verkligt sam-</p> <p style="position:absolute;top:1116px;left:730px;white-space:nowrap" class="ft131">1165 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft132">�</p> </div> <div id="page14-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:41px;left:27px;white-space:nowrap" class="ft140">SFS 1989:676 </p> <p style="position:absolute;top:89px;left:23px;white-space:nowrap" class="ft140">dividends are paid is effectively connected </p> <p style="position:absolute;top:109px;left:23px;white-space:nowrap" class="ft140">with such permanent establishment or fixed </p> <p style="position:absolute;top:128px;left:23px;white-space:nowrap" class="ft140">base. In such case the provisions of Article 7 </p> <p style="position:absolute;top:148px;left:23px;white-space:nowrap" class="ft140">or Article 14, as the case may be, shall apply. </p> <p style="position:absolute;top:168px;left:39px;white-space:nowrap" class="ft140">6. Where a company which is a resident of </p> <p style="position:absolute;top:187px;left:23px;white-space:nowrap" class="ft140">a Contracting State derives profits or income </p> <p style="position:absolute;top:207px;left:23px;white-space:nowrap" class="ft140">from the other Contracting State, that other </p> <p style="position:absolute;top:227px;left:23px;white-space:nowrap" class="ft140">State may not impose any tax on the divi�</p> <p style="position:absolute;top:247px;left:24px;white-space:nowrap" class="ft140">dends paid by the company, except insofar as </p> <p style="position:absolute;top:266px;left:24px;white-space:nowrap" class="ft140">such dividends are paid to a resident of that </p> <p style="position:absolute;top:286px;left:24px;white-space:nowrap" class="ft140">other State or insofar as the holding in res�</p> <p style="position:absolute;top:306px;left:25px;white-space:nowrap" class="ft140">pect of which t he dividends are paid is effec�</p> <p style="position:absolute;top:326px;left:25px;white-space:nowrap" class="ft140">tively connected with a permanent establish�</p> <p style="position:absolute;top:345px;left:25px;white-space:nowrap" class="ft140">ment or a fixed base situated in that other </p> <p style="position:absolute;top:365px;left:24px;white-space:nowrap" class="ft140">State, nor subject the company's undistribu�</p> <p style="position:absolute;top:385px;left:25px;white-space:nowrap" class="ft140">ted profits to a tax on the company's undistri�</p> <p style="position:absolute;top:404px;left:26px;white-space:nowrap" class="ft140">buted profits, even if the dividends paid or </p> <p style="position:absolute;top:424px;left:26px;white-space:nowrap" class="ft140">the undistributed profits consist wholly or </p> <p style="position:absolute;top:444px;left:26px;white-space:nowrap" class="ft140">partly of profits or income arising in such </p> <p style="position:absolute;top:463px;left:25px;white-space:nowrap" class="ft140">other State. </p> <p style="position:absolute;top:92px;left:405px;white-space:nowrap" class="ft140">band med det fasta driftst�llet eller den sta�</p> <p style="position:absolute;top:112px;left:405px;white-space:nowrap" class="ft140">digvarande anordningen. I s�dant fall till�m�</p> <p style="position:absolute;top:131px;left:405px;white-space:nowrap" class="ft140">pas best�mmelserna i artike l 7 respektive ar�</p> <p style="position:absolute;top:151px;left:405px;white-space:nowrap" class="ft140">tikel 14. </p> <p style="position:absolute;top:170px;left:421px;white-space:nowrap" class="ft140">6. Om bolag med hemvist i en avtalsslutan�</p> <p style="position:absolute;top:190px;left:404px;white-space:nowrap" class="ft140">de stat f�rv�rvar inkomst fr�n den andra av�</p> <p style="position:absolute;top:210px;left:405px;white-space:nowrap" class="ft140">talsslutande staten, f�r denna andra stat inte </p> <p style="position:absolute;top:229px;left:405px;white-space:nowrap" class="ft140">beskatta utdelning som bolaget betalar, utom </p> <p style="position:absolute;top:249px;left:405px;white-space:nowrap" class="ft140">i den m�n utdelningen betalas till person med </p> <p style="position:absolute;top:268px;left:405px;white-space:nowrap" class="ft140">hemvist i denna andra stat eller i den m�n </p> <p style="position:absolute;top:288px;left:405px;white-space:nowrap" class="ft140">den andel p� grund av vilken utdelningen </p> <p style="position:absolute;top:307px;left:405px;white-space:nowrap" class="ft140">betalas �ger verkligt samband med fast drift�</p> <p style="position:absolute;top:327px;left:404px;white-space:nowrap" class="ft140">st�lle eller stadigvarande anordning i denna </p> <p style="position:absolute;top:346px;left:404px;white-space:nowrap" class="ft140">andra stat, och ej heller beskatta bolagets icke </p> <p style="position:absolute;top:366px;left:405px;white-space:nowrap" class="ft140">utdelade vinst, �ven om utdelningen eller </p> <p style="position:absolute;top:386px;left:405px;white-space:nowrap" class="ft140">den icke utdelade vinsten helt eller delvis </p> <p style="position:absolute;top:406px;left:405px;white-space:nowrap" class="ft140">utg�rs av inkomst som uppkommit i denna </p> <p style="position:absolute;top:425px;left:405px;white-space:nowrap" class="ft140">andra stat. </p> <p style="position:absolute;top:512px;left:27px;white-space:nowrap" class="ft143"><i>Artide II <br/>Interest </i></p> <p style="position:absolute;top:564px;left:50px;white-space:nowrap" class="ft140">1. Interest arising in a Contracting State </p> <p style="position:absolute;top:584px;left:26px;white-space:nowrap" class="ft140">and paid to a resident of the other Contract�</p> <p style="position:absolute;top:604px;left:27px;white-space:nowrap" class="ft140">ing State may be taxed in that other State. </p> <p style="position:absolute;top:643px;left:43px;white-space:nowrap" class="ft140">2. However, such interest may also be tax�</p> <p style="position:absolute;top:663px;left:26px;white-space:nowrap" class="ft140">ed in the Contracting State in which it arises, </p> <p style="position:absolute;top:682px;left:26px;white-space:nowrap" class="ft140">and according to the laws of that State, but if </p> <p style="position:absolute;top:702px;left:27px;white-space:nowrap" class="ft140">the recipient is the beneficial owner of the </p> <p style="position:absolute;top:722px;left:27px;white-space:nowrap" class="ft140">interest, the tax so charged shall not exceed: </p> <p style="position:absolute;top:741px;left:43px;white-space:nowrap" class="ft140">a) 10 per cent of the gross amount of the </p> <p style="position:absolute;top:761px;left:27px;white-space:nowrap" class="ft140">interest if it is received by a bank, an insuran�</p> <p style="position:absolute;top:781px;left:26px;white-space:nowrap" class="ft140">ce company or any other financial institu�</p> <p style="position:absolute;top:800px;left:27px;white-space:nowrap" class="ft140">tion; </p> <p style="position:absolute;top:821px;left:44px;white-space:nowrap" class="ft140">b) 25 per cent of t he gross amount of the </p> <p style="position:absolute;top:840px;left:28px;white-space:nowrap" class="ft140">interest if it is received by any other compa�</p> <p style="position:absolute;top:858px;left:28px;white-space:nowrap" class="ft140">ny. </p> <p style="position:absolute;top:880px;left:44px;white-space:nowrap" class="ft140">The competent authorities of the Contract�</p> <p style="position:absolute;top:899px;left:28px;white-space:nowrap" class="ft140">ing States shall by mutual agreement settle </p> <p style="position:absolute;top:919px;left:28px;white-space:nowrap" class="ft140">the mode of application of these limitations. </p> <p style="position:absolute;top:938px;left:45px;white-space:nowrap" class="ft140">3. Notwithstanding the provisions of pa�</p> <p style="position:absolute;top:958px;left:29px;white-space:nowrap" class="ft140">ragraph 2, interest arising in a Contracting </p> <p style="position:absolute;top:978px;left:28px;white-space:nowrap" class="ft140">State and paid to the Government of the </p> <p style="position:absolute;top:997px;left:28px;white-space:nowrap" class="ft140">other Contracting State or the Central Bank </p> <p style="position:absolute;top:1017px;left:28px;white-space:nowrap" class="ft140">of that other State shall be exempt from tax </p> <p style="position:absolute;top:1036px;left:29px;white-space:nowrap" class="ft140">in the first-mentioned State. </p> <p style="position:absolute;top:514px;left:405px;white-space:nowrap" class="ft141"><i>Artikel 11 </i></p> <p style="position:absolute;top:541px;left:405px;white-space:nowrap" class="ft141"><i>R�nta </i></p> <p style="position:absolute;top:565px;left:422px;white-space:nowrap" class="ft140">1. R�nta, som h�rr�r fr�n en avtalsslutan�</p> <p style="position:absolute;top:585px;left:405px;white-space:nowrap" class="ft140">de stat och som betalas till person med </p> <p style="position:absolute;top:605px;left:405px;white-space:nowrap" class="ft140">hemvist i den andra avtalsslutande staten, f�r </p> <p style="position:absolute;top:625px;left:405px;white-space:nowrap" class="ft140">beskattas i denna andra stat. </p> <p style="position:absolute;top:644px;left:422px;white-space:nowrap" class="ft140">2. R�ntan f�r emellertid beskattas �ven i </p> <p style="position:absolute;top:664px;left:405px;white-space:nowrap" class="ft140">den avtalsslutande stat fr�n vilken den h�r�</p> <p style="position:absolute;top:684px;left:405px;white-space:nowrap" class="ft140">r�r, enligt lagstiftningen i denna stat, men </p> <p style="position:absolute;top:704px;left:404px;white-space:nowrap" class="ft140">om mottagaren har r�tt till r�ntan f�r skatten </p> <p style="position:absolute;top:723px;left:405px;white-space:nowrap" class="ft140">inte �verstiga: </p> <p style="position:absolute;top:743px;left:421px;white-space:nowrap" class="ft140">a) 10 procent av r�ntans bruttobelopp, om </p> <p style="position:absolute;top:763px;left:406px;white-space:nowrap" class="ft140">r�ntan uppb�rs av en bank, ett f�rs�kringsbo�</p> <p style="position:absolute;top:783px;left:405px;white-space:nowrap" class="ft140">lag eller annan finansieringsinr�ttning, </p> <p style="position:absolute;top:822px;left:422px;white-space:nowrap" class="ft140">b) 25 procent av r�ntans bruttobelopp om </p> <p style="position:absolute;top:842px;left:405px;white-space:nowrap" class="ft140">den uppb�rs av annat bolag. </p> <p style="position:absolute;top:881px;left:422px;white-space:nowrap" class="ft140">De beh�riga myndigheterna i de avtalsslu�</p> <p style="position:absolute;top:901px;left:406px;white-space:nowrap" class="ft140">tande staterna skall tr�ffa �verenskommelse </p> <p style="position:absolute;top:921px;left:405px;white-space:nowrap" class="ft140">om s�ttet att genomfora dessa begr�nsningar. </p> <p style="position:absolute;top:940px;left:422px;white-space:nowrap" class="ft140">3. Utan hinder av best�mmelserna i pun kt </p> <p style="position:absolute;top:960px;left:405px;white-space:nowrap" class="ft140">2 skall r�nta, som h�rr�r fr�n en avtalsslutan�</p> <p style="position:absolute;top:980px;left:405px;white-space:nowrap" class="ft140">de stat och som betalas till den andra avtals�</p> <p style="position:absolute;top:999px;left:405px;white-space:nowrap" class="ft140">slutande statens regering eller riksbank, vara </p> <p style="position:absolute;top:1019px;left:406px;white-space:nowrap" class="ft140">undantagen fr�n skatt i den f�r stn�mnda sta�</p> <p style="position:absolute;top:1037px;left:406px;white-space:nowrap" class="ft140">ten. </p> <p style="position:absolute;top:1097px;left:29px;white-space:nowrap" class="ft140">1166 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft142">�</p> </div> <div id="page15-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:23px;left:18px;white-space:nowrap" class="ft150"><b>v v </b></p> <p style="position:absolute;top:9px;left:319px;white-space:nowrap" class="ft151"><b>/ </b></p> <p style="position:absolute;top:51px;left:652px;white-space:nowrap" class="ft152">SFS 1989:676 </p> <p style="position:absolute;top:95px;left:71px;white-space:nowrap" class="ft153">4. The term &#34;interest&#34; as used in this Artic�</p> <p style="position:absolute;top:115px;left:55px;white-space:nowrap" class="ft153">le means income from debt-claims of every </p> <p style="position:absolute;top:134px;left:55px;white-space:nowrap" class="ft153">kind, whether or not secured by mortgage, </p> <p style="position:absolute;top:154px;left:54px;white-space:nowrap" class="ft153">and whether or not carrying a right to partici�</p> <p style="position:absolute;top:173px;left:55px;white-space:nowrap" class="ft153">pate in the debtor's profits, and in particular, </p> <p style="position:absolute;top:193px;left:54px;white-space:nowrap" class="ft153">income from government securities and inco�</p> <p style="position:absolute;top:212px;left:54px;white-space:nowrap" class="ft153">me from bonds or debentures, including pre�</p> <p style="position:absolute;top:232px;left:54px;white-space:nowrap" class="ft153">miums and prizes attaching to such securiti�</p> <p style="position:absolute;top:252px;left:54px;white-space:nowrap" class="ft153">es, bonds or debentures. Penalty charges for </p> <p style="position:absolute;top:272px;left:54px;white-space:nowrap" class="ft153">late payment shall not be regarded as interest </p> <p style="position:absolute;top:291px;left:54px;white-space:nowrap" class="ft153">for the purpose of this Article. </p> <p style="position:absolute;top:350px;left:70px;white-space:nowrap" class="ft153">5. The provisions of paragraphs I and 2 </p> <p style="position:absolute;top:371px;left:53px;white-space:nowrap" class="ft153">shall not apply if the beneficial owner of the </p> <p style="position:absolute;top:390px;left:53px;white-space:nowrap" class="ft153">interest, being a resident of a Contracting </p> <p style="position:absolute;top:410px;left:53px;white-space:nowrap" class="ft155">State, carries on business in the other Con�<br/>tracting State in which the interest arises, </p> <p style="position:absolute;top:450px;left:53px;white-space:nowrap" class="ft153">through a permanent establishment situated </p> <p style="position:absolute;top:470px;left:53px;white-space:nowrap" class="ft153">therein, or performs in that other State inde�</p> <p style="position:absolute;top:490px;left:53px;white-space:nowrap" class="ft153">pendent personal services from a fixed base </p> <p style="position:absolute;top:510px;left:52px;white-space:nowrap" class="ft153">situated therein, and the debt-claim in res�</p> <p style="position:absolute;top:529px;left:53px;white-space:nowrap" class="ft153">pect of which the interest is paid is effectively </p> <p style="position:absolute;top:549px;left:52px;white-space:nowrap" class="ft153">connected with </p> <p style="position:absolute;top:569px;left:68px;white-space:nowrap" class="ft153">a) such permanent establishment or fixed </p> <p style="position:absolute;top:589px;left:52px;white-space:nowrap" class="ft153">base, or with </p> <p style="position:absolute;top:609px;left:69px;white-space:nowrap" class="ft153">b) sales or other business activities referred </p> <p style="position:absolute;top:629px;left:53px;white-space:nowrap" class="ft153">to under paragraph 2 of Article 7. </p> <p style="position:absolute;top:649px;left:69px;white-space:nowrap" class="ft153">In such cases the provisions of Article 7 or </p> <p style="position:absolute;top:669px;left:52px;white-space:nowrap" class="ft153">Article 14, as the case may be, shall apply. </p> <p style="position:absolute;top:688px;left:68px;white-space:nowrap" class="ft153">6. Interest shall be deemed to arise in a </p> <p style="position:absolute;top:709px;left:52px;white-space:nowrap" class="ft153">Contracting State when the payer is that State </p> <p style="position:absolute;top:728px;left:52px;white-space:nowrap" class="ft153">itself, a political subdivision, a local authori�</p> <p style="position:absolute;top:748px;left:51px;white-space:nowrap" class="ft153">ty or a resident of that State. Where, </p> <p style="position:absolute;top:768px;left:51px;white-space:nowrap" class="ft155">however, the person paying the interest, whe�<br/>ther he is a resident of a Contracting State or </p> <p style="position:absolute;top:808px;left:51px;white-space:nowrap" class="ft153">not, has in a Contracting State a permanent </p> <p style="position:absolute;top:828px;left:50px;white-space:nowrap" class="ft153">establishment or a fixed base in connection </p> <p style="position:absolute;top:848px;left:51px;white-space:nowrap" class="ft153">with which the indebtedness on which the </p> <p style="position:absolute;top:867px;left:51px;white-space:nowrap" class="ft153">interest is paid was incurred, and such inte�</p> <p style="position:absolute;top:887px;left:51px;white-space:nowrap" class="ft153">rest is borne by such permanent establish�</p> <p style="position:absolute;top:907px;left:51px;white-space:nowrap" class="ft153">ment or fixed base, then such interest shall be </p> <p style="position:absolute;top:927px;left:50px;white-space:nowrap" class="ft153">deemed to arise in the State in which the </p> <p style="position:absolute;top:947px;left:50px;white-space:nowrap" class="ft153">permanent establishment or fixed base is si�</p> <p style="position:absolute;top:967px;left:50px;white-space:nowrap" class="ft153">tuated. </p> <p style="position:absolute;top:987px;left:66px;white-space:nowrap" class="ft153">7. Where, by reason of a special relation�</p> <p style="position:absolute;top:1006px;left:49px;white-space:nowrap" class="ft155">ship between the payer and the beneficial <br/>owner or between both of them and some </p> <p style="position:absolute;top:1046px;left:49px;white-space:nowrap" class="ft153">other person, the amount of the interest, </p> <p style="position:absolute;top:1066px;left:50px;white-space:nowrap" class="ft153">having regard to the debt-claim for which it is </p> <p style="position:absolute;top:95px;left:453px;white-space:nowrap" class="ft153">4. Med uttrycket &#34;r�nta&#34; f�rst�s i denna </p> <p style="position:absolute;top:115px;left:436px;white-space:nowrap" class="ft153">artikel inkomst av vaije slags fordran, anting�</p> <p style="position:absolute;top:134px;left:436px;white-space:nowrap" class="ft153">en den s�kerst�llts genom inteckning i fast </p> <p style="position:absolute;top:154px;left:436px;white-space:nowrap" class="ft153">egendom eller inte och antingen den medf�r </p> <p style="position:absolute;top:174px;left:437px;white-space:nowrap" class="ft153">r�tt till andel i g�lden�rens vinst eller inte. </p> <p style="position:absolute;top:194px;left:437px;white-space:nowrap" class="ft153">Uttrycket �syftar s�rskilt inkomst av v�rde�</p> <p style="position:absolute;top:214px;left:437px;white-space:nowrap" class="ft153">papper, som utf�rdats av staten, och inkomst </p> <p style="position:absolute;top:233px;left:436px;white-space:nowrap" class="ft153">av obligationer eller debentures, d�ri inbegri�</p> <p style="position:absolute;top:254px;left:437px;white-space:nowrap" class="ft153">pet agiobelopp och vinster som h�nf�r sig till </p> <p style="position:absolute;top:273px;left:436px;white-space:nowrap" class="ft153">s�dana v�rdepapper, obligationer eller de� </p> <p style="position:absolute;top:293px;left:437px;white-space:nowrap" class="ft153">bentures. Straffavgift p� grund av sen betal�</p> <p style="position:absolute;top:313px;left:437px;white-space:nowrap" class="ft153">ning anses inte som r�nta vid till�mpningen </p> <p style="position:absolute;top:332px;left:435px;white-space:nowrap" class="ft153">av denna artikel. </p> <p style="position:absolute;top:353px;left:452px;white-space:nowrap" class="ft153">5. Best�mmelserna i punkterna 1 och 2 </p> <p style="position:absolute;top:372px;left:436px;white-space:nowrap" class="ft153">till�mpas inte, om den som har r�tt till r�n�</p> <p style="position:absolute;top:392px;left:436px;white-space:nowrap" class="ft153">tan har hemvist i en avtalsslutande stat och </p> <p style="position:absolute;top:412px;left:436px;white-space:nowrap" class="ft153">bedriver r�relse i den andra avtalsslutande </p> <p style="position:absolute;top:432px;left:435px;white-space:nowrap" class="ft153">staten, fr�n vilken r�ntan h�rr�r, fr�n d�r </p> <p style="position:absolute;top:452px;left:436px;white-space:nowrap" class="ft153">bel�get fast driftst�lle eller ut�var sj�lvst�n�</p> <p style="position:absolute;top:471px;left:435px;white-space:nowrap" class="ft153">dig yrkesverksamhet i denna andra stat fr�n </p> <p style="position:absolute;top:491px;left:435px;white-space:nowrap" class="ft153">d�r bel�gen stadigvarande anordning, samt </p> <p style="position:absolute;top:511px;left:435px;white-space:nowrap" class="ft153">den fordran f�r vilken r�ntan betalas �ger </p> <p style="position:absolute;top:530px;left:436px;white-space:nowrap" class="ft153">verkligt samband med </p> <p style="position:absolute;top:570px;left:451px;white-space:nowrap" class="ft153">a) det fasta driftst�llet eller den stadigva�</p> <p style="position:absolute;top:590px;left:435px;white-space:nowrap" class="ft153">rande anordningen, eller </p> <p style="position:absolute;top:610px;left:452px;white-space:nowrap" class="ft153">b) f�rs�ljningar eller annan aff�rsverksam�</p> <p style="position:absolute;top:629px;left:435px;white-space:nowrap" class="ft153">het som avses i artik el 7 punkt 2. </p> <p style="position:absolute;top:649px;left:451px;white-space:nowrap" class="ft153">I s�dana fall till�mpas best�mmelserna i </p> <p style="position:absolute;top:669px;left:434px;white-space:nowrap" class="ft153">artikel 7 respektive artikel 14. </p> <p style="position:absolute;top:689px;left:451px;white-space:nowrap" class="ft153">6. R�nta anses h�rr�ra fr�n en avtalsslu�</p> <p style="position:absolute;top:709px;left:434px;white-space:nowrap" class="ft153">tande stat om utbetalaren �r den staten sj�lv, </p> <p style="position:absolute;top:728px;left:435px;white-space:nowrap" class="ft153">politisk underavdelning, lokal myndighet el�</p> <p style="position:absolute;top:748px;left:434px;white-space:nowrap" class="ft153">ler person med hemvist i denna stat. Om </p> <p style="position:absolute;top:768px;left:433px;white-space:nowrap" class="ft153">emellertid den person som betalar r�ntan, </p> <p style="position:absolute;top:788px;left:433px;white-space:nowrap" class="ft153">antingen han har hemvist i en avtalsslutande </p> <p style="position:absolute;top:807px;left:432px;white-space:nowrap" class="ft153">stat eller inte, i en avtalsslutande stat har fast </p> <p style="position:absolute;top:827px;left:432px;white-space:nowrap" class="ft153">driftst�lle eller stadigvarande anordning som </p> <p style="position:absolute;top:847px;left:433px;white-space:nowrap" class="ft153">har samband med den skuld f�r vilken r�ntan </p> <p style="position:absolute;top:866px;left:433px;white-space:nowrap" class="ft153">betalas, och r�ntan belastar det fasta drift�</p> <p style="position:absolute;top:886px;left:432px;white-space:nowrap" class="ft153">st�llet eller den stadigvarande anordningen, </p> <p style="position:absolute;top:906px;left:431px;white-space:nowrap" class="ft153">anses r�ntan h�rr�ra fr�n den stat d�r det </p> <p style="position:absolute;top:926px;left:432px;white-space:nowrap" class="ft153">fasta driftst�llet eller den stadigvarande an�</p> <p style="position:absolute;top:946px;left:431px;white-space:nowrap" class="ft153">ordningen finns. </p> <p style="position:absolute;top:984px;left:449px;white-space:nowrap" class="ft153">7. D� p� grund av s�rskilda f�rbindelser </p> <p style="position:absolute;top:1005px;left:432px;white-space:nowrap" class="ft153">mellan utbetalaren och den som har r�tt till </p> <p style="position:absolute;top:1024px;left:433px;white-space:nowrap" class="ft153">r�ntan eller mellan dem b�da och annan per�</p> <p style="position:absolute;top:1044px;left:431px;white-space:nowrap" class="ft153">son r�ntebeloppet, med h�nsyn till den ford�</p> <p style="position:absolute;top:1064px;left:432px;white-space:nowrap" class="ft153">ran f�r vilken r�ntan betalas, �verstiger det </p> <p style="position:absolute;top:1113px;left:732px;white-space:nowrap" class="ft153">1167 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft154">�</p> </div> <div id="page16-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:42px;left:19px;white-space:nowrap" class="ft160">SFS 1989:676 </p> <p style="position:absolute;top:88px;left:14px;white-space:nowrap" class="ft160">paid, exceeds the amount which would have </p> <p style="position:absolute;top:107px;left:14px;white-space:nowrap" class="ft160">been agreed upon by the payer and the bene�</p> <p style="position:absolute;top:127px;left:14px;white-space:nowrap" class="ft160">ficial owner in the absence of such relation�</p> <p style="position:absolute;top:147px;left:13px;white-space:nowrap" class="ft160">ship, the provisions of this Article shall apply </p> <p style="position:absolute;top:166px;left:13px;white-space:nowrap" class="ft160">only to the last-mentioned amount. In such </p> <p style="position:absolute;top:186px;left:14px;white-space:nowrap" class="ft160">case, the excess part of the payments shall </p> <p style="position:absolute;top:206px;left:15px;white-space:nowrap" class="ft160">remain taxable according to the laws of each </p> <p style="position:absolute;top:226px;left:14px;white-space:nowrap" class="ft160">Contracting State, due regard being had to </p> <p style="position:absolute;top:246px;left:15px;white-space:nowrap" class="ft160">the other provisions of this Convention. </p> <p style="position:absolute;top:89px;left:396px;white-space:nowrap" class="ft160">belopp som skulle ha avtalats mellan utbeta�</p> <p style="position:absolute;top:109px;left:396px;white-space:nowrap" class="ft160">laren och den som har r�tt till r�ntan om </p> <p style="position:absolute;top:128px;left:396px;white-space:nowrap" class="ft160">s�dana f�rbindelser inte f�relegat, till�mpas </p> <p style="position:absolute;top:148px;left:396px;white-space:nowrap" class="ft160">best�mmelserna i denna artikel endast p� </p> <p style="position:absolute;top:168px;left:396px;white-space:nowrap" class="ft160">sistn�mnda belopp. I s�dant fall beskattas </p> <p style="position:absolute;top:187px;left:396px;white-space:nowrap" class="ft160">�verskjutande belopp enligt lagstiftningen i </p> <p style="position:absolute;top:207px;left:397px;white-space:nowrap" class="ft160">vardera avtalsslutande staten med iakttagan�</p> <p style="position:absolute;top:227px;left:396px;white-space:nowrap" class="ft160">de av �vriga best�mmelser i detta avtal. </p> <p style="position:absolute;top:295px;left:16px;white-space:nowrap" class="ft161"><i>Artide 12 </i></p> <p style="position:absolute;top:322px;left:17px;white-space:nowrap" class="ft161"><i>Royalties </i></p> <p style="position:absolute;top:346px;left:38px;white-space:nowrap" class="ft160">1. Royalties arising in a Contracting State </p> <p style="position:absolute;top:366px;left:16px;white-space:nowrap" class="ft160">and paid to a resident of the other Contract�</p> <p style="position:absolute;top:386px;left:17px;white-space:nowrap" class="ft160">ing State may be taxed in that other State. </p> <p style="position:absolute;top:425px;left:34px;white-space:nowrap" class="ft160">2. However, such royalties may also be tax�</p> <p style="position:absolute;top:445px;left:17px;white-space:nowrap" class="ft163">ed in the Contracting State in which they <br/>arise, and according to the laws of that State, </p> <p style="position:absolute;top:485px;left:18px;white-space:nowrap" class="ft160">but if the recipient is the beneficial owner of </p> <p style="position:absolute;top:505px;left:19px;white-space:nowrap" class="ft160">the royalties, the tax so charged shall not </p> <p style="position:absolute;top:524px;left:18px;white-space:nowrap" class="ft160">exceed 15 per cent of the gross amount of the </p> <p style="position:absolute;top:544px;left:19px;white-space:nowrap" class="ft160">royalties. The competent authorities of the </p> <p style="position:absolute;top:564px;left:18px;white-space:nowrap" class="ft160">Contracting States shall by mutual agreement </p> <p style="position:absolute;top:584px;left:19px;white-space:nowrap" class="ft160">settle the mode of application of this limita�</p> <p style="position:absolute;top:604px;left:20px;white-space:nowrap" class="ft160">tion. </p> <p style="position:absolute;top:623px;left:36px;white-space:nowrap" class="ft160">3. The term &#34;royalties&#34; as used in this Ar�</p> <p style="position:absolute;top:643px;left:19px;white-space:nowrap" class="ft160">ticle means payments of any kind received a s </p> <p style="position:absolute;top:663px;left:19px;white-space:nowrap" class="ft160">a consideration for the alienation of, or the </p> <p style="position:absolute;top:682px;left:20px;white-space:nowrap" class="ft160">use of, or the right to use, any copyright of </p> <p style="position:absolute;top:702px;left:20px;white-space:nowrap" class="ft160">literary, artistic or scientific work including </p> <p style="position:absolute;top:722px;left:20px;white-space:nowrap" class="ft160">cinematograph films or films or tapes used </p> <p style="position:absolute;top:741px;left:20px;white-space:nowrap" class="ft160">for radio or television broadcasting, any pa�</p> <p style="position:absolute;top:761px;left:20px;white-space:nowrap" class="ft160">tent, trade mark, design or model, plan, sec�</p> <p style="position:absolute;top:781px;left:21px;white-space:nowrap" class="ft160">ret formula or process, or for the use of. or </p> <p style="position:absolute;top:801px;left:21px;white-space:nowrap" class="ft160">the right to use industrial, commercial, or </p> <p style="position:absolute;top:820px;left:21px;white-space:nowrap" class="ft160">scientific equipment, or for information con�</p> <p style="position:absolute;top:840px;left:21px;white-space:nowrap" class="ft160">cerning industrial, commercial, or scientific </p> <p style="position:absolute;top:859px;left:21px;white-space:nowrap" class="ft160">experience. </p> <p style="position:absolute;top:899px;left:38px;white-space:nowrap" class="ft160">4. The provisions of paragraphs 1 and 2 </p> <p style="position:absolute;top:919px;left:22px;white-space:nowrap" class="ft160">shall not apply if the beneficial owner of the </p> <p style="position:absolute;top:938px;left:23px;white-space:nowrap" class="ft160">royalties, being a resident of a Contracting </p> <p style="position:absolute;top:958px;left:22px;white-space:nowrap" class="ft160">State, carries on business in the other Con�</p> <p style="position:absolute;top:978px;left:23px;white-space:nowrap" class="ft160">tracting State in which the royalties arise, </p> <p style="position:absolute;top:997px;left:23px;white-space:nowrap" class="ft160">through a permanent establishment situated </p> <p style="position:absolute;top:1017px;left:23px;white-space:nowrap" class="ft160">therein, or performs in tha t other State inde�</p> <p style="position:absolute;top:1037px;left:24px;white-space:nowrap" class="ft160">pendent personal services from a fixed base </p> <p style="position:absolute;top:1056px;left:23px;white-space:nowrap" class="ft160">situated therein, and the right or property in </p> <p style="position:absolute;top:294px;left:398px;white-space:nowrap" class="ft161"><i>Artikel 12 </i></p> <p style="position:absolute;top:322px;left:399px;white-space:nowrap" class="ft161"><i>Royalty </i></p> <p style="position:absolute;top:346px;left:415px;white-space:nowrap" class="ft160">1. Royalty, som h�rr�r fr�n en avtalsslu�</p> <p style="position:absolute;top:366px;left:398px;white-space:nowrap" class="ft160">tande stat och som betalas till person med </p> <p style="position:absolute;top:385px;left:398px;white-space:nowrap" class="ft160">hemvist i den andra avtalsslutande staten, f�r </p> <p style="position:absolute;top:405px;left:399px;white-space:nowrap" class="ft160">beskattas i denna andra stat. </p> <p style="position:absolute;top:425px;left:415px;white-space:nowrap" class="ft160">2. Royaltyn f�r emellertid beskattas �ven i </p> <p style="position:absolute;top:445px;left:398px;white-space:nowrap" class="ft160">den avtalsslutande stat fr�n vilken den h�r�</p> <p style="position:absolute;top:465px;left:398px;white-space:nowrap" class="ft160">r�r, enligt lagstiftningen i denna stat, men </p> <p style="position:absolute;top:484px;left:398px;white-space:nowrap" class="ft160">om mottagaren har r�tt till royaltyn, f�r skat�</p> <p style="position:absolute;top:504px;left:399px;white-space:nowrap" class="ft160">ten inte �verstiga 15 procent av royaltyns </p> <p style="position:absolute;top:524px;left:399px;white-space:nowrap" class="ft160">bruttobelopp. De beh�riga myndigheterna i </p> <p style="position:absolute;top:544px;left:399px;white-space:nowrap" class="ft160">de avtalsslutande staterna skall tr�ffa �ver�</p> <p style="position:absolute;top:564px;left:399px;white-space:nowrap" class="ft160">enskommelse om s�ttet att genomf�ra denna </p> <p style="position:absolute;top:584px;left:399px;white-space:nowrap" class="ft160">begr�nsning. </p> <p style="position:absolute;top:623px;left:416px;white-space:nowrap" class="ft160">3. Med uttrycket &#34;royalty&#34; f�rst�s i denna </p> <p style="position:absolute;top:643px;left:398px;white-space:nowrap" class="ft160">artikel varje slags betalning som mottas s�</p> <p style="position:absolute;top:663px;left:398px;white-space:nowrap" class="ft160">som ers�ttning f�r �verl�telse av, nyttjandet </p> <p style="position:absolute;top:682px;left:399px;white-space:nowrap" class="ft160">av eller r�tten att nyttja upphovsr�tt till litte�</p> <p style="position:absolute;top:702px;left:399px;white-space:nowrap" class="ft160">r�rt, konstn�rligt eller vetenskapligt verk, </p> <p style="position:absolute;top:722px;left:399px;white-space:nowrap" class="ft160">h�ri inbegripet biograffilm och film eller </p> <p style="position:absolute;top:742px;left:399px;white-space:nowrap" class="ft160">band f�r radio- eller televisionsuts�ndning, </p> <p style="position:absolute;top:762px;left:400px;white-space:nowrap" class="ft160">patent, varum�rke, m�nster eller modell, rit�</p> <p style="position:absolute;top:781px;left:400px;white-space:nowrap" class="ft160">ning, hemligt recept eller hemlig tillverk�</p> <p style="position:absolute;top:801px;left:400px;white-space:nowrap" class="ft160">ningsmetod samt f�r nyttjandet av eller f�r </p> <p style="position:absolute;top:821px;left:400px;white-space:nowrap" class="ft160">r�tten att nyttja industriell, kommersiell eller </p> <p style="position:absolute;top:840px;left:401px;white-space:nowrap" class="ft160">vetenskaplig utrustning eller f�r upplysning </p> <p style="position:absolute;top:860px;left:399px;white-space:nowrap" class="ft160">om erfarenhetsr�n av industriell, kommersi�</p> <p style="position:absolute;top:880px;left:399px;white-space:nowrap" class="ft160">ell eller vetenskaplig natur. </p> <p style="position:absolute;top:899px;left:417px;white-space:nowrap" class="ft160">4. Best�mmelserna i punkterna 1 och 2 </p> <p style="position:absolute;top:919px;left:401px;white-space:nowrap" class="ft160">till�mpas inte, om den som har r�tt till royal�</p> <p style="position:absolute;top:939px;left:400px;white-space:nowrap" class="ft160">tyn har hemvist i en avtalsslutande stat och </p> <p style="position:absolute;top:958px;left:401px;white-space:nowrap" class="ft160">bedriver r�relse i den andra avtalsslutande </p> <p style="position:absolute;top:978px;left:400px;white-space:nowrap" class="ft160">staten, fr�n vilken royaltyn h�rr�r, fr�n d�r </p> <p style="position:absolute;top:998px;left:401px;white-space:nowrap" class="ft160">bel�get fast driftst�lle eller ut�var sj�lvst�n�</p> <p style="position:absolute;top:1017px;left:401px;white-space:nowrap" class="ft160">dig yrkesverksamhet i den na andra stat fr�n </p> <p style="position:absolute;top:1037px;left:401px;white-space:nowrap" class="ft160">d�r bel�gen stadigvarande anordning, samt </p> <p style="position:absolute;top:1056px;left:401px;white-space:nowrap" class="ft160">den r�ttighet eller egendom i fr�ga om vilken </p> <p style="position:absolute;top:1097px;left:26px;white-space:nowrap" class="ft160">1168 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft162">�</p> </div> <div id="page17-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:55px;left:657px;white-space:nowrap" class="ft170">SFS 1989:676 </p> <p style="position:absolute;top:101px;left:60px;white-space:nowrap" class="ft171">respect of which the royalties are paid is ef�</p> <p style="position:absolute;top:121px;left:59px;white-space:nowrap" class="ft171">fectively connected with </p> <p style="position:absolute;top:141px;left:75px;white-space:nowrap" class="ft171">a) such permanent establishment or fixed </p> <p style="position:absolute;top:160px;left:59px;white-space:nowrap" class="ft171">base, or with </p> <p style="position:absolute;top:179px;left:76px;white-space:nowrap" class="ft171">b) sales or other business activities referred </p> <p style="position:absolute;top:200px;left:59px;white-space:nowrap" class="ft171">to under paragraph 2 of Article 7, </p> <p style="position:absolute;top:219px;left:75px;white-space:nowrap" class="ft171">In such cases the provisions of Article 7 or </p> <p style="position:absolute;top:238px;left:59px;white-space:nowrap" class="ft171">Article 14, as the case may be, shall apply. </p> <p style="position:absolute;top:258px;left:75px;white-space:nowrap" class="ft171">5. Royalties shall be deemed to arise in a </p> <p style="position:absolute;top:278px;left:58px;white-space:nowrap" class="ft171">Contracting State when the payer is that State </p> <p style="position:absolute;top:298px;left:59px;white-space:nowrap" class="ft171">itself, a political subdivision, a local authori�</p> <p style="position:absolute;top:318px;left:59px;white-space:nowrap" class="ft171">ty or a resident of that State. Where, </p> <p style="position:absolute;top:337px;left:59px;white-space:nowrap" class="ft171">however, the person paying the royalties, </p> <p style="position:absolute;top:358px;left:59px;white-space:nowrap" class="ft174">whether he is a resident of a Contracting Sta�<br/>te or not, has in a Contracting State a perma�</p> <p style="position:absolute;top:398px;left:59px;white-space:nowrap" class="ft171">nent establishment or a fixed base in connec�</p> <p style="position:absolute;top:418px;left:58px;white-space:nowrap" class="ft171">tion with which the liability to pay the royal�</p> <p style="position:absolute;top:438px;left:59px;white-space:nowrap" class="ft174">ties was incurred, and such royalties are bor�<br/>ne by such permanent establishment or fixed </p> <p style="position:absolute;top:478px;left:58px;white-space:nowrap" class="ft171">base, then such royalties shall be deemed to </p> <p style="position:absolute;top:498px;left:58px;white-space:nowrap" class="ft171">arise in the State in which the permanent </p> <p style="position:absolute;top:517px;left:58px;white-space:nowrap" class="ft171">establishment or fixed base is situated. </p> <p style="position:absolute;top:538px;left:74px;white-space:nowrap" class="ft171">6. Where, by reason of a special relation�</p> <p style="position:absolute;top:557px;left:57px;white-space:nowrap" class="ft171">ship between the payer and the beneficial </p> <p style="position:absolute;top:577px;left:58px;white-space:nowrap" class="ft171">owner or between both of them and some </p> <p style="position:absolute;top:597px;left:57px;white-space:nowrap" class="ft171">other person, the amount of the royalties, </p> <p style="position:absolute;top:617px;left:58px;white-space:nowrap" class="ft171">having regard to the use, right or information </p> <p style="position:absolute;top:637px;left:58px;white-space:nowrap" class="ft171">for which they are paid, exceeds the amount </p> <p style="position:absolute;top:657px;left:58px;white-space:nowrap" class="ft171">which would have been agreed upon by t he </p> <p style="position:absolute;top:677px;left:58px;white-space:nowrap" class="ft174">payer and the beneficial owner in the absence <br/>of such relationship, the provisions of this </p> <p style="position:absolute;top:717px;left:57px;white-space:nowrap" class="ft171">Article shall apply only to the last-mentioned </p> <p style="position:absolute;top:737px;left:57px;white-space:nowrap" class="ft171">amount. In such case, the excess part of the </p> <p style="position:absolute;top:757px;left:58px;white-space:nowrap" class="ft174">payments shall remain taxable according to <br/>the laws of each Contracting State, due re�</p> <p style="position:absolute;top:796px;left:57px;white-space:nowrap" class="ft174">gard being had to the other provisions of this <br/>Convention. </p> <p style="position:absolute;top:101px;left:442px;white-space:nowrap" class="ft171">royaltyn betalas �ger verkligt samband med </p> <p style="position:absolute;top:140px;left:457px;white-space:nowrap" class="ft171">a) det fasta driftst�llet eller den stadigva�</p> <p style="position:absolute;top:160px;left:442px;white-space:nowrap" class="ft171">rande anordningen, eller </p> <p style="position:absolute;top:180px;left:458px;white-space:nowrap" class="ft171">b) f�rs�ljningar eller annan aff�rsverksam�</p> <p style="position:absolute;top:200px;left:442px;white-space:nowrap" class="ft171">het som avses i artikel 7 punkt 2. </p> <p style="position:absolute;top:220px;left:457px;white-space:nowrap" class="ft171">1 s�dana fall till�mpas best�mmelserna i </p> <p style="position:absolute;top:240px;left:441px;white-space:nowrap" class="ft171">artikel 7 respektive artikel 14. </p> <p style="position:absolute;top:260px;left:459px;white-space:nowrap" class="ft171">5. Royalty anses h�rr�ra fr�n en avtalsslu�</p> <p style="position:absolute;top:280px;left:442px;white-space:nowrap" class="ft171">tande stat om utbetalaren �r staten sj�lv, po�</p> <p style="position:absolute;top:300px;left:442px;white-space:nowrap" class="ft171">litisk underavdelning, lokal myndighet eller </p> <p style="position:absolute;top:319px;left:442px;white-space:nowrap" class="ft171">person med hemvist i de nna stat. Om emel�</p> <p style="position:absolute;top:340px;left:441px;white-space:nowrap" class="ft171">lertid den person som betalar royaltyn, an�</p> <p style="position:absolute;top:359px;left:442px;white-space:nowrap" class="ft171">tingen han har hemvist i en avtalsslutande </p> <p style="position:absolute;top:380px;left:441px;white-space:nowrap" class="ft171">stat eller inte, i en avtalsslutande stat har fast </p> <p style="position:absolute;top:399px;left:441px;white-space:nowrap" class="ft171">driftst�lle eller stadigvarande anordning i </p> <p style="position:absolute;top:419px;left:441px;white-space:nowrap" class="ft171">samband varmed skyldigheten att betala ro�</p> <p style="position:absolute;top:439px;left:441px;white-space:nowrap" class="ft171">yaltyn uppkommit, och royaltyn belastar det </p> <p style="position:absolute;top:459px;left:441px;white-space:nowrap" class="ft171">fasta driftst�llet eller den stadigvarande an�</p> <p style="position:absolute;top:479px;left:440px;white-space:nowrap" class="ft171">ordningen, anses royaltyn h�rr�ra fr�n den </p> <p style="position:absolute;top:499px;left:440px;white-space:nowrap" class="ft171">stat d�r det fasta driftst�llet eller den stadig�</p> <p style="position:absolute;top:519px;left:441px;white-space:nowrap" class="ft171">varande anordningen finns. </p> <p style="position:absolute;top:538px;left:457px;white-space:nowrap" class="ft171">6. D� p� grund av s�rskilda f�rbindelser </p> <p style="position:absolute;top:559px;left:441px;white-space:nowrap" class="ft171">mellan utbetalaren och d en som har r�tt till </p> <p style="position:absolute;top:578px;left:441px;white-space:nowrap" class="ft171">royaltyn eller mellan dem b�da och annan </p> <p style="position:absolute;top:598px;left:441px;white-space:nowrap" class="ft174">person royaltybeloppet, med h�nsyn till det <br/>nyttjande, den r�tt eller den upplysning f�r </p> <p style="position:absolute;top:637px;left:441px;white-space:nowrap" class="ft171">vilken royaltyn be talas, �verstiger det belopp </p> <p style="position:absolute;top:658px;left:440px;white-space:nowrap" class="ft171">som skulle ha avtalats mellan utbetalaren och </p> <p style="position:absolute;top:677px;left:440px;white-space:nowrap" class="ft171">den som har r�tt till royaltyn om s�dana f�r�</p> <p style="position:absolute;top:697px;left:441px;white-space:nowrap" class="ft171">bindelser inte f�relegat, till�mpas best�m�</p> <p style="position:absolute;top:717px;left:440px;white-space:nowrap" class="ft171">melserna i denna artikel endast p� sistn�mn�</p> <p style="position:absolute;top:737px;left:440px;white-space:nowrap" class="ft171">da belopp. 1 s�dan t fall beskattas �verskju�</p> <p style="position:absolute;top:757px;left:440px;white-space:nowrap" class="ft171">tande belopp enligt lagstiftningen i vardera </p> <p style="position:absolute;top:776px;left:440px;white-space:nowrap" class="ft171">avtalsslutande staten med iakttagande av �v�</p> <p style="position:absolute;top:796px;left:440px;white-space:nowrap" class="ft171">riga best�mmelser i detta a vtal. </p> <p style="position:absolute;top:871px;left:61px;white-space:nowrap" class="ft172"><i>Artide 13 </i></p> <p style="position:absolute;top:898px;left:60px;white-space:nowrap" class="ft172"><i>Gains from the alienation of property </i></p> <p style="position:absolute;top:921px;left:78px;white-space:nowrap" class="ft171">1. Gains derived by a resident of a Con�</p> <p style="position:absolute;top:942px;left:61px;white-space:nowrap" class="ft171">tracting State from the alienation of im�</p> <p style="position:absolute;top:961px;left:62px;white-space:nowrap" class="ft171">movable property referred to in Article 6 and </p> <p style="position:absolute;top:981px;left:61px;white-space:nowrap" class="ft171">situated in the other Contracting State may </p> <p style="position:absolute;top:1002px;left:62px;white-space:nowrap" class="ft171">be taxed in that other State. </p> <p style="position:absolute;top:1041px;left:78px;white-space:nowrap" class="ft171">2. Gains from the alienation of movable </p> <p style="position:absolute;top:1061px;left:62px;white-space:nowrap" class="ft171">property forming part of the business proper�</p> <p style="position:absolute;top:1081px;left:62px;white-space:nowrap" class="ft171">ty of a permanent establishment which an </p> <p style="position:absolute;top:868px;left:443px;white-space:nowrap" class="ft172"><i>Artikel 13 </i></p> <p style="position:absolute;top:895px;left:444px;white-space:nowrap" class="ft172"><i>Realisationsvinst </i></p> <p style="position:absolute;top:918px;left:460px;white-space:nowrap" class="ft171">1. Vinst, som person med hemvist i en </p> <p style="position:absolute;top:938px;left:443px;white-space:nowrap" class="ft171">avtalsslutande stat f�rv�rvar p� grund av </p> <p style="position:absolute;top:958px;left:443px;white-space:nowrap" class="ft171">�verl�telse av s�dan fast egendom som avses </p> <p style="position:absolute;top:978px;left:443px;white-space:nowrap" class="ft171">i artikel 6 och som �r bel�gen i den andra </p> <p style="position:absolute;top:997px;left:442px;white-space:nowrap" class="ft175">avtalsslutande staten, f�r beskattas i denna <br/>andra stat. </p> <p style="position:absolute;top:1036px;left:461px;white-space:nowrap" class="ft171">2. Vinst p� grund av �verl�telse av l�s </p> <p style="position:absolute;top:1056px;left:443px;white-space:nowrap" class="ft171">egendom, som utg�r del av r�relsetillg�ngar-</p> <p style="position:absolute;top:1076px;left:444px;white-space:nowrap" class="ft171">na i fast driftst�lle, vilket ett f�retag i en </p> <p style="position:absolute;top:1114px;left:739px;white-space:nowrap" class="ft171">1169 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft173">�</p> </div> <div id="page18-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:37px;left:11px;white-space:nowrap" class="ft180">SFS 1989:676 </p> <p style="position:absolute;top:-1px;left:444px;white-space:nowrap" class="ft181"><b>\ </b></p> <p style="position:absolute;top:86px;left:11px;white-space:nowrap" class="ft180">enteqjrise of a Contracting State has in the </p> <p style="position:absolute;top:106px;left:11px;white-space:nowrap" class="ft180">other Contracting State or of movable pro�</p> <p style="position:absolute;top:125px;left:12px;white-space:nowrap" class="ft180">perty pertaining to a fixed base available to a </p> <p style="position:absolute;top:145px;left:12px;white-space:nowrap" class="ft180">resident of a Contracting State in the other </p> <p style="position:absolute;top:165px;left:12px;white-space:nowrap" class="ft180">Contracting State for the purpose of perform�</p> <p style="position:absolute;top:184px;left:12px;white-space:nowrap" class="ft180">ing independent personal services, including </p> <p style="position:absolute;top:204px;left:12px;white-space:nowrap" class="ft180">such gains from the alienation of such a per�</p> <p style="position:absolute;top:224px;left:13px;white-space:nowrap" class="ft180">manent establishment (alone or with the </p> <p style="position:absolute;top:244px;left:13px;white-space:nowrap" class="ft184">whole enterprise) or of such fixed base, may <br/>be taxed in that other State. </p> <p style="position:absolute;top:303px;left:30px;white-space:nowrap" class="ft180">3. Gains derived by an enterprise of a </p> <p style="position:absolute;top:323px;left:13px;white-space:nowrap" class="ft180">Contracting State from the alienation of </p> <p style="position:absolute;top:343px;left:14px;white-space:nowrap" class="ft180">ships or aircraft operated in international </p> <p style="position:absolute;top:363px;left:14px;white-space:nowrap" class="ft180">traffic or movable property pertaining to the </p> <p style="position:absolute;top:382px;left:13px;white-space:nowrap" class="ft180">operation of such ships or aircraft, shall be </p> <p style="position:absolute;top:402px;left:15px;white-space:nowrap" class="ft180">taxable only in that State. </p> <p style="position:absolute;top:422px;left:31px;white-space:nowrap" class="ft180">4. Gains from the alienation of any proper�</p> <p style="position:absolute;top:442px;left:15px;white-space:nowrap" class="ft180">ty other than that referred to in paragraphs 1, </p> <p style="position:absolute;top:461px;left:15px;white-space:nowrap" class="ft180">2 and 3 of this Article and paragraph 3 of </p> <p style="position:absolute;top:481px;left:15px;white-space:nowrap" class="ft180">Article 12, shall be taxable only in the Con�</p> <p style="position:absolute;top:501px;left:15px;white-space:nowrap" class="ft184">tracting State of which the alienator is a resi�<br/>dent. </p> <p style="position:absolute;top:540px;left:32px;white-space:nowrap" class="ft180">5. Notwithstanding the provisions of pa�</p> <p style="position:absolute;top:559px;left:16px;white-space:nowrap" class="ft180">ragraph 4, gains from the alienation of shares </p> <p style="position:absolute;top:579px;left:16px;white-space:nowrap" class="ft180">or similar rights in a company which is a </p> <p style="position:absolute;top:599px;left:17px;white-space:nowrap" class="ft180">resident of a Contracting State may be taxed </p> <p style="position:absolute;top:619px;left:16px;white-space:nowrap" class="ft180">in that State. </p> <p style="position:absolute;top:88px;left:391px;white-space:nowrap" class="ft180">avtalsslutande stat har i den andra avtalsslu�</p> <p style="position:absolute;top:107px;left:391px;white-space:nowrap" class="ft180">tande staten, eller av l�s egendom h�nforlig </p> <p style="position:absolute;top:127px;left:391px;white-space:nowrap" class="ft180">till stadigvarande anordning for att ut�va </p> <p style="position:absolute;top:146px;left:391px;white-space:nowrap" class="ft180">sj�lvst�ndig yrkesverksamhet, som person </p> <p style="position:absolute;top:165px;left:391px;white-space:nowrap" class="ft180">med hemvist i en avtalsslutande stat har i den </p> <p style="position:absolute;top:185px;left:391px;white-space:nowrap" class="ft180">andra avtalsslutande staten, f�r beskattas i </p> <p style="position:absolute;top:205px;left:391px;white-space:nowrap" class="ft180">denna andra stat. Detsamma g�ller vinst som </p> <p style="position:absolute;top:224px;left:391px;white-space:nowrap" class="ft180">f�rv�rvas p� grund av �verl�telse av s�dant </p> <p style="position:absolute;top:244px;left:391px;white-space:nowrap" class="ft180">fast driftst�lle (for sig eller ti llsammans med </p> <p style="position:absolute;top:263px;left:392px;white-space:nowrap" class="ft180">hela foretaget) eller av s�dan stadigvarande </p> <p style="position:absolute;top:283px;left:391px;white-space:nowrap" class="ft180">anordning. </p> <p style="position:absolute;top:302px;left:408px;white-space:nowrap" class="ft180">3. Vinst som foretag i en avtalsslutande </p> <p style="position:absolute;top:322px;left:391px;white-space:nowrap" class="ft180">stat f�rv�rvar p� grund av �verl�telse av </p> <p style="position:absolute;top:342px;left:391px;white-space:nowrap" class="ft180">skepp eller luftfartyg som anv�nds i interna�</p> <p style="position:absolute;top:362px;left:392px;white-space:nowrap" class="ft180">tionell trafik eller l�s egendom som �r h�n�</p> <p style="position:absolute;top:381px;left:391px;white-space:nowrap" class="ft180">forlig till anv�ndningen av s�dana skepp eller </p> <p style="position:absolute;top:401px;left:392px;white-space:nowrap" class="ft180">luftfartyg beskattas endast i denna stat. </p> <p style="position:absolute;top:420px;left:408px;white-space:nowrap" class="ft180">4. Vinst p� grund av �verl�telse av egen�</p> <p style="position:absolute;top:440px;left:392px;white-space:nowrap" class="ft180">dom av annat slag �n s�dan som avses i punk�</p> <p style="position:absolute;top:460px;left:392px;white-space:nowrap" class="ft180">terna 1,2 och 3 i denna artikel och i artikel 12 </p> <p style="position:absolute;top:480px;left:392px;white-space:nowrap" class="ft180">punkt 3 beskattas endast i den avtalsslutande </p> <p style="position:absolute;top:500px;left:391px;white-space:nowrap" class="ft180">stat d�r �verl�taren har sitt hemvist. </p> <p style="position:absolute;top:539px;left:408px;white-space:nowrap" class="ft180">5. Utan hinder av best�mmelserna i punkt </p> <p style="position:absolute;top:559px;left:392px;white-space:nowrap" class="ft180">4 f� r vinst p� grund av �verl�telse av aktier </p> <p style="position:absolute;top:578px;left:392px;white-space:nowrap" class="ft180">eller liknande andelar i ett bolag med </p> <p style="position:absolute;top:598px;left:393px;white-space:nowrap" class="ft180">hemvist i en avtalsslutande stat beskattas i </p> <p style="position:absolute;top:619px;left:392px;white-space:nowrap" class="ft180">denna stat. </p> <p style="position:absolute;top:664px;left:18px;white-space:nowrap" class="ft182"><i>Artide 14 </i></p> <p style="position:absolute;top:691px;left:19px;white-space:nowrap" class="ft182"><i>Independent personal services </i></p> <p style="position:absolute;top:715px;left:34px;white-space:nowrap" class="ft180">1. Income derived by a resident of a Con�</p> <p style="position:absolute;top:735px;left:18px;white-space:nowrap" class="ft180">tracting State in respect of professional servi�</p> <p style="position:absolute;top:755px;left:17px;white-space:nowrap" class="ft180">ces or other activities of an independent cha�</p> <p style="position:absolute;top:774px;left:18px;white-space:nowrap" class="ft180">racter shall be taxable only in that State ex�</p> <p style="position:absolute;top:794px;left:18px;white-space:nowrap" class="ft180">cept in the following circumstances, when </p> <p style="position:absolute;top:813px;left:18px;white-space:nowrap" class="ft180">such inc ome may also be taxed in the other </p> <p style="position:absolute;top:832px;left:17px;white-space:nowrap" class="ft180">Contracting State: </p> <p style="position:absolute;top:853px;left:34px;white-space:nowrap" class="ft180">a) If he has a fixed base available to him in </p> <p style="position:absolute;top:872px;left:18px;white-space:nowrap" class="ft180">the other Contracting State for the purpose of </p> <p style="position:absolute;top:892px;left:19px;white-space:nowrap" class="ft180">performing his activities; in that case, only so </p> <p style="position:absolute;top:911px;left:19px;white-space:nowrap" class="ft180">much of the income as is attributable to that </p> <p style="position:absolute;top:931px;left:18px;white-space:nowrap" class="ft180">fixed base may be taxed in that other State; </p> <p style="position:absolute;top:949px;left:18px;white-space:nowrap" class="ft180">or </p> <p style="position:absolute;top:989px;left:35px;white-space:nowrap" class="ft180">b) If his stay in th e other Contracting State </p> <p style="position:absolute;top:1009px;left:18px;white-space:nowrap" class="ft180">is for a period or periods amounting to or </p> <p style="position:absolute;top:1028px;left:17px;white-space:nowrap" class="ft180">exceeding in the aggregate 90 days within any </p> <p style="position:absolute;top:1047px;left:19px;white-space:nowrap" class="ft180">twelve-month period; in that case, only so </p> <p style="position:absolute;top:666px;left:394px;white-space:nowrap" class="ft185"><i>Artikel 14 <br/>Sj�lvst�ndig yrkesut�vning </i></p> <p style="position:absolute;top:718px;left:410px;white-space:nowrap" class="ft180">1. Inkomst, som person med hemvist i en </p> <p style="position:absolute;top:737px;left:394px;white-space:nowrap" class="ft180">avtalsslutande stat f�rv�rvar genom att ut�va </p> <p style="position:absolute;top:757px;left:393px;white-space:nowrap" class="ft180">fritt yrke eller annan sj�lvst�ndig verksam�</p> <p style="position:absolute;top:777px;left:394px;white-space:nowrap" class="ft180">het, beskattas endast i denna stat utom i f�l�</p> <p style="position:absolute;top:796px;left:393px;white-space:nowrap" class="ft180">jande fall d� inkomsten f�r beskattas �ven i </p> <p style="position:absolute;top:816px;left:393px;white-space:nowrap" class="ft180">den andra avtalsslutande staten; </p> <p style="position:absolute;top:855px;left:410px;white-space:nowrap" class="ft180">a) om han i den andra avtalsslutande staten </p> <p style="position:absolute;top:875px;left:394px;white-space:nowrap" class="ft180">har stadigvarande anordning, som regelm�s�</p> <p style="position:absolute;top:894px;left:393px;white-space:nowrap" class="ft180">sigt st�r till hans f�rfogande f�r att ut�va </p> <p style="position:absolute;top:914px;left:394px;white-space:nowrap" class="ft180">verksamheten; i s�dant fall f�r endast s� stor </p> <p style="position:absolute;top:934px;left:393px;white-space:nowrap" class="ft180">del av inkomsten beskattas i denna andra </p> <p style="position:absolute;top:953px;left:393px;white-space:nowrap" class="ft180">avtalsslutande stat, som �r h�nf�rlig till den�</p> <p style="position:absolute;top:972px;left:394px;white-space:nowrap" class="ft180">na stadigvarande anordning, eller </p> <p style="position:absolute;top:992px;left:410px;white-space:nowrap" class="ft180">b) om han vistas i den andra avtalsslutande </p> <p style="position:absolute;top:1011px;left:393px;white-space:nowrap" class="ft180">staten under tidrymd eller tidrymder som </p> <p style="position:absolute;top:1031px;left:393px;white-space:nowrap" class="ft180">sammanlagt uppg�r till eller �verstiger 90 da�</p> <p style="position:absolute;top:1050px;left:393px;white-space:nowrap" class="ft180">gar under en tolvm�nadersperiod; i s�dant </p> <p style="position:absolute;top:1091px;left:19px;white-space:nowrap" class="ft180">1170 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft183">�</p> </div> <div id="page19-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:18px;left:303px;white-space:nowrap" class="ft190"><i><b>-/ </b></i></p> <p style="position:absolute;top:58px;left:667px;white-space:nowrap" class="ft191">SFS 1989:676 </p> <p style="position:absolute;top:104px;left:65px;white-space:nowrap" class="ft192">much of the income as is derived from his </p> <p style="position:absolute;top:124px;left:65px;white-space:nowrap" class="ft192">activities performed in that other State may </p> <p style="position:absolute;top:143px;left:66px;white-space:nowrap" class="ft192">be taxed in that other State; or </p> <p style="position:absolute;top:163px;left:81px;white-space:nowrap" class="ft192">c) If the remuneration for his activities in </p> <p style="position:absolute;top:182px;left:65px;white-space:nowrap" class="ft192">the other Contracting State is paid by a resi�</p> <p style="position:absolute;top:202px;left:65px;white-space:nowrap" class="ft192">dent of that Contracting State or is borne by a </p> <p style="position:absolute;top:222px;left:65px;white-space:nowrap" class="ft192">permanent establishment or a fixed base situ�</p> <p style="position:absolute;top:241px;left:64px;white-space:nowrap" class="ft192">ated in that Contracting State; in that case, </p> <p style="position:absolute;top:261px;left:65px;white-space:nowrap" class="ft192">only so much of the remuneration as is de�</p> <p style="position:absolute;top:281px;left:65px;white-space:nowrap" class="ft192">rived therefrom may be taxed in that other </p> <p style="position:absolute;top:301px;left:64px;white-space:nowrap" class="ft192">State. </p> <p style="position:absolute;top:320px;left:81px;white-space:nowrap" class="ft192">2. The term &#34;professional services&#34; inclu�</p> <p style="position:absolute;top:340px;left:65px;white-space:nowrap" class="ft192">des especially independent scientific, litera�</p> <p style="position:absolute;top:360px;left:65px;white-space:nowrap" class="ft192">ry, artistic, educational or teaching activities </p> <p style="position:absolute;top:380px;left:63px;white-space:nowrap" class="ft192">as well as the independent activities of physi�</p> <p style="position:absolute;top:400px;left:64px;white-space:nowrap" class="ft195">cians, lawyers, engineers, architects, dentists <br/>and accountants. </p> <p style="position:absolute;top:103px;left:447px;white-space:nowrap" class="ft195">fall f�r endast s� stor del av inkomsten be�<br/>skattas i denna andra stat som �r h�nf�rlig </p> <p style="position:absolute;top:143px;left:447px;white-space:nowrap" class="ft192">till verksamheten som ut�vas d�r, eller </p> <p style="position:absolute;top:163px;left:463px;white-space:nowrap" class="ft192">c) om ers�ttningen f�r hans verksamhet i </p> <p style="position:absolute;top:183px;left:447px;white-space:nowrap" class="ft192">den andra avtalsslutande staten betalas av </p> <p style="position:absolute;top:203px;left:448px;white-space:nowrap" class="ft192">person med hemvist i denna avtalsslutande </p> <p style="position:absolute;top:223px;left:447px;white-space:nowrap" class="ft192">stat eller belastar fast driftst�lle eller stadig�</p> <p style="position:absolute;top:242px;left:447px;white-space:nowrap" class="ft192">varande anordning i denna avtalsslutande </p> <p style="position:absolute;top:263px;left:447px;white-space:nowrap" class="ft192">stat; i s�dant fall f�r endast s� stor del av </p> <p style="position:absolute;top:282px;left:447px;white-space:nowrap" class="ft192">inkomsten som f�rv�rvas d�rifr�n beskattas i </p> <p style="position:absolute;top:301px;left:447px;white-space:nowrap" class="ft192">denna andra stat. </p> <p style="position:absolute;top:322px;left:464px;white-space:nowrap" class="ft192">2. Uttrycket &#34;fritt yrke&#34; inbegriper s�rskilt </p> <p style="position:absolute;top:342px;left:447px;white-space:nowrap" class="ft192">sj�lvst�ndig vetenskaplig, litter�r och konst�</p> <p style="position:absolute;top:361px;left:447px;white-space:nowrap" class="ft195">n�rlig verksamhet, uppfostrings- och under�<br/>visningsverksamhet samt s�dan sj�lvst�ndig </p> <p style="position:absolute;top:401px;left:447px;white-space:nowrap" class="ft192">verksamhet som l�kare, advokat, ingenj�r, </p> <p style="position:absolute;top:421px;left:446px;white-space:nowrap" class="ft192">arkitekt, tandl�kare och revisor ut�var. </p> <p style="position:absolute;top:468px;left:67px;white-space:nowrap" class="ft196"><i>Artide 15 <br/>Dependent personal services </i></p> <p style="position:absolute;top:520px;left:87px;white-space:nowrap" class="ft192">1. Subject to the provisions of Artides 16, </p> <p style="position:absolute;top:540px;left:67px;white-space:nowrap" class="ft192">18, 19, 20 and 21 salaries, wages and other </p> <p style="position:absolute;top:560px;left:66px;white-space:nowrap" class="ft192">similar remuneration, other than a pension, </p> <p style="position:absolute;top:580px;left:66px;white-space:nowrap" class="ft192">derived by a resident of a Contracting State </p> <p style="position:absolute;top:600px;left:67px;white-space:nowrap" class="ft192">in respect of an employment shall be taxable </p> <p style="position:absolute;top:620px;left:66px;white-space:nowrap" class="ft192">only in that State unless the employment is </p> <p style="position:absolute;top:640px;left:66px;white-space:nowrap" class="ft192">exercised in the other Contracting State. If </p> <p style="position:absolute;top:659px;left:66px;white-space:nowrap" class="ft192">the employment is so exercised, such remu�</p> <p style="position:absolute;top:679px;left:66px;white-space:nowrap" class="ft192">neration as is derived therefrom may be tax�</p> <p style="position:absolute;top:699px;left:65px;white-space:nowrap" class="ft192">ed in that other State. </p> <p style="position:absolute;top:719px;left:83px;white-space:nowrap" class="ft192">2. Notwithstanding the provisions of pa�</p> <p style="position:absolute;top:739px;left:67px;white-space:nowrap" class="ft192">ragraph 1, remuneration derived by a resi�</p> <p style="position:absolute;top:759px;left:66px;white-space:nowrap" class="ft192">dent of a Contracting State in respect of an </p> <p style="position:absolute;top:779px;left:65px;white-space:nowrap" class="ft192">employment exercised in the other Contract�</p> <p style="position:absolute;top:799px;left:66px;white-space:nowrap" class="ft195">ing State shall be taxable only in the first-<br/>mentioned State if: </p> <p style="position:absolute;top:838px;left:81px;white-space:nowrap" class="ft192">a) the recipient is present in the other State </p> <p style="position:absolute;top:858px;left:65px;white-space:nowrap" class="ft192">for a period or periods not exceeding in the </p> <p style="position:absolute;top:877px;left:64px;white-space:nowrap" class="ft192">aggregate 183 days within any twelve-month </p> <p style="position:absolute;top:898px;left:65px;white-space:nowrap" class="ft192">period, and </p> <p style="position:absolute;top:917px;left:81px;white-space:nowrap" class="ft192">b) the remuneration is paid by, or on be�</p> <p style="position:absolute;top:937px;left:64px;white-space:nowrap" class="ft197">half of, an employer who is not a resident of <br/>the other State, and </p> <p style="position:absolute;top:977px;left:80px;white-space:nowrap" class="ft192">c) the remuneration is not borne by a per�</p> <p style="position:absolute;top:997px;left:65px;white-space:nowrap" class="ft192">manent establishment or a fixed base which </p> <p style="position:absolute;top:1017px;left:64px;white-space:nowrap" class="ft192">the employer has in the other State. </p> <p style="position:absolute;top:1037px;left:80px;white-space:nowrap" class="ft192">3. Notwithstanding the preceding provi�</p> <p style="position:absolute;top:1057px;left:64px;white-space:nowrap" class="ft192">sions of this Article, remuneration derived in </p> <p style="position:absolute;top:1077px;left:64px;white-space:nowrap" class="ft192">respect of an employment exercised aboard a </p> <p style="position:absolute;top:469px;left:449px;white-space:nowrap" class="ft196"><i>Artikel 15 <br/>Enskild tj�nst </i></p> <p style="position:absolute;top:521px;left:466px;white-space:nowrap" class="ft192">1. Om inte best�mmelserna i artiklarna 16, </p> <p style="position:absolute;top:541px;left:450px;white-space:nowrap" class="ft192">18, 19, 20 och 21 f�ranleder annat, beskattas </p> <p style="position:absolute;top:561px;left:448px;white-space:nowrap" class="ft192">l�n och annan liknande ers�ttning, med un�</p> <p style="position:absolute;top:580px;left:448px;white-space:nowrap" class="ft192">dantag f�r pension, som person med hemvist </p> <p style="position:absolute;top:600px;left:449px;white-space:nowrap" class="ft192">i en avtalsslutande stat uppb�r p� grund av </p> <p style="position:absolute;top:620px;left:448px;white-space:nowrap" class="ft192">anst�llning endast i denna stat, s�vida inte </p> <p style="position:absolute;top:640px;left:448px;white-space:nowrap" class="ft192">arbetet utf�rs i den andra avtalsslutande sta�</p> <p style="position:absolute;top:660px;left:448px;white-space:nowrap" class="ft192">ten. Om arbetet utf�rs i denna andra stat, f�r </p> <p style="position:absolute;top:679px;left:447px;white-space:nowrap" class="ft192">ers�ttning som uppb�rs f�r arbetet beskattas </p> <p style="position:absolute;top:700px;left:447px;white-space:nowrap" class="ft192">d�r. </p> <p style="position:absolute;top:718px;left:465px;white-space:nowrap" class="ft192">2. Utan hinder av best�mmelserna i punkt </p> <p style="position:absolute;top:738px;left:449px;white-space:nowrap" class="ft192">1 beskattas ers�ttning, som person med </p> <p style="position:absolute;top:758px;left:449px;white-space:nowrap" class="ft192">hemvist i en avtalsslutande Stat uppb�r f�r </p> <p style="position:absolute;top:777px;left:447px;white-space:nowrap" class="ft192">arbete som utf�rs i den andra avtalsslutande </p> <p style="position:absolute;top:797px;left:448px;white-space:nowrap" class="ft192">staten, endast i den f�rstn�mnda staten, om </p> <p style="position:absolute;top:837px;left:462px;white-space:nowrap" class="ft192">a) mottagaren vistas i den andra staten un�</p> <p style="position:absolute;top:857px;left:446px;white-space:nowrap" class="ft192">der tidrymd eller tidrymder som sammanlagt </p> <p style="position:absolute;top:877px;left:446px;white-space:nowrap" class="ft192">inte �verstiger 183 dagar under en tolvm�na-</p> <p style="position:absolute;top:897px;left:446px;white-space:nowrap" class="ft192">dersperiod, och </p> <p style="position:absolute;top:916px;left:463px;white-space:nowrap" class="ft192">b) ers�ttningen betalas av arbetsgivare som </p> <p style="position:absolute;top:936px;left:446px;white-space:nowrap" class="ft192">inte har hemvist i d en andra staten eller p� </p> <p style="position:absolute;top:956px;left:446px;white-space:nowrap" class="ft192">dennes v�gnar, samt </p> <p style="position:absolute;top:975px;left:462px;white-space:nowrap" class="ft192">c) ers�ttningen inte belastar fast driftst�lle </p> <p style="position:absolute;top:995px;left:446px;white-space:nowrap" class="ft192">eller stadigvarande anordning som arbetsgi�</p> <p style="position:absolute;top:1015px;left:447px;white-space:nowrap" class="ft192">varen har i den andra staten. </p> <p style="position:absolute;top:1034px;left:463px;white-space:nowrap" class="ft192">3. Utan hinder av f�reg�ende best�mmel�</p> <p style="position:absolute;top:1055px;left:446px;white-space:nowrap" class="ft192">ser i denna artikel beskattas ers�ttning f�r </p> <p style="position:absolute;top:1074px;left:445px;white-space:nowrap" class="ft192">arbete, som utf�rs ombord p� skepp eller </p> <p style="position:absolute;top:1120px;left:740px;white-space:nowrap" class="ft192">1171 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft194">�</p> </div> <div id="page20-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:39px;left:10px;white-space:nowrap" class="ft200">SFS 1989:676 </p> <p style="position:absolute;top:84px;left:5px;white-space:nowrap" class="ft201">ship or aircraft operated in international traf�</p> <p style="position:absolute;top:104px;left:5px;white-space:nowrap" class="ft201">fic by an enterprise of a Contracting State </p> <p style="position:absolute;top:124px;left:5px;white-space:nowrap" class="ft201">shall be taxable only in that State. Where a </p> <p style="position:absolute;top:143px;left:6px;white-space:nowrap" class="ft201">resident of Sweden derives remuneration in </p> <p style="position:absolute;top:163px;left:7px;white-space:nowrap" class="ft201">respect of an employment exercised aboard </p> <p style="position:absolute;top:183px;left:6px;white-space:nowrap" class="ft201">an aircraft operated in international traffic </p> <p style="position:absolute;top:203px;left:7px;white-space:nowrap" class="ft201">by t he air transport consortium Scandinavi�</p> <p style="position:absolute;top:223px;left:6px;white-space:nowrap" class="ft201">an Airlines System (SAS), such remuneration </p> <p style="position:absolute;top:243px;left:7px;white-space:nowrap" class="ft201">shall be taxable only in Sweden. </p> <p style="position:absolute;top:85px;left:388px;white-space:nowrap" class="ft201">luftfartyg som anv�nds i inte rnationell trafik </p> <p style="position:absolute;top:105px;left:388px;white-space:nowrap" class="ft201">av ett f�retag i en avtalsslutande stat. endast i </p> <p style="position:absolute;top:124px;left:388px;white-space:nowrap" class="ft201">denna stat. Om person med hemvist i Sverige </p> <p style="position:absolute;top:144px;left:389px;white-space:nowrap" class="ft201">uppb�r inkomst av arbete, vilket utf�rs om�</p> <p style="position:absolute;top:164px;left:389px;white-space:nowrap" class="ft201">bord p� ett luftfartyg som anv�nds i inte rna�</p> <p style="position:absolute;top:183px;left:389px;white-space:nowrap" class="ft201">tionell trafik av luftfartskonsortiet Scandi� </p> <p style="position:absolute;top:203px;left:389px;white-space:nowrap" class="ft201">navian Airlines System (SAS), beskattas in�</p> <p style="position:absolute;top:222px;left:389px;white-space:nowrap" class="ft201">komsten endast i Sverige. </p> <p style="position:absolute;top:291px;left:8px;white-space:nowrap" class="ft202"><i>Anicle 16 </i></p> <p style="position:absolute;top:318px;left:9px;white-space:nowrap" class="ft204"><i>Direciors' fcci and remuneration of top-level <br/>managerial qfjieial.s </i></p> <p style="position:absolute;top:362px;left:33px;white-space:nowrap" class="ft201">1. Directors' fees and other similar pay�</p> <p style="position:absolute;top:382px;left:10px;white-space:nowrap" class="ft201">ments derived by a resident of a Contracting </p> <p style="position:absolute;top:402px;left:9px;white-space:nowrap" class="ft201">State in his capacity as a member of the </p> <p style="position:absolute;top:421px;left:10px;white-space:nowrap" class="ft201">board of directors of a company which is a </p> <p style="position:absolute;top:441px;left:11px;white-space:nowrap" class="ft201">resident of the other Contracting State may </p> <p style="position:absolute;top:461px;left:10px;white-space:nowrap" class="ft201">be taxed in that other State. </p> <p style="position:absolute;top:481px;left:27px;white-space:nowrap" class="ft201">2. Salaries, wages and other similar remu�</p> <p style="position:absolute;top:501px;left:11px;white-space:nowrap" class="ft201">neration derived by a resident of a Contract�</p> <p style="position:absolute;top:520px;left:11px;white-space:nowrap" class="ft201">ing State in his capacity as an official in a </p> <p style="position:absolute;top:540px;left:11px;white-space:nowrap" class="ft201">top-level managerial position of a company </p> <p style="position:absolute;top:560px;left:11px;white-space:nowrap" class="ft201">which is a resident of the other Contracting </p> <p style="position:absolute;top:580px;left:11px;white-space:nowrap" class="ft201">State may be taxed in that other State. </p> <p style="position:absolute;top:290px;left:389px;white-space:nowrap" class="ft204"><i>Artikel 16 <br/>Styrelsearvode och ers�ttning till tj�nstem�n i <br/>h�gre J�retagsledande st�llning </i></p> <p style="position:absolute;top:361px;left:407px;white-space:nowrap" class="ft201">1. Styrelsearvode och annan liknande er�</p> <p style="position:absolute;top:381px;left:389px;white-space:nowrap" class="ft201">s�ttning, som person med hemvist i en av�</p> <p style="position:absolute;top:401px;left:390px;white-space:nowrap" class="ft201">talsslutande stat uppb�r i egenskap av med�</p> <p style="position:absolute;top:421px;left:390px;white-space:nowrap" class="ft201">lem i styrelse i b olag med hemvist i den andra </p> <p style="position:absolute;top:440px;left:390px;white-space:nowrap" class="ft206">avtalsslutande staten, f�r beskattas i denna <br/>andra stat. </p> <p style="position:absolute;top:480px;left:407px;white-space:nowrap" class="ft201">2. L�n och liknande ers�ttning, som person </p> <p style="position:absolute;top:500px;left:391px;white-space:nowrap" class="ft201">med hemvist i en avtalsslutande stat uppb�r i </p> <p style="position:absolute;top:520px;left:390px;white-space:nowrap" class="ft201">egenskap av tj�nsteman i h�gre foretagsle-</p> <p style="position:absolute;top:540px;left:390px;white-space:nowrap" class="ft201">dande st�llning i bolag med hemvist i den </p> <p style="position:absolute;top:560px;left:391px;white-space:nowrap" class="ft201">andra avtalsslutande staten, f�r beskattas i </p> <p style="position:absolute;top:580px;left:390px;white-space:nowrap" class="ft201">denna andra stat. </p> <p style="position:absolute;top:628px;left:18px;white-space:nowrap" class="ft202"><i>Artide 17 </i></p> <p style="position:absolute;top:655px;left:19px;white-space:nowrap" class="ft202"><i>Income earned by entertainers and athletes </i></p> <p style="position:absolute;top:699px;left:41px;white-space:nowrap" class="ft201">1. Notwithstanding the provisions of Ar�</p> <p style="position:absolute;top:718px;left:18px;white-space:nowrap" class="ft201">ticles 14 and 15, income derived by a resident </p> <p style="position:absolute;top:738px;left:18px;white-space:nowrap" class="ft201">of a Contracting State as an entertainer, such </p> <p style="position:absolute;top:758px;left:18px;white-space:nowrap" class="ft201">as theatre, motion picture, radio or television </p> <p style="position:absolute;top:778px;left:18px;white-space:nowrap" class="ft201">artiste, or a musician, or as an athlete, from </p> <p style="position:absolute;top:797px;left:19px;white-space:nowrap" class="ft201">his personal activities as such exercised in the </p> <p style="position:absolute;top:817px;left:18px;white-space:nowrap" class="ft201">other Contracting State, may be taxed in that </p> <p style="position:absolute;top:836px;left:18px;white-space:nowrap" class="ft201">other State. </p> <p style="position:absolute;top:857px;left:36px;white-space:nowrap" class="ft201">2. Where income in respect of personal </p> <p style="position:absolute;top:876px;left:19px;white-space:nowrap" class="ft201">activities exercised by an entertainer or an </p> <p style="position:absolute;top:896px;left:19px;white-space:nowrap" class="ft201">athlete in his capacity as such accrues not to </p> <p style="position:absolute;top:915px;left:19px;white-space:nowrap" class="ft201">the entertainer or athlete himself but to an�</p> <p style="position:absolute;top:935px;left:19px;white-space:nowrap" class="ft201">other person, that income may, notwith�</p> <p style="position:absolute;top:955px;left:19px;white-space:nowrap" class="ft201">standing the provisions of Articles 7, 14 and </p> <p style="position:absolute;top:974px;left:20px;white-space:nowrap" class="ft201">15, be taxed in the Contracting State in which </p> <p style="position:absolute;top:994px;left:20px;white-space:nowrap" class="ft201">the activities of the entertainer or athlete are </p> <p style="position:absolute;top:1012px;left:20px;white-space:nowrap" class="ft201">exercised. </p> <p style="position:absolute;top:1033px;left:37px;white-space:nowrap" class="ft201">3. Notwithstanding the provisions of Artic�</p> <p style="position:absolute;top:1052px;left:20px;white-space:nowrap" class="ft201">les 7 and 14, where the activities mentioned </p> <p style="position:absolute;top:628px;left:397px;white-space:nowrap" class="ft202"><i>Artikel 17 </i></p> <p style="position:absolute;top:656px;left:398px;white-space:nowrap" class="ft202"><i>Inkomst som f�rv�rvas av underh�llningsar�</i></p> <p style="position:absolute;top:676px;left:397px;white-space:nowrap" class="ft202"><i>tister och idrottsm�n </i></p> <p style="position:absolute;top:699px;left:414px;white-space:nowrap" class="ft201">1. Utan hinder av best�mmelserna i artik�</p> <p style="position:absolute;top:719px;left:397px;white-space:nowrap" class="ft201">larna 14 och 15 f�r inkomst, som person med </p> <p style="position:absolute;top:739px;left:397px;white-space:nowrap" class="ft206">hemvist i en avta lsslutande stat f�rv�rvar ge�<br/>nom sin personliga verksamhet i d en andra </p> <p style="position:absolute;top:779px;left:396px;white-space:nowrap" class="ft201">avtalsslutande staten i egenskap av artist, s�</p> <p style="position:absolute;top:799px;left:397px;white-space:nowrap" class="ft201">som teater- eller filmsk�despelare, radio- el�</p> <p style="position:absolute;top:818px;left:397px;white-space:nowrap" class="ft201">ler televisionsartist eller musiker, eller av </p> <p style="position:absolute;top:838px;left:398px;white-space:nowrap" class="ft201">idrottsman, beskattas i denna andra stat. </p> <p style="position:absolute;top:858px;left:414px;white-space:nowrap" class="ft201">2. I fall d � inkomst genom personlig verk�</p> <p style="position:absolute;top:878px;left:397px;white-space:nowrap" class="ft201">samhet, som artist eller idrottsman ut�var i </p> <p style="position:absolute;top:897px;left:398px;white-space:nowrap" class="ft201">denna egenskap, inte tillfaller artisten eller </p> <p style="position:absolute;top:917px;left:398px;white-space:nowrap" class="ft201">idrottsmannen sj�lv utan annan person, f�r </p> <p style="position:absolute;top:937px;left:398px;white-space:nowrap" class="ft201">denna inkomst, utan hinder av best�mmel�</p> <p style="position:absolute;top:956px;left:398px;white-space:nowrap" class="ft201">serna i artiklarna 7,14 och 15, beskattas i den </p> <p style="position:absolute;top:976px;left:398px;white-space:nowrap" class="ft201">avtalsslutande stat d�r artisten eller idrotts�</p> <p style="position:absolute;top:995px;left:399px;white-space:nowrap" class="ft201">mannen ut�var verksamheten. </p> <p style="position:absolute;top:1034px;left:415px;white-space:nowrap" class="ft201">3. I fall d� d en personliga verksamhet som </p> <p style="position:absolute;top:1054px;left:399px;white-space:nowrap" class="ft201">ut�vas av s�dan artist eller idrottsman som </p> <p style="position:absolute;top:1096px;left:24px;white-space:nowrap" class="ft201">1172 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft203">�</p> </div> <div id="page21-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:13px;left:316px;white-space:nowrap" class="ft210"><b>/ </b></p> <p style="position:absolute;top:58px;left:665px;white-space:nowrap" class="ft211">SFS 1989:676 </p> <p style="position:absolute;top:103px;left:65px;white-space:nowrap" class="ft212">in paragraph I ar e provided in a Contracting </p> <p style="position:absolute;top:122px;left:64px;white-space:nowrap" class="ft212">State by an enterprise of the other Contract�</p> <p style="position:absolute;top:142px;left:65px;white-space:nowrap" class="ft212">ing State the profits derived from providing </p> <p style="position:absolute;top:161px;left:64px;white-space:nowrap" class="ft212">these activities by such an enterprise may be </p> <p style="position:absolute;top:181px;left:64px;white-space:nowrap" class="ft212">taxed in the first-mentioned State unless the </p> <p style="position:absolute;top:201px;left:64px;white-space:nowrap" class="ft212">enterprise is substantially supported by pub�</p> <p style="position:absolute;top:220px;left:64px;white-space:nowrap" class="ft212">lic f unds of the other Contracting State, in�</p> <p style="position:absolute;top:240px;left:64px;white-space:nowrap" class="ft212">cluding any political subdivision or local au�</p> <p style="position:absolute;top:260px;left:64px;white-space:nowrap" class="ft212">thority in connection with the provision of </p> <p style="position:absolute;top:280px;left:63px;white-space:nowrap" class="ft212">such activities. </p> <p style="position:absolute;top:359px;left:80px;white-space:nowrap" class="ft212">4. The provisions of paragraphs 1 and 2 of </p> <p style="position:absolute;top:380px;left:63px;white-space:nowrap" class="ft212">this Article shall not apply to remuneration </p> <p style="position:absolute;top:399px;left:62px;white-space:nowrap" class="ft212">or profits, salaries, wages and similar income </p> <p style="position:absolute;top:419px;left:63px;white-space:nowrap" class="ft212">derived from activities performed in a Con�</p> <p style="position:absolute;top:439px;left:63px;white-space:nowrap" class="ft212">tracting State by an entertainer or an athlete </p> <p style="position:absolute;top:459px;left:63px;white-space:nowrap" class="ft212">if the visit to that Contracting State is subs�</p> <p style="position:absolute;top:479px;left:62px;white-space:nowrap" class="ft212">tantially supported by public funds of the </p> <p style="position:absolute;top:499px;left:62px;white-space:nowrap" class="ft212">other Contracting State, including any politi�</p> <p style="position:absolute;top:519px;left:62px;white-space:nowrap" class="ft212">cal subdivision or local authority thereof. </p> <p style="position:absolute;top:103px;left:447px;white-space:nowrap" class="ft212">avses i punkt 1 t illhandah�lls i en avtalsslu�</p> <p style="position:absolute;top:123px;left:447px;white-space:nowrap" class="ft212">tande stat av ett f�retag i den andra avtalsslu�</p> <p style="position:absolute;top:143px;left:447px;white-space:nowrap" class="ft212">tande staten, f�r - utan hinder av best�m�</p> <p style="position:absolute;top:163px;left:447px;white-space:nowrap" class="ft212">melserna i artiklarna 7 och 14 - inkomst, </p> <p style="position:absolute;top:183px;left:446px;white-space:nowrap" class="ft212">som s�dant f�retag f�rv�rvar genom a tt till�</p> <p style="position:absolute;top:203px;left:447px;white-space:nowrap" class="ft212">handah�lla s�dan verksamhet, beskattas i </p> <p style="position:absolute;top:223px;left:447px;white-space:nowrap" class="ft212">den avtalsslutande stat d�r verksamheten ut�</p> <p style="position:absolute;top:242px;left:447px;white-space:nowrap" class="ft212">�vas, om inte f�retaget i sa mband med till�</p> <p style="position:absolute;top:263px;left:447px;white-space:nowrap" class="ft212">handah�llandet av verksamheten till v�sent�</p> <p style="position:absolute;top:282px;left:447px;white-space:nowrap" class="ft212">lig del finansieras av allm�nna medel fr�n </p> <p style="position:absolute;top:302px;left:447px;white-space:nowrap" class="ft212">den andra avtalsslutande staten eller fr�n en </p> <p style="position:absolute;top:322px;left:446px;white-space:nowrap" class="ft212">av dess politiska underavdelningar eller loka�</p> <p style="position:absolute;top:341px;left:446px;white-space:nowrap" class="ft212">la myndigheter. </p> <p style="position:absolute;top:362px;left:462px;white-space:nowrap" class="ft212">4. Best�mmelserna i punkterna 1 och 2 i </p> <p style="position:absolute;top:382px;left:446px;white-space:nowrap" class="ft212">denna artikel till�mpas inte p� vinst, l�n och </p> <p style="position:absolute;top:402px;left:446px;white-space:nowrap" class="ft212">liknande inkomst fr�n verksamhet som ut�</p> <p style="position:absolute;top:421px;left:445px;white-space:nowrap" class="ft212">�vas i en avtalsslutande stat av artist eller </p> <p style="position:absolute;top:441px;left:446px;white-space:nowrap" class="ft212">idrottsman, om hans vistelse i d enna avtals�</p> <p style="position:absolute;top:461px;left:445px;white-space:nowrap" class="ft212">slutande stat till v�sentlig del bekostas av </p> <p style="position:absolute;top:481px;left:445px;white-space:nowrap" class="ft212">allm�nna medel fr�n den andra avtalsslutan�</p> <p style="position:absolute;top:501px;left:445px;white-space:nowrap" class="ft212">de staten eller fr�n en av dess politiska under�</p> <p style="position:absolute;top:520px;left:445px;white-space:nowrap" class="ft212">avdelningar eller lokala myndigheter. </p> <p style="position:absolute;top:567px;left:64px;white-space:nowrap" class="ft213"><i>Artide 18 </i></p> <p style="position:absolute;top:595px;left:63px;white-space:nowrap" class="ft213"><i>Government service </i></p> <p style="position:absolute;top:619px;left:85px;white-space:nowrap" class="ft212">1. a) Remuneration, other than a pension, </p> <p style="position:absolute;top:639px;left:64px;white-space:nowrap" class="ft212">paid by a Contracting State or a political </p> <p style="position:absolute;top:659px;left:63px;white-space:nowrap" class="ft212">subdivision or a local authority thereof to an </p> <p style="position:absolute;top:679px;left:64px;white-space:nowrap" class="ft212">individual in respect of services rendered to </p> <p style="position:absolute;top:699px;left:63px;white-space:nowrap" class="ft215">that State or subdivision or authority shall be <br/>taxable only in that State. </p> <p style="position:absolute;top:759px;left:79px;white-space:nowrap" class="ft212">b) However, such remuneration shall be </p> <p style="position:absolute;top:778px;left:62px;white-space:nowrap" class="ft212">taxable only in the other Contracting State if </p> <p style="position:absolute;top:798px;left:62px;white-space:nowrap" class="ft212">the services are rendered in that State and the </p> <p style="position:absolute;top:818px;left:62px;white-space:nowrap" class="ft212">individual is a resident of that State who; </p> <p style="position:absolute;top:838px;left:95px;white-space:nowrap" class="ft212">(i) is a national of that State; or </p> <p style="position:absolute;top:858px;left:94px;white-space:nowrap" class="ft212">(ii) did not become a resident of that </p> <p style="position:absolute;top:877px;left:61px;white-space:nowrap" class="ft215">State solely for the purpose of rendering the <br/>services. </p> <p style="position:absolute;top:917px;left:78px;white-space:nowrap" class="ft212">2. a) Any pe nsion paid by, or out of funds </p> <p style="position:absolute;top:938px;left:61px;white-space:nowrap" class="ft212">created by, a Contracting State or a political </p> <p style="position:absolute;top:957px;left:60px;white-space:nowrap" class="ft212">subdivision or a local authority thereof to an </p> <p style="position:absolute;top:977px;left:61px;white-space:nowrap" class="ft215">individual in respect of services rendered to <br/>that State or subdivision or authority shall be <br/>taxable only in that State. </p> <p style="position:absolute;top:1057px;left:77px;white-space:nowrap" class="ft212">b) However, such pension shall be taxable </p> <p style="position:absolute;top:1077px;left:60px;white-space:nowrap" class="ft212">only in the other Contracting State if the </p> <p style="position:absolute;top:569px;left:447px;white-space:nowrap" class="ft216"><i>Artikel IS <br/>Offentlig tj�nst </i></p> <p style="position:absolute;top:620px;left:463px;white-space:nowrap" class="ft212">1. a) Ers�ttning (med undantag f�r pen�</p> <p style="position:absolute;top:641px;left:446px;white-space:nowrap" class="ft212">sion), som betalas av en avtalsslutande stat, </p> <p style="position:absolute;top:660px;left:446px;white-space:nowrap" class="ft212">dess politiska underavdelningar eller lokala </p> <p style="position:absolute;top:680px;left:447px;white-space:nowrap" class="ft212">myndigheter till fysisk person p� grund av </p> <p style="position:absolute;top:700px;left:446px;white-space:nowrap" class="ft212">arbete som utf�rs i denna stats, dess politiska </p> <p style="position:absolute;top:720px;left:446px;white-space:nowrap" class="ft212">underavdelningars eller lokala myndigheters </p> <p style="position:absolute;top:740px;left:446px;white-space:nowrap" class="ft212">tj�nst, beskattas endast i denna s tat. </p> <p style="position:absolute;top:759px;left:462px;white-space:nowrap" class="ft212">b) S�dan ers�ttning beskattas emellertid </p> <p style="position:absolute;top:779px;left:444px;white-space:nowrap" class="ft212">endast i den a ndra avtalsslutande staten, om </p> <p style="position:absolute;top:799px;left:444px;white-space:nowrap" class="ft212">arbetet utf�rs i denna stat och personen i </p> <p style="position:absolute;top:818px;left:444px;white-space:nowrap" class="ft212">fr�ga har hemvist i denna stat och </p> <p style="position:absolute;top:838px;left:461px;white-space:nowrap" class="ft212">1) �r medborgare i denna stat, eller </p> <p style="position:absolute;top:858px;left:461px;white-space:nowrap" class="ft212">2) inte fick hemvist i denna stat uteslutan�</p> <p style="position:absolute;top:878px;left:443px;white-space:nowrap" class="ft212">de f�r att utf�ra arbetet. </p> <p style="position:absolute;top:917px;left:460px;white-space:nowrap" class="ft212">2. a) Pension, som betalas av, eller fr�n </p> <p style="position:absolute;top:937px;left:444px;white-space:nowrap" class="ft212">fonder inr�ttade av, en avtalsslutande stat, </p> <p style="position:absolute;top:957px;left:443px;white-space:nowrap" class="ft212">dess politiska underavdelningar eller lokala </p> <p style="position:absolute;top:976px;left:443px;white-space:nowrap" class="ft212">myndigheter till fysisk person p� grund av </p> <p style="position:absolute;top:996px;left:443px;white-space:nowrap" class="ft212">arbete som ulf�rts i denna stats, dess poli�</p> <p style="position:absolute;top:1016px;left:443px;white-space:nowrap" class="ft212">tiska underavdelningars eller lokala myndig�</p> <p style="position:absolute;top:1036px;left:443px;white-space:nowrap" class="ft212">heters tj�nst, beskattas endast i denna stat. </p> <p style="position:absolute;top:1055px;left:460px;white-space:nowrap" class="ft212">b) S�dan pension beskattas emellertid en�</p> <p style="position:absolute;top:1075px;left:442px;white-space:nowrap" class="ft212">dast i den andra avtalsslutande staten, om </p> <p style="position:absolute;top:1120px;left:742px;white-space:nowrap" class="ft212">1173 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft214">�</p> </div> <div id="page22-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:48px;left:19px;white-space:nowrap" class="ft220">SFS 1989:676 </p> <p style="position:absolute;top:93px;left:15px;white-space:nowrap" class="ft220">individual is a re sident of, and a national of, </p> <p style="position:absolute;top:113px;left:15px;white-space:nowrap" class="ft220">that other State. </p> <p style="position:absolute;top:132px;left:32px;white-space:nowrap" class="ft220">3. The provisions of Articles 15, 16 and 21 </p> <p style="position:absolute;top:152px;left:15px;white-space:nowrap" class="ft220">shall apply to remuneration and pensions in </p> <p style="position:absolute;top:172px;left:17px;white-space:nowrap" class="ft220">respect of services rendered in connection </p> <p style="position:absolute;top:192px;left:16px;white-space:nowrap" class="ft220">with a business carried on by a Contracting </p> <p style="position:absolute;top:211px;left:15px;white-space:nowrap" class="ft223">State or a political subdivision or a local au�<br/>thority thereof. </p> <p style="position:absolute;top:95px;left:396px;white-space:nowrap" class="ft220">personen i fr�ga h ar hemvist och �r medbor�</p> <p style="position:absolute;top:115px;left:395px;white-space:nowrap" class="ft220">gare i denna andra stat. </p> <p style="position:absolute;top:134px;left:413px;white-space:nowrap" class="ft220">3. Best�mmelserna i artik larna 15, 16 och </p> <p style="position:absolute;top:154px;left:396px;white-space:nowrap" class="ft220">21 till�mpas p� ers�ttning och pension som </p> <p style="position:absolute;top:173px;left:396px;white-space:nowrap" class="ft220">betalas p� grund av arbete som utf�rts i sam�</p> <p style="position:absolute;top:192px;left:396px;white-space:nowrap" class="ft220">band med r�relse som bedrivs av en avtals�</p> <p style="position:absolute;top:212px;left:395px;white-space:nowrap" class="ft220">slutande stat, dess politiska underavdelning�</p> <p style="position:absolute;top:231px;left:395px;white-space:nowrap" class="ft220">ar eller lokala myndigheter. </p> <p style="position:absolute;top:279px;left:17px;white-space:nowrap" class="ft221"><i>Artide 19 </i></p> <p style="position:absolute;top:307px;left:18px;white-space:nowrap" class="ft221"><i>Students and trainees </i></p> <p style="position:absolute;top:330px;left:42px;white-space:nowrap" class="ft220">An individual who, immediately before </p> <p style="position:absolute;top:350px;left:18px;white-space:nowrap" class="ft220">visiting a Contracting State, was a resident of </p> <p style="position:absolute;top:369px;left:18px;white-space:nowrap" class="ft220">the other Contracting State and whose visit </p> <p style="position:absolute;top:389px;left:18px;white-space:nowrap" class="ft220">to the first-mentioned Contracting State is </p> <p style="position:absolute;top:409px;left:18px;white-space:nowrap" class="ft220">solely for the purpose of; </p> <p style="position:absolute;top:429px;left:35px;white-space:nowrap" class="ft220">a) studying at a university, college or </p> <p style="position:absolute;top:448px;left:19px;white-space:nowrap" class="ft223">school or other recognised educational insti�<br/>tution; or </p> <p style="position:absolute;top:488px;left:35px;white-space:nowrap" class="ft220">b) securing training to qualify him to prac�</p> <p style="position:absolute;top:508px;left:19px;white-space:nowrap" class="ft220">tice a profession or trade; or </p> <p style="position:absolute;top:527px;left:35px;white-space:nowrap" class="ft220">c) studying or carrying out research as a </p> <p style="position:absolute;top:547px;left:20px;white-space:nowrap" class="ft220">recipient of a grant, allowance or award from </p> <p style="position:absolute;top:567px;left:19px;white-space:nowrap" class="ft220">a governmental, religious, charitable, scienti�</p> <p style="position:absolute;top:586px;left:19px;white-space:nowrap" class="ft220">fic, literary or educational organisation; shall </p> <p style="position:absolute;top:606px;left:20px;white-space:nowrap" class="ft220">be exempt from tax in the first-mentioned </p> <p style="position:absolute;top:626px;left:20px;white-space:nowrap" class="ft220">Contracting State on; </p> <p style="position:absolute;top:665px;left:52px;white-space:nowrap" class="ft220">(i) remittance from abroad for the pur�</p> <p style="position:absolute;top:685px;left:20px;white-space:nowrap" class="ft220">pose of his maintenance, education, study, </p> <p style="position:absolute;top:704px;left:20px;white-space:nowrap" class="ft220">research or training; </p> <p style="position:absolute;top:724px;left:53px;white-space:nowrap" class="ft220">(ii) the grant, allowance or award; and </p> <p style="position:absolute;top:763px;left:53px;white-space:nowrap" class="ft220">(iii) income from personal services ren�</p> <p style="position:absolute;top:782px;left:21px;white-space:nowrap" class="ft220">dered in that State, provided the income does </p> <p style="position:absolute;top:802px;left:21px;white-space:nowrap" class="ft220">not exceed 15,000 Swedish Kronor or its </p> <p style="position:absolute;top:822px;left:21px;white-space:nowrap" class="ft220">equivalent in Thai currency for any calendar </p> <p style="position:absolute;top:841px;left:22px;white-space:nowrap" class="ft220">year or such other amounts as the competent </p> <p style="position:absolute;top:861px;left:21px;white-space:nowrap" class="ft220">authorities of the Contracting States may </p> <p style="position:absolute;top:880px;left:21px;white-space:nowrap" class="ft220">from time to time agree upon. </p> <p style="position:absolute;top:278px;left:396px;white-space:nowrap" class="ft224"><i>Artikel 19 <br/>Studerande och praktikanter </i></p> <p style="position:absolute;top:329px;left:413px;white-space:nowrap" class="ft220">Fysisk person som omedelbart f�re vistelse </p> <p style="position:absolute;top:349px;left:397px;white-space:nowrap" class="ft220">i en avtalsslutande stat hade hemvist i den </p> <p style="position:absolute;top:369px;left:396px;white-space:nowrap" class="ft220">andra avtalsslutande staten och som vistas i </p> <p style="position:absolute;top:389px;left:396px;white-space:nowrap" class="ft220">den f�rstn�mnda avtalsslutande staten ute�</p> <p style="position:absolute;top:408px;left:396px;white-space:nowrap" class="ft220">slutande f�r att </p> <p style="position:absolute;top:428px;left:413px;white-space:nowrap" class="ft220">a) studera vid universitet, h�gskola, skola </p> <p style="position:absolute;top:448px;left:396px;white-space:nowrap" class="ft220">eller annan erk�nd undervisningsanstalt, el�</p> <p style="position:absolute;top:468px;left:397px;white-space:nowrap" class="ft220">ler </p> <p style="position:absolute;top:487px;left:413px;white-space:nowrap" class="ft220">b) erh�lla praktik f�r att f� beh�righet att </p> <p style="position:absolute;top:507px;left:397px;white-space:nowrap" class="ft220">ut�va yrke eller n�ring, eller </p> <p style="position:absolute;top:527px;left:413px;white-space:nowrap" class="ft220">c) studera eller bedriva forskning i egen�</p> <p style="position:absolute;top:547px;left:396px;white-space:nowrap" class="ft220">skap av mottagare av stipendium, anslag eller </p> <p style="position:absolute;top:566px;left:397px;white-space:nowrap" class="ft220">bel�ning fr�n statligt organ eller fr�n organi�</p> <p style="position:absolute;top:586px;left:396px;white-space:nowrap" class="ft220">sation med uppgift att fr�mja religi�st, v�lg��</p> <p style="position:absolute;top:606px;left:398px;white-space:nowrap" class="ft220">rande, vetenskapligt, litter�rt eller uppfost�</p> <p style="position:absolute;top:626px;left:398px;white-space:nowrap" class="ft220">rande �ndam�l, �r befriad fr�n skatt i den </p> <p style="position:absolute;top:646px;left:398px;white-space:nowrap" class="ft220">f�rstn�mnda staten f�r </p> <p style="position:absolute;top:665px;left:414px;white-space:nowrap" class="ft220">1) belopp, som betalas till honom fr�n ut�</p> <p style="position:absolute;top:685px;left:397px;white-space:nowrap" class="ft220">landet f�r hans uppeh�lle, utbildning, stu�</p> <p style="position:absolute;top:705px;left:397px;white-space:nowrap" class="ft220">dier, forskning eller praktik, </p> <p style="position:absolute;top:724px;left:414px;white-space:nowrap" class="ft220">2) stipendiet, anslaget eller bel�ningen, </p> <p style="position:absolute;top:744px;left:397px;white-space:nowrap" class="ft220">samt </p> <p style="position:absolute;top:763px;left:414px;white-space:nowrap" class="ft220">3) inkomst av arbete som utf�rs i denna </p> <p style="position:absolute;top:783px;left:397px;white-space:nowrap" class="ft220">stat, under f�ruts�ttning att inkomsten inte </p> <p style="position:absolute;top:803px;left:397px;white-space:nowrap" class="ft220">�verstiger 15 000 svenska kronor eller mot�</p> <p style="position:absolute;top:822px;left:397px;white-space:nowrap" class="ft220">svarande belopp i thail�ndsk valuta under </p> <p style="position:absolute;top:842px;left:398px;white-space:nowrap" class="ft220">n�got kalender�r eller andra belopp som de </p> <p style="position:absolute;top:862px;left:398px;white-space:nowrap" class="ft220">beh�riga myndigheterna fr�n tid till annan </p> <p style="position:absolute;top:882px;left:398px;white-space:nowrap" class="ft220">kan komma �verens om. </p> <p style="position:absolute;top:924px;left:23px;white-space:nowrap" class="ft225"><i>Artide 20 <br/>Professors, teachers and researchers </i></p> <p style="position:absolute;top:976px;left:47px;white-space:nowrap" class="ft220">1. An individual who is a resident of a </p> <p style="position:absolute;top:996px;left:22px;white-space:nowrap" class="ft220">Contracting State immediately before ma�</p> <p style="position:absolute;top:1015px;left:23px;white-space:nowrap" class="ft220">king a visit to the other Contracting State, </p> <p style="position:absolute;top:1035px;left:22px;white-space:nowrap" class="ft220">and who, at the invitation of any university, </p> <p style="position:absolute;top:1054px;left:23px;white-space:nowrap" class="ft220">college, school or other similar educational </p> <p style="position:absolute;top:928px;left:399px;white-space:nowrap" class="ft224"><i>Artikel 20 <br/>Professorer, l�rare och forskare </i></p> <p style="position:absolute;top:980px;left:416px;white-space:nowrap" class="ft220">1. Fysisk person som har hemvist i en av�</p> <p style="position:absolute;top:1000px;left:399px;white-space:nowrap" class="ft220">talsslutande stat omedelbart f�re vistelse i </p> <p style="position:absolute;top:1019px;left:399px;white-space:nowrap" class="ft220">den andra avtalsslutande staten och som, p� </p> <p style="position:absolute;top:1038px;left:399px;white-space:nowrap" class="ft220">inbjudan av universitet, h�gskola, skola eller </p> <p style="position:absolute;top:1058px;left:398px;white-space:nowrap" class="ft220">annan liknande undervisningsanstalt som �r </p> <p style="position:absolute;top:1101px;left:22px;white-space:nowrap" class="ft220">1174 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft222">�</p> </div> <div id="page23-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:4px;left:324px;white-space:nowrap" class="ft230"><b>/ </b></p> <p style="position:absolute;top:98px;left:63px;white-space:nowrap" class="ft231">institution, which is recognised by the due </p> <p style="position:absolute;top:118px;left:62px;white-space:nowrap" class="ft231">authority in that other Contracting State, vi�</p> <p style="position:absolute;top:137px;left:62px;white-space:nowrap" class="ft231">sits that other Contracting State for a period </p> <p style="position:absolute;top:156px;left:63px;white-space:nowrap" class="ft231">not exceeding two years solely for th e purpo�</p> <p style="position:absolute;top:176px;left:62px;white-space:nowrap" class="ft231">se of teaching or research or both at such </p> <p style="position:absolute;top:196px;left:62px;white-space:nowrap" class="ft231">educational institution shall be exempt from </p> <p style="position:absolute;top:215px;left:62px;white-space:nowrap" class="ft231">tax in that other Contracting State on any </p> <p style="position:absolute;top:235px;left:63px;white-space:nowrap" class="ft231">remuneration for such teaching or research. </p> <p style="position:absolute;top:274px;left:78px;white-space:nowrap" class="ft231">2. This Article shall only apply to income </p> <p style="position:absolute;top:294px;left:61px;white-space:nowrap" class="ft231">from research if such research is undertaken </p> <p style="position:absolute;top:314px;left:62px;white-space:nowrap" class="ft231">by t he individual in the public interest and </p> <p style="position:absolute;top:334px;left:62px;white-space:nowrap" class="ft231">not primarily for the benefit of some other </p> <p style="position:absolute;top:354px;left:61px;white-space:nowrap" class="ft231">private person or persons. </p> <p style="position:absolute;top:53px;left:662px;white-space:nowrap" class="ft232">SFS 1989:676 </p> <p style="position:absolute;top:97px;left:445px;white-space:nowrap" class="ft231">erk�nd av vederb�rlig myndighet i denna </p> <p style="position:absolute;top:117px;left:445px;white-space:nowrap" class="ft231">andra avtalsslutande stat, vistas i denna a nd�</p> <p style="position:absolute;top:137px;left:446px;white-space:nowrap" class="ft231">ra avtalsslutande stat under en tidrymd som </p> <p style="position:absolute;top:157px;left:445px;white-space:nowrap" class="ft231">inte �verstiger tv� �r uteslutande f�r att be�</p> <p style="position:absolute;top:177px;left:445px;white-space:nowrap" class="ft231">driva undervisning eller forskning eller b�da�</p> <p style="position:absolute;top:197px;left:445px;white-space:nowrap" class="ft231">dera vid s�dan undervisningsanstalt, �r befri�</p> <p style="position:absolute;top:217px;left:445px;white-space:nowrap" class="ft231">ad fr�n skatt i denna andra avtalsslutande </p> <p style="position:absolute;top:237px;left:444px;white-space:nowrap" class="ft231">stat for inkomst p� grund av undervisningen </p> <p style="position:absolute;top:256px;left:445px;white-space:nowrap" class="ft231">eller forskningen. </p> <p style="position:absolute;top:277px;left:462px;white-space:nowrap" class="ft231">2. Denna artikel till�mpas inte betr�ffande </p> <p style="position:absolute;top:296px;left:445px;white-space:nowrap" class="ft235">inkomst av forskning om forskningen sker, <br/>inte i allm�nt intresse, utan f�retr�desvis f�r </p> <p style="position:absolute;top:336px;left:444px;white-space:nowrap" class="ft231">att gagna viss annan persons eller vissa andra </p> <p style="position:absolute;top:356px;left:445px;white-space:nowrap" class="ft231">personers privata intressen. </p> <p style="position:absolute;top:403px;left:61px;white-space:nowrap" class="ft233"><i>Artide 21 </i></p> <p style="position:absolute;top:430px;left:60px;white-space:nowrap" class="ft233"><i>Other income </i></p> <p style="position:absolute;top:454px;left:82px;white-space:nowrap" class="ft231">1. Items of income of a resident of a Con�</p> <p style="position:absolute;top:474px;left:60px;white-space:nowrap" class="ft231">tracting State, wherever arising, not dealt </p> <p style="position:absolute;top:494px;left:60px;white-space:nowrap" class="ft231">with in the foregoing Articles of this Conven�</p> <p style="position:absolute;top:514px;left:60px;white-space:nowrap" class="ft231">tion shall be taxable only in that State. </p> <p style="position:absolute;top:554px;left:76px;white-space:nowrap" class="ft231">2. The provisions of paragraph 1 shall not </p> <p style="position:absolute;top:574px;left:59px;white-space:nowrap" class="ft231">apply to income, other than income from </p> <p style="position:absolute;top:594px;left:60px;white-space:nowrap" class="ft231">immovable property as defined in paragraph </p> <p style="position:absolute;top:614px;left:59px;white-space:nowrap" class="ft235">2 of Article 6, if the recipient of such income, <br/>being a resident of a Contracting State, carri�</p> <p style="position:absolute;top:654px;left:59px;white-space:nowrap" class="ft231">es on business in the other Contracting State </p> <p style="position:absolute;top:674px;left:59px;white-space:nowrap" class="ft231">through a permanent establishment situated </p> <p style="position:absolute;top:694px;left:59px;white-space:nowrap" class="ft231">therein, or performs in th at other State inde�</p> <p style="position:absolute;top:713px;left:59px;white-space:nowrap" class="ft231">pendent personal services from a fixed base </p> <p style="position:absolute;top:733px;left:58px;white-space:nowrap" class="ft231">situated therein, and the right or property in </p> <p style="position:absolute;top:753px;left:59px;white-space:nowrap" class="ft231">respect of which the income is paid is effec�</p> <p style="position:absolute;top:773px;left:58px;white-space:nowrap" class="ft231">tively connected with such permanent estab�</p> <p style="position:absolute;top:793px;left:58px;white-space:nowrap" class="ft235">lishment or fixed base. In such case the provi�<br/>sions of Article 7 or Article 14, as the case </p> <p style="position:absolute;top:834px;left:58px;white-space:nowrap" class="ft231">may be. shall apply. </p> <p style="position:absolute;top:853px;left:74px;white-space:nowrap" class="ft231">3. Notwithstanding the provisions of pa�</p> <p style="position:absolute;top:873px;left:58px;white-space:nowrap" class="ft231">ragraphs 1 and 2, items of income of a resi�</p> <p style="position:absolute;top:893px;left:57px;white-space:nowrap" class="ft231">dent of a Contracting State not dealt with in </p> <p style="position:absolute;top:913px;left:57px;white-space:nowrap" class="ft231">the foregoing Articles of this Convention and </p> <p style="position:absolute;top:933px;left:57px;white-space:nowrap" class="ft235">arising in the other Contracting State may be <br/>taxed in that other State. </p> <p style="position:absolute;top:403px;left:444px;white-space:nowrap" class="ft233"><i>Artikel 21 </i></p> <p style="position:absolute;top:431px;left:444px;white-space:nowrap" class="ft233"><i>Annan inkomst </i></p> <p style="position:absolute;top:456px;left:461px;white-space:nowrap" class="ft231">1. Inkomst som person med hemvist i en </p> <p style="position:absolute;top:476px;left:443px;white-space:nowrap" class="ft231">avtalsslutande stat f�rv�rvar och som inte </p> <p style="position:absolute;top:496px;left:444px;white-space:nowrap" class="ft231">behandlas i f�reg�ende artik lar av detta avtal </p> <p style="position:absolute;top:516px;left:443px;white-space:nowrap" class="ft231">beskattas endast i denna stat, oavsett var�</p> <p style="position:absolute;top:535px;left:444px;white-space:nowrap" class="ft231">ifr�n inkomsten h�rr�r. </p> <p style="position:absolute;top:555px;left:460px;white-space:nowrap" class="ft231">2. Best�mmelserna i punkt 1 till�mpas inte </p> <p style="position:absolute;top:575px;left:443px;white-space:nowrap" class="ft231">p� inkomst, med undantag for inkomst av </p> <p style="position:absolute;top:595px;left:443px;white-space:nowrap" class="ft231">fast egendom som avses i art ikel 6 punkt 2, </p> <p style="position:absolute;top:615px;left:442px;white-space:nowrap" class="ft231">om mottagaren av inkomsten har hemvist i </p> <p style="position:absolute;top:634px;left:442px;white-space:nowrap" class="ft231">en avtalsslutande stat och bedriver r�relse i </p> <p style="position:absolute;top:654px;left:442px;white-space:nowrap" class="ft231">den andra avtalsslutande staten fr�n d�r bel�</p> <p style="position:absolute;top:674px;left:442px;white-space:nowrap" class="ft231">get fast driftst�lle eller ut�var sj�lvst�ndig </p> <p style="position:absolute;top:694px;left:442px;white-space:nowrap" class="ft231">yrkesverksamhet i denn a andra stat fr�n d�r </p> <p style="position:absolute;top:714px;left:443px;white-space:nowrap" class="ft231">bel�gen stadigvarande anordning, samt den </p> <p style="position:absolute;top:733px;left:442px;white-space:nowrap" class="ft231">r�ttighet eller egendom i fr�ga om vilken in�</p> <p style="position:absolute;top:753px;left:442px;white-space:nowrap" class="ft231">komsten betalas �ger verkligt samband med </p> <p style="position:absolute;top:773px;left:441px;white-space:nowrap" class="ft231">det fasta driftst�llet eller den stadigvarande </p> <p style="position:absolute;top:793px;left:441px;white-space:nowrap" class="ft231">anordningen. I s�dan t fall till�mpas best�m�</p> <p style="position:absolute;top:813px;left:441px;white-space:nowrap" class="ft231">melserna i artikel 7 respektive artikel 14. </p> <p style="position:absolute;top:852px;left:457px;white-space:nowrap" class="ft231">3. Inkomst vilken in te behandlas i f�reg�</p> <p style="position:absolute;top:872px;left:440px;white-space:nowrap" class="ft231">ende artiklar i d etta avtal, som person med </p> <p style="position:absolute;top:892px;left:441px;white-space:nowrap" class="ft231">hemvist i en avtalsslutande stat f�rv�rvar och </p> <p style="position:absolute;top:912px;left:439px;white-space:nowrap" class="ft231">som h�rr�r fr�n den andra avtalsslutande sta�</p> <p style="position:absolute;top:931px;left:440px;white-space:nowrap" class="ft231">ten, f�r, utan hinder av best�mmelserna i </p> <p style="position:absolute;top:951px;left:440px;white-space:nowrap" class="ft231">punkterna 1 och 2, beskattas i denna andra </p> <p style="position:absolute;top:972px;left:439px;white-space:nowrap" class="ft231">stat. </p> <p style="position:absolute;top:1022px;left:58px;white-space:nowrap" class="ft233"><i>Artide 22 </i></p> <p style="position:absolute;top:1050px;left:57px;white-space:nowrap" class="ft233"><i>Undivided estate </i></p> <p style="position:absolute;top:1073px;left:84px;white-space:nowrap" class="ft231">1. Where under the provisions of this </p> <p style="position:absolute;top:1020px;left:440px;white-space:nowrap" class="ft233"><i>Artikel 22 </i></p> <p style="position:absolute;top:1047px;left:439px;white-space:nowrap" class="ft233"><i>Oskiftat d�dsbo </i></p> <p style="position:absolute;top:1071px;left:457px;white-space:nowrap" class="ft231">1. D� enligt best�mmelserna i d etta avtal </p> <p style="position:absolute;top:1111px;left:738px;white-space:nowrap" class="ft231">1175 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft234">�</p> </div> <div id="page24-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:43px;left:14px;white-space:nowrap" class="ft240">SFS 1989:676 </p> <p style="position:absolute;top:89px;left:11px;white-space:nowrap" class="ft240">Convention a resident of a Contracting State </p> <p style="position:absolute;top:109px;left:11px;white-space:nowrap" class="ft240">is exempt or entitled to relief from tax in the </p> <p style="position:absolute;top:128px;left:11px;white-space:nowrap" class="ft240">other Contracting State, similar exemption </p> <p style="position:absolute;top:148px;left:11px;white-space:nowrap" class="ft240">or relief shall be applied to the undivided </p> <p style="position:absolute;top:168px;left:11px;white-space:nowrap" class="ft240">estate of a deceased person in so far as one or </p> <p style="position:absolute;top:188px;left:12px;white-space:nowrap" class="ft240">more of the beneficiaries is a resident of the </p> <p style="position:absolute;top:208px;left:13px;white-space:nowrap" class="ft240">first-mentioned Contracting State. Such ex�</p> <p style="position:absolute;top:227px;left:12px;white-space:nowrap" class="ft240">emption or relief shall however be applied </p> <p style="position:absolute;top:247px;left:12px;white-space:nowrap" class="ft240">only to the part of income to which such </p> <p style="position:absolute;top:268px;left:13px;white-space:nowrap" class="ft240">beneficiary is entitled. </p> <p style="position:absolute;top:287px;left:30px;white-space:nowrap" class="ft240">2. Where the undivided estate of a dece�</p> <p style="position:absolute;top:307px;left:13px;white-space:nowrap" class="ft240">ased person has been subject to tax on inco�</p> <p style="position:absolute;top:327px;left:14px;white-space:nowrap" class="ft240">me in a Co ntracting State in accordance with </p> <p style="position:absolute;top:347px;left:14px;white-space:nowrap" class="ft240">the provisions of paragraph 1 of this Article, </p> <p style="position:absolute;top:367px;left:14px;white-space:nowrap" class="ft240">a beneficiary who is a resident of the other </p> <p style="position:absolute;top:386px;left:14px;white-space:nowrap" class="ft240">Contracting State shall be granted relief from </p> <p style="position:absolute;top:406px;left:15px;white-space:nowrap" class="ft240">tax in th at other State in accordance with the </p> <p style="position:absolute;top:426px;left:16px;white-space:nowrap" class="ft240">provisions of Article 23. </p> <p style="position:absolute;top:92px;left:394px;white-space:nowrap" class="ft240">person med hemvist i en avtalsslutande stat </p> <p style="position:absolute;top:111px;left:393px;white-space:nowrap" class="ft240">�r befriad fr�n eller ber�ttigad till neds�tt�</p> <p style="position:absolute;top:131px;left:394px;white-space:nowrap" class="ft240">ning av skatt i den andra avtalsslutande sta�</p> <p style="position:absolute;top:150px;left:394px;white-space:nowrap" class="ft240">ten, skall oskiftat d�dsbo erh�lla motsvaran�</p> <p style="position:absolute;top:170px;left:393px;white-space:nowrap" class="ft240">de befrielse eller neds�ttning i den m�n en </p> <p style="position:absolute;top:190px;left:393px;white-space:nowrap" class="ft240">eller flera av d�dsbodel�garna har hemvist i </p> <p style="position:absolute;top:209px;left:393px;white-space:nowrap" class="ft240">den f�rstn�mnda avtalsslutande staten. Be�</p> <p style="position:absolute;top:229px;left:393px;white-space:nowrap" class="ft240">frielse eller neds�ttning medges dock endast </p> <p style="position:absolute;top:248px;left:393px;white-space:nowrap" class="ft240">for den del av inkomsten som r�tteligen till�</p> <p style="position:absolute;top:268px;left:394px;white-space:nowrap" class="ft240">kommer s�dan d�dsbodel�gare. </p> <p style="position:absolute;top:288px;left:410px;white-space:nowrap" class="ft240">2. D� skatt p� inkomst p�fors ett oskiftat </p> <p style="position:absolute;top:307px;left:394px;white-space:nowrap" class="ft240">d�dsbo i en avtalsslutande stat i enlighet med </p> <p style="position:absolute;top:327px;left:394px;white-space:nowrap" class="ft240">best�mmelserna i punkt 1 i denna artikel, </p> <p style="position:absolute;top:347px;left:394px;white-space:nowrap" class="ft240">skall d�dsbodel�gare som har hemvist i den </p> <p style="position:absolute;top:367px;left:393px;white-space:nowrap" class="ft240">andra avtalsslutande staten medges neds�tt�</p> <p style="position:absolute;top:386px;left:395px;white-space:nowrap" class="ft240">ning av skatt i denna andra stat enligt be�</p> <p style="position:absolute;top:406px;left:394px;white-space:nowrap" class="ft240">st�mmelserna i arti kel 23. </p> <p style="position:absolute;top:474px;left:16px;white-space:nowrap" class="ft241"><i>Artide 23 </i></p> <p style="position:absolute;top:501px;left:17px;white-space:nowrap" class="ft241"><i>Elimination of double taxation </i></p> <p style="position:absolute;top:525px;left:39px;white-space:nowrap" class="ft240">1. The laws in force in e ither of the Con�</p> <p style="position:absolute;top:544px;left:17px;white-space:nowrap" class="ft240">tracting States shall continue to govern the </p> <p style="position:absolute;top:564px;left:17px;white-space:nowrap" class="ft240">taxation of income in the respective Con�</p> <p style="position:absolute;top:584px;left:17px;white-space:nowrap" class="ft240">tracting State except where express provi�</p> <p style="position:absolute;top:604px;left:17px;white-space:nowrap" class="ft240">sions to the contrary are made in this </p> <p style="position:absolute;top:623px;left:17px;white-space:nowrap" class="ft240">Convention. </p> <p style="position:absolute;top:643px;left:33px;white-space:nowrap" class="ft240">2. In the case of Thailand, where a resident </p> <p style="position:absolute;top:663px;left:17px;white-space:nowrap" class="ft240">of Thailand derives income which, under the </p> <p style="position:absolute;top:683px;left:17px;white-space:nowrap" class="ft240">laws of Sweden and in accordance with the </p> <p style="position:absolute;top:703px;left:18px;white-space:nowrap" class="ft240">provisions of this Convention, may be taxed </p> <p style="position:absolute;top:722px;left:18px;white-space:nowrap" class="ft240">in Sweden, Thailand shall allow as a deduc�</p> <p style="position:absolute;top:742px;left:18px;white-space:nowrap" class="ft240">tion from Thai tax on such income, an amo�</p> <p style="position:absolute;top:762px;left:18px;white-space:nowrap" class="ft240">unt equal to the tax paid in Sweden. Such </p> <p style="position:absolute;top:781px;left:18px;white-space:nowrap" class="ft240">deduction shall not, however, exceed that </p> <p style="position:absolute;top:801px;left:19px;white-space:nowrap" class="ft240">part of the Thai tax, as computed before the </p> <p style="position:absolute;top:821px;left:18px;white-space:nowrap" class="ft240">deduction is given, which is appropriate to </p> <p style="position:absolute;top:840px;left:19px;white-space:nowrap" class="ft240">the income derived from Sweden. </p> <p style="position:absolute;top:860px;left:35px;white-space:nowrap" class="ft240">3. In the case of Sweden, double taxation </p> <p style="position:absolute;top:879px;left:19px;white-space:nowrap" class="ft240">shall be avoided as follows: </p> <p style="position:absolute;top:899px;left:35px;white-space:nowrap" class="ft240">a) Where a resident of Sweden derives in�</p> <p style="position:absolute;top:919px;left:19px;white-space:nowrap" class="ft240">come which under the laws of Tha iland and </p> <p style="position:absolute;top:939px;left:20px;white-space:nowrap" class="ft240">in accordance with the provisions of this </p> <p style="position:absolute;top:958px;left:19px;white-space:nowrap" class="ft240">Convention may be taxed in T hailand, Swe�</p> <p style="position:absolute;top:978px;left:19px;white-space:nowrap" class="ft240">den shall allow  subject to the provisions of </p> <p style="position:absolute;top:997px;left:20px;white-space:nowrap" class="ft240">the law of Sweden co ncerning credit for for�</p> <p style="position:absolute;top:1017px;left:20px;white-space:nowrap" class="ft240">eign tax (as it may be amended from time to </p> <p style="position:absolute;top:1037px;left:20px;white-space:nowrap" class="ft240">time without changing the general principle </p> <p style="position:absolute;top:1056px;left:21px;white-space:nowrap" class="ft240">hereoO  as a deduction from the tax on </p> <p style="position:absolute;top:474px;left:395px;white-space:nowrap" class="ft243"><i>Artikel 23 <br/>Undanr�jande av dubbelbeskattning </i></p> <p style="position:absolute;top:525px;left:412px;white-space:nowrap" class="ft240">1. G�llande lagstiftning i vardera avtalsslu�</p> <p style="position:absolute;top:545px;left:395px;white-space:nowrap" class="ft240">tande staten skall alltj�mt till�mpas vid be�</p> <p style="position:absolute;top:565px;left:395px;white-space:nowrap" class="ft240">skattning av inkomst i respektive avtalsslu�</p> <p style="position:absolute;top:585px;left:395px;white-space:nowrap" class="ft240">tande stat, utom d� annat uttryckligen f��</p> <p style="position:absolute;top:605px;left:396px;white-space:nowrap" class="ft240">reskrivs i detta avtal. </p> <p style="position:absolute;top:644px;left:412px;white-space:nowrap" class="ft240">2. Betr�ffande Thailand skall, i fall d� per�</p> <p style="position:absolute;top:664px;left:395px;white-space:nowrap" class="ft240">son med hemvist i Thailand f�rv�rvar in�</p> <p style="position:absolute;top:684px;left:396px;white-space:nowrap" class="ft240">komst som enligt svensk lagstiftning och i </p> <p style="position:absolute;top:704px;left:395px;white-space:nowrap" class="ft240">enlighet med best�mmelserna i detta avtal f�r </p> <p style="position:absolute;top:723px;left:396px;white-space:nowrap" class="ft240">beskattas i Sverige, Thai land fr�n thail�ndsk </p> <p style="position:absolute;top:743px;left:395px;white-space:nowrap" class="ft240">skatt p� inkomsten avr�kna ett belopp mot�</p> <p style="position:absolute;top:763px;left:395px;white-space:nowrap" class="ft240">svarande den skatt som erlagts i Sverige. Av-</p> <p style="position:absolute;top:782px;left:396px;white-space:nowrap" class="ft240">r�kningsbeloppet skall emellertid inte �ver�</p> <p style="position:absolute;top:802px;left:395px;white-space:nowrap" class="ft240">stiga den del av den thail�ndska skatten, be�</p> <p style="position:absolute;top:822px;left:397px;white-space:nowrap" class="ft240">r�knad utan s�dan avr�kning, som bel�per p� </p> <p style="position:absolute;top:842px;left:396px;white-space:nowrap" class="ft240">inkomsten som f�rv�rvats fr�n Sverige. </p> <p style="position:absolute;top:861px;left:413px;white-space:nowrap" class="ft240">3. Betr�ffande Sverige skall dubbelbeskatt�</p> <p style="position:absolute;top:881px;left:397px;white-space:nowrap" class="ft240">ning undvikas enligt f�ljande: </p> <p style="position:absolute;top:901px;left:413px;white-space:nowrap" class="ft240">a) 1 fall d� person med hemvist i Sverige </p> <p style="position:absolute;top:920px;left:396px;white-space:nowrap" class="ft240">f�rv�rvar inkomst som enligt thail�ndsk lag�</p> <p style="position:absolute;top:940px;left:396px;white-space:nowrap" class="ft240">stiftning och i enlighet med best�mm elserna i </p> <p style="position:absolute;top:960px;left:396px;white-space:nowrap" class="ft240">detta avtal f�r beskattas i Thailand, skall Sve�</p> <p style="position:absolute;top:979px;left:398px;white-space:nowrap" class="ft240">rige - med beaktande av best�mmelserna i </p> <p style="position:absolute;top:998px;left:397px;white-space:nowrap" class="ft240">svensk lagstiftning om avr�kning av utl�ndsk </p> <p style="position:absolute;top:1018px;left:397px;white-space:nowrap" class="ft240">skatt (s�som den kan k omma att �ndras fr�n </p> <p style="position:absolute;top:1038px;left:398px;white-space:nowrap" class="ft240">tid till annan utan att den allm�nna princip </p> <p style="position:absolute;top:1057px;left:397px;white-space:nowrap" class="ft240">som anges h�r �ndras) - fr�n skatten p� </p> <p style="position:absolute;top:1098px;left:23px;white-space:nowrap" class="ft240">1176 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft242">�</p> </div> <div id="page25-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-3px;left:80px;white-space:nowrap" class="ft250">v </p> <p style="position:absolute;top:14px;left:311px;white-space:nowrap" class="ft251"><b>/ </b></p> <p style="position:absolute;top:98px;left:63px;white-space:nowrap" class="ft252">such income, an amount equal to the Thai </p> <p style="position:absolute;top:118px;left:64px;white-space:nowrap" class="ft252">tax paid in respect of such income. </p> <p style="position:absolute;top:157px;left:81px;white-space:nowrap" class="ft252">For the application of this subparagraph, </p> <p style="position:absolute;top:177px;left:64px;white-space:nowrap" class="ft252">the following rules shall apply; </p> <p style="position:absolute;top:196px;left:96px;white-space:nowrap" class="ft252">(i) The Thai tax paid on dividends which </p> <p style="position:absolute;top:215px;left:64px;white-space:nowrap" class="ft252">are not exempted from Swedish tax under the </p> <p style="position:absolute;top:235px;left:64px;white-space:nowrap" class="ft252">provisions of paragraph 4 of Article 10 and </p> <p style="position:absolute;top:255px;left:64px;white-space:nowrap" class="ft252">received by a comp any, other than a partner�</p> <p style="position:absolute;top:274px;left:63px;white-space:nowrap" class="ft252">ship, which is a resident of Sweden shall, in </p> <p style="position:absolute;top:294px;left:63px;white-space:nowrap" class="ft252">any case, be deemed to have been paid at the </p> <p style="position:absolute;top:314px;left:64px;white-space:nowrap" class="ft252">rate of 25 per cent of the gross amount of the </p> <p style="position:absolute;top:334px;left:63px;white-space:nowrap" class="ft252">dividends; </p> <p style="position:absolute;top:353px;left:95px;white-space:nowrap" class="ft252">(ii) The Thai tax paid on royalties, in </p> <p style="position:absolute;top:373px;left:63px;white-space:nowrap" class="ft255">accordance with the provisions of paragraph <br/>2 of Article 12, shall, in any case, be deemed </p> <p style="position:absolute;top:413px;left:63px;white-space:nowrap" class="ft252">to have been paid at the rate of 20 per cent of </p> <p style="position:absolute;top:433px;left:63px;white-space:nowrap" class="ft252">the gross amount of the royalties; </p> <p style="position:absolute;top:453px;left:94px;white-space:nowrap" class="ft252">(iii) The term &#34;Thai tax paid&#34;, as used in </p> <p style="position:absolute;top:472px;left:62px;white-space:nowrap" class="ft255">this subparagraph, shall be deemed to inclu�<br/>de the amount of Thai tax which would hav e </p> <p style="position:absolute;top:512px;left:63px;white-space:nowrap" class="ft252">been paid if exemption from or reduction of </p> <p style="position:absolute;top:532px;left:61px;white-space:nowrap" class="ft252">Thai tax had not been granted in accordance </p> <p style="position:absolute;top:552px;left:62px;white-space:nowrap" class="ft252">with the special incentive laws, effective on </p> <p style="position:absolute;top:572px;left:61px;white-space:nowrap" class="ft252">the date of signature of this Convention, or </p> <p style="position:absolute;top:592px;left:62px;white-space:nowrap" class="ft255">which, subject to the agreement by the com�<br/>petent authorities of the Contracting States, </p> <p style="position:absolute;top:632px;left:61px;white-space:nowrap" class="ft252">may be introduced hereafter in modification </p> <p style="position:absolute;top:651px;left:61px;white-space:nowrap" class="ft252">of, or in addition to the existing laws. </p> <p style="position:absolute;top:710px;left:77px;white-space:nowrap" class="ft252">b) Notwithstanding the provisions of sub�</p> <p style="position:absolute;top:730px;left:61px;white-space:nowrap" class="ft252">paragraph (a) of this paragraph where a resi�</p> <p style="position:absolute;top:750px;left:60px;white-space:nowrap" class="ft252">dent of Sweden derives income or gains </p> <p style="position:absolute;top:770px;left:60px;white-space:nowrap" class="ft252">which, in accordance with the provisions of </p> <p style="position:absolute;top:790px;left:60px;white-space:nowrap" class="ft252">Articles 7 or 14 or paragraph 2 of Article 13 </p> <p style="position:absolute;top:810px;left:61px;white-space:nowrap" class="ft252">may be taxed in Thailand, Sweden shall ex�</p> <p style="position:absolute;top:829px;left:59px;white-space:nowrap" class="ft252">empt such income or gains from tax provided </p> <p style="position:absolute;top:849px;left:60px;white-space:nowrap" class="ft252">that the principal part of the income or gains </p> <p style="position:absolute;top:869px;left:60px;white-space:nowrap" class="ft255">arises from independent personal services or <br/>business activities, other than the manage�</p> <p style="position:absolute;top:909px;left:60px;white-space:nowrap" class="ft252">ment of securities and other similar property. </p> <p style="position:absolute;top:928px;left:76px;white-space:nowrap" class="ft252">(c) Where a resident of Sweden derives in�</p> <p style="position:absolute;top:948px;left:59px;white-space:nowrap" class="ft252">come which, in accordance with the provi�</p> <p style="position:absolute;top:968px;left:59px;white-space:nowrap" class="ft252">sions of Article 18, shall be taxable only in </p> <p style="position:absolute;top:988px;left:58px;white-space:nowrap" class="ft252">Thailand, or income or gains which, in accor�</p> <p style="position:absolute;top:1008px;left:58px;white-space:nowrap" class="ft252">dance with the provisions of subparagraph </p> <p style="position:absolute;top:1028px;left:59px;white-space:nowrap" class="ft252">(b) of this paragraph, shall be exempted from </p> <p style="position:absolute;top:1047px;left:58px;white-space:nowrap" class="ft252">Swedish tax, Sweden may, when determining </p> <p style="position:absolute;top:1068px;left:59px;white-space:nowrap" class="ft252">the graduated rate of Swedish tax, take into </p> <p style="position:absolute;top:52px;left:658px;white-space:nowrap" class="ft250">SFS 1989:676 </p> <p style="position:absolute;top:97px;left:444px;white-space:nowrap" class="ft252">inkomsten avr�kna ett belopp motsvarande </p> <p style="position:absolute;top:116px;left:444px;white-space:nowrap" class="ft252">den skatt som erlagts i Th ailand for inkoms�</p> <p style="position:absolute;top:136px;left:444px;white-space:nowrap" class="ft252">ten. </p> <p style="position:absolute;top:157px;left:462px;white-space:nowrap" class="ft252">Vid till�mpningen av a) skall f�ljande be�</p> <p style="position:absolute;top:176px;left:444px;white-space:nowrap" class="ft252">st�mmelser g�lla; </p> <p style="position:absolute;top:197px;left:462px;white-space:nowrap" class="ft252">1) Thail�ndsk skatt som erlagts p� utdel�</p> <p style="position:absolute;top:217px;left:446px;white-space:nowrap" class="ft252">ning, som inte �r undantagen fr�n svensk </p> <p style="position:absolute;top:237px;left:444px;white-space:nowrap" class="ft252">skatt enligt best�mmelserna i artikel 10 </p> <p style="position:absolute;top:256px;left:445px;white-space:nowrap" class="ft252">punkt 4 och som f�rv�rvas av bolag (med </p> <p style="position:absolute;top:276px;left:445px;white-space:nowrap" class="ft252">undantag f�r handelsbolag) med hemvist i </p> <p style="position:absolute;top:296px;left:443px;white-space:nowrap" class="ft252">Sverige, skall alltid anses ha erlagts med 25 </p> <p style="position:absolute;top:316px;left:444px;white-space:nowrap" class="ft252">procent av utdelningens bruttobelopp. </p> <p style="position:absolute;top:355px;left:461px;white-space:nowrap" class="ft252">2) Thail�ndsk skatt, som utg�tt p� royalty </p> <p style="position:absolute;top:375px;left:443px;white-space:nowrap" class="ft252">enligt best�mmelserna i artikel 12 punkt 2, </p> <p style="position:absolute;top:395px;left:443px;white-space:nowrap" class="ft252">skall alltid anses ha erlagts med 20 procent av </p> <p style="position:absolute;top:414px;left:444px;white-space:nowrap" class="ft252">royaltyns bruttobelopp. </p> <p style="position:absolute;top:454px;left:460px;white-space:nowrap" class="ft252">3) Uttrycket &#34;den skatt som erlagts i Thai�</p> <p style="position:absolute;top:474px;left:443px;white-space:nowrap" class="ft252">land&#34; i denna punkt skall anses innefatta det </p> <p style="position:absolute;top:494px;left:443px;white-space:nowrap" class="ft252">thail�ndska skattebelopp som skulle ha er�</p> <p style="position:absolute;top:514px;left:443px;white-space:nowrap" class="ft252">lagts om inte befrielse fr�n eller neds�ttning </p> <p style="position:absolute;top:534px;left:442px;white-space:nowrap" class="ft252">av thail�ndsk skatt hade medgivits enligt d e </p> <p style="position:absolute;top:553px;left:442px;white-space:nowrap" class="ft252">s�rskilda lagar, avsedda att fr�mja ekono�</p> <p style="position:absolute;top:573px;left:443px;white-space:nowrap" class="ft252">misk utveckling, som �r till�mpliga vid </p> <p style="position:absolute;top:593px;left:442px;white-space:nowrap" class="ft252">undertecknandet av avtalet, eller, efter �ver�</p> <p style="position:absolute;top:613px;left:441px;white-space:nowrap" class="ft252">enskommelse mellan de beh�riga myndighe�</p> <p style="position:absolute;top:632px;left:442px;white-space:nowrap" class="ft252">terna i de avtalsslutande staterna, enligt s�da�</p> <p style="position:absolute;top:652px;left:442px;white-space:nowrap" class="ft252">na lagar som inf�rs efter undertecknandet i </p> <p style="position:absolute;top:672px;left:441px;white-space:nowrap" class="ft252">st�llet f�r eller vid sidan av de f�r n�rvarande </p> <p style="position:absolute;top:692px;left:440px;white-space:nowrap" class="ft252">g�llande lagarna. </p> <p style="position:absolute;top:711px;left:457px;white-space:nowrap" class="ft252">b) Om person med hemvist i Sverige </p> <p style="position:absolute;top:731px;left:441px;white-space:nowrap" class="ft252">f�rv�rvar inkomst eller vinst som enligt be�</p> <p style="position:absolute;top:750px;left:440px;white-space:nowrap" class="ft252">st�mmelserna i artikel 7, artikel 13 punkt 2 </p> <p style="position:absolute;top:770px;left:440px;white-space:nowrap" class="ft252">eller artikel 14 f�r beskattas i Tha iland, skall </p> <p style="position:absolute;top:789px;left:439px;white-space:nowrap" class="ft252">Sverige, utan hinder av best�mmelserna i a) i </p> <p style="position:absolute;top:809px;left:440px;white-space:nowrap" class="ft252">denna punkt, undanta denna inkomst eller </p> <p style="position:absolute;top:829px;left:440px;white-space:nowrap" class="ft252">vinst fr�n skatt, under f�ruts�ttning att den </p> <p style="position:absolute;top:848px;left:440px;white-space:nowrap" class="ft252">huvudsakliga delen av inkomsten eller vins�</p> <p style="position:absolute;top:868px;left:440px;white-space:nowrap" class="ft252">ten h�rr�r fr�n annan sj�lvst�ndig yrkesut�v�</p> <p style="position:absolute;top:888px;left:440px;white-space:nowrap" class="ft252">ning eller aff�rsverksamhet �n f�rvaltning av </p> <p style="position:absolute;top:908px;left:440px;white-space:nowrap" class="ft252">v�rdepapper och annan liknande egendom. </p> <p style="position:absolute;top:927px;left:455px;white-space:nowrap" class="ft252">c) Om person med hemvist i Sverige </p> <p style="position:absolute;top:947px;left:439px;white-space:nowrap" class="ft252">f�rv�rvar inkomst som enligt best�mmelser�</p> <p style="position:absolute;top:967px;left:439px;white-space:nowrap" class="ft252">na i artikel 18 beskattas endast i Thailand, </p> <p style="position:absolute;top:987px;left:438px;white-space:nowrap" class="ft252">eller f�rv�rvar inkomst eller vinst som enligt </p> <p style="position:absolute;top:1006px;left:439px;white-space:nowrap" class="ft252">best�mmelserna i b) i de nna punkt skall un-</p> <p style="position:absolute;top:1026px;left:438px;white-space:nowrap" class="ft252">dantas fr�n svensk skatt, f�r Sverige  v id </p> <p style="position:absolute;top:1046px;left:439px;white-space:nowrap" class="ft252">best�mmandet av skattesatsen f�r svensk </p> <p style="position:absolute;top:1065px;left:439px;white-space:nowrap" class="ft252">progressiv skatt  beakta den inkomst som </p> <p style="position:absolute;top:1113px;left:735px;white-space:nowrap" class="ft253">1177 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft254">�</p> </div> <div id="page26-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:48px;left:17px;white-space:nowrap" class="ft260"><b>SFS 1989:676 </b></p> <p style="position:absolute;top:93px;left:12px;white-space:nowrap" class="ft261">account the income which shall be taxable </p> <p style="position:absolute;top:113px;left:12px;white-space:nowrap" class="ft261">only in Thailand or the income or gains </p> <p style="position:absolute;top:133px;left:13px;white-space:nowrap" class="ft264">which shall be exempted from Swedish tax, <br/>respectively. </p> <p style="position:absolute;top:91px;left:391px;white-space:nowrap" class="ft261">skall beskattas endast i T hailand respektive </p> <p style="position:absolute;top:110px;left:392px;white-space:nowrap" class="ft264">den inkomst eller vinst som skall undantas <br/>fr�n svensk skatt. </p> <p style="position:absolute;top:198px;left:17px;white-space:nowrap" class="ft262"><i>Artide 24 </i></p> <p style="position:absolute;top:226px;left:17px;white-space:nowrap" class="ft262"><i>Non-discrimi nation </i></p> <p style="position:absolute;top:249px;left:42px;white-space:nowrap" class="ft261">I. Nationals of a Contracting State shall </p> <p style="position:absolute;top:269px;left:18px;white-space:nowrap" class="ft261">not be subjected in the other Contracting Sta� </p> <p style="position:absolute;top:289px;left:17px;white-space:nowrap" class="ft261">te to any taxation or any requirement con�</p> <p style="position:absolute;top:308px;left:18px;white-space:nowrap" class="ft261">nected therewith which is other or more bur�</p> <p style="position:absolute;top:328px;left:17px;white-space:nowrap" class="ft261">densome than the taxation and connected </p> <p style="position:absolute;top:348px;left:18px;white-space:nowrap" class="ft261">requirements to which nationals of that other </p> <p style="position:absolute;top:368px;left:17px;white-space:nowrap" class="ft261">State in the same circumstances are or may </p> <p style="position:absolute;top:387px;left:18px;white-space:nowrap" class="ft261">be subjected. </p> <p style="position:absolute;top:407px;left:35px;white-space:nowrap" class="ft261">2. The taxation on a permanent establish�</p> <p style="position:absolute;top:426px;left:19px;white-space:nowrap" class="ft261">ment which an enterprise of a Contracting </p> <p style="position:absolute;top:446px;left:18px;white-space:nowrap" class="ft261">State has in the other Contracting State shall </p> <p style="position:absolute;top:466px;left:19px;white-space:nowrap" class="ft261">not be less favourably levied in that other </p> <p style="position:absolute;top:485px;left:18px;white-space:nowrap" class="ft261">State than the taxation levied on enterprises </p> <p style="position:absolute;top:505px;left:18px;white-space:nowrap" class="ft261">of that other State carrying on the same ac�</p> <p style="position:absolute;top:525px;left:19px;white-space:nowrap" class="ft261">tivities. This provision shall not be construed </p> <p style="position:absolute;top:544px;left:19px;white-space:nowrap" class="ft261">as obliging a Contracting State to grant to </p> <p style="position:absolute;top:564px;left:19px;white-space:nowrap" class="ft261">residents of the other Contracting State any </p> <p style="position:absolute;top:583px;left:20px;white-space:nowrap" class="ft261">personal allowances, reliefs and reductions </p> <p style="position:absolute;top:603px;left:20px;white-space:nowrap" class="ft261">for taxation purposes on account of civil sta�</p> <p style="position:absolute;top:623px;left:20px;white-space:nowrap" class="ft261">tus or family responsibilities which it grants </p> <p style="position:absolute;top:642px;left:19px;white-space:nowrap" class="ft261">to its own residents. </p> <p style="position:absolute;top:681px;left:36px;white-space:nowrap" class="ft261">3. Except where the provisions of para�</p> <p style="position:absolute;top:701px;left:19px;white-space:nowrap" class="ft261">graph 1 of Article 9, paragraph 7 of Article </p> <p style="position:absolute;top:721px;left:20px;white-space:nowrap" class="ft261">11, or paragraph 6 of Article 12, apply, inte�</p> <p style="position:absolute;top:740px;left:20px;white-space:nowrap" class="ft261">rest, royalties and other disbursements paid </p> <p style="position:absolute;top:760px;left:21px;white-space:nowrap" class="ft261">by an enterprise of a Contracting State to a </p> <p style="position:absolute;top:780px;left:21px;white-space:nowrap" class="ft261">resident of the other Contracting State shall, </p> <p style="position:absolute;top:799px;left:20px;white-space:nowrap" class="ft261">for the purpose of determining the taxable </p> <p style="position:absolute;top:819px;left:21px;white-space:nowrap" class="ft261">profits of such enterprise, be deductible un�</p> <p style="position:absolute;top:839px;left:20px;white-space:nowrap" class="ft261">der the same conditions as if they had been </p> <p style="position:absolute;top:858px;left:22px;white-space:nowrap" class="ft261">paid to a resident of the first-mentioned Sta�</p> <p style="position:absolute;top:877px;left:21px;white-space:nowrap" class="ft261">te. </p> <p style="position:absolute;top:897px;left:38px;white-space:nowrap" class="ft261">4. Enterprises of a Contracting State, the </p> <p style="position:absolute;top:916px;left:21px;white-space:nowrap" class="ft261">capital of which is wholly or partly owned or </p> <p style="position:absolute;top:936px;left:21px;white-space:nowrap" class="ft261">controlled, directly or indirectly, by one or </p> <p style="position:absolute;top:956px;left:22px;white-space:nowrap" class="ft261">more residents of the other Contracting Sta�</p> <p style="position:absolute;top:975px;left:22px;white-space:nowrap" class="ft261">te, shall not be subjected in the first-mentio�</p> <p style="position:absolute;top:994px;left:22px;white-space:nowrap" class="ft261">ned State to any taxation or any requirement </p> <p style="position:absolute;top:1014px;left:21px;white-space:nowrap" class="ft261">connected therewith which is other or more </p> <p style="position:absolute;top:1034px;left:22px;white-space:nowrap" class="ft261">burdensome than the taxation and connected </p> <p style="position:absolute;top:1053px;left:22px;white-space:nowrap" class="ft261">requirements to which other similar enterpri-</p> <p style="position:absolute;top:198px;left:395px;white-space:nowrap" class="ft262"><i>Artikel 24 </i></p> <p style="position:absolute;top:225px;left:396px;white-space:nowrap" class="ft262"><i>F�rbud mot diskriminering </i></p> <p style="position:absolute;top:249px;left:412px;white-space:nowrap" class="ft261">1. Medborgare i en avtalsslutande stat skall </p> <p style="position:absolute;top:268px;left:395px;white-space:nowrap" class="ft261">inte i den andra avtalsslutande staten bli </p> <p style="position:absolute;top:288px;left:396px;white-space:nowrap" class="ft261">f�rem�l f�r beskattning eller d�rmed sam�</p> <p style="position:absolute;top:308px;left:396px;white-space:nowrap" class="ft261">manh�ngande krav som �r av annat slag eller </p> <p style="position:absolute;top:328px;left:396px;white-space:nowrap" class="ft261">mer tyngande �n den beskattning och d�r�</p> <p style="position:absolute;top:348px;left:396px;white-space:nowrap" class="ft261">med sammanh�ngande krav som medborga�</p> <p style="position:absolute;top:367px;left:397px;white-space:nowrap" class="ft261">re i denna andra stat under samma f�rh�llan�</p> <p style="position:absolute;top:387px;left:396px;white-space:nowrap" class="ft261">den �r eller kan bli underkastad. </p> <p style="position:absolute;top:407px;left:413px;white-space:nowrap" class="ft261">2. Beskattningen av fast driftst�lle, som f��</p> <p style="position:absolute;top:426px;left:397px;white-space:nowrap" class="ft261">retag i en avtalsslutande stat har i den andra </p> <p style="position:absolute;top:446px;left:396px;white-space:nowrap" class="ft261">avtalsslutande staten, skall i denna andra stat </p> <p style="position:absolute;top:466px;left:396px;white-space:nowrap" class="ft261">inte vara mindre f�rdelaktig �n beskattning�</p> <p style="position:absolute;top:485px;left:396px;white-space:nowrap" class="ft261">en av f�retag i de nna andra stat, som bedri�</p> <p style="position:absolute;top:505px;left:397px;white-space:nowrap" class="ft261">ver verksamhet av samma slag. Denna be�</p> <p style="position:absolute;top:525px;left:396px;white-space:nowrap" class="ft261">st�mmelse anses inte medf�ra skyldighet f�r </p> <p style="position:absolute;top:544px;left:396px;white-space:nowrap" class="ft261">en avtalsslutande stat att medge person med </p> <p style="position:absolute;top:564px;left:397px;white-space:nowrap" class="ft261">hemvist i den andra avtalsslutande staten s�</p> <p style="position:absolute;top:584px;left:397px;white-space:nowrap" class="ft261">dant personligt avdrag vid beskattningen, s�</p> <p style="position:absolute;top:604px;left:397px;white-space:nowrap" class="ft261">dan skattebefrielse eller skatteneds�ttning p� </p> <p style="position:absolute;top:623px;left:397px;white-space:nowrap" class="ft261">grund av civilst�nd eller f�rs�ijningsplikt </p> <p style="position:absolute;top:643px;left:397px;white-space:nowrap" class="ft261">mot familj som medges person med hemvist i </p> <p style="position:absolute;top:663px;left:397px;white-space:nowrap" class="ft261">den egna staten. </p> <p style="position:absolute;top:682px;left:414px;white-space:nowrap" class="ft261">3. Utom i de fall d� best�mmelserna i arti�</p> <p style="position:absolute;top:702px;left:398px;white-space:nowrap" class="ft261">kel 9 pun kt 1, artikel 11 punkt 7 eller artikel </p> <p style="position:absolute;top:722px;left:398px;white-space:nowrap" class="ft261">12 punkt 6 till�mpas, �r r�nta, royalty och </p> <p style="position:absolute;top:741px;left:397px;white-space:nowrap" class="ft261">annan betalning fr�n f�retag i en avtalsslu�</p> <p style="position:absolute;top:761px;left:398px;white-space:nowrap" class="ft261">tande stat till person med hemvist i den and�</p> <p style="position:absolute;top:781px;left:398px;white-space:nowrap" class="ft261">ra avtalsslutande staten avdragsgilla vid be�</p> <p style="position:absolute;top:800px;left:397px;white-space:nowrap" class="ft261">st�mmandet av den beskattningsbara in�</p> <p style="position:absolute;top:820px;left:398px;white-space:nowrap" class="ft261">komsten f�r s�dant f�retag p� samma villkor </p> <p style="position:absolute;top:840px;left:397px;white-space:nowrap" class="ft261">som betalning till person med hemvist i den </p> <p style="position:absolute;top:859px;left:398px;white-space:nowrap" class="ft261">f�rstn�mnda staten. </p> <p style="position:absolute;top:898px;left:414px;white-space:nowrap" class="ft261">4. F�retag i en avtalsslutande stat, vars </p> <p style="position:absolute;top:918px;left:398px;white-space:nowrap" class="ft261">kapital helt eller delvis �gs eller kontrolleras, </p> <p style="position:absolute;top:938px;left:398px;white-space:nowrap" class="ft261">direkt eller indirekt, av en eller flera personer </p> <p style="position:absolute;top:957px;left:398px;white-space:nowrap" class="ft261">med hemvist i den andra avtalsslutande sta�</p> <p style="position:absolute;top:977px;left:398px;white-space:nowrap" class="ft261">ten, skall inte i den f�rstn�mnda staten bli </p> <p style="position:absolute;top:997px;left:398px;white-space:nowrap" class="ft261">f�rem�l f�r beskattning eller d�rmed sam�</p> <p style="position:absolute;top:1016px;left:398px;white-space:nowrap" class="ft261">manh�ngande krav som �r av annat slag eller </p> <p style="position:absolute;top:1036px;left:398px;white-space:nowrap" class="ft261">mer tyngande �n den beskattning och d�r�</p> <p style="position:absolute;top:1055px;left:399px;white-space:nowrap" class="ft261">med sammanh�ngande krav som annat lik-</p> <p style="position:absolute;top:1100px;left:26px;white-space:nowrap" class="ft261">1178 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft263">�</p> </div> <div id="page27-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:16px;left:308px;white-space:nowrap" class="ft270"><b>/ </b></p> <p style="position:absolute;top:92px;left:57px;white-space:nowrap" class="ft275">ses of the first-mentioned State are or may be <br/>subjected. </p> <p style="position:absolute;top:52px;left:656px;white-space:nowrap" class="ft272"><b>SFS 1989:676 </b></p> <p style="position:absolute;top:91px;left:442px;white-space:nowrap" class="ft271">nande foretag i den f�rstn�mnda staten ar </p> <p style="position:absolute;top:110px;left:441px;white-space:nowrap" class="ft271">eller kan bli underkastat. </p> <p style="position:absolute;top:158px;left:57px;white-space:nowrap" class="ft273"><i>Artide 25 </i></p> <p style="position:absolute;top:186px;left:57px;white-space:nowrap" class="ft273"><i>Mutual agreement procedure </i></p> <p style="position:absolute;top:210px;left:80px;white-space:nowrap" class="ft271">1. Where a person considers that the ac�</p> <p style="position:absolute;top:230px;left:57px;white-space:nowrap" class="ft271">tions of one or both of the Contracting States </p> <p style="position:absolute;top:250px;left:57px;white-space:nowrap" class="ft271">result or will result for him in taxation not in </p> <p style="position:absolute;top:269px;left:56px;white-space:nowrap" class="ft271">accordance with the provisions of this </p> <p style="position:absolute;top:289px;left:56px;white-space:nowrap" class="ft271">Convention, he may, irrespective of the re�</p> <p style="position:absolute;top:309px;left:57px;white-space:nowrap" class="ft271">medies provided by the domestic law of those </p> <p style="position:absolute;top:329px;left:56px;white-space:nowrap" class="ft271">States, present his case to the competent au�</p> <p style="position:absolute;top:349px;left:56px;white-space:nowrap" class="ft275">thority of the Contracting State of which he is <br/>a resident or, if his case comes under para�</p> <p style="position:absolute;top:389px;left:56px;white-space:nowrap" class="ft271">graph 1 of Article 24, to that of the Contract�</p> <p style="position:absolute;top:409px;left:56px;white-space:nowrap" class="ft271">ing State of which he is a national. The case </p> <p style="position:absolute;top:429px;left:56px;white-space:nowrap" class="ft271">must be presented within three years from </p> <p style="position:absolute;top:449px;left:56px;white-space:nowrap" class="ft271">the first notification of the action resulting in </p> <p style="position:absolute;top:469px;left:56px;white-space:nowrap" class="ft271">taxation not in accordance with the provi�</p> <p style="position:absolute;top:488px;left:56px;white-space:nowrap" class="ft271">sions of the Convention. </p> <p style="position:absolute;top:548px;left:73px;white-space:nowrap" class="ft271">2. The competent authority shall endeavo�</p> <p style="position:absolute;top:568px;left:57px;white-space:nowrap" class="ft271">ur, if t he objection appears to it to be justifi�</p> <p style="position:absolute;top:588px;left:55px;white-space:nowrap" class="ft271">ed and if it is not itself aole to arrive at a </p> <p style="position:absolute;top:608px;left:55px;white-space:nowrap" class="ft271">satisfactory solution, to resolve the case by </p> <p style="position:absolute;top:628px;left:56px;white-space:nowrap" class="ft271">mutual agreement with the competent autho�</p> <p style="position:absolute;top:648px;left:56px;white-space:nowrap" class="ft275">rity of the other Contracting State, with a <br/>view to the avoidance of taxation which is </p> <p style="position:absolute;top:688px;left:56px;white-space:nowrap" class="ft271">not in accordance with the Convention. </p> <p style="position:absolute;top:708px;left:72px;white-space:nowrap" class="ft271">3. The competent authorities of the Con�</p> <p style="position:absolute;top:728px;left:56px;white-space:nowrap" class="ft271">tracting States shall endeavour to resolve by </p> <p style="position:absolute;top:748px;left:56px;white-space:nowrap" class="ft271">mutual agreement any difficulties or doubts </p> <p style="position:absolute;top:768px;left:55px;white-space:nowrap" class="ft271">arising as to the interpretation or application </p> <p style="position:absolute;top:787px;left:56px;white-space:nowrap" class="ft275">of the Convention. They may also consult <br/>together for the elimination of double tax�</p> <p style="position:absolute;top:827px;left:56px;white-space:nowrap" class="ft271">ation in cases not provided for in the </p> <p style="position:absolute;top:848px;left:55px;white-space:nowrap" class="ft271">Convention. </p> <p style="position:absolute;top:867px;left:71px;white-space:nowrap" class="ft271">4. The competent authorities of the Con�</p> <p style="position:absolute;top:887px;left:56px;white-space:nowrap" class="ft271">tracting States may communicate with each </p> <p style="position:absolute;top:907px;left:55px;white-space:nowrap" class="ft271">other directly for the purpose of reaching an </p> <p style="position:absolute;top:927px;left:55px;white-space:nowrap" class="ft271">agreement in the sense of the preceding pa�</p> <p style="position:absolute;top:947px;left:56px;white-space:nowrap" class="ft271">ragraphs. The competent authorities shall, </p> <p style="position:absolute;top:967px;left:56px;white-space:nowrap" class="ft271">through consultations, develop appropriate </p> <p style="position:absolute;top:987px;left:56px;white-space:nowrap" class="ft271">bilateral procedures, conditions, methods </p> <p style="position:absolute;top:1007px;left:55px;white-space:nowrap" class="ft271">and techniques for the implementation of the </p> <p style="position:absolute;top:1027px;left:56px;white-space:nowrap" class="ft275">mutual agreement procedure provided for in <br/>this Article. </p> <p style="position:absolute;top:159px;left:440px;white-space:nowrap" class="ft276"><i>Artikel 25 <br/>F�rfarandet vid �msesidig �verenskommelse </i></p> <p style="position:absolute;top:212px;left:457px;white-space:nowrap" class="ft271">1. Om en person g�r g�llande att en avtals�</p> <p style="position:absolute;top:232px;left:440px;white-space:nowrap" class="ft271">slutande stat eller b�da avtalsslutande stater�</p> <p style="position:absolute;top:251px;left:441px;white-space:nowrap" class="ft271">na vidtagit �tg�rder som for honom medf�r </p> <p style="position:absolute;top:272px;left:439px;white-space:nowrap" class="ft271">eller kommer att medf�ra beskattning som </p> <p style="position:absolute;top:291px;left:439px;white-space:nowrap" class="ft271">strider mot best�mmelserna i detta avtal, kan </p> <p style="position:absolute;top:311px;left:440px;white-space:nowrap" class="ft271">han, utan att detta p�verkar hans r�tt att </p> <p style="position:absolute;top:331px;left:439px;white-space:nowrap" class="ft271">anv�nda sig av de r�ttsmedel som finns i </p> <p style="position:absolute;top:351px;left:440px;white-space:nowrap" class="ft271">dessa staters interna r�ttsordning, framl�gga </p> <p style="position:absolute;top:371px;left:439px;white-space:nowrap" class="ft271">saken f�r den beh�riga myndigheten i den </p> <p style="position:absolute;top:391px;left:439px;white-space:nowrap" class="ft271">avtalsslutande stat d�r han har hemvist eller, </p> <p style="position:absolute;top:411px;left:439px;white-space:nowrap" class="ft271">om fr�ga �r om till�mpning av artikel 24 </p> <p style="position:absolute;top:430px;left:440px;white-space:nowrap" class="ft271">punkt 1, i den avtalsslutande stat d�r han �r </p> <p style="position:absolute;top:450px;left:440px;white-space:nowrap" class="ft271">medborgare. Saken skall framl�ggas inom tre </p> <p style="position:absolute;top:470px;left:438px;white-space:nowrap" class="ft271">�r fr�n den tidpunkt d� personen i fr�ga fick </p> <p style="position:absolute;top:490px;left:439px;white-space:nowrap" class="ft271">vetskap om den �tg�rd som givit upphov till </p> <p style="position:absolute;top:510px;left:439px;white-space:nowrap" class="ft271">beskattning som strider mot best�mmelserna </p> <p style="position:absolute;top:529px;left:440px;white-space:nowrap" class="ft271">i avtalet . </p> <p style="position:absolute;top:550px;left:455px;white-space:nowrap" class="ft271">2. Om denna beh�riga myndighet finner </p> <p style="position:absolute;top:569px;left:439px;white-space:nowrap" class="ft271">inv�ndningen grundad men inte sj�lv kan f� </p> <p style="position:absolute;top:589px;left:439px;white-space:nowrap" class="ft271">till st�nd en tillfredsst�llande l�sning, skall </p> <p style="position:absolute;top:609px;left:439px;white-space:nowrap" class="ft271">myndigheten s�ka l�sa fr�gan genom �msesi�</p> <p style="position:absolute;top:629px;left:439px;white-space:nowrap" class="ft271">dig �verenskommelse med den beh�riga </p> <p style="position:absolute;top:649px;left:439px;white-space:nowrap" class="ft271">myndigheten i den andra avtalsslutande sta�</p> <p style="position:absolute;top:669px;left:439px;white-space:nowrap" class="ft275">ten i syfte att undvika beskattning som s tri�<br/>der mot avtalet. </p> <p style="position:absolute;top:708px;left:455px;white-space:nowrap" class="ft271">3. De beh�riga myndigheterna i de avtals�</p> <p style="position:absolute;top:728px;left:438px;white-space:nowrap" class="ft271">slutande staterna skall genom �msesidig </p> <p style="position:absolute;top:748px;left:438px;white-space:nowrap" class="ft271">�verenskommelse s�ka avg�ra sv�righeter el�</p> <p style="position:absolute;top:768px;left:438px;white-space:nowrap" class="ft271">ler tvivelsm�l som uppkommer i fr�ga om </p> <p style="position:absolute;top:787px;left:438px;white-space:nowrap" class="ft271">tolkningen eller till�mpningen av avtalet. De </p> <p style="position:absolute;top:807px;left:438px;white-space:nowrap" class="ft271">kan �ven �verl�gga i syfte att undanr�ja dub�</p> <p style="position:absolute;top:827px;left:438px;white-space:nowrap" class="ft271">belbeskattning i fall som inte omfattas av </p> <p style="position:absolute;top:847px;left:437px;white-space:nowrap" class="ft271">avtalet. </p> <p style="position:absolute;top:866px;left:454px;white-space:nowrap" class="ft271">4. De beh�riga myndigheterna i de avtals�</p> <p style="position:absolute;top:886px;left:437px;white-space:nowrap" class="ft271">slutande staterna kan tr�da i direkt forbindel-</p> <p style="position:absolute;top:906px;left:437px;white-space:nowrap" class="ft271">se med varandra i syfte att tr�ffa �verens�</p> <p style="position:absolute;top:926px;left:438px;white-space:nowrap" class="ft271">kommelse i de fall s om angivits i f�reg�ende </p> <p style="position:absolute;top:946px;left:438px;white-space:nowrap" class="ft271">punkter. De beh�riga myndigheterna skall </p> <p style="position:absolute;top:966px;left:437px;white-space:nowrap" class="ft271">genom �verl�ggningar utveckla l�mpliga bila�</p> <p style="position:absolute;top:985px;left:437px;white-space:nowrap" class="ft271">terala f�rfaringss�tt, villkor, metoder och </p> <p style="position:absolute;top:1006px;left:438px;white-space:nowrap" class="ft271">tekniska l�sningar f�r att genomf�r a det f�r�</p> <p style="position:absolute;top:1025px;left:437px;white-space:nowrap" class="ft271">farande vid �msesidig �verenskommelse som </p> <p style="position:absolute;top:1045px;left:437px;white-space:nowrap" class="ft271">f�reskrivs i denna artikel. </p> <p style="position:absolute;top:1110px;left:736px;white-space:nowrap" class="ft271">1179 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft274">�</p> </div> <div id="page28-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:36px;left:21px;white-space:nowrap" class="ft280">SFS 1989:676 </p> <p style="position:absolute;top:85px;left:18px;white-space:nowrap" class="ft285"><i>Artide 26 <br/>Exchange of information </i></p> <p style="position:absolute;top:137px;left:41px;white-space:nowrap" class="ft282">1. The competent authorities of the Con�</p> <p style="position:absolute;top:156px;left:18px;white-space:nowrap" class="ft282">tracting States shall exchange such informa�</p> <p style="position:absolute;top:176px;left:19px;white-space:nowrap" class="ft282">tion as is necessary for carrying out the provi�</p> <p style="position:absolute;top:196px;left:18px;white-space:nowrap" class="ft282">sions of this Convention or of the domestic </p> <p style="position:absolute;top:215px;left:19px;white-space:nowrap" class="ft282">laws of the Contracting States concerning </p> <p style="position:absolute;top:235px;left:19px;white-space:nowrap" class="ft282">taxes covered by the Convention insofar as </p> <p style="position:absolute;top:255px;left:19px;white-space:nowrap" class="ft282">the taxation thereunder is not contrary to the </p> <p style="position:absolute;top:274px;left:18px;white-space:nowrap" class="ft282">Convention. Any in formation received by a </p> <p style="position:absolute;top:294px;left:19px;white-space:nowrap" class="ft282">Contracting State shall be treated as secret in </p> <p style="position:absolute;top:314px;left:19px;white-space:nowrap" class="ft282">the same manner as information obtained </p> <p style="position:absolute;top:334px;left:20px;white-space:nowrap" class="ft282">under the domestic laws of that State and </p> <p style="position:absolute;top:353px;left:19px;white-space:nowrap" class="ft282">shall be disclosed only to persons or authori�</p> <p style="position:absolute;top:373px;left:20px;white-space:nowrap" class="ft282">ties (including courts and administrative bo�</p> <p style="position:absolute;top:393px;left:19px;white-space:nowrap" class="ft282">dies) involved in the assessment or collection </p> <p style="position:absolute;top:412px;left:19px;white-space:nowrap" class="ft282">of, the enforcement or prosecution in respect </p> <p style="position:absolute;top:432px;left:20px;white-space:nowrap" class="ft282">of, or the determination of appeals in relation </p> <p style="position:absolute;top:452px;left:20px;white-space:nowrap" class="ft282">to, the taxes covered by the Convention. </p> <p style="position:absolute;top:471px;left:19px;white-space:nowrap" class="ft282">Such persons or authorities shall use the in�</p> <p style="position:absolute;top:491px;left:20px;white-space:nowrap" class="ft282">formation only for such purposes. They may </p> <p style="position:absolute;top:511px;left:20px;white-space:nowrap" class="ft282">disclose the information in public court pro�</p> <p style="position:absolute;top:530px;left:20px;white-space:nowrap" class="ft282">ceedings or in judicial decisions. The compe�</p> <p style="position:absolute;top:550px;left:20px;white-space:nowrap" class="ft282">tent authorities shall through consultation </p> <p style="position:absolute;top:570px;left:20px;white-space:nowrap" class="ft282">develop appropriate conditions, methods, </p> <p style="position:absolute;top:589px;left:20px;white-space:nowrap" class="ft282">and techniques concerning the matters in res�</p> <p style="position:absolute;top:609px;left:21px;white-space:nowrap" class="ft282">pect of which such exchanges of information </p> <p style="position:absolute;top:629px;left:20px;white-space:nowrap" class="ft282">shall be made, including, where appropriate, </p> <p style="position:absolute;top:648px;left:20px;white-space:nowrap" class="ft282">exchanges of information regarding tax av�</p> <p style="position:absolute;top:668px;left:20px;white-space:nowrap" class="ft282">oidance. </p> <p style="position:absolute;top:687px;left:37px;white-space:nowrap" class="ft282">2. In no case shall the provisions of para�</p> <p style="position:absolute;top:707px;left:20px;white-space:nowrap" class="ft282">graph 1 be construed so as to impose on a </p> <p style="position:absolute;top:727px;left:21px;white-space:nowrap" class="ft282">Contracting State the obligation: </p> <p style="position:absolute;top:746px;left:36px;white-space:nowrap" class="ft282">a) to carry out administrative measures at </p> <p style="position:absolute;top:766px;left:21px;white-space:nowrap" class="ft282">variance with the laws and administrative </p> <p style="position:absolute;top:785px;left:21px;white-space:nowrap" class="ft282">practice of that or of the other Contracting </p> <p style="position:absolute;top:805px;left:20px;white-space:nowrap" class="ft282">State; </p> <p style="position:absolute;top:825px;left:38px;white-space:nowrap" class="ft282">b) to supply information which is not obta�</p> <p style="position:absolute;top:844px;left:21px;white-space:nowrap" class="ft282">inable under the laws or in the normal course </p> <p style="position:absolute;top:864px;left:20px;white-space:nowrap" class="ft282">of the administration of that or of the other </p> <p style="position:absolute;top:884px;left:21px;white-space:nowrap" class="ft282">Contracting State; </p> <p style="position:absolute;top:903px;left:37px;white-space:nowrap" class="ft282">c) to supply information which would dis�</p> <p style="position:absolute;top:923px;left:21px;white-space:nowrap" class="ft282">close any trade, business, industrial, com�</p> <p style="position:absolute;top:942px;left:22px;white-space:nowrap" class="ft282">mercial or professional secret or trade pro�</p> <p style="position:absolute;top:962px;left:21px;white-space:nowrap" class="ft282">cess, or information, the diclosure of which </p> <p style="position:absolute;top:982px;left:21px;white-space:nowrap" class="ft282">would be contrary to public policy (ordre </p> <p style="position:absolute;top:1001px;left:22px;white-space:nowrap" class="ft282">public). </p> <p style="position:absolute;top:86px;left:399px;white-space:nowrap" class="ft285"><i>Artikel 26 <br/>Utbyte av upplysningar </i></p> <p style="position:absolute;top:137px;left:415px;white-space:nowrap" class="ft282">1. De beh�riga myndigheterna i de avtals�</p> <p style="position:absolute;top:157px;left:398px;white-space:nowrap" class="ft282">slutande staterna skall utbyta s�dana upplys�</p> <p style="position:absolute;top:177px;left:399px;white-space:nowrap" class="ft282">ningar som �r n�dv�ndiga f�r att till�mpa </p> <p style="position:absolute;top:196px;left:399px;white-space:nowrap" class="ft282">best�mmelserna i detta avtal eller i de avtals�</p> <p style="position:absolute;top:216px;left:398px;white-space:nowrap" class="ft282">slutande statemas interna lagstiftning i fr�ga </p> <p style="position:absolute;top:236px;left:398px;white-space:nowrap" class="ft282">om skatter som omfattas av avtalet, i den </p> <p style="position:absolute;top:255px;left:399px;white-space:nowrap" class="ft282">m�n beskattningen enligt denna lagstiftning </p> <p style="position:absolute;top:275px;left:399px;white-space:nowrap" class="ft282">inte strider mot avtalet. Upplysningar som en </p> <p style="position:absolute;top:295px;left:398px;white-space:nowrap" class="ft282">avtalsslutande stat mottagit skall behandlas </p> <p style="position:absolute;top:314px;left:398px;white-space:nowrap" class="ft282">s�som hemliga p� samma s�tt som upplys�</p> <p style="position:absolute;top:334px;left:399px;white-space:nowrap" class="ft282">ningar, som erh�llits enligt den interna lag�</p> <p style="position:absolute;top:354px;left:398px;white-space:nowrap" class="ft282">stiftningen i denna stat, och f�r yppas endast </p> <p style="position:absolute;top:373px;left:399px;white-space:nowrap" class="ft282">f�r personer eller myndigheter (d�ri inbegrip�</p> <p style="position:absolute;top:393px;left:399px;white-space:nowrap" class="ft282">na domstolar och f�rvaltningsorgan) som </p> <p style="position:absolute;top:413px;left:398px;white-space:nowrap" class="ft286">fastst�ller, uppb�r eller indriver de skatter <br/>som omfattas av avtalet eller handl�gger �tal </p> <p style="position:absolute;top:452px;left:398px;white-space:nowrap" class="ft282">eller besv�r i fr�ga om dessa skatter. Dessa </p> <p style="position:absolute;top:472px;left:399px;white-space:nowrap" class="ft282">personer eller myndigheter skall anv�nda </p> <p style="position:absolute;top:492px;left:399px;white-space:nowrap" class="ft282">upplysningarna endast f�r s�dana �ndam�l. </p> <p style="position:absolute;top:511px;left:399px;white-space:nowrap" class="ft282">De f�r yppa upplysningarna vid offentlig r�t�</p> <p style="position:absolute;top:531px;left:399px;white-space:nowrap" class="ft282">teg�ng eller i dom stolsavg�randen. De beh��</p> <p style="position:absolute;top:551px;left:399px;white-space:nowrap" class="ft282">riga myndigheterna skall genom �verl�gg�</p> <p style="position:absolute;top:571px;left:399px;white-space:nowrap" class="ft282">ningar utveckla l�mpliga villkor, metoder </p> <p style="position:absolute;top:591px;left:398px;white-space:nowrap" class="ft282">och tekniska l�sningar betr�ffande de fall d�r </p> <p style="position:absolute;top:610px;left:398px;white-space:nowrap" class="ft282">s�dant informationsutbyte skall ske, d�ri in�</p> <p style="position:absolute;top:629px;left:399px;white-space:nowrap" class="ft282">begripet, n�r s� �r l�mpligt, utbyte av upplys�</p> <p style="position:absolute;top:649px;left:399px;white-space:nowrap" class="ft282">ningar om skatteundandragande. </p> <p style="position:absolute;top:688px;left:415px;white-space:nowrap" class="ft282">2. Best�mmelserna i punkt 1 anses inte </p> <p style="position:absolute;top:708px;left:399px;white-space:nowrap" class="ft282">medf�ra skyldighet f�r en avtalsslutande stat </p> <p style="position:absolute;top:728px;left:398px;white-space:nowrap" class="ft282">att </p> <p style="position:absolute;top:748px;left:415px;white-space:nowrap" class="ft282">a) vidta f�rvaltnings�tg�rder som avviker </p> <p style="position:absolute;top:767px;left:398px;white-space:nowrap" class="ft282">fr�n lagstiftning och administrativ praxis i </p> <p style="position:absolute;top:787px;left:398px;white-space:nowrap" class="ft282">denna avtalsslutande stat eller i den andra </p> <p style="position:absolute;top:807px;left:398px;white-space:nowrap" class="ft282">avtalsslutande staten, </p> <p style="position:absolute;top:826px;left:415px;white-space:nowrap" class="ft282">b) l�mna upplysningar som inte �r tillg�ng�</p> <p style="position:absolute;top:846px;left:398px;white-space:nowrap" class="ft282">liga enligt lagstiftning eller sedvanlig admi�</p> <p style="position:absolute;top:866px;left:399px;white-space:nowrap" class="ft282">nistrativ praxis i denna avtalsslutande stat </p> <p style="position:absolute;top:885px;left:398px;white-space:nowrap" class="ft282">eller i den an dra avtalsslutande staten, </p> <p style="position:absolute;top:905px;left:414px;white-space:nowrap" class="ft282">c) l�m na upplysningar som skulle r�ja af�</p> <p style="position:absolute;top:925px;left:398px;white-space:nowrap" class="ft282">f�rshemlighet, industri-, handels- eller yrkes�</p> <p style="position:absolute;top:944px;left:399px;white-space:nowrap" class="ft282">hemlighet eller i n�ringsverksamhet nyttjat </p> <p style="position:absolute;top:964px;left:399px;white-space:nowrap" class="ft282">f�rfaringss�tt eller upplysningar, vilkas �ver�</p> <p style="position:absolute;top:984px;left:398px;white-space:nowrap" class="ft282">l�mnande skulle strida mot allm�nna h�nsyn </p> <p style="position:absolute;top:1003px;left:398px;white-space:nowrap" class="ft282">(ordre public). </p> <p style="position:absolute;top:1095px;left:21px;white-space:nowrap" class="ft283">1180 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft284">�</p> </div> <div id="page29-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:17px;left:311px;white-space:nowrap" class="ft290"><b>/ </b></p> <p style="position:absolute;top:55px;left:664px;white-space:nowrap" class="ft291">SFS 1989:676 </p> <p style="position:absolute;top:98px;left:68px;white-space:nowrap" class="ft292"><i>Artide 27 </i></p> <p style="position:absolute;top:126px;left:69px;white-space:nowrap" class="ft292"><i>Diplomatic agents and consular officers </i></p> <p style="position:absolute;top:169px;left:89px;white-space:nowrap" class="ft293">Nothing in this Convention shall affect the </p> <p style="position:absolute;top:188px;left:69px;white-space:nowrap" class="ft293">fiscal privileges of diplomatic agents or con�</p> <p style="position:absolute;top:208px;left:68px;white-space:nowrap" class="ft293">sular officers under the general rules of inter�</p> <p style="position:absolute;top:228px;left:69px;white-space:nowrap" class="ft293">national law or under the provisions of speci�</p> <p style="position:absolute;top:247px;left:68px;white-space:nowrap" class="ft293">al agreements. </p> <p style="position:absolute;top:98px;left:450px;white-space:nowrap" class="ft292"><i>Artikel 27 </i></p> <p style="position:absolute;top:127px;left:451px;white-space:nowrap" class="ft292"><i>Diplomatiska f�retr�dare </i></p> <p style="position:absolute;top:127px;left:665px;white-space:nowrap" class="ft292"><i>och konsul�ra </i></p> <p style="position:absolute;top:146px;left:450px;white-space:nowrap" class="ft292"><i>tj�nstem�n </i></p> <p style="position:absolute;top:171px;left:467px;white-space:nowrap" class="ft293">Best�mmelserna i detta avtal ber�r inte de </p> <p style="position:absolute;top:190px;left:450px;white-space:nowrap" class="ft293">privilegier vid beskattningen som enligt folk�</p> <p style="position:absolute;top:210px;left:451px;white-space:nowrap" class="ft293">r�ttens allm�nna regler eller best�mmelser i </p> <p style="position:absolute;top:230px;left:449px;white-space:nowrap" class="ft293">s�rskilda �verenskommelser tillkommer dip�</p> <p style="position:absolute;top:250px;left:449px;white-space:nowrap" class="ft293">lomatiska f�retr�dare eller konsul�ra tj�nste�</p> <p style="position:absolute;top:269px;left:450px;white-space:nowrap" class="ft293">m�n. </p> <p style="position:absolute;top:315px;left:68px;white-space:nowrap" class="ft292"><i>Artide 28 </i></p> <p style="position:absolute;top:342px;left:68px;white-space:nowrap" class="ft292"><i>Entry into force </i></p> <p style="position:absolute;top:366px;left:91px;white-space:nowrap" class="ft293">1. This Convention shall be ratified and </p> <p style="position:absolute;top:386px;left:68px;white-space:nowrap" class="ft293">the instruments of ratification shall be ex�</p> <p style="position:absolute;top:406px;left:68px;white-space:nowrap" class="ft293">changed at Stockholm as soon as possible. </p> <p style="position:absolute;top:426px;left:84px;white-space:nowrap" class="ft293">2. Upon the exchange of instruments of </p> <p style="position:absolute;top:445px;left:69px;white-space:nowrap" class="ft293">ratification this Convention shall enter into </p> <p style="position:absolute;top:465px;left:67px;white-space:nowrap" class="ft293">force in both Contracting States and its </p> <p style="position:absolute;top:485px;left:68px;white-space:nowrap" class="ft293">provisions shall have effect: </p> <p style="position:absolute;top:505px;left:84px;white-space:nowrap" class="ft293">a) in respect of taxes withheld at the sour�</p> <p style="position:absolute;top:525px;left:67px;white-space:nowrap" class="ft293">ce, on amounts paid or remitted to non-resi�</p> <p style="position:absolute;top:544px;left:68px;white-space:nowrap" class="ft293">dents on or after the first day of January next </p> <p style="position:absolute;top:564px;left:68px;white-space:nowrap" class="ft293">following the exchange of instruments of rati�</p> <p style="position:absolute;top:584px;left:68px;white-space:nowrap" class="ft293">fication; </p> <p style="position:absolute;top:624px;left:85px;white-space:nowrap" class="ft293">b) in respect of other taxes on income, for </p> <p style="position:absolute;top:643px;left:68px;white-space:nowrap" class="ft295">taxable years or accounting periods begin�<br/>ning on or after the first day of January next </p> <p style="position:absolute;top:683px;left:67px;white-space:nowrap" class="ft293">following the exchange of instruments of rati�</p> <p style="position:absolute;top:703px;left:68px;white-space:nowrap" class="ft293">fication. </p> <p style="position:absolute;top:723px;left:84px;white-space:nowrap" class="ft293">3. The Agreement between Thailand and </p> <p style="position:absolute;top:742px;left:67px;white-space:nowrap" class="ft293">Sweden for the avoidance of double taxation </p> <p style="position:absolute;top:762px;left:67px;white-space:nowrap" class="ft293">with respect to taxes on income and capital </p> <p style="position:absolute;top:782px;left:67px;white-space:nowrap" class="ft293">signed at Bangkok on October 20, 1961, sball </p> <p style="position:absolute;top:802px;left:68px;white-space:nowrap" class="ft293">terminate and cease to have effect: </p> <p style="position:absolute;top:842px;left:84px;white-space:nowrap" class="ft293">a) in respect of taxes to which this Conven�</p> <p style="position:absolute;top:862px;left:67px;white-space:nowrap" class="ft293">tion applies as from the time when the provi�</p> <p style="position:absolute;top:881px;left:67px;white-space:nowrap" class="ft293">sions of this Convention begin to have effect; </p> <p style="position:absolute;top:921px;left:84px;white-space:nowrap" class="ft293">b) in respect of taxes on capital </p> <p style="position:absolute;top:941px;left:100px;white-space:nowrap" class="ft293">(i) in Thailand, for taxes the payment of </p> <p style="position:absolute;top:961px;left:67px;white-space:nowrap" class="ft293">which is required in or after the second ca�</p> <p style="position:absolute;top:980px;left:67px;white-space:nowrap" class="ft293">lendar year next following the exchange of </p> <p style="position:absolute;top:1001px;left:67px;white-space:nowrap" class="ft293">instruments of ratification of this Conven�</p> <p style="position:absolute;top:1021px;left:66px;white-space:nowrap" class="ft293">tion; </p> <p style="position:absolute;top:1040px;left:100px;white-space:nowrap" class="ft293">(ii) in Sweden, for taxes which are assess�</p> <p style="position:absolute;top:1060px;left:67px;white-space:nowrap" class="ft293">ed in or after the second calendar year next </p> <p style="position:absolute;top:316px;left:450px;white-space:nowrap" class="ft296"><i>Artikel 28 <br/>Ikrafttr�dande </i></p> <p style="position:absolute;top:368px;left:466px;white-space:nowrap" class="ft293">1. Detta avtal skall ratificeras och ratifika�</p> <p style="position:absolute;top:388px;left:449px;white-space:nowrap" class="ft293">tionshandlingarna skall utv�xlas i Stockholm </p> <p style="position:absolute;top:407px;left:449px;white-space:nowrap" class="ft293">snarast m�jligt. </p> <p style="position:absolute;top:427px;left:465px;white-space:nowrap" class="ft293">2. Avtalet tr�der i kraft i b�da avtalsslutan�</p> <p style="position:absolute;top:447px;left:449px;white-space:nowrap" class="ft293">de staterna med utv�xlingen av ratifikations-</p> <p style="position:absolute;top:467px;left:449px;white-space:nowrap" class="ft293">handlingarna och dess best�mmelser till�m�</p> <p style="position:absolute;top:486px;left:450px;white-space:nowrap" class="ft293">pas </p> <p style="position:absolute;top:506px;left:465px;white-space:nowrap" class="ft293">a) betr�ffande skatt som inneh�lls vid </p> <p style="position:absolute;top:526px;left:449px;white-space:nowrap" class="ft293">k�llan, p� belopp som betalas eller �verfors </p> <p style="position:absolute;top:546px;left:449px;white-space:nowrap" class="ft293">till person med hemvist utomlands den 1 ja�</p> <p style="position:absolute;top:565px;left:449px;white-space:nowrap" class="ft293">nuari det �r som f�ljer n�rmast efter utv�x�</p> <p style="position:absolute;top:585px;left:448px;white-space:nowrap" class="ft293">lingen av ratifikationshandlingama eller se�</p> <p style="position:absolute;top:604px;left:449px;white-space:nowrap" class="ft293">nare, och </p> <p style="position:absolute;top:624px;left:465px;white-space:nowrap" class="ft293">b) betr�ffande andra skatter p� inkomst, </p> <p style="position:absolute;top:644px;left:448px;white-space:nowrap" class="ft293">f�r beskattnings�r eller r�kenskapsperiod </p> <p style="position:absolute;top:664px;left:448px;white-space:nowrap" class="ft293">som b�ljar den 1 jan uari �ret n�rmast efter </p> <p style="position:absolute;top:683px;left:449px;white-space:nowrap" class="ft293">utv�xlingen av ratifikationshandlingama el�</p> <p style="position:absolute;top:703px;left:448px;white-space:nowrap" class="ft293">ler senare. </p> <p style="position:absolute;top:723px;left:465px;white-space:nowrap" class="ft293">3. Avtalet mellan Sverige och Thaila nd f�r </p> <p style="position:absolute;top:742px;left:449px;white-space:nowrap" class="ft293">undvikande av dubbelbeskattning betr�ffan�</p> <p style="position:absolute;top:762px;left:448px;white-space:nowrap" class="ft293">de skatter � inkomst och f�rm�genhet, som </p> <p style="position:absolute;top:782px;left:449px;white-space:nowrap" class="ft293">undertecknades i Bangkok den 20 oktober </p> <p style="position:absolute;top:802px;left:448px;white-space:nowrap" class="ft293">1961, skall upph�ra att g�lla och skall inte </p> <p style="position:absolute;top:821px;left:448px;white-space:nowrap" class="ft293">l�ngre till�mpas. </p> <p style="position:absolute;top:841px;left:464px;white-space:nowrap" class="ft293">a) betr�ffande de skatter p� vilka f�reva�</p> <p style="position:absolute;top:861px;left:448px;white-space:nowrap" class="ft293">rande avtal till�mpas, fr�n och med den tid�</p> <p style="position:absolute;top:880px;left:448px;white-space:nowrap" class="ft295">punkt d� best�mmelserna i f�revarande avtal <br/>blir till�mpliga, </p> <p style="position:absolute;top:920px;left:464px;white-space:nowrap" class="ft293">b) betr�ffande skatt p� f�rm�genhet </p> <p style="position:absolute;top:939px;left:465px;white-space:nowrap" class="ft293">1) i Thailand betr�ffande skatt som skall </p> <p style="position:absolute;top:959px;left:447px;white-space:nowrap" class="ft293">erl�ggas under andra kalender�ret n�rmast </p> <p style="position:absolute;top:979px;left:447px;white-space:nowrap" class="ft293">efter det d� utv�xlingen av ratifikationshand�</p> <p style="position:absolute;top:998px;left:447px;white-space:nowrap" class="ft295">lingama avseende detta avtal �ger mm eller <br/>senare, </p> <p style="position:absolute;top:1038px;left:464px;white-space:nowrap" class="ft293">2) i Sverige betr�ffande skatt som taxeras </p> <p style="position:absolute;top:1058px;left:447px;white-space:nowrap" class="ft293">andra kalender�ret n�rmast efter det d� ut-</p> <p style="position:absolute;top:1112px;left:743px;white-space:nowrap" class="ft293">1181 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft294">�</p> </div> <div id="page30-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:33px;left:11px;white-space:nowrap" class="ft300">SFS 1989:676 </p> <p style="position:absolute;top:5px;left:451px;white-space:nowrap" class="ft301"><b>\ </b></p> <p style="position:absolute;top:82px;left:11px;white-space:nowrap" class="ft302">following the exchange of instruments of rati�</p> <p style="position:absolute;top:101px;left:12px;white-space:nowrap" class="ft302">fication of this Convention. </p> <p style="position:absolute;top:83px;left:390px;white-space:nowrap" class="ft302">v�xlingen av ratifikationshandlingama avse�</p> <p style="position:absolute;top:102px;left:390px;white-space:nowrap" class="ft302">ende detta avtal �ger rum eller senare. </p> <p style="position:absolute;top:150px;left:13px;white-space:nowrap" class="ft303"><i>Artide 29 </i></p> <p style="position:absolute;top:178px;left:14px;white-space:nowrap" class="ft303"><i>Termination </i></p> <p style="position:absolute;top:202px;left:29px;white-space:nowrap" class="ft302">This Convention shall remain in force in�</p> <p style="position:absolute;top:222px;left:13px;white-space:nowrap" class="ft302">definitely, but either of the Contracting Sta�</p> <p style="position:absolute;top:241px;left:14px;white-space:nowrap" class="ft302">tes may, on or before 30th June in any ca�</p> <p style="position:absolute;top:261px;left:13px;white-space:nowrap" class="ft302">lendar year beginning after the expiration of </p> <p style="position:absolute;top:280px;left:13px;white-space:nowrap" class="ft302">a period of five years from the date of its </p> <p style="position:absolute;top:300px;left:13px;white-space:nowrap" class="ft302">entry into force, give to the other Contracting </p> <p style="position:absolute;top:319px;left:13px;white-space:nowrap" class="ft302">State, through diplomatic channels, written </p> <p style="position:absolute;top:339px;left:14px;white-space:nowrap" class="ft302">notice of termination. </p> <p style="position:absolute;top:358px;left:30px;white-space:nowrap" class="ft302">In such event the Convention shall cease to </p> <p style="position:absolute;top:378px;left:14px;white-space:nowrap" class="ft302">have effect: </p> <p style="position:absolute;top:398px;left:30px;white-space:nowrap" class="ft302">a) in respect of taxes withheld at the sour�</p> <p style="position:absolute;top:417px;left:13px;white-space:nowrap" class="ft302">ce, on amounts paid or remitted to non-resi�</p> <p style="position:absolute;top:436px;left:13px;white-space:nowrap" class="ft302">dents on or after the first day of January next </p> <p style="position:absolute;top:456px;left:13px;white-space:nowrap" class="ft302">following the submission of such notice; </p> <p style="position:absolute;top:495px;left:31px;white-space:nowrap" class="ft302">b) in respect of o ther taxes on income, for </p> <p style="position:absolute;top:515px;left:15px;white-space:nowrap" class="ft302">taxable years or accounting periods begin�</p> <p style="position:absolute;top:534px;left:15px;white-space:nowrap" class="ft302">ning on or after the first day of January next </p> <p style="position:absolute;top:554px;left:14px;white-space:nowrap" class="ft302">following the submission of such notice. </p> <p style="position:absolute;top:574px;left:14px;white-space:nowrap" class="ft302">IN WITNESS WHEREOF the undersigned, </p> <p style="position:absolute;top:593px;left:15px;white-space:nowrap" class="ft302">being duly authorized thereto, have signed </p> <p style="position:absolute;top:613px;left:15px;white-space:nowrap" class="ft302">this Convention. </p> <p style="position:absolute;top:632px;left:31px;white-space:nowrap" class="ft302">Done at Bangkok, this nineteenth day of </p> <p style="position:absolute;top:652px;left:14px;white-space:nowrap" class="ft302">October, 1988, in duplicate in the English </p> <p style="position:absolute;top:671px;left:14px;white-space:nowrap" class="ft302">language. </p> <p style="position:absolute;top:151px;left:392px;white-space:nowrap" class="ft305"><i>Artikel 29 <br/>Upph�rande </i></p> <p style="position:absolute;top:202px;left:408px;white-space:nowrap" class="ft302">1. Detta avtal f�rblir i kraft utan tidsbe�</p> <p style="position:absolute;top:222px;left:391px;white-space:nowrap" class="ft302">gr�nsning men envar av de avtalsslutande </p> <p style="position:absolute;top:241px;left:391px;white-space:nowrap" class="ft302">staterna kan  senast den 30 juni under ett </p> <p style="position:absolute;top:261px;left:392px;white-space:nowrap" class="ft302">kalender�r som b�ljar efter utg�ngen av en </p> <p style="position:absolute;top:281px;left:392px;white-space:nowrap" class="ft302">tidrymd av fem �r fr�n den dag d� avtalet </p> <p style="position:absolute;top:300px;left:392px;white-space:nowrap" class="ft302">tr�dde i kraft  p� diplomatisk v�g skriftli�</p> <p style="position:absolute;top:320px;left:391px;white-space:nowrap" class="ft302">gen upps�ga avtalet hos den andra avtalsslu�</p> <p style="position:absolute;top:340px;left:391px;white-space:nowrap" class="ft302">tande staten. </p> <p style="position:absolute;top:359px;left:408px;white-space:nowrap" class="ft302">I h�ndelse av s�dan upps�gning upph�r av�</p> <p style="position:absolute;top:379px;left:392px;white-space:nowrap" class="ft302">talet att g�lla </p> <p style="position:absolute;top:398px;left:407px;white-space:nowrap" class="ft302">a) betr�ffande skatt som inneh�lls vid </p> <p style="position:absolute;top:417px;left:391px;white-space:nowrap" class="ft302">k�llan, p� belopp som betalas eller �verfors </p> <p style="position:absolute;top:437px;left:391px;white-space:nowrap" class="ft302">till person med hemvist utomlands den I ja�</p> <p style="position:absolute;top:457px;left:391px;white-space:nowrap" class="ft302">nuari som f�ljer n�rmast efter upps�gningen </p> <p style="position:absolute;top:476px;left:390px;white-space:nowrap" class="ft302">eller senare, </p> <p style="position:absolute;top:496px;left:408px;white-space:nowrap" class="ft302">b) betr�ffande andra skatter p� inkomst, i </p> <p style="position:absolute;top:516px;left:391px;white-space:nowrap" class="ft302">fr�ga om beskattnings�r eller r�kenskapspe�</p> <p style="position:absolute;top:535px;left:392px;white-space:nowrap" class="ft302">riod som b�ljar den 1 janu ari n�rmast efter </p> <p style="position:absolute;top:555px;left:392px;white-space:nowrap" class="ft302">upps�gningen eller senare. </p> <p style="position:absolute;top:574px;left:407px;white-space:nowrap" class="ft302">Till bekr�ftelse h�rav har undertecknade, </p> <p style="position:absolute;top:594px;left:391px;white-space:nowrap" class="ft302">d�rtill vederb�rligen bemyndigade, under�</p> <p style="position:absolute;top:614px;left:391px;white-space:nowrap" class="ft302">tecknat detta avtal. </p> <p style="position:absolute;top:633px;left:406px;white-space:nowrap" class="ft302">Som skedde i Bangkok den 19 oktober </p> <p style="position:absolute;top:653px;left:391px;white-space:nowrap" class="ft302">1988, i tv� exempla r p� engelska spr�ket . </p> <p style="position:absolute;top:722px;left:13px;white-space:nowrap" class="ft306">For the Government <br/>of Sweden </p> <p style="position:absolute;top:724px;left:389px;white-space:nowrap" class="ft302">F�r Sveriges regering </p> <p style="position:absolute;top:786px;left:12px;white-space:nowrap" class="ft302">Sten Andersson </p> <p style="position:absolute;top:811px;left:14px;white-space:nowrap" class="ft302">Minister of Foreign </p> <p style="position:absolute;top:833px;left:13px;white-space:nowrap" class="ft302">Affairs </p> <p style="position:absolute;top:789px;left:387px;white-space:nowrap" class="ft302">Sten Andersson </p> <p style="position:absolute;top:814px;left:389px;white-space:nowrap" class="ft302">Utrikesminister </p> <p style="position:absolute;top:897px;left:13px;white-space:nowrap" class="ft302">For the Government </p> <p style="position:absolute;top:919px;left:12px;white-space:nowrap" class="ft302">of Thailand </p> <p style="position:absolute;top:899px;left:387px;white-space:nowrap" class="ft302">F�r Thailands regering </p> <p style="position:absolute;top:960px;left:11px;white-space:nowrap" class="ft302">Siddhi Savetsila </p> <p style="position:absolute;top:984px;left:13px;white-space:nowrap" class="ft302">Minister of Foreign </p> <p style="position:absolute;top:1006px;left:12px;white-space:nowrap" class="ft302">Affairs </p> <p style="position:absolute;top:963px;left:386px;white-space:nowrap" class="ft302">Siddhi Savetsila </p> <p style="position:absolute;top:988px;left:388px;white-space:nowrap" class="ft302">Utrikesminister </p> <p style="position:absolute;top:1088px;left:16px;white-space:nowrap" class="ft302">1182 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft304">�</p> </div> <div id="page31-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:11px;left:116px;white-space:nowrap" class="ft310"><i><b>. ^'' </b></i></p> <p style="position:absolute;top:54px;left:656px;white-space:nowrap" class="ft311">SFS 1989:676 </p> <p style="position:absolute;top:105px;left:67px;white-space:nowrap" class="ft312">PROTOCOL </p> <p style="position:absolute;top:128px;left:83px;white-space:nowrap" class="ft312">At the time of signing the Convention be�</p> <p style="position:absolute;top:147px;left:67px;white-space:nowrap" class="ft312">tween the Government of Thailand and the </p> <p style="position:absolute;top:167px;left:67px;white-space:nowrap" class="ft312">Government of Sweden for the Avoidance of </p> <p style="position:absolute;top:186px;left:68px;white-space:nowrap" class="ft312">Double Taxation and the Prevention of Fis�</p> <p style="position:absolute;top:206px;left:68px;white-space:nowrap" class="ft314">cal Evasion with respect to Taxes on Inco�<br/>me, the undersigned have agreed that the fol�</p> <p style="position:absolute;top:246px;left:67px;white-space:nowrap" class="ft312">lowing provisions shall form an integral part </p> <p style="position:absolute;top:265px;left:67px;white-space:nowrap" class="ft312">of the Convention: </p> <p style="position:absolute;top:285px;left:84px;white-space:nowrap" class="ft312">1. Nothing in this Convention shall be </p> <p style="position:absolute;top:305px;left:67px;white-space:nowrap" class="ft312">construed as preventing Thailand from im�</p> <p style="position:absolute;top:325px;left:68px;white-space:nowrap" class="ft312">posing income tax, according to the laws of </p> <p style="position:absolute;top:344px;left:67px;white-space:nowrap" class="ft312">Thailand, on the profits remitted from or </p> <p style="position:absolute;top:364px;left:67px;white-space:nowrap" class="ft312">disposed out of Thailand by a permanent </p> <p style="position:absolute;top:384px;left:68px;white-space:nowrap" class="ft312">establishment situated therein. </p> <p style="position:absolute;top:403px;left:84px;white-space:nowrap" class="ft312">2. With reference to the provisions of pa�</p> <p style="position:absolute;top:423px;left:68px;white-space:nowrap" class="ft312">ragraphs 5 and 6 of Article 5, the term &#34;al�</p> <p style="position:absolute;top:443px;left:68px;white-space:nowrap" class="ft312">most wholly&#34;, as used in relation to the ac�</p> <p style="position:absolute;top:463px;left:68px;white-space:nowrap" class="ft312">tivities of a person, who habitually secures </p> <p style="position:absolute;top:483px;left:67px;white-space:nowrap" class="ft312">orders in a Contracting State for or on behalf </p> <p style="position:absolute;top:502px;left:68px;white-space:nowrap" class="ft312">of an enterprise of the other Contracting Sta�</p> <p style="position:absolute;top:522px;left:68px;white-space:nowrap" class="ft312">te or for or on behalf of the enterprise and </p> <p style="position:absolute;top:542px;left:68px;white-space:nowrap" class="ft312">other enterprises which are controlled by it or </p> <p style="position:absolute;top:561px;left:68px;white-space:nowrap" class="ft312">have a controlling interest in it, shall be in�</p> <p style="position:absolute;top:581px;left:68px;white-space:nowrap" class="ft312">terpreted according to the following rules: </p> <p style="position:absolute;top:640px;left:84px;white-space:nowrap" class="ft312">(1) Where a person has been habitually </p> <p style="position:absolute;top:660px;left:67px;white-space:nowrap" class="ft312">securing orders in the way menti oned above </p> <p style="position:absolute;top:680px;left:68px;white-space:nowrap" class="ft312">for one year he shall be considered to have </p> <p style="position:absolute;top:700px;left:67px;white-space:nowrap" class="ft312">secured orders almost wholly on behalf of the </p> <p style="position:absolute;top:719px;left:68px;white-space:nowrap" class="ft312">enterprise or enterprises in question during </p> <p style="position:absolute;top:739px;left:68px;white-space:nowrap" class="ft312">this year if </p> <p style="position:absolute;top:759px;left:83px;white-space:nowrap" class="ft312">a) 75 per cent or more of the commissions </p> <p style="position:absolute;top:779px;left:68px;white-space:nowrap" class="ft312">received by him or accrued to him during this </p> <p style="position:absolute;top:799px;left:67px;white-space:nowrap" class="ft312">year are attributable to orders secured for or </p> <p style="position:absolute;top:818px;left:68px;white-space:nowrap" class="ft312">on behalf of such enterprise or enterprises, or </p> <p style="position:absolute;top:858px;left:84px;white-space:nowrap" class="ft312">b) 75 per cent or more of the gross amount </p> <p style="position:absolute;top:878px;left:68px;white-space:nowrap" class="ft312">of the total contract sums of all orders secu�</p> <p style="position:absolute;top:897px;left:69px;white-space:nowrap" class="ft312">red by him during this year are attributable to </p> <p style="position:absolute;top:917px;left:68px;white-space:nowrap" class="ft314">orders secured for or on behalf of such en�<br/>terprise or enterprises. </p> <p style="position:absolute;top:976px;left:84px;white-space:nowrap" class="ft312">(2) Where a person has been habitually </p> <p style="position:absolute;top:996px;left:67px;white-space:nowrap" class="ft312">securing orders in the way mentioned above </p> <p style="position:absolute;top:1016px;left:68px;white-space:nowrap" class="ft312">for two years he shall be considered to have </p> <p style="position:absolute;top:1036px;left:68px;white-space:nowrap" class="ft312">secured orders almost wholly on behalf of the </p> <p style="position:absolute;top:1056px;left:67px;white-space:nowrap" class="ft312">enterprise or enterprises in question during </p> <p style="position:absolute;top:1076px;left:68px;white-space:nowrap" class="ft312">the second year if </p> <p style="position:absolute;top:105px;left:448px;white-space:nowrap" class="ft312">PROTOKOLL </p> <p style="position:absolute;top:129px;left:464px;white-space:nowrap" class="ft312">Vid undertecknandet av avtalet mellan </p> <p style="position:absolute;top:148px;left:447px;white-space:nowrap" class="ft312">Sveriges regering och Thailands regering f�r </p> <p style="position:absolute;top:168px;left:448px;white-space:nowrap" class="ft312">att undvika dubbelbeskattning och f�rhindra </p> <p style="position:absolute;top:188px;left:447px;white-space:nowrap" class="ft312">skatteflykt betr�ffande inkomstskatter har </p> <p style="position:absolute;top:210px;left:448px;white-space:nowrap" class="ft312">undertecknade kommit �verens om att f�l�</p> <p style="position:absolute;top:229px;left:447px;white-space:nowrap" class="ft312">jande best�mmelser skall utg�ra en integre�</p> <p style="position:absolute;top:247px;left:449px;white-space:nowrap" class="ft312">rad del av av talet. </p> <p style="position:absolute;top:287px;left:465px;white-space:nowrap" class="ft312">I. Detta avtal skall inte anses hindra Thai�</p> <p style="position:absolute;top:307px;left:448px;white-space:nowrap" class="ft312">land att, enligt thail�ndsk lagstiftning, be�</p> <p style="position:absolute;top:327px;left:447px;white-space:nowrap" class="ft312">skatta inkomst som f�rs ut fr�n eller anv�nds </p> <p style="position:absolute;top:346px;left:448px;white-space:nowrap" class="ft312">utanf�r Thailand av ett d�r bel�get fast </p> <p style="position:absolute;top:366px;left:448px;white-space:nowrap" class="ft312">driftst�lle. </p> <p style="position:absolute;top:405px;left:464px;white-space:nowrap" class="ft312">IL Uttrycket &#34;n�stan uteslutande&#34;, som </p> <p style="position:absolute;top:425px;left:447px;white-space:nowrap" class="ft312">anv�nds i artikel 5 punkterna 5 och 6 betr�f�</p> <p style="position:absolute;top:444px;left:447px;white-space:nowrap" class="ft312">fande den verksamhet som en person bedri�</p> <p style="position:absolute;top:464px;left:448px;white-space:nowrap" class="ft312">ver som regelbundet tar upp order i en avtals�</p> <p style="position:absolute;top:483px;left:448px;white-space:nowrap" class="ft312">slutande stat for ett foretag i den andra av�</p> <p style="position:absolute;top:503px;left:448px;white-space:nowrap" class="ft312">talsslutande staten eller f�r detta f�retags r�k�</p> <p style="position:absolute;top:523px;left:448px;white-space:nowrap" class="ft312">ning eller f�r foretaget och andra f�retag �ver </p> <p style="position:absolute;top:543px;left:448px;white-space:nowrap" class="ft312">vilka f�rstn�mnda foretag har ett best�m�</p> <p style="position:absolute;top:562px;left:448px;white-space:nowrap" class="ft312">mande inflytande eller vilka sj�lva har ett </p> <p style="position:absolute;top:582px;left:448px;white-space:nowrap" class="ft312">best�mmande inflytande �ver det f�rstn�mn�</p> <p style="position:absolute;top:602px;left:448px;white-space:nowrap" class="ft312">da f�retaget, eller f�r dessa andra f�retags </p> <p style="position:absolute;top:621px;left:448px;white-space:nowrap" class="ft312">r�kning, skall tolkas enligt f�ljande regler; </p> <p style="position:absolute;top:641px;left:465px;white-space:nowrap" class="ft312">1. I fall d� en person regelbundet har tagit </p> <p style="position:absolute;top:660px;left:448px;white-space:nowrap" class="ft312">upp order p� ov ann�mnda s�tt under ett �r </p> <p style="position:absolute;top:680px;left:447px;white-space:nowrap" class="ft312">skall han anses ha tagit upp order n�stan </p> <p style="position:absolute;top:700px;left:448px;white-space:nowrap" class="ft312">uteslutande f�r f�retaget eller f�retagen i fr�</p> <p style="position:absolute;top:720px;left:447px;white-space:nowrap" class="ft312">ga under detta �r om </p> <p style="position:absolute;top:759px;left:463px;white-space:nowrap" class="ft312">a) 75 procent eller mer av de provisioner </p> <p style="position:absolute;top:779px;left:447px;white-space:nowrap" class="ft312">som han har uppburit eller intj�nat under </p> <p style="position:absolute;top:798px;left:447px;white-space:nowrap" class="ft312">detta �r �r h�nf�rliga till order som tagits upp </p> <p style="position:absolute;top:818px;left:447px;white-space:nowrap" class="ft312">f�r detta eller dessa f�retag eller f�r deras </p> <p style="position:absolute;top:838px;left:448px;white-space:nowrap" class="ft312">r�kning, eller </p> <p style="position:absolute;top:857px;left:464px;white-space:nowrap" class="ft312">b) 75 procent eller mer av bruttobeloppet </p> <p style="position:absolute;top:877px;left:447px;white-space:nowrap" class="ft312">av de sammanlagda kontraktssummoma f�r </p> <p style="position:absolute;top:897px;left:447px;white-space:nowrap" class="ft312">samtliga order som han tagit upp under detta </p> <p style="position:absolute;top:916px;left:447px;white-space:nowrap" class="ft312">�r �r h�nf�rliga till order upptagna f�r f�reta�</p> <p style="position:absolute;top:936px;left:447px;white-space:nowrap" class="ft312">get eller f�retagen i fr�ga eller for deras r�k�</p> <p style="position:absolute;top:956px;left:448px;white-space:nowrap" class="ft312">ning. </p> <p style="position:absolute;top:975px;left:463px;white-space:nowrap" class="ft312">2. I fall d� en person regelbundet har tagit </p> <p style="position:absolute;top:994px;left:447px;white-space:nowrap" class="ft312">upp order p� ovann�mnda s�tt under tv� �r, </p> <p style="position:absolute;top:1014px;left:446px;white-space:nowrap" class="ft312">skall han anses ha tagit upp order n�stan </p> <p style="position:absolute;top:1034px;left:447px;white-space:nowrap" class="ft312">uteslutande f�r f�retaget eller f�retagen i fr�</p> <p style="position:absolute;top:1054px;left:447px;white-space:nowrap" class="ft314">ga eller f�r deras r�kning under det andra �ret <br/>om </p> <p style="position:absolute;top:1109px;left:740px;white-space:nowrap" class="ft312">1183 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft313">�</p> </div> <div id="page32-div" style="position:relative;width:800px;height:1262px;"> <img width="800" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:34px;left:20px;white-space:nowrap" class="ft320">SFS 1989:676 </p> <p style="position:absolute;top:7px;left:455px;white-space:nowrap" class="ft321"><b>\ </b></p> <p style="position:absolute;top:84px;left:35px;white-space:nowrap" class="ft322">a) the yearly a verage for the two years of </p> <p style="position:absolute;top:104px;left:19px;white-space:nowrap" class="ft322">the commissions received by him or accrued </p> <p style="position:absolute;top:124px;left:19px;white-space:nowrap" class="ft322">to him for securing orders for or on behalf of </p> <p style="position:absolute;top:143px;left:19px;white-space:nowrap" class="ft322">such enterprise or enterprises amounts to 75 </p> <p style="position:absolute;top:163px;left:20px;white-space:nowrap" class="ft322">per cent or more of the yearly average for </p> <p style="position:absolute;top:183px;left:19px;white-space:nowrap" class="ft322">these two years of the total commissions rece�</p> <p style="position:absolute;top:202px;left:20px;white-space:nowrap" class="ft322">ived by him or accrued to him, or </p> <p style="position:absolute;top:242px;left:36px;white-space:nowrap" class="ft322">b) the yearly average for these two years of </p> <p style="position:absolute;top:261px;left:20px;white-space:nowrap" class="ft322">the gross amounts of the aggregate contract </p> <p style="position:absolute;top:281px;left:19px;white-space:nowrap" class="ft322">sums of orders secured by him for or on </p> <p style="position:absolute;top:301px;left:20px;white-space:nowrap" class="ft322">behalf of such enterprise or enterprises amo�</p> <p style="position:absolute;top:320px;left:21px;white-space:nowrap" class="ft322">unts to 75 per cent or more of the yearly </p> <p style="position:absolute;top:340px;left:20px;white-space:nowrap" class="ft322">average for these two years of the gross amo�</p> <p style="position:absolute;top:359px;left:21px;white-space:nowrap" class="ft322">unts of the total contract sums of all orders </p> <p style="position:absolute;top:379px;left:20px;white-space:nowrap" class="ft322">secured by him, or </p> <p style="position:absolute;top:418px;left:37px;white-space:nowrap" class="ft322">c) 75 per cent or more of the commissions </p> <p style="position:absolute;top:438px;left:21px;white-space:nowrap" class="ft322">received by him or accrued to him during the </p> <p style="position:absolute;top:458px;left:21px;white-space:nowrap" class="ft322">second year are attributable to orders secured </p> <p style="position:absolute;top:477px;left:21px;white-space:nowrap" class="ft322">for or on behalf of such enterprise or enter�</p> <p style="position:absolute;top:497px;left:22px;white-space:nowrap" class="ft322">prises, or </p> <p style="position:absolute;top:516px;left:38px;white-space:nowrap" class="ft322">d) 75 per cent or more of the gross amount </p> <p style="position:absolute;top:536px;left:21px;white-space:nowrap" class="ft322">of the total contract sums of all orders secu�</p> <p style="position:absolute;top:555px;left:22px;white-space:nowrap" class="ft322">red by him during the second year are attri�</p> <p style="position:absolute;top:575px;left:22px;white-space:nowrap" class="ft322">butable to orders secured for or on behalf of </p> <p style="position:absolute;top:594px;left:21px;white-space:nowrap" class="ft322">such enterprise or enterprises. </p> <p style="position:absolute;top:633px;left:38px;white-space:nowrap" class="ft322">(3) Where a person has been habitually </p> <p style="position:absolute;top:653px;left:21px;white-space:nowrap" class="ft322">securing orders in the way mentioned above </p> <p style="position:absolute;top:672px;left:22px;white-space:nowrap" class="ft322">for three or more years he shall be considered </p> <p style="position:absolute;top:692px;left:22px;white-space:nowrap" class="ft322">to have secured orders almost wholly on be�</p> <p style="position:absolute;top:712px;left:23px;white-space:nowrap" class="ft322">half of the enterprise or enterprises in ques�</p> <p style="position:absolute;top:731px;left:22px;white-space:nowrap" class="ft322">tion during the last year if </p> <p style="position:absolute;top:750px;left:38px;white-space:nowrap" class="ft322">a) the yearly average for the last three years </p> <p style="position:absolute;top:770px;left:22px;white-space:nowrap" class="ft322">of the commissions received by him or accru�</p> <p style="position:absolute;top:789px;left:22px;white-space:nowrap" class="ft322">ed to him for securing orders for or on behalf </p> <p style="position:absolute;top:809px;left:22px;white-space:nowrap" class="ft322">of such enterprise or enterprises amounts to </p> <p style="position:absolute;top:829px;left:23px;white-space:nowrap" class="ft322">75 per cent or more of the yearly average for </p> <p style="position:absolute;top:848px;left:23px;white-space:nowrap" class="ft322">these three years of the total commissions </p> <p style="position:absolute;top:868px;left:23px;white-space:nowrap" class="ft322">received by him or accrued to him, or </p> <p style="position:absolute;top:907px;left:39px;white-space:nowrap" class="ft322">b) the yearly average for the last three years </p> <p style="position:absolute;top:927px;left:22px;white-space:nowrap" class="ft322">of the gross amounts of the aggregate contract </p> <p style="position:absolute;top:947px;left:22px;white-space:nowrap" class="ft322">sums of orders secured by him for or on </p> <p style="position:absolute;top:966px;left:23px;white-space:nowrap" class="ft322">behalf of such enterprise or enterprises amo�</p> <p style="position:absolute;top:985px;left:23px;white-space:nowrap" class="ft322">unts to 75 per cent or more of the yearly </p> <p style="position:absolute;top:1005px;left:22px;white-space:nowrap" class="ft322">average for the last three years of the gross </p> <p style="position:absolute;top:1024px;left:22px;white-space:nowrap" class="ft322">amounts of the total contract sums of all or�</p> <p style="position:absolute;top:1044px;left:23px;white-space:nowrap" class="ft322">ders secured by him, or </p> <p style="position:absolute;top:1087px;left:26px;white-space:nowrap" class="ft322">1184 </p> <p style="position:absolute;top:85px;left:414px;white-space:nowrap" class="ft322">a) det �rliga genomsnittet f�r de tv� �ren </p> <p style="position:absolute;top:105px;left:397px;white-space:nowrap" class="ft322">av de provisioner som han har uppburit eller </p> <p style="position:absolute;top:125px;left:398px;white-space:nowrap" class="ft322">intj�nat f�r upptagande av order f�r detta </p> <p style="position:absolute;top:145px;left:397px;white-space:nowrap" class="ft322">eller dessa f�retag eller f�r deras r�kning upp�</p> <p style="position:absolute;top:164px;left:397px;white-space:nowrap" class="ft322">g�r till 75 procent eller mer av det �rliga </p> <p style="position:absolute;top:184px;left:398px;white-space:nowrap" class="ft322">genomsnittet f�r dessa tv� �r av samtliga </p> <p style="position:absolute;top:203px;left:398px;white-space:nowrap" class="ft322">provisioner som han uppburit eller intj�nat, </p> <p style="position:absolute;top:223px;left:398px;white-space:nowrap" class="ft322">eller </p> <p style="position:absolute;top:242px;left:414px;white-space:nowrap" class="ft322">b) det �rliga genomsnittet f�r dessa tv� �r </p> <p style="position:absolute;top:262px;left:398px;white-space:nowrap" class="ft322">av bruttobeloppet av de sammanlagda kon-</p> <p style="position:absolute;top:280px;left:396px;white-space:nowrap" class="ft322">traktssummoma f�r order som han tagit upp </p> <p style="position:absolute;top:300px;left:398px;white-space:nowrap" class="ft322">f�r detta eller dessa f�retag eller f�r deras </p> <p style="position:absolute;top:321px;left:398px;white-space:nowrap" class="ft322">r�kning uppg�r till 75 procent eller mer av </p> <p style="position:absolute;top:340px;left:398px;white-space:nowrap" class="ft322">det �rliga genomsnittet f�r dessa tv� �r av </p> <p style="position:absolute;top:359px;left:399px;white-space:nowrap" class="ft324">bruttobeloppet av de sammanlagda kon�<br/>traktssummorna av samtliga order som han </p> <p style="position:absolute;top:399px;left:399px;white-space:nowrap" class="ft322">tagit upp, eller </p> <p style="position:absolute;top:419px;left:414px;white-space:nowrap" class="ft322">c) 75 procent eller mer av de provisioner </p> <p style="position:absolute;top:439px;left:397px;white-space:nowrap" class="ft322">som han har uppburit eller intj�nat under det </p> <p style="position:absolute;top:458px;left:398px;white-space:nowrap" class="ft322">andra �ret �r h�nf�rliga till order som tagits </p> <p style="position:absolute;top:478px;left:399px;white-space:nowrap" class="ft322">upp f�r detta eller dessa f�retag eller f�r deras </p> <p style="position:absolute;top:497px;left:398px;white-space:nowrap" class="ft322">r�kning, eller </p> <p style="position:absolute;top:517px;left:414px;white-space:nowrap" class="ft322">d) 75 pro cent eller mer av bruttobeloppet </p> <p style="position:absolute;top:537px;left:398px;white-space:nowrap" class="ft322">av de sammanlagda kontraktssummorna f�r </p> <p style="position:absolute;top:556px;left:398px;white-space:nowrap" class="ft322">samtliga order som han tagit upp under det </p> <p style="position:absolute;top:576px;left:398px;white-space:nowrap" class="ft322">andra �ret �r h�nf�rliga till order som tagits </p> <p style="position:absolute;top:596px;left:399px;white-space:nowrap" class="ft322">upp f�r detta eller dessa f�retag eller f�r deras </p> <p style="position:absolute;top:615px;left:399px;white-space:nowrap" class="ft322">r�kning. </p> <p style="position:absolute;top:634px;left:415px;white-space:nowrap" class="ft322">3. I fall d� en person regelbundet har tagit </p> <p style="position:absolute;top:654px;left:400px;white-space:nowrap" class="ft322">upp order p� ovann�mnda s�tt under tre eller </p> <p style="position:absolute;top:674px;left:398px;white-space:nowrap" class="ft322">flera �r skall han anses ha tagit upp order </p> <p style="position:absolute;top:693px;left:399px;white-space:nowrap" class="ft322">n�stan uteslutande f�r f�retaget eller f�reta�</p> <p style="position:absolute;top:713px;left:398px;white-space:nowrap" class="ft322">gen i fr�ga under de t sista �ret om </p> <p style="position:absolute;top:752px;left:414px;white-space:nowrap" class="ft322">a) det �rliga genomsnittet f�r de sista tre </p> <p style="position:absolute;top:772px;left:398px;white-space:nowrap" class="ft322">�ren av de provisioner som han har uppburit </p> <p style="position:absolute;top:791px;left:398px;white-space:nowrap" class="ft322">eller intj�nat f�r upptagande av order f�r det�</p> <p style="position:absolute;top:811px;left:399px;white-space:nowrap" class="ft322">ta eller dessa f�retag eller f�r deras r�kning </p> <p style="position:absolute;top:830px;left:399px;white-space:nowrap" class="ft322">uppg�r till 75 procent eller mer av det �rliga </p> <p style="position:absolute;top:850px;left:398px;white-space:nowrap" class="ft322">genomsnittet f�r dessa tre �r av samtliga </p> <p style="position:absolute;top:870px;left:399px;white-space:nowrap" class="ft322">provisioner som han har uppburit eller intj�</p> <p style="position:absolute;top:889px;left:399px;white-space:nowrap" class="ft322">nat, eller </p> <p style="position:absolute;top:910px;left:415px;white-space:nowrap" class="ft322">b) det �rliga g enomsnittet f�r de sista tre </p> <p style="position:absolute;top:929px;left:398px;white-space:nowrap" class="ft322">�ren av bruttobeloppet av de sammanlagda </p> <p style="position:absolute;top:949px;left:398px;white-space:nowrap" class="ft322">kontraktssummorna av order som han tagit </p> <p style="position:absolute;top:969px;left:399px;white-space:nowrap" class="ft322">upp f�r detta eller dessa f�retag eller f�r deras </p> <p style="position:absolute;top:988px;left:399px;white-space:nowrap" class="ft322">r�kning uppg�r till 75 procent eller mer av </p> <p style="position:absolute;top:1007px;left:398px;white-space:nowrap" class="ft322">det �rliga geno msnittet f�r dessa sista tre �r </p> <p style="position:absolute;top:1027px;left:398px;white-space:nowrap" class="ft322">av bruttobeloppet av de sammanlagda kon�</p> <p style="position:absolute;top:1046px;left:398px;white-space:nowrap" class="ft322">traktssummorna av samtliga order som han </p> <p style="position:absolute;top:1065px;left:398px;white-space:nowrap" class="ft322">tagit upp, eller </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft323">�</p> </div> <div id="page33-div" style="position:relative;width:806px;height:1262px;"> <img width="806" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1px;left:204px;white-space:nowrap" class="ft330"><b>'r ^ </b></p> <p style="position:absolute;top:52px;left:661px;white-space:nowrap" class="ft331">SFS 1989:676 </p> <p style="position:absolute;top:102px;left:87px;white-space:nowrap" class="ft332">c) 75 per cent or more of the commissions </p> <p style="position:absolute;top:121px;left:71px;white-space:nowrap" class="ft332">received by him o r accrued to him during the </p> <p style="position:absolute;top:141px;left:71px;white-space:nowrap" class="ft332">last year or the year preceding the last year </p> <p style="position:absolute;top:161px;left:71px;white-space:nowrap" class="ft332">are attributable to orders secured for or on </p> <p style="position:absolute;top:181px;left:72px;white-space:nowrap" class="ft332">behalf of such enterprise or enterprises, or </p> <p style="position:absolute;top:200px;left:87px;white-space:nowrap" class="ft332">d) 75 per cent or more of the gross amount </p> <p style="position:absolute;top:220px;left:71px;white-space:nowrap" class="ft332">of the total contract sums of all orders secu�</p> <p style="position:absolute;top:240px;left:72px;white-space:nowrap" class="ft332">red by h im during the last year or during the </p> <p style="position:absolute;top:259px;left:71px;white-space:nowrap" class="ft332">year preceding the last year are attributable </p> <p style="position:absolute;top:279px;left:71px;white-space:nowrap" class="ft332">to orders secured for or on behalf of such </p> <p style="position:absolute;top:299px;left:71px;white-space:nowrap" class="ft332">enterprise or enterprises. </p> <p style="position:absolute;top:319px;left:87px;white-space:nowrap" class="ft332">(4) The term &#34;commissions&#34; as used in this </p> <p style="position:absolute;top:339px;left:71px;white-space:nowrap" class="ft332">paragraph means compensations of any kind </p> <p style="position:absolute;top:358px;left:71px;white-space:nowrap" class="ft332">for the services of securing orders. </p> <p style="position:absolute;top:378px;left:87px;white-space:nowrap" class="ft332">(5) For the purpose of calculating the av�</p> <p style="position:absolute;top:398px;left:71px;white-space:nowrap" class="ft332">erage under (2) and (3), these rules shall also </p> <p style="position:absolute;top:418px;left:70px;white-space:nowrap" class="ft332">apply to the commissions and the contract </p> <p style="position:absolute;top:437px;left:70px;white-space:nowrap" class="ft332">sums of orders secured during the two taxa�</p> <p style="position:absolute;top:457px;left:71px;white-space:nowrap" class="ft332">ble years or accounting periods immediately </p> <p style="position:absolute;top:477px;left:71px;white-space:nowrap" class="ft332">preceding the taxable year or accounting pe�</p> <p style="position:absolute;top:497px;left:71px;white-space:nowrap" class="ft332">riod for which the relevant provisions of this </p> <p style="position:absolute;top:516px;left:71px;white-space:nowrap" class="ft332">Convention begin to have effect. </p> <p style="position:absolute;top:556px;left:71px;white-space:nowrap" class="ft332">IN WITNESS WHEREOF the undersigned, </p> <p style="position:absolute;top:576px;left:71px;white-space:nowrap" class="ft332">being duly authorized thereto, have signed </p> <p style="position:absolute;top:596px;left:71px;white-space:nowrap" class="ft332">this Convention. </p> <p style="position:absolute;top:615px;left:88px;white-space:nowrap" class="ft332">Done at Bangkok, this nineteenth day of </p> <p style="position:absolute;top:635px;left:70px;white-space:nowrap" class="ft332">October, 1988, in duplicate in the English </p> <p style="position:absolute;top:655px;left:70px;white-space:nowrap" class="ft332">language. </p> <p style="position:absolute;top:102px;left:468px;white-space:nowrap" class="ft332">c) 75 procent eller mer av de provisioner </p> <p style="position:absolute;top:123px;left:451px;white-space:nowrap" class="ft332">som han har uppburit eller intj�nat under det </p> <p style="position:absolute;top:142px;left:451px;white-space:nowrap" class="ft332">sista eller n�st sista �ret �r h�nf�rliga till or�</p> <p style="position:absolute;top:162px;left:451px;white-space:nowrap" class="ft332">der som tagits upp f�r detta eller dessa f�re�</p> <p style="position:absolute;top:182px;left:452px;white-space:nowrap" class="ft332">tag eller for deras r�kning, eller </p> <p style="position:absolute;top:202px;left:468px;white-space:nowrap" class="ft332">d) 75 procent eller mer av bruttobeloppet </p> <p style="position:absolute;top:222px;left:451px;white-space:nowrap" class="ft332">av de sammanlagda kontraktssummoma for </p> <p style="position:absolute;top:241px;left:451px;white-space:nowrap" class="ft332">samtliga order som han tagit upp under det </p> <p style="position:absolute;top:261px;left:451px;white-space:nowrap" class="ft332">sista eller n�st sista �ret �r h�nf�rliga till or�</p> <p style="position:absolute;top:281px;left:452px;white-space:nowrap" class="ft332">der som tagits upp f�r detta eller dessa f�re�</p> <p style="position:absolute;top:300px;left:452px;white-space:nowrap" class="ft332">tag eller f�r deras r�kning. </p> <p style="position:absolute;top:320px;left:467px;white-space:nowrap" class="ft332">4. Uttrycket &#34;provisioner&#34; i den na punkt </p> <p style="position:absolute;top:340px;left:451px;white-space:nowrap" class="ft332">�syftar alla slags ers�ttn ingar f�r arbete med </p> <p style="position:absolute;top:359px;left:451px;white-space:nowrap" class="ft332">att ta upp order. </p> <p style="position:absolute;top:379px;left:468px;white-space:nowrap" class="ft332">5. Vid ber�kningen jv genomsnittet enligt </p> <p style="position:absolute;top:399px;left:452px;white-space:nowrap" class="ft332">punkterna 2 och 3 skall dessa regler till�mpas </p> <p style="position:absolute;top:419px;left:450px;white-space:nowrap" class="ft332">�ven i fr�ga om provisioner och kontrakts�</p> <p style="position:absolute;top:438px;left:450px;white-space:nowrap" class="ft332">summor p� order som tagits upp under de tv� </p> <p style="position:absolute;top:458px;left:451px;white-space:nowrap" class="ft332">beskattnings�r eller r�kenskapsperioder som </p> <p style="position:absolute;top:478px;left:451px;white-space:nowrap" class="ft332">n�rmast f�reg�r det beskattnings�r eller den </p> <p style="position:absolute;top:497px;left:451px;white-space:nowrap" class="ft332">r�kenskapsperiod under vilken de aktuella </p> <p style="position:absolute;top:517px;left:451px;white-space:nowrap" class="ft332">best�mmelserna i detta avtal b�rjar till�m�</p> <p style="position:absolute;top:537px;left:451px;white-space:nowrap" class="ft332">pas. </p> <p style="position:absolute;top:556px;left:466px;white-space:nowrap" class="ft332">Till bekr�ftelse h�rav har undertecknade, </p> <p style="position:absolute;top:576px;left:450px;white-space:nowrap" class="ft332">d�rtill vederb�rligen bemyndigade, under�</p> <p style="position:absolute;top:596px;left:451px;white-space:nowrap" class="ft332">tecknat detta protokoll. </p> <p style="position:absolute;top:615px;left:466px;white-space:nowrap" class="ft332">Som skedde i Bangkok den 19 oktober </p> <p style="position:absolute;top:635px;left:451px;white-space:nowrap" class="ft332">1988, i tv� exempl ar p� engelska spr�ket . </p> <p style="position:absolute;top:695px;left:70px;white-space:nowrap" class="ft332">For the Government </p> <p style="position:absolute;top:714px;left:70px;white-space:nowrap" class="ft332">of Sweden </p> <p style="position:absolute;top:734px;left:69px;white-space:nowrap" class="ft332">Sten Andersson </p> <p style="position:absolute;top:758px;left:71px;white-space:nowrap" class="ft332">Minister of Foreign </p> <p style="position:absolute;top:778px;left:70px;white-space:nowrap" class="ft332">Affairs </p> <p style="position:absolute;top:694px;left:450px;white-space:nowrap" class="ft332">F�r Sveriges regering </p> <p style="position:absolute;top:733px;left:449px;white-space:nowrap" class="ft332">Sten Andersson </p> <p style="position:absolute;top:757px;left:451px;white-space:nowrap" class="ft332">Utrikesminister </p> <p style="position:absolute;top:822px;left:72px;white-space:nowrap" class="ft335">For the Government <br/>of Thailand </p> <p style="position:absolute;top:862px;left:71px;white-space:nowrap" class="ft332">Siddhi Savetsila </p> <p style="position:absolute;top:885px;left:72px;white-space:nowrap" class="ft332">Minister of Foreign </p> <p style="position:absolute;top:905px;left:72px;white-space:nowrap" class="ft332">Affairs </p> <p style="position:absolute;top:821px;left:453px;white-space:nowrap" class="ft332">F�r Thailands regering </p> <p style="position:absolute;top:861px;left:451px;white-space:nowrap" class="ft332">Siddhi Savetsila </p> <p style="position:absolute;top:884px;left:453px;white-space:nowrap" class="ft332">Utrikesminister </p> <p style="position:absolute;top:945px;left:78px;white-space:nowrap" class="ft332">Denna lag tr�der i kraft den dag regeringen best�mmer. </p> <p style="position:absolute;top:981px;left:72px;white-space:nowrap" class="ft332">P� regeringens v�gnar </p> <p style="position:absolute;top:1018px;left:72px;white-space:nowrap" class="ft332">INGVAR CARLSSON </p> <p style="position:absolute;top:1093px;left:444px;white-space:nowrap" class="ft336">ODD ENGSTR�M <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1107px;left:743px;white-space:nowrap" class="ft332">1185 </p> <p style="position:absolute;top:1142px;left:73px;white-space:nowrap" class="ft333">38-SFS 1989 </p> <p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft334">�</p> </div> </div>
background image

Lag

SFS 1989:676

om dubbelbeskattningsavtal mellan Sverige och

utkom fr�n trycket

Thailand;

den 4 juli 1989

utf�rdad den 21 juni 1989.

Enligt riksdagens beslut' f�reskrivs f�ljande.

1 � Det avtal for att undvika dubbelbeskattning och f�rhindra skatte�

flykt betr�ffande skatter p� inkomst som Sverige och Thailand underteck�
nade den 19 oktober 1988 skall, tillsammans med det protokoll som �r
fogat till avtalet och som utg�r en del av detta, g�lla f�r Sveriges del.

Avtalets och protokollets inneh�ll framg�r av bilaga till denna lag.

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

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

medf�rt eller kommer att medf�ra en beskattning som strider mot best�m�
melserna i avta let, kan han ans�ka om r�ttelse enligt artikel 25 punkt 1 i

avtalet.

4 � �ven om en skattskyldigs inkomst enligt avtalet skall vara helt eller
delvis undantagen fr�n beskattning i Sverige, skall den skattskyldige l�mna
alla de uppgifter till ledning f�r taxeringen som han annars skulle ha varit

skyldig att l�mna.

' Prop. 1988/89:120, SkU32, rskr. 233.

1153

37-SFS 1989

background image

SFS 1989:676

Convention between Sweden and

Thailand for the avoidance of double

taxation and the prevention of fiscal

evasion with respect to taxes on inco �

me

The Government of the Kingdom of Swe�

den and the Government of the Kingdom of
Thailand,

Desiring to conclude a Convention for the

avoidance of double taxation and the preven�

tion of fiscal evasron with respect to taxes on
income.

Have agreed as follows:

Bilaga

�vers�ttning

Avtal mellan Sverige och Thailand for

att undvika dubbelbeskattning och

f�rhindra skatteflykt betr�ffande

skatter p� inkomst

Konungariket Sveriges regering och Ko�

nungariket Thailands regering, som �nskar

ing� ett avtal f�r att undvika dubbelbeskatt�

ning och f�rhindra skatteflykt betr�ffande

skatter p� inkomst, har kommit �verens om

f�ljande:

Artide I

Personal scope

This Convention shall apply to persons

who are residents of one or both of the Con�

tracting States.

Article 2

Taxes Covered

1. This Convention shall apply to taxes on

income imposed on behalf of a Contracting

State or of its political subdivisions or local

authorities, irrespective of the manner in

which they are levied.

2. There shall be regarded as taxes on inco�

me all taxes imposed on total income, or on

elements of income, including taxes on gains

from the alienation of movable or immova�

ble property, as well as taxes on capital app�

reciation.

3. The existing taxes to which the Conven�

tion shall apply are:

a) In Thai land:

(i) the income tax; and

(ii) the petroleum income tax

(hereinafter referred to as "Thai tax")

b) In Sweden:

(i) the State income tax; including the

sailors' tax and the coupon tax;

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

hemvist i en avtalsslutande stat eller i b�da

avtalsslutande staterna.

Artikel 2
Skatter som omfattas av avtalet

1. Detta avtal till�mpas p� skatter p� in�

komst som p�f�rs f�r en avtalsslutande stats,

dess politiska underavdelningars eller lokala

myndigheters r�kning, oberoende av det s�tt
p� vilket skatterna tas ut.

2. Med skatter p� inkomst f�rst�s alla skat�

ter som utg�r p� inkomst i dess helhet eller p�

delar av inkomst, d�ri inbegripna skatter p�

vinst p� grund av �verl�telse av l�s eller fast

egendom samt skatter p� v�rdestegring.

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

vilka avtalet till�mpas, �r

a) i Thailand:

1) inkomstskatten, och

2) petroleuminkomstskatten

(i det f�ljande

ben�mnda "thail�ndsk

skatt"),

b) i Sverige:

1) den statliga inkomstskatten, sj�mans�

skatten och kupongskatten d�ri inbegripna.

1154

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/

(ii) the tax on the undistributed profits

of companies and the tax on distribution in

connection with reduction of share capital or

the winding up of a company;

(iii) the tax on public entertainers;

(iv) the profit sharing tax; and

(v) the communal income tax

(hereinafter referred to as "Swedish tax").

4. 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
taxes referred to above. The competent au�

thorities of the Contracting States shall notify

each other of any significant changes which

have been made in their respective taxation
laws.

SFS 1989:676

2) ers�ttningsskatten och utskiftningsskat-

ten,

3) bevillningsavgiften f�r vissa offentliga

f�rest�llningar,

4) vinstdelningsskatten, och

5) den kommunala inkomstskatten

(i det f�ljande ben�mnda "svensk skatt").

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

samma eller i huvudsak likartat slag, som

efter undertecknandet av avtalet p�f�rs vid

sidan av eller i st�llet f�r de ovan angivna
skatterna. De beh�riga myndigheterna i de

avtalsslutande staterna skall meddela var�

andra de v�sentliga �ndringar som vidtagits i

respektive skattelagstiftning.

Artide 3
General definitions

1, For the purposes of this Convention,

unless the context otherwise requires;

a) the term "Thailand" means the King�

dom of Thailand and includes any area adja�

cent to the territorial waters of the Kingdom

of Thailand which by Thai legislation, and in
accordance with international law, has been

or may hereafter be designated as an area

within which the rights of the Kingdom of

Thailand with respect to the seabed and sub�
soil and their natural resources may be exer�

cised;

b) the term "Sweden" means the Kingdom

of Sweden and includes any area outside the

territorial sea of the Kingdom of Sweden wi�

thin which under the laws of the Kingdom of

Sweden and in accordance with international

law the rights of the Kingdom of Sweden with

respect to the exploration and exploitation of

the natural resources on the seabed or in its

subsoil may be exercised;

c) the term "person" includes an individu�

al, an estate, a company and any other body

of persons;

d) the term "company" means any body

corporate or any entity which is treated as a

body corporate for tax purposes;

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) "Thailand" �syftar Konungariket Thai�

land och innefattar vaije omr�de som �r bel�

get intill Konungariket Thailands territori�

alvatten och som enligt thail�ndsk lagstift�

ning och i �verensst�m melse med internatio�

nell r�tt �r eller kommer att bli e tt omr�de

inom vilket Konungariket Thailand �ger ut�

�va sina r�ttigheter med avseende p� havs�

bottnen och dennas underlag samt dessas na�

turtillg�ngar,

b) "Sverige" �syftar Konungariket Sverige

och innefattar vaije utanf�r Konungariket

Sveriges territorialvatten bel�get omr�de,

inom vilket Konungariket Sverige enligt

svensk lag och i �verensst�mmelse med inter�

nationell r�tt �ger ut�va sina r�ttigheter med

avseende p� utforskandet och utnyttjandet

av naturtillg�ngarna p� havsbottnen eller i

dennas underlag,

c) "person" inbegriper fysisk person, d�ds�

bo, bolag och annan sammanslutning,

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

nan som vid beskattningen behandlas s�som

juridisk person,

1155

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SFS 1989:676

e) the terms "a Contracting State" and "the

other Contracting State" mean Thailand or

Sweden, as the context requires;

f) the terms "enterprise of a Contracting

State" and "enterprise of the other Contract�

ing State" mean respectively an enterprise

carried on by a resident of a C ontracting Sta�

te and an enterprise carried on by a resident

of the other Contracting State;

g) the term "international trafTic" means

any transport by a ship or aircraft operated

by an enterprise of a Contracting State, ex�

cept when the ship or aircraft is operated

solely between places in the other Contract�

ing State;

h) the term "national" means:

(i) any individual possessing the nationa�

lity of a Contracting State;

(ii) any legal person, partnership, associ�

ation and any other entity deriving its status

as such fr om the laws in force in a Contract�

ing State;

i) the term "competent authority" means:

(i) in Thailand, the Minister of Finance

or his authorized representative, and

(ii) in Sweden, the Minister of Finance,

his authorized representative, or the authori�

ty designated to act as competent authority

for the purposes of the Convention;

j) the term "tax" means Thai tax or Swe�

dish tax, as the context requires. The term

shall, however, not include penalties, sur�

charges or interest for late payments of taxes.

2. As regards the application of the

Convention by a Contracting State any term

not defined therein shall, unless th e context

otherwise requires, have the meaning which

it has under the law of that State concerning

the taxes to which the Convention applies.

e) "en avtalsslutande stat" och "den andra

avtalsslutande staten" �syftar Thailand eller

Sverige allteftersom sammanhanget kr�ver,

f) "foretag i en avtalsslutande stat" och

"foretag i den andra avtalsslutande staten"

�syftar foretag som bedrivs av person med

hemvist i en avtalsslutande stat, respektive

foretag som bedrivs av person med hemvist i

den andra avtalsslutande staten,

g) "internationell trafik" �syftar transport

med skepp eller luftfartyg som anv�nds av

foretag i en avtalsslutande stat utom d� skep�

pet eller luftfartyget anv�nds uteslutande

mellan platser i den andra avtalsslutande sta�

ten,

h) "medborgare" �syftar;

1) fysisk person som har medborgarskap i

en avtalsslutande stat,

2) juridisk person och a nnan sammanslut�

ning eller subjekt som bildats enligt den lag�

stiftning som g�ller i en avtalsslutande stat,

i) "beh�rig myndighet" �syftar;

1) i Thailand, finansministern eller dennes

befullm�ktigade ombud, och

2) i Sverige, finansministern, dennes be�

fullm�ktigade ombud eller den myndighet �t

vilken uppdras att vara beh�rig myndighet

vid till�mpningen av detta avtal,

j) "skatt" �syftar thail�ndsk skatt eller

svensk skatt beroende p� sammanhanget. Ut�

trycket inbegriper emellertid inte straffavgif�

ter, till�ggsbelopp eller r�nta som p�fors p�

grund av sen betalning av skatt.

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

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

der annat, vaije uttryck som inte definierats i

avtalet ha den betydelse som uttrycket har

enligt den statens lagstiftning i fr�ga om s�da�

na skatter p� vilka avtalet till�mpas.

Artide 4

Resident

1. For the purposes of this Convention,

the term "resident of a Contracting State"

means any person who, under the laws of that

State, is liable to tax therein by reason of his

domicile, residence, place of incorporation,

place of management or any other criterion

Artikel 4

Hemvist

1. Vid til l�mpningen av detta avtal �syftar

uttrycket "person med hemvist i en avtalsslu�

tande stat" person som enligt lagstiftningen i

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

hemvist, bos�ttning, plats for bolagsbildning

eller f�retagsledning eller annan liknande

1156

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SFS 1989:676

of a similar nature. But this term does not

include any person who is liable to tax in that

State in respect only of income from sources

in that State.

2. Where by reason of the provisions of

paragraph 1 an individual is a resident of

both Contracting States, then his status shall

be determined as follows;

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

State in which he has a permanent home

available to him; if he has a permanent home

available to him in both States, he shall be

deemed to be a resident of the State with

which his personal and economic relations

are closer (centre of vital interests);

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

vital interests cannot be determined, or if he
has not a permanent home available to him

in either State, he shall be deemed to be a

resident of the State in which he has an habi�

tual abode;

c) if he has an habitual abode in both States

or in neither of them, he shall be deemed to

be a resident of the State of which he is a
national;

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

neither of them, the competent authorities of

the Contracting States shall settle the ques�

tion by mutual agreement.

3. Where by reason of the provisions of

paragraph 1 a person other than an individu�

al is a resident of both Contracting States,

then the competent authorities of the Con�

tracting States shall settle the question by

mutual agreement.

omst�ndighet. Uttrycket inbegriper emeller�

tid inte person som �r skattskyldig i denna

stat endast f�r inkomst fr�n k�lla i denna

stat.

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

1 fysisk person har hemvist i b�da avtalsslu�

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

jande s�tt:

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

har en bostad som stadigvarande st�r till

hans f�rfogande. Om han har en s�dan bo�

stad i b �da staterna, anses han ha hemvist i

den stat med vilken hans personliga och eko�

nomiska f�rbindelser �r starkast (centrum f�r

levnadsintressena).

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

han har centrum f�r sina levnadsintressen

eller om han inte i n�gondera staten har en

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

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

han stadigvarande vistas.

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

terna eller om han inte vistas stadigvarande i

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

stat d�r han �r medborgare.

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

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

dem, avg�r de beh�riga myndigheterna i d e

avtalsslutande staterna fr�gan genom �msesi�

dig �verenskommelse.

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

1 annan person �n fysisk person har hemvist i

b�da avtalsslutande staterna, skall de beh�ri�

ga myndigheterna avg�ra fr�gan genom �m�

sesidig �verenskommelse.

Article 5
Permanent establishment

1. For the purposes of this Convention the

term "permanent establishment" means a

fixed place of business through which the

business of an enterprise is wholly or partly

carried on,

2. The term "permanent establishment"

includes especially:

a) a place of management;
b) a branch;

c) an office;

Artikel 5
Fast driftst�lle

1. Vid til l�mpningen av detta avtal �syftar

uttrycket "fast driftst�lle" en stadigvarande
plats f�r aff�rsverksamhet, fr�n vilken ett f��

retags verksamhet helt eller delvis bedrivs.

2. Uttrycket "fast driftst�lle" innefattar

s�rskilt:

a) plats f�r f�retagsledning,

b) filial,

c) kontor.

1157

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SFS 1989:676

d) a factory ;

e) a workshop;

f) a warehouse in relation lo a person

providing storage facilities for others; and

g) a mine, an oil or gas well, a quarry or any

other place of extraction of natural resources.

3. The term "permanent establishment" li�

kewise encompasses:

a) a building site, a construction, assembly

or installation project or supervisory activiti�

es in connection therewith, but only where

such site, project o r activities continue for a

period of more than

(i) 6 months, in the case of installation or

setting up of plant equipment or machinery

including the auxiliary construction as is ne�

cessary for such in stallation;

(ii) 3 months in all other cases;

b) the furnishing of services including con�

sultancy services by an enterprise through

employees or other personnel engaged by the

enterprise for such purpose, but only where

activities of that nature continue (for the

same or a connected project) within the co�

untry for a period or periods aggregating
more than 6 months within any twelvemonth
period,

4. Notwithstanding the preceding provi�

sions of this Article, the term "permanent

establishment" shall be deemed not to inclu�

de:

a) the use of facilities solely for the purpose

of storage or display of goods or merchandise

belonging to the enterprise;

b) the maintenance of a stock of goods or

merchandise belonging to the enterprise sole�

ly for the purpose of storage or display;

c) th e maintenance of a stock of goods or

merchandise belonging to the enterprise sole�

ly for the purpose of processing by an other

enterprise;

d) the maintenance of a fixed place of busi�

ness solely for the purpose of purchasing

goods or merchandise or of collecting infor�

mation, for the enterprise;

e) the maintenance of a fixed place of busi�

ness solely for the purpose of carrying on, for

d) fabrik,

e) verkstad,

0 lagerbyggnad, i fr�ga om person som till�

handah�ller andra personer lagerutrymme,

och

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

annan plats f�r utvinning av naturtillg�ngar.

3. Uttrycket "fast driftst�lle" innefattar

�ven:

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

terings- eller installationsverksamhet eller

d�rmed sammanh�ngande �vervakande

verksamhet men endast om verksamheten

p�g�r under en tidrymd som �verstiger

1) sex m�nader i fr�ga om in stallation eller

montering av fabriksutrustning eller maski�

ner, inbegripet d�rmed sammanh�ngande

anl�ggningsarbeten som betingas av installa�

tionen,

2) tre m�nader i alla a ndra fall,

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

tj�nster h�ri inbegripna, om s�dan verksam�

het bedrivs av f�retag genom anst�llda eller

annan personal som anlitats av f�retaget f�r

s�dana tj�nster, men endast om verksamhe�

ten p�g�r (f�r samma eller f�r d�rmed sam�

manh�ngande projekt) inom landet under

tidrymd eller tidrymder som sammanlagt

�verstiger sex m�nader under en period av

tolv m�nader.

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

ser i denna artikel anses uttrycket "fast drift�

st�lle" inte innefatta:

a) anv�ndningen av anordningar uteslutan�

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

tillh�riga varor,

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

lager uteslutande f�r lagring eller utst�llning,

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

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

ling genom annat f�retags f�rsorg,

d) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r ink�p av va�

ror eller inh�mtande av upplysningar f�r f��

retaget,

e) innehavet av stadigvarande plats f�r af�

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

I

1158

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SFS 1989:676

the enterprise, any other activity of a prepa�

ratory or auxiliary character.

5. Notwithstanding the provisions of pa�

ragraphs 1 and 2, where a person - other

than an agent of an independent status to

whom paragraph 6 applies  is acting in a

Contracting State on behalf of an enterprise

of the other Contracting State, that enterprise

shall be deemed to have a permanent estab�

lishment in the first-mentioned Contracting

State in respect of any activities which that

person undertakes for the enterprise, if such a

person:

a) has and habitually exercises in that State

an authority to conclude contracts in the

name of the enterprise, unless the activities

of such person are limited to those mentio�

ned in paragraph 4 which, if exercised

through a fixed place of business, would not

make this fixed place of business a perma�

nent establishment under the provisions of

that paragraph; or

b) has no such authority, but habitually

maintains in the first-mentioned State a

stock of goods or merchandise from which he

regularly fills orders or delivers goods or mer�

chandise on behalf of the enterprise; or

c) has no such authority, but habitually

secures orders in the first-mentioned Con�

tracting State wholly or almost wholly on be�
half of the enterprise or on behalf of that

enterprise and other enterprises which are

controlled by it or have a controlling interest

in it.

6. An enterprise shall not be deemed to

have a permanent establishment in a Con�

tracting State merely because it carries on

business in that State through a broker, gene�
ral commission agent or any other agent of an

independent status, provided that such per�

sons are acting in the ordinary course of their

business. However, when the activities of

such an agent are devoted wholly or almost
wholly on behalf of that enterprise or on be�

half of that enterprise and other enterprises,

which are controlled by it or have a control�

ling interest in it, he will not be considered an
agent of an independent status within the

meaning of this paragraph but in such cases

get bedriva annan verksamhet av f�rberedan�

de eller bitr�dande art.

5. Om en person, som inte �r s�dan obero�

ende representant p� vilken punkt 6 till�m�

pas, �r verksam i en avtalsslutande stat f�r ett
f�retag i den an dra avtalsslutande staten, an�

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

melserna i punk terna 1 och 2  ha fast drift�

st�lle i den f�rstn�mnda avtalsslutande sta�

ten betr�ffande vaije verksamhet som denna

person bedriver f�r f�retaget om

a) han har och i denna stat regelm�ssigt

anv�nder fullmakt att sluta avtal i f�retagets

namn samt verksamheten inte �r begr�nsad

till s�dan som anges i punkt 4 och som - om

den bedrevs fr�n en stadigvarande plats f�r

aff�rsverksamhet  inte skulle g�ra denna

stadigvarande plats f�r afiarsverksamhet till

fast driftst�lle enligt best�mmelserna i n �mn�

da punkt, eller

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

m�ssigt i den f�rstn�mnda staten innehar va�

rulager fr�n vilket han f�r f�retagets r�kning

regelbundet fullg�r best�llningar eller levere�

rar varor, eller

c) h an inte har s�dan fullmakt men regel�

m�ssigt i den f�rstn�mnda avtalsslutande

staten inf�rskaffar order uteslutande eller

n�stan uteslutande f�r f�retaget i fr�ga eller

f�r detta f�retag och andra f�retag �ver vilka

f�rstn�mnda f�retag har ett best�mmande in�

flytande eller vilka sj�lva har ett best�mman�

de inflytande �ver det f�rstn�mnda f�retaget.

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

avtalsslutande stat endast p� den grund att

f�retaget bedriver afiarsverksamhet i denna

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

sion�r eller annan oberoende representant,

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

bedriver sin sedvanliga aff�rsverksamhet.

N�r s�dan representant bedriver sin verk�

samhet uteslutande eller n�stan uteslutande

f�r f�retaget i fr�ga eller f�r detta f�retag och

andra f�retag �ver vilka f�rstn�mnda f�retag

har ett best�mmande inflytande eller vilka

sj�lva har ett best�mmande inflytande �ver

det f�rstn�mnda f�retaget, anses han emel�

lertid inte s�som s�dan oberoende represen-

1159

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SFS 1989:676

the provisions of paragraph 5 shall apply.

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

dent of a Contracting State controls or is

controlled by a c ompany which is a resident

of the other Contracting State, or which carri�

es on business in that other State (whether

through a permanent establishment or

otherwise), shall not of itself constitute either

company a permanent establishment of the

other.

8. Notwithstanding the provisions of pa�

ragraph 7, where an enterprise of a Contract�

ing State sells to a resident of the other Con�

tracting State goods manufactured, assem�

bled, processed, packed or distributed in that

other Contracting State by an industrial or

commercial enterprise for, or at, or to the

order of, that first-mentioned enterprise and

a) either enterprise participates directly or

indirectly in t he management, control or ca�

pital of the other enterprise; or

b) the same persons participate directly or

indirectly in the management, control or ca�

pital of both enterprises,

then, for the purposes of this Convention,

that first-mentioned enterprise shall be de�

emed to have a permanent establishment in

that other Contracting State and to carry on

business in that other Contracting State

through that permanent establishment.

tant som avses i denna punkt. I s�dant fall

till�mpas best�mmelserna i punkt 5.

7. Den omst�ndigheten att ett bolag me d

hemvist i en avtalsslutande stat kontrollerar

eller kontrolleras av ett bolag med hemvist i

den andra avtalsslutande staten eller ett bolag

som bedriver aff�rsverksamhet i denna andra

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

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

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

ra.

8. Utan hinder av best�mmelserna i punkt

7, skall ett f�retag i en avtalsslutande stat

som till en person i den an dra avtalsslutande

staten s�ljer varor som tillverkats, samman�

satts, bearbetats, f�rpackats eller distribue�

rats i denna andra stat av ett r�relsedrivande

f�retag f�r eller vid eller p� uppdrag av det

f�rstn�mnda f�retaget samt

a) endera f�retaget direkt eller indirekt

deltar i ledningen eller kontrollen av det and�

ra f�retaget eller �ger del i detta f�retags kapi�
tal, eller

b) samma personer direkt eller indirekt

deltar i ledningen eller kontrollen av b�da

f�retagen eller �ger del i b� da f�retagens ka�

pital,

vid till�mpningen av detta avtal anses ha

fast driftst�lle i den a ndra avtalsslutande sta�

ten och d�r bedriva r�relse fr�n det fasta
driftst�llet.

Artide �

Income from immovable property

1. Income derived by a resident of a Con�

tracting State from immovable property (in�

cluding income from agriculture or forestry)

situated in the other Contracting State may

be taxed in that other State.

2. The term "immovable property" shall

have the meaning which it has under the law

of the Contracting State in which th e proper�

ty in question is situated. The term shall in

any case include property accessory to im�

movable property, livestock and equipment

used in agriculture and forestry, rights to

which the provisions of general law respec-

Arlikel 6
Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar av fast egendom

(d�ri inbegripen inkomst av lantbruk eller

skogsbruk) bel�gen i den andra avtalsslutan�

de staten, f�r beskattas i d enna andra stat.

2. Uttrycket "fast egendom" har den bety�

delse som uttrycket har enligt lagstiftningen i

den avtalsslutande stat d�r egendomen �r be�

l�gen. Uttrycket inbegriper dock alltid tillbe�

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

ventarier i la ntbruk och skogsbruk, r�ttighe�

ter p� vilka best�mmelserna i privatr�tten

om fast egendom till�mpas, nyttjander�tt till

1160

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SFS 1989:676

ting landed property apply, usufruct of im�

movable property and rights to variable or

fixed payments as consideration for the

working of, or the right t o work, mineral de�

posits, sources and other natural resources;

ships, boats and aircraft shall not be regarded

as immovable property.

3. The provisions of paragraph 1 shall app�

ly to income derived from the direct use,
letting, or use in any other form of immova�

ble property.

4. The provisions of paragraphs 1 and 3

shall also apply to the income from im�

movable property of an enterprise and to in�

come from immovable property used for the

performance of independent personal servi�

ces.

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

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

ten att nyttja mineralfyndighet, k�lla eller an�

nan naturtillg�ng. Skepp, b�tar och luftfartyg

anses inte vara fast egendom.

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

inkomst som f�rv�rvas genom omedelbart

brukande, genom uthyrning eller annan an�

v�ndning av fast egendom.

4. Best�mmelserna i punkterna 1 och 3

till�mpas �ven p� inkomst av fast egendom

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

egendom som anv�nds vid sj�lvst�ndig yr�

kesut�vning.

Artide 7
Business profits

1. The income or profits of an enterprise

of a Contracting State shall be taxable only in

that State unless the enterprise carries on bu�

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

If the enterprise carries on business as afore�

said, the income or profits of the enterprise

may be taxed in the other State but only so

much of them as is attributable to that per�

manent establishment.

2. Notwithstanding the provisions of pa�

ragraph I w here an enterprise of a Contract�
ing State which has a permanent establish�
ment in the other Contracting State

a) sells goods or merchandise in that other

State of the same or similar kind as those sold

through that permanent establishment; or

b) carries on other business activities in

that other State of the same or similar kind as

those effected through that permanent estab�

lishment,

then the income or profits from such sales

or activities may be attributable to the per�

manent establishment unless the enterprise

shows that such activities could not have

been reasonably undertaken by the perma�
nent establishment.

3. Subject to the provisions of paragraph 4,

where an enterprise of a Contracting State

Artikel 7

Inkomst av r�relse

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

avtalsslutande stat f�rv�rvar, beskattas en�

dast i denna stat, s�vida inte f�retaget 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 d�rav som �r h�nf�rlig

till det fasta driftst�llet.

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

ket har ett fast driftst�lle i den andra avtals�

slutande staten,

a) s�ljer varor i denna andra stat vilka �r av

samma eller liknande slag som de som s�ljs

genom det fasta driftst�llet, eller

b) bedriver annan aff�rsverksamhet i den�

na andra stat som �r av samma eller liknande

slag som den som bedrivs genom det fasta

driftst�llet,

kan inkomsten fr�n f�rs�ljningen eller

verksamheten  utan hinder av best�mmel�

serna i punkt 1 - anses h�nf�rlig till det fasta
driftst�llet, s�vida inte f�retaget visar, att

verksamheten inte sk�ligen kunde ha bedri�
vits av det fasta driftst�llet.

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

driver r�relse i den andra avtalsslutande sta-

1161

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SFS 1989:676

carries on business in the other Contracting

State through a permanent establishment si�

tuated therein, there shall in e ach Contract�

ing State be attributed to that permanent es�

tablishment the income or profits which it

might be expected to make if it were a dis�

tinct and separate enterprise engaged in the

same or similar activities under the same or

similar conditions and dealing wholly in de�

pendently with the enterprise of which it is a
permanent establishment.

4. In determining the profits of a perma�

nent establishment, there shall be allowed as

deductions expenses which are incurred for

the purposes of the permanent establish�

ment, including executive and general admi�

nistrative expenses so incurred, whether in

the State in which the permanent establish�

ment is situated or elsewhere.

5. No profits shall be attributed to a perma�

nent establishment by reason of the mere

purchase by that permanent establishment of

goods or merchandise for the enterprise.

6. Insofar as it has been customary in a

Contracting State to determine the profits to

be attributed to a permanent establishment

on the basis of a certain percentage of the

gross receipts of the enterprise or of the per�

manent establishment or on the basis of an

apportionment of the total profits of the en�

terprise to its various parts, nothing in para�

graph 3 of this Article shall preclude that

Contracting State from determining the pro�

fits to be tax ed by such methods as may be

customary; the methods adopted shall,

however, be such that the result shall be in

accordance with the principles contained in

this Article.

7. For the purposes of the preceding para�

graphs, the profits to be attributed to the

permanent establishment shall be determi�

ned by the same method year by year, unless

there is good and sufficient reason to the

contrary.

8. Where income or profits include items

of income which are dealt with separately in

other Articles of this Convention, then the

provisions of those Articles shall not be affec�

ted by the provisions of this Article.

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

om inte best�mmelserna i punkt 4 f�ranleder

annat, i vardera avtalsslutande staten till det

fasta driftst�llet den inkomst som det kan

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

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

verksamhet av samma eller liknande slag un�

der samma eller liknande villkor och sj�lv�

st�ndigt avslutat aff�rer med det foretag till

vilket driftst�llet h�r.

4. Vid best�mmandet av fast driftst�lles

inkomst medges avdrag for utgifter som upp�

kommit for det fasta driftst�llet, h�runder

inbegripna utgifter for f�retagets ledning och

allm�nna f�rvaltning, oavsett om utgifterna

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

�r bel�get eller annorst�des.

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

endast av den anledningen att varor ink�ps

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

taget.

6. 1 den m�n inkomst h�nf�rlig till fast

driftst�lle i en avtalsslutande stat brukat be�

st�mmas p� grundval av en viss procent av

f�retagets eller driftst�llets bruttoint�kter el�

ler p� grundval av en f�rdelning av f�retagets

hela inkomst p� de olika delarna av f�retaget,

hindrar best�mmelserna i punkt 3 i denna

artikel inte att i denna avtalsslutande stat den

skattepliktiga inkomsten best�ms genom s�

dant brukligt f�rfarande. Den f�rdelningsme�

tod som anv�nds skall dock vara s�dan att

resultatet �verensst�mmer med principerna i

denna artikel.

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

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

fasta driftst�llet genom samma f�rfarande �r

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

f�ranleder annat.

8. Ing�r i inkomst av r�relse inkomster

som behandlas s�rskilt i andra artiklar av

detta avtal, ber�rs best�mmelserna i dessa

artiklar inte av reglerna i f�revarande artikel.

1162

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SFS 1989:676

Artide 8

Shipping and air transport

1. Income or profits derived by an enter�

prise of a Contracting State from the opera�

tion of aircraft in international traffic shall be

taxable only in that Contracting State.

2. With respect to income or profits de�

rived by the the air transport consortium

Scandinavian Airlines System (SAS), the

provisions of paragraph 1 shall apply to such

part of the income or profits as corresponds

to the participation held in that consortium

by AB Aerotransport (ABA), the Swedish
partner of Scandinavian Airlines System

(SAS).

3. Income or profits derived by a n enter�

prise of a Contracting State from the opera�
tion of ships in international traffic may be

taxed in the other Contracting State, but the

tax imposed in that other Contracting State

shall be reduced by an amount equal to 50

per cent thereof.

4. The provisions of the preceding para�

graphs shall also apply to income or profits

from the participation in a pool, a joint busi�

ness or an international operating agency.

Artikel 8
Sj�fart och luftfart

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

avtalsslutande stat genom anv�ndningen av

luftfartyg i in ternationell trafik beskattas en�

dast i denna stat.

2. Best�mmelserna i punkt I till�mpas be�

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

konsortiet Scandinavian Airlines System

(SAS) i fr�ga om den del av inkomsten som
motsvarar den andel i konsortiet som inne�

has av AB Aerotransport (ABA), den svenske

del�garen i Scandinavian Airlines System

(SAS).

3. Inkomst som f�rv�rvas av f�retag i e n

avtalsslutande stat genom anv�ndningen av

skepp i internationell trafik f�r beskattas i

den andra avtalsslutande staten, men den i

den andra avtalsslutande staten utg�ende

skatten skall s�ttas ned med ett belopp som

motsvarar 50 procent av skatten.

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

till�mpas �ven p� inkomst som f�rv�rvas ge�

nom deltagande i en pool, ett gemensamt f��

retag eller en internationell driftsorganisa�

tion.

Artide 9
Associated enterprises

1. Where

a) an enterprise of a Contracting State part�

icipates directly or indirectly in the manage�

ment, control or capital of an enterprise of

the other Contracting State, or

b) the same persons participate directly or

indirectly in the management, control or ca�

pital of an enterprise of a Contracting State
and an enterprise of the other Contracting

State,

and in either case conditions are made or

imposed between the two enterprises in their

commercial or financial relations which dif�

fer from those which would be m ade between

independent enterprises, then any profits

which would, but for those conditions, have

accrued to one of the enterprises, but, by

Artikel 9
F�retag med intressegemenskap

1.1 fall d�

a) ett f�retag i en avtalsslutande stat direkt

eller indirekt deltar i ledningen eller �vervak�

ningen av ett f�retag i den andra avtalsslutan�

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

eller

b) samma personer direkt eller indirekt

deltar i ledningen eller �vervakningen av s�

v�l ett f�retag i en avtalsslutande stat som ett

f�retag i den andra avtalsslutande staten eller

�ger del i b�da dessa f�retags kapital,

iakttas f�ljande.

Om mellan f�retagen i fr�ga om handels�

f�rbindelser eller finansiella f�rbindelser av�

talas eller f�reskrivs villkor, som avviker fr�n

dem som skulle ha avtalats mellan av varand�

ra oberoende f�retag, f�r all inkomst, som

utan s�dana villkor skulle ha tillkommit det

1163

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SFS 1989:676

reason of those conditions, have not so accru�

ed, may be included in the profits of that

enterprise and taxed accordingly.

2. Where a Contracting State includes in

the profits of an enterprise of that State 

and taxes accordingly - profits on which an

enterprise of the other Contracting State has

been charged to tax in that other State and

the profits so included are profits which

would have accrued to the enterprise of the

first-mentioned State if the conditions made

between the two enterprises had been those

which would have been made between inde�

pendent enterprises, then that other State

shall, subject to the time limits provided for

in the domestic laws of that other State, make

an appropriate adjustment to the amount of

the tax charged therein on those profits. In

determining such adjustment, due regard

shall be had to the other provisions of this

Convention and the competent authorities of

the Contracting States shall, if necessary,

consult each other.

ena f�retaget men som pa grund av villkoren

i fr�ga inte tillkommit detta f�retag, inr�knas

i detta f�retags inkomst och beskattas i �ver�

ensst�mmelse d�rmed.

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

en avtalsslutande stat beskattats i den na stat,

�ven inr�knas i inkomsten for ett f�retag i

den andra avtalsslutande staten och beskattas

i �verensst�mmelse d�rmed i denna andra

stat samt den s�lunda inr�knade inkomsten

�r s�dan som skulle ha tillkommit f�retaget i

den f�rstn�mnda staten om de villkor som

avtalats mellan foretagen hade varit s�dana

som skulle ha avtalats mellan av varandra

oberoende foretag, skall den andra staten 

om tidsfristerna i denna stats interna lagstift�

ning medger detta  genomf�ra vederb�rlig

justering av det skattebelopp som p�forts for

inkomsten i denna stat. Vid s� dan justering

iakttas �vriga best�mmelser i dett a avtal och

de beh�riga myndigheterna i de avtalsslutan�

de staterna �verl�gger vid behov med var�
andra.

Artide 10

Dividends

1. Dividends paid by a company which is a

resident of a Contracting State to a resident

of the other Contracting State may be taxed

in that other State.

2. However, such dividends may also be

taxed in the Contracting State of which the

company paying the dividends is a resident,

and according to the laws of that State, but if

the recipient is the beneficial owner of the

dividends and is a company, other than a

partnership, which holds directly at least 25

per cent of the capital of the company paying

the dividends, the tax so charged shall not

exceed:

a) 15 per cent of the gross amount of the

dividends if the company paying the divi�

dends engages in an industrial undertaking;

b) 20 per cent of the gross amount of the

dividends in all other cases.

The competent authorities of the Contract�

ing Sta tes shall by mutual agreement settle

the mode of application of these limitations.

Artikel 10

Utdelning

1. Utdelning fr�n bolag med hemvist i en

avtalsslutande stat till person med hemvist i

den andra avtalsslutande staten f�r beskattas

i denna andra stat.

2. Utdelningen f�r emellertid beskattas

�ven i den avtalsslutande stat d�r bolaget

som betalar utdelningen har hemvist, enligt

lagstiftningen i denna stat, men om mottaga�

ren har r�tt till utdelningen och �r ett bolag

(med undantag f�r handelsbolag) som direkt

beh�rskar minst 25 procent av det utbetalan�

de bolagets kapital f�r skatten inte �verstiga

a) 15 procent av utdelningens bruttobe�

lopp, om bolaget som betalar utdelningen be�

driver industriell verksamhet,

b) 20 procent av utdelningens bruttobelopp

i �vriga fall.

De beh�riga myndigheterna i de avtalsslu�

tande staterna skall tr�ffa �verenskommelse

om s�ttet att genomf�ra dessa begr�nsningar.

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SFS 1989:676

This paragraph shall not affect the taxation

of the company in respect of the p rofits out of

which the dividends are paid.

3. a) The term "dividends" as used in this

Article means income from shares, mining

shares, founders' shares or other rights, not

being debt-claims, participating in profits, as

well as income from other corporate rights

which is subjected to the same taxation treat�

ment as income from shares by the laws of

the State of which the company making the

distribution is a resident.

b) The term "industrial undertaking"

means:

1) any undertaking engaged in

(i) manufacturing, assembling and pro�

cessing,

(ii) construction, civil engineering and

shipbuilding,

(iii) production of electricity, hydraulic

power, gas or the supply of water, or

(iv) agriculture, forestry and fishery and

the carrying on of a plantation, and

2) any other undertaking entitled to the

privileges accorded under the laws of Thai�

land on the promotion of industrial invest�

ment, and

3) any other undertaking which may be

declared to be an "industrial undertaking"

for the purpose of this Article by the compe�

tent authority of Thailand.

4. Notwithstanding the provisions of pa�

ragraph 1, dividends paid by a company

being a resident of Thailand to a company

which is 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 c ompanies had been Swedish
companies.

5. The provisions of paragraphs 1 and 2

shall not apply if the beneficial owner of the

dividends, being a resident of a C ontracting

State, carries on business in the other Con�

tracting State of which the company paying

the dividends is a r esident, through a perma�
nent establishment situated therein, or per�

forms in that other State independent perso�

nal services from a fixed base situated there�

in, and the holding in respect of which the

Denna punkt ber�r inte bolagets beskatt�

ning f�r vinst av vilken u tdelningen betalas.

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

denna artikel inkomst av aktier, gruvandelar,

stiftarandelar eller andra r�ttigheter, som

inte �r fordringar, med r�tt till andel i vin st,

samt inkomst av andra andelar i bolag, som

enligt lagstiftningen i den stat d�r det utde�

lande bolaget har hemvist vid beskattningen

likst�lls med inkomst av aktier.

b) Uttrycket "industriell verksamhet"

�syftar:

1) verksamhet inneb�rande

a) tillverkning, montering, bearbetning el�

ler f�r�dling,

b) byggnadsarbete, v�g- och vattenbygg�

nadsverksamhet eller skeppsbyggnad,

c) produktion av elektricitet, hydraulisk

kraft och gas eller tillhandah�llande av vat�

ten, eller

d) jordbruk, skogsbruk, fiske eller v�xtod�

ling, och

2) annan verksamhet som �tnjuter f�rm�n�

lig behandling enligt den thail�ndska lagstift�

ningen om fr �mjande av industriella investe�

ringar, samt

3) annan verksamhet som den beh�riga

myndigheten i Thailan d f�rklarar vara indu�

striell verksamhet f�r till�mpningen av den�

na artikel.

4. Utan hinder av best�mmelserna i punkt

1 �r utdelning fr�n bolag med hemvist i Thai�

land till bolag med hemvist i Sverige undan �

tagen fr�n beskattning i Sverige i den m�n
utdelningen skulle ha varit undantagen fr�n

beskattning enligt svensk lagstiftning, om

b�da bolagen hade v arit svenska.

5. Best�mmelserna i punkterna 1 och 2

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

ningen har hemvist i en avtaisslutande stat

och bedriver r�relse i den andr a 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 sj�lvst�ndig yrkesverksamhet i

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

rande anordning, samt den andel p� grund av

vilken utdelningen betalas �ger verkligt sam-

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SFS 1989:676

dividends are paid is effectively connected

with such permanent establishment or fixed

base. In such case the provisions of Article 7

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

6. 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 t he dividends are paid is effec�

tively connected with a permanent establish�

ment or a fixed base situated in that other

State, nor subject the company's undistribu�

ted profits to a tax on the company's undistri�

buted profits, even if the dividends paid or

the undistributed profits consist wholly or

partly of profits or income arising in such

other State.

band med det fasta driftst�llet eller den sta�

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

pas best�mmelserna i artike l 7 respektive ar�

tikel 14.

6. Om bolag med hemvist i en avtalsslutan�

de stat f�rv�rvar inkomst fr�n den andra av�

talsslutande staten, f�r denna andra stat inte

beskatta utdelning som bolaget betalar, utom

i den m�n utdelningen betalas till person med

hemvist i denna andra stat eller i den m�n

den andel p� grund av vilken utdelningen

betalas �ger verkligt samband med fast drift�

st�lle eller stadigvarande anordning i denna

andra stat, och ej heller beskatta bolagets icke

utdelade vinst, �ven om utdelningen eller

den icke utdelade vinsten helt eller delvis

utg�rs av inkomst som uppkommit i denna

andra stat.

Artide II
Interest

1. Interest arising in a Contracting State

and paid to a resident of the other Contract�

ing State may be taxed in that other State.

2. However, such interest may also be tax�

ed in the Contracting State in which it arises,

and according to the laws of that State, but if

the recipient is the beneficial owner of the

interest, the tax so charged shall not exceed:

a) 10 per cent of the gross amount of the

interest if it is received by a bank, an insuran�

ce company or any other financial institu�

tion;

b) 25 per cent of t he gross amount of the

interest if it is received by any other compa�

ny.

The competent authorities of the Contract�

ing States shall by mutual agreement settle

the mode of application of these limitations.

3. Notwithstanding the provisions of pa�

ragraph 2, interest arising in a Contracting

State and paid to the Government of the

other Contracting State or the Central Bank

of that other State shall be exempt from tax

in the first-mentioned State.

Artikel 11

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, f�r

beskattas i denna andra stat.

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

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

r�r, enligt lagstiftningen i denna stat, men

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

inte �verstiga:

a) 10 procent av r�ntans bruttobelopp, om

r�ntan uppb�rs av en bank, ett f�rs�kringsbo�

lag eller annan finansieringsinr�ttning,

b) 25 procent av r�ntans bruttobelopp om

den uppb�rs av annat bolag.

De beh�riga myndigheterna i de avtalsslu�

tande staterna skall tr�ffa �verenskommelse

om s�ttet att genomfora dessa begr�nsningar.

3. Utan hinder av best�mmelserna i pun kt

2 skall r�nta, som h�rr�r fr�n en avtalsslutan�

de stat och som betalas till den andra avtals�

slutande statens regering eller riksbank, vara

undantagen fr�n skatt i den f�r stn�mnda sta�

ten.

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SFS 1989:676

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

le 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.

5. The provisions of paragraphs I and 2

shall not apply if the beneficial owner of the

interest, being a resident of a Contracting

State, carries on business in the other Con�
tracting State in which the interest arises,

through a permanent establishment situated

therein, or performs in that other State inde�

pendent personal services from a fixed base

situated therein, and the debt-claim in res�

pect of which the interest is paid is effectively

connected with

a) such permanent establishment or fixed

base, or with

b) sales or other business activities referred

to under paragraph 2 of Article 7.

In such cases the provisions of Article 7 or

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

6. Interest shall be deemed to arise in a

Contracting State when the payer is that State

itself, a political subdivision, a local authori�

ty or a resident of that State. Where,

however, the person paying the interest, whe�
ther he is a resident of a Contracting State or

not, has in a Contracting State a permanent

establishment or a fixed base in connection

with which the indebtedness on which the

interest is paid was incurred, and such inte�

rest is borne by such permanent establish�

ment or fixed base, then such interest shall be

deemed to arise in the State in which the

permanent establishment or fixed base is si�

tuated.

7. Where, by reason of a special relation�

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

other person, the amount of the interest,

having regard to the debt-claim for which it is

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

artikel inkomst av vaije 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 inbegri�

pet agiobelopp och vinster som h�nf�r sig till

s�dana v�rdepapper, obligationer eller de�

bentures. Straffavgift p� grund av sen betal�

ning anses inte som r�nta vid till�mpningen

av denna artikel.

5. Best�mmelserna i punkterna 1 och 2

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

tan har hemvist i en avtalsslutande stat och

bedriver r�relse i den andra avtalsslutande

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

bel�get fast driftst�lle eller ut�var sj�lvst�n�

dig yrkesverksamhet i denna andra stat fr�n

d�r bel�gen stadigvarande anordning, samt

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

verkligt samband med

a) det fasta driftst�llet eller den stadigva�

rande anordningen, eller

b) f�rs�ljningar eller annan aff�rsverksam�

het som avses i artik el 7 punkt 2.

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

artikel 7 respektive artikel 14.

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

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

politisk underavdelning, lokal myndighet el�

ler person med hemvist i denna stat. Om

emellertid den person som betalar r�ntan,

antingen han har hemvist i en avtalsslutande

stat eller inte, i en avtalsslutande stat har fast

driftst�lle eller stadigvarande anordning som

har samband med den skuld f�r vilken r�ntan

betalas, och r�ntan belastar det fasta drift�

st�llet eller den stadigvarande anordningen,

anses r�ntan h�rr�ra fr�n den stat d�r det

fasta driftst�llet eller den stadigvarande an�

ordningen finns.

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

mellan utbetalaren och den som har r�tt till

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

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

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

1167

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SFS 1989:676

paid, exceeds the amount which would have

been agreed upon by the payer and the bene�

ficial owner in the absence of such relation�

ship, the provisions of this Article shall apply

only to the last-mentioned amount. In such

case, the excess part of the payments shall

remain taxable according to the laws of each

Contracting State, due regard being had to

the other provisions of this Convention.

belopp som skulle ha avtalats mellan utbeta�

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

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

best�mmelserna i denna artikel endast p�

sistn�mnda belopp. I s�dant fall beskattas

�verskjutande belopp enligt lagstiftningen i

vardera avtalsslutande staten med iakttagan�

de av �vriga best�mmelser i detta avtal.

Artide 12

Royalties

1. Royalties arising in a Contracting State

and paid to a resident of the other Contract�

ing State may be taxed in that other State.

2. However, such royalties may also be tax�

ed in the Contracting State in which they
arise, and according to the laws of that State,

but if the recipient is the beneficial owner of

the royalties, the tax so charged shall not

exceed 15 per cent of the gross amount of the

royalties. The competent authorities of the

Contracting States shall by mutual agreement

settle the mode of application of this limita�

tion.

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

ticle means payments of any kind received a s

a consideration for the alienation of, or the

use of, or the right to use, any copyright of

literary, artistic or scientific work including

cinematograph films or films or tapes used

for radio or television broadcasting, any pa�

tent, trade mark, design or model, plan, sec�

ret formula or process, or for the use of. or

the right to use industrial, commercial, or

scientific equipment, or for information con�

cerning industrial, commercial, or scientific

experience.

4. The provisions of paragraphs 1 and 2

shall not apply if the beneficial owner of the

royalties, being a resident of a Contracting

State, carries on business in the other Con�

tracting State in which the royalties arise,

through a permanent establishment situated

therein, or performs in tha t other State inde�

pendent personal services from a fixed base

situated therein, and the right or property in

Artikel 12

Royalty

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

tande stat och som betalas till person med

hemvist i den andra avtalsslutande staten, f�r

beskattas i denna andra stat.

2. Royaltyn f�r emellertid beskattas �ven i

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

r�r, enligt lagstiftningen i denna stat, men

om mottagaren har r�tt till royaltyn, f�r skat�

ten inte �verstiga 15 procent av royaltyns

bruttobelopp. De beh�riga myndigheterna i

de avtalsslutande staterna skall tr�ffa �ver�

enskommelse om s�ttet att genomf�ra denna

begr�nsning.

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

artikel varje slags betalning som mottas s�

som ers�ttning f�r �verl�telse av, nyttjandet

av eller r�tten att nyttja upphovsr�tt till litte�

r�rt, konstn�rligt eller vetenskapligt verk,

h�ri inbegripet biograffilm och film eller

band f�r radio- eller televisionsuts�ndning,

patent, 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 eller f�r upplysning

om erfarenhetsr�n av industriell, kommersi�

ell eller vetenskaplig 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 sj�lvst�n�

dig yrkesverksamhet i den na andra stat fr�n

d�r bel�gen stadigvarande anordning, samt

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

1168

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SFS 1989:676

respect of which the royalties are paid is ef�

fectively connected with

a) such permanent establishment or fixed

base, or with

b) sales or other business activities referred

to under paragraph 2 of Article 7,

In such cases the provisions of Article 7 or

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

5. Royalties shall be deemed to arise in a

Contracting State when the payer is that 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 perma�

nent establishment or a fixed base in connec�

tion with which the liability to pay the royal�

ties was incurred, and such royalties are bor�
ne by such permanent establishment or fixed

base, then such royalties shall be deemed to

arise in the State in which the permanent

establishment or fixed base is situated.

6. Where, by reason of a special relation�

ship between the payer and the beneficial

owner or between both of them and some

other person, the amount of the royalties,

having regard to the use, right or information

for which they are paid, exceeds the amount

which would have been agreed upon by t he

payer and the beneficial owner in the absence
of such relationship, the provisions of this

Article shall apply only to the last-mentioned

amount. In such case, the excess part of the

payments shall remain taxable according to
the laws of each Contracting State, due re�

gard being had to the other provisions of this
Convention.

royaltyn betalas �ger verkligt samband med

a) det fasta driftst�llet eller den stadigva�

rande anordningen, eller

b) f�rs�ljningar eller annan aff�rsverksam�

het som avses i artikel 7 punkt 2.

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

artikel 7 respektive artikel 14.

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

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

litisk underavdelning, lokal myndighet eller

person med hemvist i de nna stat. Om emel�

lertid den person som betalar royaltyn, an�

tingen 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 ro�

yaltyn uppkommit, och royaltyn belastar det

fasta driftst�llet eller den stadigvarande an�

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

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

varande anordningen finns.

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

mellan utbetalaren och d en som har r�tt till

royaltyn eller mellan dem b�da och annan

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

vilken royaltyn be talas, �verstiger det belopp

som skulle ha avtalats mellan utbetalaren och

den som har r�tt till royaltyn om s�dana f�r�

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

melserna i denna artikel endast p� sistn�mn�

da belopp. 1 s�dan t fall beskattas �verskju�

tande belopp enligt lagstiftningen i vardera

avtalsslutande staten med iakttagande av �v�

riga best�mmelser i detta a vtal.

Artide 13

Gains from the alienation of property

1. Gains derived by a resident of a Con�

tracting State from the alienation of im�

movable property referred to in Article 6 and

situated in the other Contracting State may

be taxed in that other State.

2. Gains from the alienation of movable

property forming part of the business proper�

ty of a permanent establishment which an

Artikel 13

Realisationsvinst

1. Vinst, som person med hemvist i en

avtalsslutande stat f�rv�rvar p� grund av

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

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

avtalsslutande staten, f�r beskattas i denna
andra 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 f�retag i en

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SFS 1989:676

\

enteqjrise of a Contracting State has in the

other Contracting State or of movable pro�

perty pertaining to a fixed base available to a

resident of a Contracting State in the other

Contracting State for the purpose of perform�

ing independent personal services, including

such gains from the alienation of such a per�

manent establishment (alone or with the

whole enterprise) or of such fixed base, may
be taxed in that other State.

3. Gains derived by an enterprise of a

Contracting State from the alienation of

ships or aircraft operated in international

traffic or movable property pertaining to the

operation of such ships or aircraft, shall be

taxable only in that State.

4. Gains from the alienation of any proper�

ty other than that referred to in paragraphs 1,

2 and 3 of this Article and paragraph 3 of

Article 12, shall be taxable only in the Con�

tracting State of which the alienator is a resi�
dent.

5. Notwithstanding the provisions of pa�

ragraph 4, gains from the alienation of shares

or similar rights in a company which is a

resident of a Contracting State may be taxed

in that State.

avtalsslutande stat har i den andra avtalsslu�

tande staten, eller av l�s egendom h�nforlig

till stadigvarande anordning for att ut�va

sj�lvst�ndig yrkesverksamhet, som person

med hemvist i en avtalsslutande stat har i den

andra avtalsslutande staten, f�r beskattas i

denna andra stat. Detsamma g�ller vinst som

f�rv�rvas p� grund av �verl�telse av s�dant

fast driftst�lle (for sig eller ti llsammans med

hela foretaget) eller av s�dan stadigvarande

anordning.

3. Vinst som foretag i en avtalsslutande

stat f�rv�rvar p� grund av �verl�telse av

skepp eller luftfartyg som anv�nds i interna�

tionell trafik eller l�s egendom som �r h�n�

forlig till anv�ndningen av s�dana skepp eller

luftfartyg beskattas endast i denna stat.

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

dom av annat slag �n s�dan som avses i punk�

terna 1,2 och 3 i denna artikel och i artikel 12

punkt 3 beskattas endast i den avtalsslutande

stat d�r �verl�taren har sitt hemvist.

5. Utan hinder av best�mmelserna i punkt

4 f� r vinst p� grund av �verl�telse av aktier

eller liknande andelar i ett bolag med

hemvist i en avtalsslutande stat beskattas i

denna stat.

Artide 14

Independent personal services

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 ex�

cept in the following circumstances, when

such inc ome may also be taxed in the other

Contracting State:

a) If he has a fixed base available to him in

the other Contracting State for the purpose of

performing his activities; in that case, only so

much of the income as is attributable to that

fixed base may be taxed in that other State;

or

b) If his stay in th e other Contracting State

is for a period or periods amounting to or

exceeding in the aggregate 90 days within any

twelve-month period; in that case, only so

Artikel 14
Sj�lvst�ndig yrkesut�vning

1. Inkomst, som person med hemvist i en

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

fritt yrke eller annan sj�lvst�ndig verksam�

het, beskattas endast i denna stat utom i f�l�

jande fall d� inkomsten f�r beskattas �ven i

den andra avtalsslutande staten;

a) om han i den andra avtalsslutande staten

har stadigvarande anordning, som regelm�s�

sigt st�r till hans f�rfogande f�r att ut�va

verksamheten; i s�dant fall f�r endast s� stor

del av inkomsten beskattas i denna andra

avtalsslutande stat, som �r h�nf�rlig till den�

na stadigvarande anordning, eller

b) om han vistas i den andra avtalsslutande

staten under tidrymd eller tidrymder som

sammanlagt uppg�r till eller �verstiger 90 da�

gar under en tolvm�nadersperiod; i s�dant

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SFS 1989:676

much of the income as is derived from his

activities performed in that other State may

be taxed in that other State; or

c) If the remuneration for his activities in

the other Contracting State is paid by a resi�

dent of that Contracting State or is borne by a

permanent establishment or a fixed base situ�

ated in that Contracting State; in that case,

only so much of the remuneration as is de�

rived therefrom may be taxed in that other

State.

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.

fall f�r endast s� stor del av inkomsten be�
skattas i denna andra stat som �r h�nf�rlig

till verksamheten som ut�vas d�r, eller

c) om ers�ttningen f�r hans verksamhet i

den andra avtalsslutande staten betalas av

person med hemvist i denna avtalsslutande

stat eller belastar fast driftst�lle eller stadig�

varande anordning i denna avtalsslutande

stat; i s�dant fall f�r endast s� stor del av

inkomsten som f�rv�rvas d�rifr�n beskattas i

denna andra stat.

2. Uttrycket "fritt yrke" inbegriper s�rskilt

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

n�rlig verksamhet, uppfostrings- och under�
visningsverksamhet samt s�dan sj�lvst�ndig

verksamhet som l�kare, advokat, ingenj�r,

arkitekt, tandl�kare och revisor ut�var.

Artide 15
Dependent personal services

1. Subject to the provisions of Artides 16,

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

similar remuneration, other than a pension,

derived by a resident of a Contracting State

in respect of an employment shall be taxable

only in that State unless the employment is

exercised in the other Contracting State. If

the employment is so exercised, such remu�

neration as is derived therefrom may be tax�

ed 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 Contract�

ing State shall be taxable only in the first-
mentioned State if:

a) the recipient is present in the other State

for a period or periods not exceeding in the

aggregate 183 days within any twelve-month

period, and

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

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

c) the remuneration is not borne by a per�

manent establishment or a fixed base which

the employer has in the other State.

3. Notwithstanding the preceding provi�

sions of this Article, remuneration derived in

respect of an employment exercised aboard a

Artikel 15
Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

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

l�n och annan liknande ers�ttning, med un�

dantag f�r pension, som person med hemvist

i en avtalsslutande stat uppb�r p� grund av

anst�llning endast i denna stat, s�vida inte

arbetet utf�rs i den andra avtalsslutande sta�

ten. 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 d en andra staten eller p�

dennes v�gnar, samt

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som arbetsgi�

varen har i den andra staten.

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

ser i denna artikel beskattas ers�ttning f�r

arbete, som utf�rs ombord p� skepp eller

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SFS 1989:676

ship or aircraft operated in international traf�

fic by an enterprise of a Contracting 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 international traffic

by t he air transport consortium Scandinavi�

an Airlines System (SAS), such remuneration

shall be taxable only in Sweden.

luftfartyg som anv�nds i inte rnationell trafik

av ett f�retag i en avtalsslutande stat. endast i

denna stat. Om person med hemvist i Sverige

uppb�r inkomst av arbete, vilket utf�rs om�

bord p� ett luftfartyg som anv�nds i inte rna�

tionell trafik av luftfartskonsortiet Scandi�

navian Airlines System (SAS), beskattas in�

komsten endast i Sverige.

Anicle 16

Direciors' fcci and remuneration of top-level
managerial qfjieial.s

1. Directors' fees and other similar pay�

ments derived by a resident of a Contracting

State in his capacity as a member of the

board of directors of a company which is a

resident of the other Contracting State may

be taxed in that other State.

2. Salaries, wages and other similar remu�

neration derived by a resident of a Contract�

ing State in his capacity as an official in a

top-level managerial position of a company

which is a resident of the other Contracting

State may be taxed in that other State.

Artikel 16
Styrelsearvode och ers�ttning till tj�nstem�n i
h�gre J�retagsledande st�llning

1. Styrelsearvode och annan liknande er�

s�ttning, som person med hemvist i en av�

talsslutande stat uppb�r i egenskap av med�

lem i styrelse i b olag med hemvist i den andra

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

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

med hemvist i en avtalsslutande stat uppb�r i

egenskap av tj�nsteman i h�gre foretagsle-

dande st�llning i bolag med hemvist i den

andra avtalsslutande staten, f�r beskattas i

denna andra stat.

Artide 17

Income earned by entertainers and athletes

1. Notwithstanding the provisions of Ar�

ticles 14 and 15, income derived by a resident

of a Contracting State as an entertainer, such

as theatre, motion picture, radio or television

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

his personal activities as such exercised in the

other Contracting State, may be taxed in that

other State.

2. Where income in respect of personal

activities exercised by an entertainer or an

athlete in his capacity as such accrues not to

the entertainer or athlete himself but to an�

other person, that income may, notwith�

standing the provisions of Articles 7, 14 and

15, be taxed in the Contracting State in which

the activities of the entertainer or athlete are

exercised.

3. Notwithstanding the provisions of Artic�

les 7 and 14, where the activities mentioned

Artikel 17

Inkomst som f�rv�rvas av underh�llningsar�

tister och idrottsm�n

1. Utan hinder av best�mmelserna i artik�

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

hemvist i en avta lsslutande stat f�rv�rvar ge�
nom sin personliga verksamhet i d en andra

avtalsslutande staten i egenskap av artist, s�

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

ler televisionsartist eller musiker, eller av

idrottsman, beskattas i denna andra stat.

2. I fall d � inkomst genom personlig verk�

samhet, som artist eller idrottsman ut�var i

denna egenskap, inte tillfaller artisten eller

idrottsmannen sj�lv utan annan person, f�r

denna inkomst, utan hinder av best�mmel�

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

avtalsslutande stat d�r artisten eller idrotts�

mannen ut�var verksamheten.

3. I fall d� d en personliga verksamhet som

ut�vas av s�dan artist eller idrottsman som

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SFS 1989:676

in paragraph I ar e provided in a Contracting

State by an enterprise of the other Contract�

ing State the profits derived from providing

these activities by such an enterprise may be

taxed in the first-mentioned State unless the

enterprise is substantially supported by pub�

lic f unds of the other Contracting State, in�

cluding any political subdivision or local au�

thority in connection with the provision of

such activities.

4. The provisions of paragraphs 1 and 2 of

this Article shall not apply to remuneration

or profits, salaries, wages and similar income

derived from activities performed in a Con�

tracting State by an entertainer or an athlete

if the visit to that Contracting State is subs�

tantially supported by public funds of the

other Contracting State, including any politi�

cal subdivision or local authority thereof.

avses i punkt 1 t illhandah�lls i en avtalsslu�

tande stat av ett f�retag i den andra avtalsslu�

tande staten, f�r - utan hinder av best�m�

melserna i artiklarna 7 och 14 - inkomst,

som s�dant f�retag f�rv�rvar genom a tt till�

handah�lla s�dan verksamhet, beskattas i

den avtalsslutande stat d�r verksamheten ut�

�vas, om inte f�retaget i sa mband med till�

handah�llandet av verksamheten till v�sent�

lig del finansieras av allm�nna medel fr�n

den andra avtalsslutande staten eller fr�n en

av dess politiska underavdelningar eller loka�

la myndigheter.

4. Best�mmelserna i punkterna 1 och 2 i

denna artikel till�mpas inte p� vinst, l�n och

liknande inkomst fr�n verksamhet som ut�

�vas i en avtalsslutande stat av artist eller

idrottsman, om hans vistelse i d enna avtals�

slutande stat till v�sentlig del bekostas av

allm�nna medel fr�n den andra avtalsslutan�

de staten eller fr�n en av dess politiska under�

avdelningar eller lokala myndigheter.

Artide 18

Government service

1. a) Remuneration, other than a pension,

paid by a Contracting State or a political

subdivision or a local authority thereof to an

individual in respect of services rendered to

that State or subdivision or authority shall be
taxable only in that State.

b) However, such remuneration shall be

taxable only in the other Contracting State if

the services are rendered in that State and the

individual is a resident of that State who;

(i) is a national of that State; or

(ii) did not become a resident of that

State solely for the purpose of rendering the
services.

2. a) Any pe nsion paid by, or out of funds

created by, a Contracting State or a political

subdivision or a local authority thereof to an

individual in respect of services rendered to
that State or subdivision or authority shall be
taxable only in that State.

b) However, such pension shall be taxable

only in the other Contracting State if the

Artikel IS
Offentlig tj�nst

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

sion), som betalas av en avtalsslutande stat,

dess politiska underavdelningar eller lokala

myndigheter till fysisk person p� grund av

arbete som utf�rs i denna stats, dess politiska

underavdelningars eller lokala myndigheters

tj�nst, beskattas endast i denna s tat.

b) S�dan ers�ttning beskattas emellertid

endast i den a ndra avtalsslutande staten, om

arbetet utf�rs i denna stat och personen i

fr�ga har hemvist i denna stat och

1) �r medborgare i denna stat, eller

2) inte fick hemvist i denna stat uteslutan�

de f�r att utf�ra arbetet.

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

fonder inr�ttade av, en avtalsslutande stat,

dess politiska underavdelningar eller lokala

myndigheter till fysisk person p� grund av

arbete som ulf�rts i denna stats, dess poli�

tiska underavdelningars eller lokala myndig�

heters tj�nst, beskattas endast i denna stat.

b) S�dan pension beskattas emellertid en�

dast i den andra avtalsslutande staten, om

1173

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SFS 1989:676

individual is a re sident of, and a national of,

that other State.

3. The provisions of Articles 15, 16 and 21

shall apply to remuneration and pensions in

respect of services rendered in connection

with a business carried on by a Contracting

State or a political subdivision or a local au�
thority thereof.

personen i fr�ga h ar hemvist och �r medbor�

gare i denna andra stat.

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

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

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

band med r�relse som bedrivs av en avtals�

slutande stat, dess politiska underavdelning�

ar eller lokala myndigheter.

Artide 19

Students and trainees

An individual who, immediately before

visiting a Contracting State, was a resident of

the other Contracting State and whose visit

to the first-mentioned Contracting State is

solely for the purpose of;

a) studying at a university, college or

school or other recognised educational insti�
tution; or

b) securing training to qualify him to prac�

tice a profession or trade; or

c) studying or carrying out research as a

recipient of a grant, allowance or award from

a governmental, religious, charitable, scienti�

fic, literary or educational organisation; shall

be exempt from tax in the first-mentioned

Contracting State on;

(i) remittance from abroad for the pur�

pose of his maintenance, education, study,

research or training;

(ii) the grant, allowance or award; and

(iii) income from personal services ren�

dered in that State, provided the income does

not exceed 15,000 Swedish Kronor or its

equivalent in Thai currency for any calendar

year or such other amounts as the competent

authorities of the Contracting States may

from time to time agree upon.

Artikel 19
Studerande och praktikanter

Fysisk person som omedelbart f�re vistelse

i en avtalsslutande stat hade hemvist i den

andra avtalsslutande staten och som vistas i

den f�rstn�mnda avtalsslutande staten ute�

slutande f�r att

a) studera vid universitet, h�gskola, skola

eller annan erk�nd undervisningsanstalt, el�

ler

b) erh�lla praktik f�r att f� beh�righet att

ut�va yrke eller n�ring, eller

c) studera eller bedriva forskning i egen�

skap av mottagare av stipendium, anslag eller

bel�ning fr�n statligt organ eller fr�n organi�

sation med uppgift att fr�mja religi�st, v�lg��

rande, vetenskapligt, litter�rt eller uppfost�

rande �ndam�l, �r befriad fr�n skatt i den

f�rstn�mnda staten f�r

1) belopp, som betalas till honom fr�n ut�

landet f�r hans uppeh�lle, utbildning, stu�

dier, forskning eller praktik,

2) stipendiet, anslaget eller bel�ningen,

samt

3) inkomst av arbete som utf�rs i denna

stat, under f�ruts�ttning att inkomsten inte

�verstiger 15 000 svenska kronor eller mot�

svarande belopp i thail�ndsk valuta under

n�got kalender�r eller andra belopp som de

beh�riga myndigheterna fr�n tid till annan

kan komma �verens om.

Artide 20
Professors, teachers and researchers

1. An individual who is a resident of a

Contracting State immediately before ma�

king a visit to the other Contracting State,

and who, at the invitation of any university,

college, school or other similar educational

Artikel 20
Professorer, l�rare och forskare

1. Fysisk person som har hemvist i en av�

talsslutande stat omedelbart f�re vistelse i

den andra avtalsslutande staten och som, p�

inbjudan av universitet, h�gskola, skola eller

annan liknande undervisningsanstalt som �r

1174

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institution, which is recognised by the due

authority in that other Contracting State, vi�

sits that other Contracting State for a period

not exceeding two years solely for th e purpo�

se of teaching or research or both at such

educational institution shall be exempt from

tax in that other Contracting State on any

remuneration for such teaching or research.

2. This Article shall only apply to income

from research if such research is undertaken

by t he individual in the public interest and

not primarily for the benefit of some other

private person or persons.

SFS 1989:676

erk�nd av vederb�rlig myndighet i denna

andra avtalsslutande stat, vistas i denna a nd�

ra avtalsslutande stat under en tidrymd som

inte �verstiger tv� �r uteslutande f�r att be�

driva undervisning eller forskning eller b�da�

dera vid s�dan undervisningsanstalt, �r befri�

ad fr�n skatt i denna andra avtalsslutande

stat for inkomst p� grund av undervisningen

eller forskningen.

2. Denna artikel till�mpas inte betr�ffande

inkomst av forskning om forskningen sker,
inte i allm�nt intresse, utan f�retr�desvis f�r

att gagna viss annan persons eller vissa andra

personers privata intressen.

Artide 21

Other income

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

tracting State, wherever arising, not dealt

with in the foregoing Articles of this Conven�

tion shall be taxable only in that State.

2. The provisions of paragraph 1 shall not

apply to income, other than income from

immovable property as defined in paragraph

2 of Article 6, if the recipient of such income,
being a resident of a Contracting State, carri�

es on business in the other Contracting State

through a permanent establishment situated

therein, or performs in th at other State inde�

pendent personal services from a fixed base

situated therein, and the right or property in

respect of which the income is paid is effec�

tively connected with such permanent estab�

lishment or fixed base. In such case the provi�
sions of Article 7 or Article 14, as the case

may be. shall apply.

3. Notwithstanding the provisions of pa�

ragraphs 1 and 2, items of income of a resi�

dent of a Contracting State not dealt with in

the foregoing Articles of this Convention and

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

Artikel 21

Annan inkomst

1. Inkomst som person med hemvist i en

avtalsslutande stat f�rv�rvar och som inte

behandlas i f�reg�ende artik lar av detta avtal

beskattas endast i denna stat, oavsett var�

ifr�n inkomsten h�rr�r.

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

p� inkomst, med undantag for inkomst av

fast egendom som avses i art ikel 6 punkt 2,

om mottagaren av inkomsten har hemvist i

en avtalsslutande stat och bedriver r�relse i

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

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

yrkesverksamhet i denn a andra stat fr�n d�r

bel�gen stadigvarande anordning, samt den

r�ttighet eller egendom i fr�ga om vilken in�

komsten betalas �ger verkligt samband med

det fasta driftst�llet eller den stadigvarande

anordningen. I s�dan t fall till�mpas best�m�

melserna i artikel 7 respektive artikel 14.

3. Inkomst vilken in te behandlas i f�reg�

ende artiklar i d etta avtal, som person med

hemvist i en avtalsslutande stat f�rv�rvar och

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

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

punkterna 1 och 2, beskattas i denna andra

stat.

Artide 22

Undivided estate

1. Where under the provisions of this

Artikel 22

Oskiftat d�dsbo

1. D� enligt best�mmelserna i d etta avtal

1175

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SFS 1989:676

Convention a resident of a Contracting State

is exempt or entitled to relief from tax in the

other Contracting State, similar exemption

or relief shall be applied to the undivided

estate of a deceased person in so far as one or

more of the beneficiaries is a resident of the

first-mentioned Contracting State. Such ex�

emption or relief shall however be applied

only to the part of income to which such

beneficiary is entitled.

2. Where the undivided estate of a dece�

ased person has been subject to tax on inco�

me in a Co ntracting State in accordance with

the provisions of paragraph 1 of this Article,

a beneficiary who is a resident of the other

Contracting State shall be granted relief from

tax in th at other State in accordance with the

provisions of Article 23.

person med hemvist i en avtalsslutande stat

�r befriad fr�n eller ber�ttigad till neds�tt�

ning av skatt i den andra avtalsslutande sta�

ten, skall oskiftat d�dsbo erh�lla motsvaran�

de befrielse eller neds�ttning i den m�n en

eller flera av d�dsbodel�garna har hemvist i

den f�rstn�mnda avtalsslutande staten. Be�

frielse eller neds�ttning medges dock endast

for den del av inkomsten som r�tteligen till�

kommer s�dan d�dsbodel�gare.

2. D� skatt p� inkomst p�fors ett oskiftat

d�dsbo i en avtalsslutande stat i enlighet med

best�mmelserna i punkt 1 i denna artikel,

skall d�dsbodel�gare som har hemvist i den

andra avtalsslutande staten medges neds�tt�

ning av skatt i denna andra stat enligt be�

st�mmelserna i arti kel 23.

Artide 23

Elimination of double taxation

1. The laws in force in e ither of the Con�

tracting States shall continue to govern the

taxation of income in the respective Con�

tracting State except where express provi�

sions to the contrary are made in this

Convention.

2. In the case of Thailand, where a resident

of Thailand derives income which, under the

laws of Sweden and in accordance with the

provisions of this Convention, may be taxed

in Sweden, Thailand shall allow as a deduc�

tion from Thai tax on such income, an amo�

unt equal to the tax paid in Sweden. Such

deduction shall not, however, exceed that

part of the Thai tax, as computed before the

deduction is given, which is appropriate to

the income derived from Sweden.

3. 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 Tha iland and

in accordance with the provisions of this

Convention may be taxed in T hailand, Swe�

den shall allow  subject to the provisions of

the law of Sweden co ncerning credit for for�

eign tax (as it may be amended from time to

time without changing the general principle

hereoO  as a deduction from the tax on

Artikel 23
Undanr�jande av dubbelbeskattning

1. G�llande lagstiftning i vardera avtalsslu�

tande staten skall alltj�mt till�mpas vid be�

skattning av inkomst i respektive avtalsslu�

tande stat, utom d� annat uttryckligen f��

reskrivs i detta avtal.

2. Betr�ffande Thailand skall, i fall d� per�

son med hemvist i Thailand f�rv�rvar in�

komst som enligt svensk lagstiftning och i

enlighet med best�mmelserna i detta avtal f�r

beskattas i Sverige, Thai land fr�n thail�ndsk

skatt p� inkomsten avr�kna ett belopp mot�

svarande den skatt som erlagts i Sverige. Av-

r�kningsbeloppet skall emellertid inte �ver�

stiga den del av den thail�ndska skatten, be�

r�knad utan s�dan avr�kning, som bel�per p�

inkomsten som f�rv�rvats fr�n Sverige.

3. Betr�ffande Sverige skall dubbelbeskatt�

ning undvikas enligt f�ljande:

a) 1 fall d� person med hemvist i Sverige

f�rv�rvar inkomst som enligt thail�ndsk lag�

stiftning och i enlighet med best�mm elserna i

detta avtal f�r beskattas i Thailand, skall Sve�

rige - med beaktande av best�mmelserna i

svensk lagstiftning om avr�kning av utl�ndsk

skatt (s�som den kan k omma att �ndras fr�n

tid till annan utan att den allm�nna princip

som anges h�r �ndras) - fr�n skatten p�

1176

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v

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such income, an amount equal to the Thai

tax paid in respect of such income.

For the application of this subparagraph,

the following rules shall apply;

(i) The Thai tax paid on dividends which

are not exempted from Swedish tax under the

provisions of paragraph 4 of Article 10 and

received by a comp any, other than a partner�

ship, which is a resident of Sweden shall, in

any case, be deemed to have been paid at the

rate of 25 per cent of the gross amount of the

dividends;

(ii) The Thai tax paid on royalties, in

accordance with the provisions of paragraph
2 of Article 12, shall, in any case, be deemed

to have been paid at the rate of 20 per cent of

the gross amount of the royalties;

(iii) The term "Thai tax paid", as used in

this subparagraph, shall be deemed to inclu�
de the amount of Thai tax which would hav e

been paid if exemption from or reduction of

Thai tax had not been granted in accordance

with the special incentive laws, effective on

the date of signature of this Convention, or

which, subject to the agreement by the com�
petent authorities of the Contracting States,

may be introduced hereafter in modification

of, or in addition to the existing laws.

b) Notwithstanding the provisions of sub�

paragraph (a) of this paragraph where a resi�

dent of Sweden derives income or gains

which, in accordance with the provisions of

Articles 7 or 14 or paragraph 2 of Article 13

may be taxed in Thailand, Sweden shall ex�

empt such income or gains from tax provided

that the principal part of the income or gains

arises from independent personal services or
business activities, other than the manage�

ment of securities and other similar property.

(c) Where a resident of Sweden derives in�

come which, in accordance with the provi�

sions of Article 18, shall be taxable only in

Thailand, or income or gains which, in accor�

dance with the provisions of subparagraph

(b) of this paragraph, shall be exempted from

Swedish tax, Sweden may, when determining

the graduated rate of Swedish tax, take into

SFS 1989:676

inkomsten avr�kna ett belopp motsvarande

den skatt som erlagts i Th ailand for inkoms�

ten.

Vid till�mpningen av a) skall f�ljande be�

st�mmelser g�lla;

1) Thail�ndsk skatt som erlagts p� utdel�

ning, som inte �r undantagen fr�n svensk

skatt enligt best�mmelserna i artikel 10

punkt 4 och som f�rv�rvas av bolag (med

undantag f�r handelsbolag) med hemvist i

Sverige, skall alltid anses ha erlagts med 25

procent av utdelningens bruttobelopp.

2) Thail�ndsk skatt, som utg�tt p� royalty

enligt best�mmelserna i artikel 12 punkt 2,

skall alltid anses ha erlagts med 20 procent av

royaltyns bruttobelopp.

3) Uttrycket "den skatt som erlagts i Thai�

land" i denna punkt skall anses innefatta det

thail�ndska skattebelopp som skulle ha er�

lagts om inte befrielse fr�n eller neds�ttning

av thail�ndsk skatt hade medgivits enligt d e

s�rskilda lagar, avsedda att fr�mja ekono�

misk utveckling, som �r till�mpliga vid

undertecknandet av avtalet, eller, efter �ver�

enskommelse mellan de beh�riga myndighe�

terna i de avtalsslutande staterna, enligt s�da�

na lagar som inf�rs efter undertecknandet i

st�llet f�r eller vid sidan av de f�r n�rvarande

g�llande lagarna.

b) Om person med hemvist i Sverige

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

st�mmelserna i artikel 7, artikel 13 punkt 2

eller artikel 14 f�r beskattas i Tha iland, skall

Sverige, utan hinder av best�mmelserna i a) i

denna punkt, undanta denna inkomst eller

vinst fr�n skatt, under f�ruts�ttning att den

huvudsakliga delen av inkomsten eller vins�

ten h�rr�r fr�n annan sj�lvst�ndig yrkesut�v�

ning eller aff�rsverksamhet �n f�rvaltning av

v�rdepapper och annan liknande egendom.

c) Om person med hemvist i Sverige

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

na i artikel 18 beskattas endast i Thailand,

eller f�rv�rvar inkomst eller vinst som enligt

best�mmelserna i b) i de nna punkt skall un-

dantas fr�n svensk skatt, f�r Sverige  v id

best�mmandet av skattesatsen f�r svensk

progressiv skatt  beakta den inkomst som

1177

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SFS 1989:676

account the income which shall be taxable

only in Thailand or the income or gains

which shall be exempted from Swedish tax,
respectively.

skall beskattas endast i T hailand respektive

den inkomst eller vinst som skall undantas
fr�n svensk skatt.

Artide 24

Non-discrimi nation

I. Nationals 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 nationals of that other

State in the same circumstances are or may

be subjected.

2. The taxation on a permanent establish�

ment which an enterprise of a Contracting

State has in the other Contracting State shall

not be less favourably levied in that other

State than the taxation levied on enterprises

of that other State carrying on the same ac�

tivities. This provision shall not be construed

as obliging a Contracting State to grant to

residents of the other Contracting State any

personal allowances, reliefs and reductions

for taxation purposes on account of civil sta�

tus or family responsibilities which it grants

to its own residents.

3. Except where the provisions of para�

graph 1 of Article 9, paragraph 7 of Article

11, or paragraph 6 of Article 12, apply, inte�

rest, royalties and other disbursements paid

by an enterprise of a Contracting State to a

resident of the other Contracting State shall,

for the purpose of determining the taxable

profits of such enterprise, be deductible un�

der the same conditions as if they had been

paid to a resident of the first-mentioned Sta�

te.

4. Enterprises of a Contracting State, the

capital of which is wholly or partly owned or

controlled, directly or indirectly, by one or

more residents of the other Contracting Sta�

te, shall not be subjected in the first-mentio�

ned State to any taxation or any requirement

connected therewith which is other or more

burdensome than the taxation and connected

requirements to which other similar enterpri-

Artikel 24

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat skall

inte i den andra avtalsslutande staten bli

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

manh�ngande krav som �r av annat slag eller

mer tyngande �n den beskattning och d�r�

med sammanh�ngande krav som medborga�

re i denna andra stat under samma f�rh�llan�

den �r eller kan bli underkastad.

2. Beskattningen av fast driftst�lle, som f��

retag i en avtalsslutande stat har i den andra

avtalsslutande staten, skall i denna andra stat

inte vara mindre f�rdelaktig �n beskattning�

en av f�retag i de nna andra stat, som bedri�

ver verksamhet av samma slag. Denna be�

st�mmelse anses inte medf�ra skyldighet f�r

en avtalsslutande stat att medge person med

hemvist i den andra avtalsslutande staten s�

dant personligt avdrag vid beskattningen, s�

dan skattebefrielse eller skatteneds�ttning p�

grund av civilst�nd eller f�rs�ijningsplikt

mot familj som medges person med hemvist i

den egna staten.

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

kel 9 pun kt 1, artikel 11 punkt 7 eller artikel

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

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

tande stat till person med hemvist i den and�

ra avtalsslutande staten avdragsgilla vid be�

st�mmandet av den beskattningsbara in�

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

som betalning till person med hemvist i den

f�rstn�mnda staten.

4. F�retag i en avtalsslutande stat, vars

kapital helt eller delvis �gs eller kontrolleras,

direkt eller indirekt, av en eller flera personer

med hemvist i den andra avtalsslutande sta�

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

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

manh�ngande krav som �r av annat slag eller

mer tyngande �n den beskattning och d�r�

med sammanh�ngande krav som annat lik-

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ses of the first-mentioned State are or may be
subjected.

SFS 1989:676

nande foretag i den f�rstn�mnda staten ar

eller kan bli underkastat.

Artide 25

Mutual agreement procedure

1. Where a person considers that the ac�

tions of one or both of the Contracting States

result or will result for him in taxation not in

accordance with the provisions of this

Convention, he may, irrespective of the re�

medies provided by the domestic law of those

States, present his case to the competent au�

thority of the Contracting State of which he is
a resident or, if his case comes under para�

graph 1 of Article 24, to that of the Contract�

ing State of which he is a national. The case

must be presented within three years from

the first notification of the action resulting in

taxation not in accordance with the provi�

sions of the Convention.

2. The competent authority shall endeavo�

ur, if t he objection appears to it to be justifi�

ed and if it is not itself aole to arrive at a

satisfactory solution, to resolve the case by

mutual agreement with the competent autho�

rity of the other Contracting State, with a
view to the avoidance of taxation which is

not in accordance with the Convention.

3. The competent authorities of the Con�

tracting States shall endeavour to resolve by

mutual agreement any difficulties or doubts

arising as to the interpretation or application

of the Convention. They may also consult
together for the elimination of double tax�

ation in cases not provided for in the

Convention.

4. The competent authorities of the Con�

tracting States may communicate with each

other directly for the purpose of reaching an

agreement in the sense of the preceding pa�

ragraphs. The competent authorities shall,

through consultations, develop appropriate

bilateral procedures, conditions, methods

and techniques for the implementation of the

mutual agreement procedure provided for in
this Article.

Artikel 25
F�rfarandet vid �msesidig �verenskommelse

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

slutande stat eller b�da avtalsslutande stater�

na vidtagit �tg�rder som for honom medf�r

eller kommer att medf�ra beskattning som

strider mot best�mmelserna i detta avtal, kan

han, utan att detta p�verkar hans r�tt att

anv�nda sig av de r�ttsmedel som finns i

dessa staters interna r�ttsordning, framl�gga

saken f�r den beh�riga myndigheten i den

avtalsslutande stat d�r han har hemvist eller,

om fr�ga �r om till�mpning av artikel 24

punkt 1, i den avtalsslutande stat d�r han �r

medborgare. Saken skall framl�ggas inom tre

�r fr�n den tidpunkt d� personen i fr�ga fick

vetskap om den �tg�rd som givit upphov till

beskattning som strider mot best�mmelserna

i avtalet .

2. Om denna beh�riga myndighet finner

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

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

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

dig �verenskommelse med den beh�riga

myndigheten i den andra avtalsslutande sta�

ten i syfte att undvika beskattning som s tri�
der mot avtalet.

3. De beh�riga myndigheterna i de avtals�

slutande staterna skall genom �msesidig

�verenskommelse s�ka avg�ra sv�righeter el�

ler tvivelsm�l som uppkommer i fr�ga om

tolkningen eller till�mpningen av avtalet. De

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

belbeskattning i fall som inte omfattas av

avtalet.

4. De beh�riga myndigheterna i de avtals�

slutande staterna kan tr�da i direkt forbindel-

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

kommelse i de fall s om angivits i f�reg�ende

punkter. De beh�riga myndigheterna skall

genom �verl�ggningar utveckla l�mpliga bila�

terala f�rfaringss�tt, villkor, metoder och

tekniska l�sningar f�r att genomf�r a det f�r�

farande vid �msesidig �verenskommelse som

f�reskrivs i denna artikel.

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SFS 1989:676

Artide 26
Exchange of information

1. The competent authorities of the Con�

tracting States shall exchange such informa�

tion as is necessary for carrying out the provi�

sions of this Convention or of the domestic

laws of the Contracting States concerning

taxes covered by the Convention insofar as

the taxation thereunder is not contrary to the

Convention. Any in formation received by a

Contracting State shall be treated as secret in

the same manner as information obtained

under the domestic laws of that State and

shall be disclosed only to persons or authori�

ties (including courts and administrative bo�

dies) involved in the assessment or collection

of, the enforcement or prosecution in respect

of, or the determination of appeals in relation

to, the taxes covered by the Convention.

Such persons or authorities shall use the in�

formation only for such purposes. They may

disclose the information in public court pro�

ceedings or in judicial decisions. The compe�

tent authorities shall through consultation

develop appropriate conditions, methods,

and techniques concerning the matters in res�

pect of which such exchanges of information

shall be made, including, where appropriate,

exchanges of information regarding tax av�

oidance.

2. In no case shall the provisions of para�

graph 1 be construed so as to impose on a

Contracting State the obligation:

a) to carry out administrative measures at

variance with the laws and administrative

practice of that or of the other Contracting

State;

b) to supply information which is not obta�

inable under the laws or in the normal course

of the administration of that or of the other

Contracting State;

c) to supply information which would dis�

close any trade, business, industrial, com�

mercial or professional secret or trade pro�

cess, or information, the diclosure of which

would be contrary to public policy (ordre

public).

Artikel 26
Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtals�

slutande staterna skall utbyta s�dana upplys�

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

best�mmelserna i detta avtal eller i de avtals�

slutande statemas interna lagstiftning i fr�ga

om skatter som omfattas av avtalet, i den

m�n beskattningen enligt denna lagstiftning

inte strider mot avtalet. Upplysningar som en

avtalsslutande stat mottagit skall behandlas

s�som hemliga p� samma s�tt som upplys�

ningar, som erh�llits enligt den interna lag�

stiftningen i denna stat, och f�r yppas endast

f�r personer eller myndigheter (d�ri inbegrip�

na domstolar och f�rvaltningsorgan) som

fastst�ller, uppb�r eller indriver de skatter
som omfattas av avtalet eller handl�gger �tal

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

personer eller myndigheter skall anv�nda

upplysningarna endast f�r s�dana �ndam�l.

De f�r yppa upplysningarna vid offentlig r�t�

teg�ng eller i dom stolsavg�randen. De beh��

riga myndigheterna skall genom �verl�gg�

ningar utveckla l�mpliga villkor, metoder

och tekniska l�sningar betr�ffande de fall d�r

s�dant informationsutbyte skall ske, d�ri in�

begripet, n�r s� �r l�mpligt, utbyte av upplys�

ningar om skatteundandragande.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat

att

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

fr�n lagstiftning och administrativ praxis i

denna avtalsslutande stat eller i den andra

avtalsslutande staten,

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

liga enligt lagstiftning eller sedvanlig admi�

nistrativ praxis i denna avtalsslutande stat

eller i den an dra avtalsslutande staten,

c) l�m na 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).

1180

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/

SFS 1989:676

Artide 27

Diplomatic agents and consular officers

Nothing in this Convention shall affect the

fiscal privileges of diplomatic agents or con�

sular officers under the general rules of inter�

national law or under the provisions of speci�

al agreements.

Artikel 27

Diplomatiska f�retr�dare

och konsul�ra

tj�nstem�n

Best�mmelserna i detta avtal ber�r inte de

privilegier vid beskattningen som enligt folk�

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

s�rskilda �verenskommelser tillkommer dip�

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

m�n.

Artide 28

Entry into force

1. This Convention shall be ratified and

the instruments of ratification shall be ex�

changed at Stockholm as soon as possible.

2. Upon the exchange of instruments of

ratification this Convention shall enter into

force in both Contracting States and its

provisions shall have effect:

a) in respect of taxes withheld at the sour�

ce, on amounts paid or remitted to non-resi�

dents on or after the first day of January next

following the exchange of instruments of rati�

fication;

b) in respect of other taxes on income, for

taxable years or accounting periods begin�
ning on or after the first day of January next

following the exchange of instruments of rati�

fication.

3. The Agreement between Thailand and

Sweden for the avoidance of double taxation

with respect to taxes on income and capital

signed at Bangkok on October 20, 1961, sball

terminate and cease to have effect:

a) in respect of taxes to which this Conven�

tion applies as from the time when the provi�

sions of this Convention begin to have effect;

b) in respect of taxes on capital

(i) in Thailand, for taxes the payment of

which is required in or after the second ca�

lendar year next following the exchange of

instruments of ratification of this Conven�

tion;

(ii) in Sweden, for taxes which are assess�

ed in or after the second calendar year next

Artikel 28
Ikrafttr�dande

1. Detta avtal skall ratificeras och ratifika�

tionshandlingarna skall utv�xlas i Stockholm

snarast m�jligt.

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

de staterna med utv�xlingen av ratifikations-

handlingarna och dess best�mmelser till�m�

pas

a) betr�ffande skatt som inneh�lls vid

k�llan, p� belopp som betalas eller �verfors

till person med hemvist utomlands den 1 ja�

nuari det �r som f�ljer n�rmast efter utv�x�

lingen av ratifikationshandlingama eller se�

nare, och

b) betr�ffande andra skatter p� inkomst,

f�r beskattnings�r eller r�kenskapsperiod

som b�ljar den 1 jan uari �ret n�rmast efter

utv�xlingen av ratifikationshandlingama el�

ler senare.

3. Avtalet mellan Sverige och Thaila nd f�r

undvikande av dubbelbeskattning betr�ffan�

de skatter � inkomst och f�rm�genhet, som

undertecknades i Bangkok den 20 oktober

1961, skall upph�ra att g�lla och skall inte

l�ngre till�mpas.

a) betr�ffande de skatter p� vilka f�reva�

rande avtal till�mpas, fr�n och med den tid�

punkt d� best�mmelserna i f�revarande avtal
blir till�mpliga,

b) betr�ffande skatt p� f�rm�genhet

1) i Thailand betr�ffande skatt som skall

erl�ggas under andra kalender�ret n�rmast

efter det d� utv�xlingen av ratifikationshand�

lingama avseende detta avtal �ger mm eller
senare,

2) i Sverige betr�ffande skatt som taxeras

andra kalender�ret n�rmast efter det d� ut-

1181

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SFS 1989:676

\

following the exchange of instruments of rati�

fication of this Convention.

v�xlingen av ratifikationshandlingama avse�

ende detta avtal �ger rum eller senare.

Artide 29

Termination

This Convention shall remain in force in�

definitely, but either of the Contracting Sta�

tes may, on or before 30th June in any ca�

lendar year beginning after the expiration of

a period of five years from the date of its

entry into force, give to the other Contracting

State, through diplomatic channels, written

notice of termination.

In such event the Convention shall cease to

have effect:

a) in respect of taxes withheld at the sour�

ce, on amounts paid or remitted to non-resi�

dents on or after the first day of January next

following the submission of such notice;

b) in respect of o ther taxes on income, for

taxable years or accounting periods begin�

ning on or after the first day of January next

following the submission of such notice.

IN WITNESS WHEREOF the undersigned,

being duly authorized thereto, have signed

this Convention.

Done at Bangkok, this nineteenth day of

October, 1988, in duplicate in the English

language.

Artikel 29
Upph�rande

1. Detta avtal f�rblir i kraft utan tidsbe�

gr�nsning men envar av de avtalsslutande

staterna kan  senast den 30 juni under ett

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

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

tr�dde i kraft  p� diplomatisk v�g skriftli�

gen upps�ga avtalet hos den andra avtalsslu�

tande staten.

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

talet att g�lla

a) betr�ffande skatt som inneh�lls vid

k�llan, p� belopp som betalas eller �verfors

till person med hemvist utomlands den I ja�

nuari som f�ljer n�rmast efter upps�gningen

eller senare,

b) betr�ffande andra skatter p� inkomst, i

fr�ga om beskattnings�r eller r�kenskapspe�

riod som b�ljar den 1 janu ari n�rmast efter

upps�gningen eller senare.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, under�

tecknat detta avtal.

Som skedde i Bangkok den 19 oktober

1988, i tv� exempla r p� engelska spr�ket .

For the Government
of Sweden

F�r Sveriges regering

Sten Andersson

Minister of Foreign

Affairs

Sten Andersson

Utrikesminister

For the Government

of Thailand

F�r Thailands regering

Siddhi Savetsila

Minister of Foreign

Affairs

Siddhi Savetsila

Utrikesminister

1182

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. ^''

SFS 1989:676

PROTOCOL

At the time of signing the Convention be�

tween the Government of Thailand and the

Government of Sweden for the Avoidance of

Double Taxation and the Prevention of Fis�

cal Evasion with respect to Taxes on Inco�
me, the undersigned have agreed that the fol�

lowing provisions shall form an integral part

of the Convention:

1. Nothing in this Convention shall be

construed as preventing Thailand from im�

posing income tax, according to the laws of

Thailand, on the profits remitted from or

disposed out of Thailand by a permanent

establishment situated therein.

2. With reference to the provisions of pa�

ragraphs 5 and 6 of Article 5, the term "al�

most wholly", as used in relation to the ac�

tivities of a person, who habitually secures

orders in a Contracting State for or on behalf

of an enterprise of the other Contracting Sta�

te or for or on behalf of the enterprise and

other enterprises which are controlled by it or

have a controlling interest in it, shall be in�

terpreted according to the following rules:

(1) Where a person has been habitually

securing orders in the way menti oned above

for one year he shall be considered to have

secured orders almost wholly on behalf of the

enterprise or enterprises in question during

this year if

a) 75 per cent or more of the commissions

received by him or accrued to him during this

year are attributable to orders secured for or

on behalf of such enterprise or enterprises, or

b) 75 per cent or more of the gross amount

of the total contract sums of all orders secu�

red by him during this year are attributable to

orders secured for or on behalf of such en�
terprise or enterprises.

(2) Where a person has been habitually

securing orders in the way mentioned above

for two years he shall be considered to have

secured orders almost wholly on behalf of the

enterprise or enterprises in question during

the second year if

PROTOKOLL

Vid undertecknandet av avtalet mellan

Sveriges regering och Thailands regering f�r

att undvika dubbelbeskattning och f�rhindra

skatteflykt betr�ffande inkomstskatter har

undertecknade kommit �verens om att f�l�

jande best�mmelser skall utg�ra en integre�

rad del av av talet.

I. Detta avtal skall inte anses hindra Thai�

land att, enligt thail�ndsk lagstiftning, be�

skatta inkomst som f�rs ut fr�n eller anv�nds

utanf�r Thailand av ett d�r bel�get fast

driftst�lle.

IL Uttrycket "n�stan uteslutande", som

anv�nds i artikel 5 punkterna 5 och 6 betr�f�

fande den verksamhet som en person bedri�

ver som regelbundet tar upp order i en avtals�

slutande stat for ett foretag i den andra av�

talsslutande staten eller f�r detta f�retags r�k�

ning eller f�r foretaget och andra f�retag �ver

vilka f�rstn�mnda foretag har ett best�m�

mande inflytande eller vilka sj�lva har ett

best�mmande inflytande �ver det f�rstn�mn�

da f�retaget, eller f�r dessa andra f�retags

r�kning, skall tolkas enligt f�ljande regler;

1. I fall d� en person regelbundet har tagit

upp order p� ov ann�mnda s�tt under ett �r

skall han anses ha tagit upp order n�stan

uteslutande f�r f�retaget eller f�retagen i fr�

ga under detta �r om

a) 75 procent eller mer av de provisioner

som han har uppburit eller intj�nat under

detta �r �r h�nf�rliga till order som tagits upp

f�r detta eller dessa f�retag eller f�r deras

r�kning, eller

b) 75 procent eller mer av bruttobeloppet

av de sammanlagda kontraktssummoma f�r

samtliga order som han tagit upp under detta

�r �r h�nf�rliga till order upptagna f�r f�reta�

get eller f�retagen i fr�ga eller for deras r�k�

ning.

2. I fall d� en person regelbundet har tagit

upp order p� ovann�mnda s�tt under tv� �r,

skall han anses ha tagit upp order n�stan

uteslutande f�r f�retaget eller f�retagen i fr�

ga eller f�r deras r�kning under det andra �ret
om

1183

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SFS 1989:676

\

a) the yearly a verage for the two years of

the commissions received by him or accrued

to him for securing orders for or on behalf of

such enterprise or enterprises amounts to 75

per cent or more of the yearly average for

these two years of the total commissions rece�

ived by him or accrued to him, or

b) the yearly average for these two years of

the gross amounts of the aggregate contract

sums of orders secured by him for or on

behalf of such enterprise or enterprises amo�

unts to 75 per cent or more of the yearly

average for these two years of the gross amo�

unts of the total contract sums of all orders

secured by him, or

c) 75 per cent or more of the commissions

received by him or accrued to him during the

second year are attributable to orders secured

for or on behalf of such enterprise or enter�

prises, or

d) 75 per cent or more of the gross amount

of the total contract sums of all orders secu�

red by him during the second year are attri�

butable to orders secured for or on behalf of

such enterprise or enterprises.

(3) Where a person has been habitually

securing orders in the way mentioned above

for three or more years he shall be considered

to have secured orders almost wholly on be�

half of the enterprise or enterprises in ques�

tion during the last year if

a) the yearly average for the last three years

of the commissions received by him or accru�

ed to him for securing orders for or on behalf

of such enterprise or enterprises amounts to

75 per cent or more of the yearly average for

these three years of the total commissions

received by him or accrued to him, or

b) the yearly average for the last three years

of the gross amounts of the aggregate contract

sums of orders secured by him for or on

behalf of such enterprise or enterprises amo�

unts to 75 per cent or more of the yearly

average for the last three years of the gross

amounts of the total contract sums of all or�

ders secured by him, or

1184

a) det �rliga genomsnittet f�r de tv� �ren

av de provisioner som han har uppburit eller

intj�nat f�r upptagande av order f�r detta

eller dessa f�retag eller f�r deras r�kning upp�

g�r till 75 procent eller mer av det �rliga

genomsnittet f�r dessa tv� �r av samtliga

provisioner som han uppburit eller intj�nat,

eller

b) det �rliga genomsnittet f�r dessa tv� �r

av bruttobeloppet av de sammanlagda kon-

traktssummoma f�r order som han tagit upp

f�r detta eller dessa f�retag eller f�r deras

r�kning uppg�r till 75 procent eller mer av

det �rliga genomsnittet f�r dessa tv� �r av

bruttobeloppet av de sammanlagda kon�
traktssummorna av samtliga order som han

tagit upp, eller

c) 75 procent eller mer av de provisioner

som han har uppburit eller intj�nat under det

andra �ret �r h�nf�rliga till order som tagits

upp f�r detta eller dessa f�retag eller f�r deras

r�kning, eller

d) 75 pro cent eller mer av bruttobeloppet

av de sammanlagda kontraktssummorna f�r

samtliga order som han tagit upp under det

andra �ret �r h�nf�rliga till order som tagits

upp f�r detta eller dessa f�retag eller f�r deras

r�kning.

3. I fall d� en person regelbundet har tagit

upp order p� ovann�mnda s�tt under tre eller

flera �r skall han anses ha tagit upp order

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

gen i fr�ga under de t sista �ret om

a) det �rliga genomsnittet f�r de sista tre

�ren av de provisioner som han har uppburit

eller intj�nat f�r upptagande av order f�r det�

ta eller dessa f�retag eller f�r deras r�kning

uppg�r till 75 procent eller mer av det �rliga

genomsnittet f�r dessa tre �r av samtliga

provisioner som han har uppburit eller intj�

nat, eller

b) det �rliga g enomsnittet f�r de sista tre

�ren av bruttobeloppet av de sammanlagda

kontraktssummorna av order som han tagit

upp f�r detta eller dessa f�retag eller f�r deras

r�kning uppg�r till 75 procent eller mer av

det �rliga geno msnittet f�r dessa sista tre �r

av bruttobeloppet av de sammanlagda kon�

traktssummorna av samtliga order som han

tagit upp, eller

background image

'r ^

SFS 1989:676

c) 75 per cent or more of the commissions

received by him o r accrued to him during the

last year or the year preceding the last year

are attributable to orders secured for or on

behalf of such enterprise or enterprises, or

d) 75 per cent or more of the gross amount

of the total contract sums of all orders secu�

red by h im during the last year or during the

year preceding the last year are attributable

to orders secured for or on behalf of such

enterprise or enterprises.

(4) The term "commissions" as used in this

paragraph means compensations of any kind

for the services of securing orders.

(5) For the purpose of calculating the av�

erage under (2) and (3), these rules shall also

apply to the commissions and the contract

sums of orders secured during the two taxa�

ble years or accounting periods immediately

preceding the taxable year or accounting pe�

riod for which the relevant provisions of this

Convention begin to have effect.

IN WITNESS WHEREOF the undersigned,

being duly authorized thereto, have signed

this Convention.

Done at Bangkok, this nineteenth day of

October, 1988, in duplicate in the English

language.

c) 75 procent eller mer av de provisioner

som han har uppburit eller intj�nat under det

sista eller n�st sista �ret �r h�nf�rliga till or�

der som tagits upp f�r detta eller dessa f�re�

tag eller for deras r�kning, eller

d) 75 procent eller mer av bruttobeloppet

av de sammanlagda kontraktssummoma for

samtliga order som han tagit upp under det

sista eller n�st sista �ret �r h�nf�rliga till or�

der som tagits upp f�r detta eller dessa f�re�

tag eller f�r deras r�kning.

4. Uttrycket "provisioner" i den na punkt

�syftar alla slags ers�ttn ingar f�r arbete med

att ta upp order.

5. Vid ber�kningen jv genomsnittet enligt

punkterna 2 och 3 skall dessa regler till�mpas

�ven i fr�ga om provisioner och kontrakts�

summor p� order som tagits upp under de tv�

beskattnings�r eller r�kenskapsperioder som

n�rmast f�reg�r det beskattnings�r eller den

r�kenskapsperiod under vilken de aktuella

best�mmelserna i detta avtal b�rjar till�m�

pas.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, under�

tecknat detta protokoll.

Som skedde i Bangkok den 19 oktober

1988, i tv� exempl ar p� engelska spr�ket .

For the Government

of Sweden

Sten Andersson

Minister of Foreign

Affairs

F�r Sveriges regering

Sten Andersson

Utrikesminister

For the Government
of Thailand

Siddhi Savetsila

Minister of Foreign

Affairs

F�r Thailands regering

Siddhi Savetsila

Utrikesminister

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

P� regeringens v�gnar

INGVAR CARLSSON

ODD ENGSTR�M
(Finansdepartementet)

1185

38-SFS 1989

;
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