SFS 1989:686

Start / Skatterätt / Lag (1989:686) om dubbelbeskattningsavtal mellan Sverige och Cypern / SFS 1989:686

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                               </style> <div id="page1-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> Lag om dubbelbeskattningsavtal mellan Sverige och SFS 1989:686 Cypern; utkom fr�n trycket den 11 juli 1989 utf�rdad den 29 juni 1989. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal f�r att undvika dubbelbeskattning betr�ffa nde inkomst� skatter som Sverige och Cypern undertecknade den 25 oktober 1988 skall g�lla f�r Sveriges del. Avtalets inneh�ll framg�r av bilaga till denna lag. 2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dess a medf�r inskr�nkning av den skattskyldighet i Sve rige som annars skull e f�religga. 3 � Om en perso n anser att det vidtagit s n�gon �tg�rd som f�r honom medf�r eller kommer att medf�ra en beskattning som strider mot best�m� melserna i avtalet, kan ha n ans�ka om r�ttelse enligt artikel 23 punk t 1 i avtalet. 4 � �ven om en skattskyldigs inkomst enligt avtalet sk all vara helt eller delvis undantagen fr�n beskattning i Sverige, skall den skattskyldige l�mna de uppgifter till ledning f�r taxeringen som han annars skulle ha varit skyldig att l�mna. Prop. 1988/89:61, SkU25, rskr. 159. 1195 � </div> <div id="page2-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 Convention between the Government of the Kingdom of Sweden and the Govern� ment of the Republic of Cyprus for the avoidance of double taxation with respect to taxes on income The Government of the Kingdom of Sweden and the Government of the Republic of Cyp� rus desiring to conclude a Convention for the Avoidance of Double Taxation with respect to Taxes on Income, have agreed as follows: Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contract� ing 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 in� come all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immov� able property, as well as taxes on capital app� reciation. (3) The existing taxes to which the Conven� tion shall apply are: (a) In Cyprus; (i) the income tax; (ii) the capital gains tax; and (iii) the special contribution (hereinafter referred to as "Cyprus tax"). Bilaga �vers�ttning Avtal mellan Konungariket Sveriges rege� ring och Republiken Cyperns regering for att undvika dubbelbeskattning betr�ffan� de inkomstskatter Konungariket Sveriges regering och Republi� ken Cyperns regering, som �nskar ing� ett avtal for att undvika dubbelbeskattning be� tr�ffande inkomstskatter, har kommit �ver� ens om f�ljande: Artikel I 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� inkomst som p�f�rs for en avtalsslutande stats, dess politiska underavdelningars eller lokala myn� digheters r�kning, oberoende av det s�tt p� vilket skatterna tas ut. 2. Med skatter p� inkomst forst�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 for n�rvarande utg�ende skatter, p� vilka avtalet till�mpas �r a) i Cypern: 1) inkomstskatten, 2) realisationsvinstskatten, samt 3) den s�rskilda avgiften (i det f�ljande ben�mnda "cypriotisk skatt"). 1196 � </div> <div id="page3-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 (b) In Sweden: (i) the State income tax (den statliga in� komstskatten), including the sailors' tax (sj�mansskatten) and the coupon tax (kupongskatten); (ii) the tax on the undistributed profits of companies (ers�ttningsskatten) and the tax on distribution in connection with re� duction of share capital or the winding up of a company (utskiftningsskatten); (iii) the tax on public entertainers (be� villningsavgiften for vissa offentliga f�re� st�llningar); (iv) the communal income tax (den kom� munala inkomstskatten); and (v) the profit sharing tax (vinstdelnings� skatten) (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 existing taxes. The competent authorities of the Contracting States shall each year notify each other of any significant changes which have been made in their respective taxation laws. Article 3 General definitions (1) For the purposes of this Convention, un� less the context otherwise requires: (a) the term "Cyprus" means the Republic of Cyprus and, when used in a geographical sense, includes the national territory, the ter� ritorial sea of Cyprus as well as other mari� time areas over which Cyprus in accordance with international law exercises sovereign rights or jurisdiction; (b) the term "Sweden" means the King� dom of Sweden and, when used in a geogra� phical sense, includes the national territory, the territorial sea of Sweden as well as other b) i Sverige: 1) den statliga inkomstskatten, sj�mans� skatten och kupongskatten d�ri inbegrip� na, 2) ers�ttningsskatten och utskiftnings� skatten. 3) bevillningsavgiften for vissa offentliga forest�llningar, 4) den kommunala inkomstskatten, samt 5) vinstdelningsskatten (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�fors vid sidan av eller i st�llet f�r de f�r n �rvarande utg�ende skatterna. De beh�riga myndighe� terna i de avtalsslutande staterna skall vaije �r meddela varandra de v�sentliga �ndringar som vidtagits i skattelagstiftningen i respekti� ve stat. Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) "Cypern" �syftar Republiken Cypern och innefattar, n�r uttrycket anv�nds i geo� grafisk betydelse, Cyperns territorium, Cy� perns territorialvatten och de andra havsom� r�den �ver vilka Cypern, i �verensst�mmelse med folkr�ttens allm�nna regler, ut�var suver�na r�ttigheter eller jurisdiktion, b) "Sverige" �syftar Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geo� grafisk betydelse, Sveriges territorium, Sveri� ges territorialvatten och andra havsomr�den 1197 � </div> <div id="page4-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 maritime areas over which Sweden in accor� dance with international law exercises sover� eign rights or jurisdiction; (c) the terms "a Contracting State" and "the other Contracting State" mean the Re� public of Cyprus or the Kingdom of Sweden, as the context requires; (d) the term "person" includes an indivi� dual, a company and any other body of per� sons; (e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; (0 the terms "enterprise of a Contracting State" and "enterprise of the other Contract� ing State" mean respectively an enterprise carried on by a resident of a Contracting Sta� te and an enterprise carried on by a resident of the other Contracting State; (g) the term "international traffic" 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 citizen� ship of a Contracting State; (ii) any legal pers on, partnership and as� sociation deriving its status as such from the laws in force in a Contracting State; (i) the term "competent authority" means: (i) in Cyprus, th e Minister of Finance or his authorized representative; (ii) in Sweden, the Minister of Finance, his authorized representative or the autho� rity which is designated as a competent authority for the purposes of this Conven� tion. (2) As regards the application of the Convention by a Co ntracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which �ver vilka Sverige, i �ver ensst�mmelse med folkr�ttens allm�nna regler, ut�var suver�na r�ttigheter eller jurisdiktion, c) "en avtalsslutande stat" och "den andra avtalsslutande staten" �syftar Republiken Cypern eller Konungariket Sverige alltefter� som sammanhanget kr�ver, d) "person" inbegriper fysisk person, bolag och annan sammanslutning, e) "bolag" �syftar juridisk person eller an� nan som vid beskattningen behandlas s�som juridisk person, 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 an dra avtalsslutande sta� ten, h) "medborgare" �syftar 1) fysisk person som �r medborgare i en avtalsslutande stat samt 2) juridisk person, handelsbolag eller sammanslutning som bildats enligt den lag� stiftning som g�ller i en avtalsslutande stat, i) "beh�rig myndighet" �syftar 1) i Cypern, finansministern eller dennes befullm�ktigade ombud, 2) i Sverige, finansministern, dennes be� fullm�ktigade ombud eller den myndighet �t vilken u ppdras att vara beh�rig myndig� het vid till�mpningen av avtalet. 2. D� en avtalsslutande stat till�mpar avta� let anses, s�vida inte sammanhanget f�ranle� der annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har 1198 � </div> <div id="page5-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 it has under the l aw of that. State concerning the taxes to which the Convention applies. Article 4 Resident (1) For the purp oses 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 r eason of his domi� cile, residence, place o f management or any other criterion of a similar nature. But this term does not inclu de any person who i s lia� ble to tax in that State in respect only of income from sources in that State. (2) Where by reason of the provisio ns of paragraph (1) an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be dee med to be a resident of the State in w hich he has a pe rmanent 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 availa ble to him in either State, he shal l be deem ed 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 o f them, he sh all be d ee� med 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 sha ll settle the ques� tion by mutual agreement. (3) Where by reas on of the provisions of paragraph (1) a person other than an indivi� dual is a resident of bo th Contracting States, enligt den statens lagstiftning i fr�ga om s�da� na skatter p� vilka avtalet till�mpas. Artikel 4 Hemvist 1. Vid till�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 f�retagsledning eller annan liknande omst�ndighet. Uttryc� ket inbegripe r emellertid inte person som �r skattskyldig i denna stat endast for inkomst fr�n k�lla i denna stat. 2. D� p� grund av best�mmelserna i punkt 1 f ysisk person har hemvi st i b�da avt alsslu� 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, ans es 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�ra s 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�d a sta� terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare. d) Om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem, avg�r de beh�riga myndigheterna i de avtalsslutande staterna fr�gan genom �msesi� dig �verenskommelse. 3, D� p� grund av best�mmelserna i p unkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses personen 1199 � </div> <div id="page6-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 then it shall be deemed to be a resident of the State in which its place of effective manage� ment is situated. i fr�ga ha hemvist i den stat d�r den har sin verkliga ledning. Artide 5 Permanent establishment (1) For the purposes of this Convention the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. (2) The term "permanent establishment" includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural re� sources. (3) A building site or construction or instal� lation project constitutes a p ermanent estab� lishment only if it lasts more than six months. (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 purpo� se of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise sole� ly for the purpose of storage, display or de� livery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise sole� ly for the purpose of processing by an other enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting infor� mation, fo-- fhe enterprise; 1200 Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket "fast driftst�lle" en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�� retags verksamhet helt eller delvis bedrivs. 2. Uttrycket "fast driftst�lle" innefattar s�rskilt a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och O gruva, olje- eller gask�lla, stenbro tt eller annan plats f�r utvinning av naturtillg�ngar. 3. Plats f�r byggnads-, anl�ggnings- eller installationsverksamhet utg�r fast driftst�lle endast om verksamheten p�g�r mer �n sex m�nader. 4. 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, utst�llning eller utl�mnande av f�retaget tillh�riga varor, b) innehavet av ett f�retaget tillh�rigt varu� lager uteslutande f�r lagring, utst�llning eller utl�mnande, c) innehavet av ett f�retaget tillh�rigt varu� lager uteslutande f�r bearbetning eller f�r�d� ling genom annat f�retags f�rsorg, d) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r ink�p av va� ror eller inh�mtande av upplysningar f�r f�� retaget. 'Vv.- � </div> <div id="page7-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 (e) the maintenance of a fixed place of bu� siness solely for the purpose of carry ing on, for the enterprise, any other activity of a pre� paratory or auxiliary character; (f) the maintenance of a fixed place of busi� ness solely for any com bination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of busi ness resulting from this combi� nation is of a preparatory or auxiliary charac� ter. (5) Notwithstanding the provision s of pa� ragraphs (1) and (2), where a person other than an agent of an independent status to whom paragra ph (6) applies - is acting on behalf of an enterprise and has, and habitual� ly exercises in a Contracting State an authori� ty to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unles s the ac� tivities of such person are limited to those mentioned in paragraph (4) which, if exer ci� sed through a fixed place of bu siness, would not make this fixed plac e of busine ss a per� manent establishment under the provisions of that paragraph. (6) An enterprise of a Contracting State shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, ge neral commission agent or any other agent of an independe nt status, provided that such perso ns are acting in the ordinary course of their business. (7) The fact that a company which is a resident of a Contra cting State controls or is controlled by a com pany which is a resident of the other Contracting State, or which car� ries on busin ess in that other State (wh ether through a permanent establishment or otherwise), shall not of itself constitute either e) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r att f�r f�reta� get bedriva annan verksamhet av f�rberedan� de eller bitr�dande art, f) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r att kombine� ra verksamheter som anges i punkterna a) e), under f�ruts�ttning att hela den verksam� het som bedrivs fr�n den stadigvarande plat� sen f�r aff�rsverksamhet p� grund av denna kombination �r av f�rberedande eller bitr� dande art. 5. Om per son, som inte �r s�dan oberoen� de representant p� vilk en punkt 6 till� mpas, �r verksam f�r ett f�retag samt i en avtalsslu� tande stat har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag utan hinder av best�m� melserna i punkterna 1 och 2 - ha fast drifl- st�lle i de nna stat i fr� ga om vaije verks am� het som denna person bedriver f�r f�retaget. Detta g�ller dock inte, om den verksamhet som denna person bedriv er �r begr�nsad till s�dan som anges i punkt 4 och som om den bedrevs fr�n en stadigvaran de plats f�r aff�rsverksamhet inte skulle g�ra denna stadigvarande plats f�r aff�rsverksamhet till fast driftst�lle enligt best�mmelserna i n�mn� da punkt. 6. F�retag anses inte ha fast driftst�lle i en avtalsslutande stat endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna stat genom f�rmedling av m�klare, kommis- sion�r eller annan oberoende representant, under f�ruts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. 7. Den omst�ndigheten att ett bolag me d hemvist i en avtalsslutande stat kontrolle rar eller kontrolleras av ett bol ag med hemvi st i den andra avtalsslutande staten eller av ett bolag som bedriver aff�rsverksamhet i d enna andra stat (antin gen fr�n fa st driftst�lle eller p� annat s�tt), medf�r inte i och f�r sig att 1201 � </div> <div id="page8-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 company a permanent establishment of the other. Article 6 Income from immovable property (1) Income derived by a resident of a Con� tracting State from immovable property (in� cluding income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. (2) The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the proper� ty in question is situated. The term shall in any case include property accessory to im� movable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respec� ting landed property apply, buildings, usu� fruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mi� neral deposits, sources and other natural re� sources; ships, boats and aircraft shall not be regarded as immovable property. (3) The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immov� able property. (4) The provisions of paragraphs I and 3 shall also apply to the income from im� movable property of an enterprise and to in� come from immovable property used for the performance of independent personal servi� ces. Article 7 Business profits (1) The profits of an enterprise of a Contract� ing State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a perma� nent establishment situated therein. If the enterprise carries on business as aforesaid, 1202 n�gotdera bolaget utg�r fast driftst�lle f�r det andra. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (d�ri inbegripen inkomst av lantbruk och skogsbruk) bel�gen i den andra avtalsslutan� de staten, f�r beskattas i denna andra stat. 2. Uttrycket "fast egendom" har den bety� delse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r be� l�gen. 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, byggnader, nytt� jander�tt till fast egendom samt r�tt till f�r� �nderliga eller fasta ers�ttningar f�r nyttjan� det av eller r�tten att nyttja mineralfyndig� het, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfartyg anses inte vara fast egen� dom. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller a nnan 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. Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en avtals� slutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�� relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget be� driver r�relse p� nyss angivet s�tt, f� r f�reta- v . � </div> <div id="page9-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establish� ment. (2) Subject to the provisions of paragraph (3), where an enterprise of a Contracting Sta� te carries on business in the other Contract� ing State through a permanent establishment situated therein, there shall in each Contrac� ting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. (3) In determining the profits of a perma� nent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent 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. (4) Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the pro� fits to be taxed by such an apportionment as may be customary; the method of apportion� ment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. (5) No profits shall be attributed to a per� manent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. (6) For the purposes of the preceding pa� ragraphs, the profits to be attributed to the permanent establishment shall be determi- gets inkomst beskattas i den andra staten, men endast s� stor del av den som �r h�nf�r- 1ig till det fasta driftst�llet. 2. Om foretag i e n avtalsslutande stat be� driver r�relse i den andra avtalsslutande sta� ten fr�n d�r bel�get fa st driftst�lle, h�nf�rs, om inte best�mmelserna i punk t 3 f�ranleder annat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag un� der samma eller liknande villkor och sj�lv� st�ndigt avslutat afT�rer med det foretag till vilket driftst�llet h�r. 3. 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 foretagets ledning och allm�nna f�rvaltning, oavsett om utgifterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 4. I den m�n inkomst h�nforlig till fast driftst�lle i en avtalsslutande stat brukat be� st�mmas p� grundval av en fordelning av foretagets hela inkomst p� de olika delarna av foretaget, hindrar best�mmelserna i punkt 2 inte att i denna avtalsslutande stat den skat� tepliktiga inkomsten best�ms genom s�dant f�rfarande. Den fordelningsmetod som an� v�nds skall dock vara s�dan att resultatet �verensst�mmer med principerna i denna ar� tikel. 5. Inkomst h�nf�rs inte till fast driftst�lle endast av den anledningen att varor ink�ps genom det fasta driftst�llets f�rsorg for f�re� taget. 6. Vid till�mpningen av f�reg�ende punk� ter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r 1203 � </div> <div id="page10-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 ned by the same method year by year unless there is good and sufficient reason to the contrary. (7) Where profits include items of income which are dealt with separately in o ther Ar� ticles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. Article 8 Shipping and air transport (1) Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. (2) The provisions of paragraph (1) shall also apply to profits from the participation in a pool, a joint business or an international operating agency. (3) Notwithstanding the foregoing provi� sions profits from the operation of ships in international traffic derived by a company or partnership which is a resident of Cyprus, more than 25 per cent of the capital of which is owned, directly or indirectly, by persons who are not residents of Cyprus, may be tax� ed in Sweden if the company or partnership does not prove that the Cyprus tax appro� priate to such income is equal to the Cyprus tax which would have been appropriate to such income if the Cyprus tax were computed without regard to any provision identical or similar to the provisions of The Merchant Shipping (Taxing Provisions) Law as in force at the signing of this Convention. (4) With respect to profits derived by t he air transport consortium Scandinavian Airli� nes System (SAS) the provisions of paragraph (1) shall apply only to such part of the profits as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS), fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 7. Ing�r i inkomst av r�relse inkomstslag som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i forevarande artikel. Artikel 8 Sj�fart och luftfart 1. Inkomst som foretag i en avtalsslutande stat f�rv�rvar genom anv�ndningen av skepp eller luftfartyg i internationell trafik beskat� tas endast i denna avtalsslutande stat. 2. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom delta� gande i en pool, ett gemensamt foretag eller en internationell driftsorganisation. 3. Utan hinder av foreg�ende best�mmel� ser f�r inkomst av sj�fart i in ternationell tra� fik, som f�rv�rvas av bolag eller handelsbo� lag med hemvist i Cypern vars kapital till mer �n 25 % beh�rskas, direkt eller indirekt av personer som inte har hemvist i Cypern, beskattas i Sverige. Detta g�ller dock inte om bolaget eller handelsbolaget visar, att in� komsten �r underkastad den cypriotiska skatt som skulle ha utg�tt p� s�dan inkomst om skatten ber�knats utan iakttagande av be� st�mmelse likalydande med eller liknande best�mmelserna i den vid undertecknandet av detta avtal g�llande lagen om handelssj�� fart (skattebest�mmelserna). 4. Betr�ffande inkomst som f�rv�rvas av det danska, norska och svenska luftfartskon� sortiet Scandinavian Airlines System (SAS) till�mpas best�mmelserna i pu nkt 1 endast i fr�ga om den del av inkomsten som motsva� rar den andel i konsortiet som i nnehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 1204 � </div> <div id="page11-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 Artide 9 Associated enterprises (1) Where (a) an enterprise of a Contracting State par� ticipates directly or indirectly in the manage� ment, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or ca� pital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in 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 made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so 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 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 authori� ties of the Contracting States shall if necessa� ry consult each other. Artikel 9 F�retag med intressegemenskap 1.1 fall d� a) ett foretag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller �vervak� ningen av ett foretag i den andra avtalsslutan� de staten eller �ger del i detta foretags kapital, eller b) samma personer direkt eller indirekt deltar i lednin gen eller �vervakningen av s� v�l ett foretag i en av talsslutande stat som ett foretag i den andra avtalsslutande staten eller �ger del i b�da dessa foretags kapital, iakttas f�ljande. Om mellan foretagen i fr�ga om handels� f�rbindelser eller finansiella f�rbindelser av� talas eller foreskrivs 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 ena foretaget men som p� grund av villkoren i fr�ga inte tillkommit detta foretag, inr�knas i detta foretags inkomst och beskattas i �ver� ensst�mmelse d�rmed. 2. I fall d � inkomst, f�r vilken ett foretag i en avtalsslutande stat beskattats i denna stat, �ven inr�knas i inkomsten f�r ett foretag 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 foretaget i denna andra stat om de villkor som avtalats mellan foretagen hade varit s�dana som skul� le ha avtalats mellan av varandra oberoende foretag, skall den f�rstn�mnda staten genom� fora vederb�rlig justering av det skattebelopp som p�forts f�r inkomsten i d enna stat. Vid s�dan justering iakttas �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid be� hov med varandra. 1205 � </div> <div id="page12-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 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 the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a compa� ny (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. The competent authorities of the Contract� ing States shall by mutual agreement settle the mode of application of these limitations. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. (3) The term "dividends" as used in this Article means income from shares, 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. (4) Notwithstanding the provisions of pa� ragraph (2) as long as Cyprus does not impose tax at source on dividends divi� dends paid by a company which is a resident of Cyprus to a resident of Sweden shall not be subject to any tax imposed by Cyprus in ex� cess of the tax imposed with respect to the profits or earnings out of which such divi� dends are paid. An individual resident of Sweden shall be entitled to a refund of any 1206 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 f�r skatten inte �verstiga a) 5 procent av utdelningens bruttobelopp, om den som har r�tt till utdelningen �r ett bolag (med undantag f�r handelsbolag) som direkt beh�rskar minst 25 procent av det ut� betalande bolagets kapital, b) 15 procent av utdelningens bruttobelopp i �vriga fall. De beh�riga myndigheterna i de avtalsslu� tande staterna skall tr�ffa �verenskommelse om s�ttet att genomfora dessa begr�nsningar. Denna punkt ber�r inte bolagets beskatt� ning for vinst av vilken utdelningen betalas. 3. Med uttrycket "utdelning" forst�s i den� na artikel inkomst av aktier, gruvaktier, stif- tarandelar eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag, som enligt lagstiftningen i den stat d�r det utdelande bolaget har hemvist vid beskattningen be� handlas p� samma s�tt som inkomst av ak� tier. 4. S� l�nge som n�gon k�llskatt p� utdel� ning inte tas ut i Cypern, �r, utan hinder av best�mmelserna i punkt 2, utde lning fr�n bo� lag med hemvist i Cypern till person med hemvist i Sverige undantagen fr�n vaije skatt som tas ut i Cypern ut�ver skatt p� den vinst av vilken utdelningen betalas. En fysisk per� son med hemvist i Sverige �r ber�ttigad att �terf� cypriotisk skatt som utg�tt p� den vinst av vilken utdelningen betalas i den m�n i. ^ ' � </div> <div id="page13-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> Cyprus tax imp osed with re spect to the pro� fits or earnings out of which a dividend is paid, to the extent that the said tax excee ds the individual's tax liability in Cyprus. (5) Notwithstanding the provisions of pa� ragraph (1), dividends paid by a company which is a resident of Cyprus 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 companies had been Swedish companies. This exemption shall not apply unless (a) the profits out of which the dividends are paid have been subjected to the normal corporate tax in Cyprus or an income tax comparable thereto, or (b) the dividends paid by the company which is a resid ent of Cy prus consist wholly or almost wholly of dividends which that company has received, in the yea r or previo� us years, in respect of shares held by it in a company which is a resid ent of a third State and which would have been exempt from Swedish tax if the sha res in resp ect of w hich they are paid had been held directly by the company which is a resident of Sweden. (6) The provisions of paragraphs (1) and (2) shall not apply if the bene ficial owner of the dividends, being a resident of a Contract� ing State, carries on business in the other Contracting State of which the company paying the dividends is a resident, th rough a permanent establishment situated therein, or performs in that other State independent per� sonal services from a fixed base situated therein, and the holding in respe ct of whic h the dividends are paid is effe ctively connec� ted 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. SFS 1989:686 skatten �verstig er den som han sj�lv skulle haft att erl�gga i Cypern. 5. Utdelning fr�n bolag med hemvist i Cy � pern till bolag med hemvist i Sveri ge skall, utan hinder av best�mmelserna i punkt 1, vara undantagen fr�n beskattnin g i Sverige i den m�n utdelningen skulle ha varit undanta� gen fr�n beskattning enligt svensk lag om b�da bolagen varit svenska bolag. S�dan skattebefrielse medges dock endast a) om den vinst av vilken utdelningen beta� las underkastats den normala cypriotiska in� komstskatten for bolag eller d�rmed j�mf� r� lig inkomstskatt, eller b) den utdelning som betalas av bolaget med hemvist i Cypern uteslutande eller s� gott som uteslutande utg�rs av utdelning vil� ken detta bolag under ifr�gav arande �r eller tidigare �r mottagit p� aktier eller andelar, som bolaget innehar i ett bolag med hemvist i en tredje stat, och vilk en skulle ha varit un� dantagen fr�n svensk skatt om de aktier eller andelar p� vilka utdelningen betalas hade in� nehafts direkt av bolaget med hemvist i Sve� rige. 6. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om den som har r�tt till utdel� ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutan� de staten, d�r bolaget som beta lar 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 stadig va� rande anordning, samt den andel p� grund av vilken utdelningen betalas �ger verkligt sam� band med det fasta driftst�llet eller den sta� digvarande anordningen. I s�dant f all till�m� pas best�mmelserna i artikel 7 res pektive ar� tikel 14. 1207 � </div> <div id="page14-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 (7) Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the divi� dends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in res� pect of which the 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. 7. 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 11 Interest (1) Interest arising in a Contracting State and paid to a resident of the other Contracting 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 10 per cent of the gross amount of the interest. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation. (3) Notwithstanding the provisions of pa� ragraph (2), interest arising in a Contracting State and derived by the Government of the other Contracting State, including political subdivisions and local authorities thereof, the Central Bank of that other Contracting State or any governmental financial institu� tion shall be exempt from tax in the first- mentioned Contracting State. (4) For the purposes of paragraph (3), the terms "the Central Bank" and "governmen� tal financial institution" mean: Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra 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 10 procent av r�ntans brutto� belopp. De beh�riga myndigheterna i de av� talsslutande staterna skall tr�ffa �verenskom� melse om s�ttet att genomf�ra denna be� gr�nsning. 3. Utan hinder av best�mmelserna i pu nkt 2, skall r�nta som h�rr�r fr�n en avtalsslutan� de stat och som uppb�rs av den andra avtals� slutande statens regering, dess politiska un� deravdelningar och lokala myndigheter d�ri inbegripna, riksbank eller statlig finansinr�tt� ning vara undantagen fr�n skatt i den f�rst� n�mnda avtalsslutande staten. 4. Vid till�mpningen av punkt 3 har uttryc� ken "riksbank" och "statlig finansinr�ttning" f�ljande betydelse: 1208 � </div> <div id="page15-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 (a) In the case of Cyprus: (i) the Central Bank of Cyprus and (ii) such other governmental financial in� stitution as may be agreed upon from time to time between the competent authorities of the two Contracting States; (b) In the case of Sweden: (i) the Central Bank of Sweden or the Swedish National Debt Office and (ii) such other governmental financial in� stitution as may be agreed upon from time to time between the competent authorities of the two Contracting States. (5) The term "interest" as used in this Ar� ticle means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to partici� pate in the debtor's profits, and in particular, income from government securities and inco� me from bonds or debentures, including pre� miums and prizes attachin g to such securi� ties, bonds or debentures. Penalty charges for late payments shall not be regarded as inte� rest for the purpose of this Article. (6) The provisions of paragraphs (1) and (2) shall not appl y 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 permanen t establishment situated therein, or performs in that other State inde� pendent perso nal services from a fixed base situated therein, and the debt-claim in res� pect of which the interest is paid is effectively connected with such permanent establish� ment or fixed base. In such case the provi� sions of Article 7 or Article 14, as the case may be, shall apply. (7) Interest shall be deem ed 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, a) i Cypern: 1) Cyperns riksbank och 2) statlig finansinr�ttning som de beh�ri� ga myndig heterna i de avtalsslutande sta� terna kommit �verens om, b) i Sverige: 1) Sveriges riksbank eller riksg�ldskonto� ret och 2) statlig finansinr�ttning som de beh�ri� ga myndig heterna i de avtalsslutande sta� terna kommit �verens om. 5. 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�r ens vinst eller inte. Uttrycket �syftar s�rs kilt inkomst av v�rde� papper, som utf�rdats av staten, och inkomst av obligationer eller debentures, d�ri inbe� gripna agiobelopp och vinster som h�nf�r sig till s�dana v�rdepapper, obligationer eller de� bentures. Straffavgift p� grund av sen betal� ning anses emellertid inte som r�nta vid till- l�mpningen av denna artikel. 6. 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�lvs t�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 det fasta driftst�llet eller den stadigvarande anordningen. I s� dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 7. 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 1209 � </div> <div id="page16-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 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 pa id 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. (8) 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 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. Article 12 Royalties (I) Royalties arising in a Contracting State and paid to a resident of the other Contract� ing State shall be taxable only in that other State if such resident is the beneficial owner of the royalties. (2) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or televi� sion broadcasting, any patent, trade mark, design or model, plan, secret formula or pro� cess, or for information concerning industri� al, commercial or scientific experience. 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 i samband med vilken den skuld uppkommit p� vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigvarande anordningen, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadig� varande anordningen finns. 8. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan per� son r�ntebeloppet, med h�nsyn till den ford� ran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbeta� laren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagan� de av �vriga best�mmelser i detta avtal. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, beskattas endast i denna andra stat, om personen i fr�ga har r�tt till royaltyn. 2. Med uttrycket "royalty" f�rst�s i denna artikel vaije slags betalning som mottas s� som ers�ttning f�r nyttjandet av eller f�r r�t� ten att nyttja upphovsr�tt till litter�rt, konst� n�rligt eller vetenskapligt verk, h�ri inbegri� pet biograffilm och film eller inspelning f�r radio-eller televisionss�ndning, patent, varu� m�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod eller f�r upplysning om erfarenhetsr�n av indu� striell, kommersiell eller vetenskaplig natur. 1210 � </div> <div id="page17-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 (3) The provisions of paragraph (I) shall not apply if the beneficial owner of the royal� ties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent per� sonal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establish� ment or fixed base. In such case the provi� sions of Article 7 or Article 14, as the case may be, shall apply. (4) Where, by reas on of a special relation� ship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this 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. Article 13 Capital gains (I) Gains derived by a resident of a Contract� ing State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State, or from the alienation of shares in a company the assets of which consist principally of such property, may be taxed in that other State. (2) Gains from the alienation of movable property forming part of the business proper� ty of a permanent establishment which an enterprise of a Contracting State has in the 3. Best�mmelserna i punkt 1 till�mpas inte, om den som har r�tt till royaltyn 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�ndig yrkesverk� samhet i denna andra stat fr�n d�r bel�gen stadigvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn be� talas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anord� ningen. I s� dant fall till�mpas best�mmelser� na i ar tikel 7 respektive artikel 14. 4. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan person royaltybeloppet, med h�nsyn till det nyttjande, den r�tt eller den upplysning for vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�r� bindelser inte f�relegat, till�mpas best�m� melserna i denna artikel endast p� sistn�mn� da belopp. I s�dant fall beskattas �verskju� tande belopp enligt lagstiftningen i vardera avtalsslutande staten med iakttagande av �v� riga best�mmelser i detta avtal. Artikel 13 Realisationsvinst .1. Vinst, som person med hemvist i en avtals� slutande stat f�rv�rvar p� grund av �verl�tel� se av s�dan fast egendom som avses i a rtikel 6 och som �r bel�gen i den andra avtalsslu� tande staten eller p� grund av �verl�telse av aktier i ett bolag, vars huvudsakliga tillg�ngar utg�rs av s�dan fast egendom, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egendom, som utg�r del av r�relsetillg�ngar� na i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslu- 1211 � </div> <div id="page18-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 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 a resident of a Con� tracting 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. With respect to gains derived by th e Swe� dish, Danish and Norwegian air transport consortium Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such portion of the gains as corresponds to the participation held in that consortium by AB Ae rotransport (ABA), the Swedish partner of Scandinavian Airlines Sy� stem (SAS). ^ (4) Gains from the alienation of any pro� perty other than that referred to in para� graphs (1), (2) and (3), shall be taxable only in the Contracting State of which the alienator is a resident. (5) In the case of an individual who has been a resident of a Contracting State and who has become a resident of the other Con� tracting State, the provisions of paragraph (4) shall not affect the right of the first-mentio� ned State to tax gains from the alienation of any property derived by such an individual at any time during the seven years next fol� lowing the date on which the individual has ceased to be a resident of the first-mentioned State. tande staten, eller av l�s egendom h�nf�rlig 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 p� grund av �verl�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget) eller av s�dan stadigvarande anordning. 3. Vinst, som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av skepp eller luftfartyg som an� v�nds i internationell trafik eller l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i den� na stat. Betr�ffande vinst som f�rv�rvas av konsor� tiet Scandinavian Airlines System (SAS) till�mpas best�mmelserna i den na punkt en� dast i fr�ga o m den del av vinsten som mot� svarar den andel i k onsortiet vilken innehas av AB Aerotransport (ABA), den svenske del� �garen i Scandinavian Airlines System (SAS). 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1,2 och 3 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 5. 1 det fall d� en fysisk person har haft hemvist i en avtalsslutande stat och f�tt hemvist i den andra avtalsslutande staten p� verkar best�mmelserna i punkt 4 inte den f�rstn�mnda statens r�tt att beskatta s�dan vinst p� grund av �verl�telse av egendom som s�dan person uppb�r vid n�got tillf�lle under de sju �r som f�ljer n�rmast efter det personen upph�rt att ha hemvist i den f �rst� n�mnda staten. 1212 "' A' "'v � </div> <div id="page19-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 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 un� less he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. (2) The term "professional services" inclu� des especially independent scientific, litera� ry, artistic, educational or teaching activities as well as the independent activities of physi� cians, lawyers, engineers, architects, dentists and accountants. Article 15 Dependent personal services (1) Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other si� milar 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 Sta� te for a period or periods not exceeding in the aggregate 183 days within any period of 12 months, and 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 om han inte i de n andra avtalsslutande staten har stadig� varande anordning, som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten. Om han har s�dan stadigvarande anordning, f�r inkomsten beskattas i denna andra stat men endast s� stor del av den som �r h�nf�r- 1ig till denna stadigvarande anordning. 2. Uttrycket "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. Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18, 19 och 20 f�ranleder annat, beskattas l�n och annan liknande ers�ttning (med undan� tag 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 pu nkt 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 an dra staten un� der tidrymd eller tidrymder som sammanlagt inte �verstiger 183 dagar under en tolvm�na- dersperiod, och 1213 � </div> <div id="page20-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 (b) the remuneration is paid by, or on be� half of, an employer who is not resident of the other State, and (c) the remuneration is not borne by a per� manent establishment or a fixed base which the employer has in the other State. (3) Notwithstanding the preceding provi� sions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traf� fic by an enterprise of a Contracting State, may be taxed in that State. Where a resident of Sweden derives remuneration in respect of an employment exercised aboard an aircraft operated in international trafiic by the air transport consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. Article 16 Directors' fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 Artistes and athletes (1) Notwithstanding the provisions of Artic� les 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a 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 1214 b) ers�ttningen betalas av eller p� uppdrag av arbetsgivare som inte har hemvist i denna andra stat, 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 f�r ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg som anv�nds i internationell trafik av f�retag i en avtalsslutande stat, beskattas i denna stat. Om person med hemvist i Sverige upp� b�r inkomst av arbete, vilket utf�rs ombord p� ett luftfartyg som anv�nds i internationell trafik av konsortiet Scandinavian Airlines System (SAS), be skattas inkomsten endast i Sverige. Artikel 16 Styrelsearvode Styrelsearvode och annan liknande ers�tt� ning, som person med hemvist i en avtalsslu� tande stat uppb�r i egenskap av medlem i styrelse eller annat liknande organ i bolag med hemvist i den andra avtalsslutande sta� ten, f�r beskattas i denna andra stat. Artikel 17 Artister och idrottsm�n 1. Utan hinder av best�mmelserna i artiklar� na 14 och 15 f�r inkomst, som person med hemvist i en avtalsslutande 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 � </div> <div id="page21-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised. Article 18 Government service (l)(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 pension 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 individual is a resident of, and a national of, that State. (3) The provisions of Articles 15,16 and 20 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 authority thereof. Article 19 Students A st udent or business apprentice who is or was im mediately before visiting a Contract� ing State, a resident of the other Contracting avtalsslutande stat d�r artisten eller idrotts� mannen ut�var verksamheten. Artikel 18 Offentlig tj�nst 1. a) Ers�ttning (med undantag for pension), som b�talas av en avtalsslutande stat, dess politiska underavdelningar eller lokala myn� digheter till fysisk person p� grund av arbete som utlRirs i denna stats, dess politiska under� avdelningars eller lokala myndigheters tj�nst, beskattas endast i denna stat. b) S�dan ers�ttning beskattas emellertid endast i den andra avtalsslutande staten, om arbetet utf�rs i denna stat och personen i fr�ga har hemvist i denna stat och 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat uteslu� tande for 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 utf�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 personen i fr�ga har hemvist och �r medbor� gare i denna stat. 3. Best�mmelserna i artiklarna 15, 16 och 20 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. Artikel 19 Studerande Studerande eller aff�rspraktikant, som har el� ler omedelbart fore vistelse i en avtalsslutan� de stat hade hemvist i den andra avtalsslu- I2I5 � </div> <div id="page22-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 State and who is present in the first-mentio� ned Contracting State solely for the purpose of his education or training shall be exempt from tax in that Contracting State with res� pect to: (a) payments received from sources outside that Contracting State for the purpose of his maintenance, education or training; and (b) income from personal services perfor� med in that Contracting State provided that the income does not exceed 10 000 Swedish kronor or its equivalent in Cyprus pounds for any taxable year. The benefits provided under sub-para- graph (b) shall extend only for such period of time as is reasonably necessary to complete the education or training, but shall in no event exceed a period of seven consecutive years. Article 20 Oiher 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 inco� me, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment si� tuated therein, or performs in that other Sta� te independent personal services from a fixed base situated therein, and the right or proper� ty in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. (3) Notwithstanding the provisions of pa� ragraphs (1) and (2), items of income of a tande staten och som vistas i den f�rstn�mn� da avtalsslutande staten uteslutande for sin undervisning eller utbildning, beskattas inte i denna avtalsslutande stat for a) belopp, som betalas till honom fr�n k�llor utanf�r denna stat for hans uppeh�lle, undervisning eller utbildning, och b) inkomst av arbete som utf�rs i denna avtalsslutande stat, om inkomsten inte under n�got beskattnings�r �verstiger 10 000 svens� ka kronor eller motv�rdet i cypriotiska pund. Skattebefrielse enligt b) ovan medges en� dast f�r den tid som sk�ligen erfordras f�r att fullborda utbildningen eller praktiken, men f�r inte i n�got fall avse l�ngre tidrymd �n sju p� varandra f�ljande �r. Artikel 20 Annan inkomst 1. Inkomst som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte behandlas i foreg�ende artiklar 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 f�r 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 de nna andra stat fr�n d�r bel�gen s tadigvarande anordning, samt den r�ttighet eller egendom p� grund av vilken inkomsten betalas �ger verldigt samband med det fasta driftst�llet eller den stadigva� rande anordningen. I s�dant fall till�mpas best�mmelserna i artik el 7 respektive artikel 14. 3. Inkomst vilken inte behandlas i foreg� ende artildar av detta avtal, som person med 1216 � </div> <div id="page23-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 resident 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. (4) Items of income dealt with in this Artic� le shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority, or a resident of that State or when the income is paid under the social security legislation of that State. Article 21 Elimination of double taxation (1) In the case of Cyprus, double taxation shall be avoided as follows: (a) Subject to the provisions of Cyprus tax Law regarding credit for foreign tax, there shall be allowed as a credit against Cyprus tax payable in respect of any item of income or chargeable gains derived from Sweden the Swedish tax paid under the laws of Sweden and in accordance with this Convention. The credit shall not however exceed that part of the Cyprus tax, as computed before the credit is given, which is appropriate to such items of income or chargeable gains. (b) Where such income or chargeable gain is a dividend paid by a company which is a resident of Sweden to a company which is a resident of Cyprus and which owns directly at least 25 per cent of the capital of the Swe� dish company, the credit shall take into ac� count (in addition to any Swedish tax on dividends) the Swedish tax payable in respect of its profits by the company paying the divi� dends, and which is attributable to that capi� tal. (2) In the case of Sweden, double taxation shall be avoided as follows; (a) Subject to the provisions of (b) below, where a resident of Sweden derives income which under the laws of Cyprus and in accor- 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 o ch 2, beskattas i denna andra stat. 4. Inkomst som behandlas i denna artikel anses h�rr�ra fr�n en avtalsslutande stat, om utbetalaren �r den staten sj�lv, politisk un� deravdelning, lokal myndighet eller person med hemvist i de nna stat eller d� inkomsten betalas enligt socialf�rs�kringslagstiftningen i denna stat. Artikel 21 Undanr�jande av dubbelbeskattning 1. I Cypern undviks dubbelbeskattning p� f�ljande s�tt: a) I enlighet m ed best�mmelserna i cyprio- tisk lagstiftning om avr�kning av utl�ndsk skatt, skall fr�n cypriotisk skatt p� inkomst eller skattepliktig realisationsvinst som h�r� r�r fr�n Sverige avr�knas den svenska skatt som erlagts enligt svensk lag och i enlighet med detta avtal. Avr�kningsbeloppet skall emellertid inte �verstiga den del av den cyp- riotiska skatten, ber�knad utan s�dan avr�k� ning, som bel�per p� s�dan inkomst eller skatteplilctig realisationsvinst. b) I fall d� s�dan inkomst eller skattepliktig realisationsvinst utg�rs av utdelning fr�n ett bolag med hemvist i Sverige till ett bolag med hemvist i Cypern, som direkt �ger minst 25% av det svenska bolagets kapital, medr�knas vid avr�kningen (f�rutom vaije svensk skatt p� utdelningen) den svenska skatt som det utdelande bolaget erl�gger p� sin inkomst och som �r h�nf�rlig till detta kapital. 2. I Sverige undviks dubbelbeskattning p� f�ljande s�tt: a) Om en person med hemvist i Sverige f�rv�rvar inkomst som enligt cypriotisk lag� stiftning och i enlighet med best�mmelserna i 1217 � </div> <div id="page24-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 dance with the provisions of this Convention may be taxed in Cyprus, Sweden shall allow - subject to the provisions of the law of Sweden concerning c redit for foreign tax (as it may be amended from time to time with� out changing the general principle hereof) as a deduction from the tax on such income, an amount equal to the Cyprus tax paid in respect of such income. (b) Where a resident of Sweden derives income which, in accordance with the provi� sions of Article 7 or Article 14, may be taxed in Cyprus, Sweden shall exempt such income from tax provided that the principal part of the income of the permanent establishment or fixed base arises from business activities, other than the management of securities and other similar property, and such activities are carried on within Cyprus through the perma� nent establishment or the fixed base. (c) Where a resident of Sweden derives in� come which shall be taxable only in Cyprus in accordance with the provisions of this Convention or shall be exempt from Swedish tax in accordance with sub-paragraph (b) of this paragraph, Sweden may, when determin� ing the graduated rate of Swedish tax, take into account the income which shall be tax� able only in Cyprus or shall be exempt from Swedish tax, respectively. (d) For purposes of deduction from the tax referred to in sub-paragraph (a) (i) where dividends are exempt from any tax in Cyprus in addition to the tax charge� able on the profits or income of the compa� ny, or are taxed in Cyprus at a rate lower than 20 per cent of the gross amount of such dividends, the amount of Cyprus tax shall be deemed to be 20 per cent of the gross amount of such dividends; (ii) where the rate of Cyprus tax on inte� rest to which paragraph (2) of Article 11 1218 detta avtal f�r beskattas i Cypern, skall Sveri� ge, s�vida inte best�mmelserna i b) nedan f�ranleder annat, med b eaktande av best�m� melserna i svensk lagstiftning r�rande avr�k� ning av utl�ndsk skatt s�som den kan komma att �ndras fr�n tid till annan utan att den allm�nna princip som anges h�r �ndras - fr�n denna persons svenska inkomstskatt avr�kna ett belopp motsvarande den cyprio- tiska skatt som betalats p� denna inkomst. b) Om en person med hemvist i Sverige uppb�r inkomst som enligt best�mmelserna i artikel 7 eller artikel 14 f�r beskattas i Cy� pern, skall Sverige undanta inkomsten fr�n skatt, under f�ruts�ttning att den �verv�gan� de delen av inkomsten fr�n det fasta driftst�l� let eller den stadigvarande anordningen h�r� r�r fr�n annan verksamhet �n f�rvaltning av v�rdepapper eller annan liknande egendom och verksamheten i fr�ga bedrivs i Cypern fr�n det fasta driftst�llet eller den stadigva� rande anordningen. c) I fall d� en person med hemvist i Sverige uppb�r inkomst som enligt best�mmelserna i detta avtal beskattas endast i Cypern eller skall undantas fr�n svensk skatt enligt punkt b) ovan, f�r Sverige, vid fastst�llandet av skattesatsen for svensk progressiv skatt, be� akta den inkomst som beskattas endast i Cy� pern respektive �r undantagen fr�n svensk skatt. d) Vid den neds�ttning av skatten som av� ses i pun kt a) skall, l) i fall d� utdelning undantas fr�n skatt i Cypern ut�ver den skatt som utg�r p� bolagets vinst eller inkomst eller beskattas i Cypern med en skattesats som understiger 20% av utdelningens bruttobelopp, den cypriotiska skatten anses utg�ra 20 % av utdelningens bruttobelopp. 2) i fa ll d� s�dan r�nta p� vilken best�m� melserna i artikel 11 punkt 2 till�mpas be- ; " � </div> <div id="page25-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 applies is reduced below 15 per cent of the gross amount of such interest, the amount of Cyprus tax shall be deemed to be 15 per cent of the gross amount of such interest. The provisions of this sub-paragraph shall apply for the first seven years for which this Convention is effective. The competent au� thorities shall consult each other in order to determine whether such period shall be ex� tended. (3) Where under any provision of this Convention income or chargeable gains are relieved from tax in one of the. Contracting States and, under the law in force in the other Contracting State, a person, in respect of the said income or chargeable gains, is subject to tax by reference to the amount thereof which is remitted to or received in that other Con� tracting State and not by r eference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the income or chargeable gains as is remit� ted to or received in the other Contracting State. (4) For the purposes of this Article, income of a resident of a Contracting State which is taxed in the other Contracting State in accor� dance with this Convention shall be deemed to be derived from that other State. Article 22 Non-discrimination (1) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdenso� me than the taxation and connected require� ments to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwith� standing the provisions of Article 1, also app- skattas i Cypern med en skattesats som understiger 15 % av r�ntans bruttobelopp, den cypriotiska skatten anses utg�ra 15 % av r�ntans bruttobelopp. Best�mmelserna i denna punkt g�ller de f�rsta sju �ren under vilka detta avtal till�m� pas. De beh�riga myndigheterna skall �ver� l�gga med varandra for att best�mma om denna tidrymd skall utstr�ckas. 3.1 fall d� enligt best�mmelse i d etta avtal beskattningen av inkomst eller skattepliktig realisationsvinst lindras i en avtalsslutande stat och en fysisk perso n enligt g�llande lag� stiftning i den andra avtalsslutande staten beskattas for s�dan inkomst eller skatteplik� tig realisationsvinst till den del den �verfors till eller mottages i denna andra avtalsslutan� de stat och inte for hela dess belopp, skall den skattelindring som enligt detta avtal medges i den f�rstn�mnda avtalsslutande staten avse endast den del av inkomsten eller den skat� tepliktiga realisationsvinsten som �verfors till eller mottages i den andra avtalsslutande staten. 4. Vid till�mpningen av denna artikel skall inkomst som tillkommer en person med hemvist i en avtalsslutande stat och som be� skattas i den andra avtalsslutande staten i enlighet med detta avtal, anses h�rr�ra fr�n k�lla i denna andra stat. Artikel 22 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avtalsslutande staten bli forem�l for 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. Utan hinder av best�mmelserna i artikel 1 till�m pas den- 1219 � </div> <div id="page26-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 ly to persons who are not residents of one or both of the Contracting States. (2) The taxation on a permanent establish� ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same ac� tivities. This provision shall not be construed as obliging a Contracting State to grant to resi� dents of the other Contracting State any per� sonal allowances, reliefs and reduction for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. (3) Except where the provisions of para� graph (I) of Article 9, paragraph (8) of Article 11, or paragraph (4) 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 t hey had been paid to a resident of the first-mentioned Sta� te. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such en� terprise, be deductible under the same condi� tions as if they had been contracted to a resi� dent of the first-mentioned State. (4) Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting 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- na best�mmelse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 2. Beskattningen av fast driftst�lle, som f�� retag i en 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 best�mmelse anses inte medf�ra skyldighet f�r en avtalsslutande stat att med� ge person med h emvist i den andra avtalsslu� tande staten s�dant personligt avdrag vid be� skattningen eller s�dan skattebefrielse eller skatteneds�ttning p� grund av civilst�nd eller f�rs�ijningsplikt mot familj som medges per� son med hemvist i den egna staten. 3. Utom i de fall d� b est�mmelserna i arti� kel 9 punkt 1, artikel 11 punkt 8 eller artikel 12 punkt 4 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. P� samma s�tt �r skuld som f�retag i en avtalsslutande stat har till person med hemvist i den andra avtalsslutan� de staten avdragsgill vid best�mmandet av s�dant f�retags beskattningsbara f�rm�gen� het p� samma villkor som skuld 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- 1220 � </div> <div id="page27-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 ses of the first-mentioned State are or may be subjected. (5) The provisions of this Artide shall, notwithstanding the provisions of Artide 2, apply to taxes of every kind and description. nande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 5. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i f�revarande ar� tikel p� skatter av vaije slag och beskaffen� het. Artide 23 Mutual agreement procedure (1) Where a person considers that the actions 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 22, to that of the Contrac� ting 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 endea� vour, if the objection appears to it to be justi� fied and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent auth� ority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the do� mestic law of the Contracting States. (3) The competent authorities of the Con� tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxa� tion in cases not provided for in the Conven� tion. Artikel 23 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da avtalsslutande staterna vidta� git �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i detta avtal, kan han, utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning, framl�gga saken f�r den beh�riga myndigheten i den avtalsslutande stat d�r han har hemvist eller, om fr�ga �r om till�mpning av artikel 22 punkt 1, i d en av� talsslutande stat d�r han �r medborgare. Sa� ken 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 stri� der mot avtalet. �verenskommelse som tr�f� fas genomf�rs utan hinder av tidsgr�nser i de avtalsslutande statemas interna lagstiftning. 3. De beh�riga myndigheterna i d e 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. 40-SFS 1989 1221 � </div> <div id="page28-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 (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. Article 24 Exchange of information (I) 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. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be trea� ted as secret in the same manner as informa� tion obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administra� tive bodies) concerned with the assessment or collection of, the enforcement or prosecu� tion in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such pur� poses. They may disclose the information in public court proceedings or in judicial deci� sions. (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 ob� tainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, com- 4. De beh�riga myndigheterna i de avtals� slutande staterna kan tr�da i direkt f�rbindel� se med varandra f�r att till�mpa avtalet i de fall som angivits i f�reg�ende punlcter. Artikel 24 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtalsslu� tande 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. Utbytet av upplys� ningar begr�nsas inte av artikel 1. Upplys� ningar som en avtalsslutande stat mottagit skall behandlas s�som hemliga p� samma s�tt som upplysningar, som erh�llits enligt den interna lagstiftningen i denna stat, och f�r yppas endast f�r personer eller myndigheter (d�ri inbegripna domstolar och f�rvaltnings� organ) som fastst�ller, uppb�r eller indriver de skatter som omfattas av avtalet eller hand� l�gger �tal eller besv�r i fr�ga om dessa skat� ter. Dessa personer eller myndigheter skall anv�nda upplysningarna endast f�r s�dana �ndam�l. De f�r yppa upplysningarna vid of� fentlig r�tteg�ng eller i domstolsavg�randen. 2. Best�mmelserna i punkt I anses inte medf�ra skyldighet f�r en avtalsslutande stat att a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, b) l�mna upplysningar som inte �r tillg�ng� liga enligt lagstiftning eller sedvanlig admi� nistrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, c) l �mna upplysningar som skulle r�ja af� f�rshemlighet, industri-, handels- eller yrkes- 1222 � </div> <div id="page29-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 mercial or professional secret or trade pro� cess, or information, the diclosure of which would be contrary to public policy (ordre public). Article 25 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. Article 26 Entry into force (1) This Convention shall be ratified and the instruments of ratification shall be ex� changed in Lxindon as soon as possible. (2) The Convention shall enter into force upon the exchange of instruments of ratifica� tion and its provisions shall have eflfect on income derived on or after the first day of January 1988. Article 27 Termination This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention at any time after 5 years from the date on which the Convention enters into force, provided that at least 6 months prior notice has been given through diplomatic channels. In such case, the Convention shall cease to have effect on income derived on or after the first day of January of the year next following that in which the notice of termina� tion is given. In witness whereof the undersigned being duly authorized thereto have signed the pre� sent Convention and have affixed thereto their seals. hemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �ver� l�mnande skulle strida mot allm�nna h�nsyn (ordre public). Artikel 25 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. Artikel 26 Ikrafttr�dande 1. Detta avtal skall ratificeras och ratifika- tionshandlingama skall utv�xlas i London snarast m�jligt. 2. Avtalet tr�der i kraft med utv�xlingen av ratifikationshandlingama och dess best�m� melser till�mpas p� inkomst som f�rv�rvas den 1 januari 1988 eller senare. Artikel 27 Upph�rande 1. Detta avtal f�rblir i kraft tills det s�gs upp av en avtalsslutande stat. Vardera avtalsslu� tande staten kan s�ga upp avtalet n�r som helst efter utg�ngen av en tidrymd av fem �r, r�knat fr�n dagen f�r ikrafttr�dandet, under f�ruts�ttning att meddelande om upps�gning skett p� diplomatisk v�g minst sex m�nader i f�rv�g. I h �ndelse av s�dan upps�gning upp� h�r avtalet att g�lla p� inkomst som f�rv�r� vas fr�n och med den 1 ja nuari det �r som f�ljer n�rmast efter det d� upps�gningen skedde. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, under� tecknat detta avtal och f�rsett detsamma med sina sigill. 1223 � </div> <div id="page30-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1989:686 Done in London, this day of 25th of Octo� ber 1988, in duplicate in the English langu� age. For the Kingdom of Sweden Leif Leifland Som skedde i London den 25 oktober 1988 i tv� exemplar, p� engelska spr�ket. F�r Konungariket Sverige Leif Leifland For the Republic of Cyprus Tassas Panayides F�r Republiken Cypern Tassas Panayides Denna lag tr�der i kraft de n dag regeringen best�mmer. P� regeringens v�gnar LENA HJELM-WALLEN �DD ENGSTR�M (Finansdepartementet) � </div> </div>

Lag om dubbelbeskattningsavtal mellan Sverige och

SFS 1989:686

Cypern;

utkom fr�n trycket

den 11 juli 1989

utf�rdad den 29 juni 1989.

Enligt riksdagens beslut' f�reskrivs f�ljande.

1 � Det avtal f�r att undvika dubbelbeskattning betr�ffa nde inkomst�

skatter som Sverige och Cypern undertecknade den 25 oktober 1988 skall
g�lla f�r Sveriges del. Avtalets inneh�ll framg�r av bilaga till denna lag.

2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dess a
medf�r inskr�nkning av den skattskyldighet i Sve rige som annars skull e
f�religga.

3 � Om en perso n anser att det vidtagit s n�gon �tg�rd som f�r honom

medf�r eller kommer att medf�ra en beskattning som strider mot best�m�
melserna i avtalet, kan ha n ans�ka om r�ttelse enligt artikel 23 punk t 1 i

avtalet.

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

Prop. 1988/89:61, SkU25, rskr. 159.

1195

�

SFS 1989:686

Convention between the Government of

the Kingdom of Sweden and the Govern�
ment of the Republic of Cyprus for the
avoidance of double taxation with respect

to taxes on income

The Government of the Kingdom of Sweden
and the Government of the Republic of Cyp�

rus desiring to conclude a Convention for the
Avoidance of Double Taxation with respect
to Taxes on Income, have agreed as follows:

Article 1
Personal scope

This Convention shall apply to persons who

are residents of one or both of the Contract�

ing 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 in�

come all taxes imposed on total income or on
elements of income, including taxes on gains
from the alienation of movable or immov�
able property, as well as taxes on capital app�

reciation.

(3) The existing taxes to which the Conven�

tion shall apply are:

(a) In Cyprus;

(i) the income tax;
(ii) the capital gains tax; and
(iii) the special contribution

(hereinafter referred to as "Cyprus tax").

Bilaga

�vers�ttning

Avtal mellan Konungariket Sveriges rege�

ring och Republiken Cyperns regering for
att undvika dubbelbeskattning betr�ffan�

de inkomstskatter

Konungariket Sveriges regering och Republi�
ken Cyperns regering, som �nskar ing� ett

avtal for att undvika dubbelbeskattning be�

tr�ffande inkomstskatter, har kommit �ver�

ens om f�ljande:

Artikel I
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� inkomst

som p�f�rs for en avtalsslutande stats, dess

politiska underavdelningars eller lokala myn�

digheters r�kning, oberoende av det s�tt p�

vilket skatterna tas ut.

2. Med skatter p� inkomst forst�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 for n�rvarande utg�ende skatter, p�

vilka avtalet till�mpas �r

a) i Cypern:

1) inkomstskatten,

2) realisationsvinstskatten, samt
3) den s�rskilda avgiften

(i det f�ljande ben�mnda "cypriotisk

skatt").

1196

�

SFS 1989:686

(b) In Sweden:

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

komstskatten), including the sailors' tax

(sj�mansskatten) and the coupon tax
(kupongskatten);

(ii) the tax on the undistributed profits

of companies (ers�ttningsskatten) and the

tax on distribution in connection with re�

duction of share capital or the winding up
of a company (utskiftningsskatten);

(iii) the tax on public entertainers (be�

villningsavgiften for vissa offentliga f�re�

st�llningar);

(iv) the communal income tax (den kom�

munala inkomstskatten); and

(v) the profit sharing tax (vinstdelnings�

skatten)
(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
existing taxes. The competent authorities of
the Contracting States shall each year notify
each other of any significant changes which

have been made in their respective taxation

laws.

Article 3
General definitions
(1) For the purposes of this Convention, un�
less the context otherwise requires:

(a) the term "Cyprus" means the Republic

of Cyprus and, when used in a geographical
sense, includes the national territory, the ter�

ritorial sea of Cyprus as well as other mari�

time areas over which Cyprus in accordance
with international law exercises sovereign

rights or jurisdiction;

(b) the term "Sweden" means the King�

dom of Sweden and, when used in a geogra�

phical sense, includes the national territory,
the territorial sea of Sweden as well as other

b) i Sverige:

1) den statliga inkomstskatten, sj�mans�

skatten och kupongskatten d�ri inbegrip�

na,

2) ers�ttningsskatten och utskiftnings�

skatten.

3) bevillningsavgiften for vissa offentliga

forest�llningar,

4) den kommunala inkomstskatten, samt

5) vinstdelningsskatten

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

utg�ende skatterna. De beh�riga myndighe�

terna i de avtalsslutande staterna skall vaije
�r meddela varandra de v�sentliga �ndringar
som vidtagits i skattelagstiftningen i respekti�

ve stat.

Artikel 3
Allm�nna definitioner
1. Om inte sammanhanget f�ranleder annat,
har vid till�mpningen av detta avtal f�ljande

uttryck nedan angiven betydelse:

a) "Cypern" �syftar Republiken Cypern

och innefattar, n�r uttrycket anv�nds i geo�
grafisk betydelse, Cyperns territorium, Cy�

perns territorialvatten och de andra havsom�

r�den �ver vilka Cypern, i �verensst�mmelse
med folkr�ttens allm�nna regler, ut�var

suver�na r�ttigheter eller jurisdiktion,

b) "Sverige" �syftar Konungariket Sverige

och innefattar, n�r uttrycket anv�nds i geo�
grafisk betydelse, Sveriges territorium, Sveri�
ges territorialvatten och andra havsomr�den

1197

�

SFS 1989:686

maritime areas over which Sweden in accor�

dance with international law exercises sover�
eign rights or jurisdiction;

"the other Contracting State" mean the Re�

public of Cyprus or the Kingdom of Sweden,

as the context requires;

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

dual, a company and any other body of per�
sons;

(e) the term "company" means any body

corporate or any entity which is treated as a

body corporate for tax purposes;

(0 the terms "enterprise of a Contracting

State" and "enterprise of the other Contract�

ing State" mean respectively an enterprise
carried on by a resident of a Contracting Sta�

te and an enterprise carried on by a resident
of the other Contracting State;

(g) the term "international traffic" 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 citizen�

ship of a Contracting State;

(ii) any legal pers on, partnership and as�

sociation deriving its status as such from

the laws in force in a Contracting State;

(i) the term "competent authority" means:

(i) in Cyprus, th e Minister of Finance or

his authorized representative;

(ii) in Sweden, the Minister of Finance,

his authorized representative or the autho�
rity which is designated as a competent

authority for the purposes of this Conven�

tion.

(2) As regards the application of the

Convention by a Co ntracting State any term

not defined therein shall, unless the context

otherwise requires, have the meaning which

�ver vilka Sverige, i �ver ensst�mmelse med

folkr�ttens allm�nna regler, ut�var suver�na

r�ttigheter eller jurisdiktion,

c) "en avtalsslutande stat" och "den andra

avtalsslutande staten" �syftar Republiken
Cypern eller Konungariket Sverige alltefter�
som sammanhanget kr�ver,

d) "person" inbegriper fysisk person, bolag

och annan sammanslutning,

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

nan som vid beskattningen behandlas s�som
juridisk person,

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 an dra avtalsslutande sta�
ten,

h) "medborgare" �syftar

1) fysisk person som �r medborgare i en

avtalsslutande stat samt

2) juridisk person, handelsbolag eller

sammanslutning som bildats enligt den lag�
stiftning som g�ller i en avtalsslutande stat,

i) "beh�rig myndighet" �syftar

1) i Cypern, finansministern eller dennes

befullm�ktigade ombud,

2) i Sverige, finansministern, dennes be�

fullm�ktigade ombud eller den myndighet

�t vilken u ppdras att vara beh�rig myndig�

het vid till�mpningen av avtalet.

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

let anses, s�vida inte sammanhanget f�ranle�
der annat, varje uttryck som inte definierats i
avtalet ha den betydelse som uttrycket har

1198

�

SFS 1989:686

it has under the l aw of that. State concerning
the taxes to which the Convention applies.

Article 4

Resident

(1) For the purp oses 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 r eason of his domi�

cile, residence, place o f management or any

other criterion of a similar nature. But this

term does not inclu de any person who i s lia�
ble to tax in that State in respect only of
income from sources in that State.

(2) Where by reason of the provisio ns of

paragraph (1) an individual is a resident of
both Contracting States, then his status shall
be determined as follows:

(a) he shall be dee med to be a resident of

the State in w hich he has a pe rmanent 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 availa ble to him
in either State, he shal l be deem ed to be a
resident of the State in which he has an habi�
tual abode;

States or in neither o f them, he sh all be d ee�

med 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 sha ll settle the ques�
tion by mutual agreement.

(3) Where by reas on of the provisions of

paragraph (1) a person other than an indivi�

dual is a resident of bo th Contracting States,

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

na skatter p� vilka avtalet till�mpas.

Artikel 4

Hemvist
1. Vid till�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 f�retagsledning

eller annan liknande omst�ndighet. Uttryc�

ket inbegripe r emellertid inte person som �r

skattskyldig i denna stat endast for inkomst
fr�n k�lla i denna stat.

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

1 f ysisk person har hemvi st i b�da avt alsslu�

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, ans es 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�ra s 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�d a sta�

terna eller om han inte vistas stadigvarande i
n�gon av dem, anses han ha hemvist i den

stat d�r han �r medborgare.

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

eller om han inte �r medborgare i n�gon av
dem, avg�r de beh�riga myndigheterna i de

avtalsslutande staterna fr�gan genom �msesi�

dig �verenskommelse.

3, D� p� grund av best�mmelserna i p unkt

1 annan person �n fysisk person har hemvist i

b�da avtalsslutande staterna, anses personen

1199

�

SFS 1989:686

then it shall be deemed to be a resident of the

State in which its place of effective manage�

ment is situated.

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

verkliga ledning.

Artide 5
Permanent establishment
(1) For the purposes of this Convention the
term "permanent establishment" means a
fixed place of business through which the
business of an enterprise is wholly or partly

carried on.

(2) The term "permanent establishment"

includes especially:

(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or

any other place of extraction of natural re�
sources.

(3) A building site or construction or instal�

lation project constitutes a p ermanent estab�
lishment only if it lasts more than six
months.

(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 purpo�

se of storage, display or delivery of goods or

merchandise belonging to the enterprise;

(b) the maintenance of a stock of goods or

merchandise belonging to the enterprise sole�
ly for the purpose of storage, display or de�
livery;

merchandise belonging to the enterprise sole�
ly for the purpose of processing by an other

enterprise;

(d) the maintenance of a fixed place of

business solely for the purpose of purchasing

goods or merchandise or of collecting infor�

mation, fo-- fhe enterprise;

1200

Artikel 5

Fast driftst�lle
1. Vid till�mpningen av detta avtal �syftar
uttrycket "fast driftst�lle" en stadigvarande
plats f�r aff�rsverksamhet, fr�n vilken ett f��
retags verksamhet helt eller delvis bedrivs.

2. Uttrycket "fast driftst�lle" innefattar

s�rskilt

a) plats f�r f�retagsledning,
b) filial,
c) kontor,
d) fabrik,

e) verkstad, och

O gruva, olje- eller gask�lla, stenbro tt eller

annan plats f�r utvinning av naturtillg�ngar.

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

installationsverksamhet utg�r fast driftst�lle
endast om verksamheten p�g�r mer �n sex
m�nader.

4. 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, utst�llning eller utl�mnande av

f�retaget tillh�riga varor,

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

lager uteslutande f�r lagring, utst�llning eller
utl�mnande,

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

lager uteslutande f�r bearbetning eller f�r�d�
ling genom annat f�retags f�rsorg,

d) innehavet av stadigvarande plats f�r af�

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

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

'Vv.-

�

SFS 1989:686

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

siness solely for the purpose of carry ing on,

for the enterprise, any other activity of a pre�
paratory or auxiliary character;

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

ness solely for any com bination of activities
mentioned in sub-paragraphs (a) to (e),
provided that the overall activity of the fixed
place of busi ness resulting from this combi�
nation is of a preparatory or auxiliary charac�
ter.

(5) Notwithstanding the provision s of pa�

ragraphs (1) and (2), where a person other
than an agent of an independent status to
whom paragra ph (6) applies - is acting on
behalf of an enterprise and has, and habitual�

ly exercises in a Contracting State an authori�

ty to conclude contracts in the name of the
enterprise, that enterprise shall be deemed to
have a permanent establishment in that State
in respect of any activities which that person

undertakes for the enterprise, unles s the ac�

tivities of such person are limited to those

mentioned in paragraph (4) which, if exer ci�

sed through a fixed place of bu siness, would

not make this fixed plac e of busine ss a per�
manent establishment under the provisions

of that paragraph.

(6) An enterprise of a Contracting State

shall not be deemed to have a permanent
establishment in a Contracting State merely

because it carries on business in that State

through a broker, ge neral commission agent

or any other agent of an independe nt status,

provided that such perso ns are acting in the

ordinary course of their business.

(7) The fact that a company which is a

resident of a Contra cting State controls or is

controlled by a com pany which is a resident

of the other Contracting State, or which car�

ries on busin ess in that other State (wh ether
through a permanent establishment or

otherwise), shall not of itself constitute either

e) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r att f�r f�reta�
get bedriva annan verksamhet av f�rberedan�
de eller bitr�dande art,

f) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r att kombine�

ra verksamheter som anges i punkterna a)

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

het som bedrivs fr�n den stadigvarande plat�

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

kombination �r av f�rberedande eller bitr�
dande art.

5. Om per son, som inte �r s�dan oberoen�

de representant p� vilk en punkt 6 till� mpas,
�r verksam f�r ett f�retag samt i en avtalsslu�
tande stat har och d�r regelm�ssigt anv�nder

fullmakt att sluta avtal i f�retagets namn,
anses detta f�retag utan hinder av best�m�
melserna i punkterna 1 och 2 - ha fast drifl-
st�lle i de nna stat i fr� ga om vaije verks am�

het som denna person bedriver f�r f�retaget.
Detta g�ller dock inte, om den verksamhet

som denna person bedriv er �r begr�nsad till
s�dan som anges i punkt 4 och som om

den bedrevs fr�n en stadigvaran de plats f�r

aff�rsverksamhet inte skulle g�ra denna
stadigvarande plats f�r aff�rsverksamhet till
fast driftst�lle enligt best�mmelserna i n�mn�

da punkt.

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

avtalsslutande stat endast p� den grund att

f�retaget bedriver aff�rsverksamhet i denna

stat genom f�rmedling av m�klare, kommis-
sion�r eller annan oberoende representant,

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

bedriver sin sedvanliga aff�rsverksamhet.

7. Den omst�ndigheten att ett bolag me d

hemvist i en avtalsslutande stat kontrolle rar

eller kontrolleras av ett bol ag med hemvi st i

den andra avtalsslutande staten eller av ett
bolag som bedriver aff�rsverksamhet i d enna

andra stat (antin gen fr�n fa st driftst�lle eller

p� annat s�tt), medf�r inte i och f�r sig att

1201

�

SFS 1989:686

company a permanent establishment of the

other.

Article 6
Income from immovable property

(1) Income derived by a resident of a Con�
tracting State from immovable property (in�
cluding income from agriculture or forestry)

situated in the other Contracting State may

be taxed in that other State.

(2) The term "immovable property" shall

have the meaning which it has under the law

of the Contracting State in which the proper�

ty in question is situated. The term shall in

any case include property accessory to im�

movable property, livestock and equipment

used in agriculture and forestry, rights to

which the provisions of general law respec�
ting landed property apply, buildings, usu�
fruct of immovable property and rights to

variable or fixed payments as consideration

for the working of, or the right to work, mi�

neral deposits, sources and other natural re�

sources; ships, boats and aircraft shall not be

regarded as immovable property.

(3) The provisions of paragraph 1 shall

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

able property.

(4) The provisions of paragraphs I and 3

shall also apply to the income from im�

movable property of an enterprise and to in�

come from immovable property used for the

performance of independent personal servi�

ces.

Article 7

Business profits

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

ing State shall be taxable only in that State
unless the enterprise carries on business in
the other Contracting State through a perma�

nent establishment situated therein. If the

enterprise carries on business as aforesaid,

1202

n�gotdera bolaget utg�r fast driftst�lle f�r det

andra.

Artikel 6
Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar av fast egendom
(d�ri inbegripen inkomst av lantbruk och

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

2. Uttrycket "fast egendom" har den bety�

delse som uttrycket har enligt lagstiftningen i

den avtalsslutande stat d�r egendomen �r be�

l�gen. 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, byggnader, nytt�

jander�tt till fast egendom samt r�tt till f�r�

�nderliga eller fasta ers�ttningar f�r nyttjan�
det av eller r�tten att nyttja mineralfyndig�

het, k�lla eller annan naturtillg�ng. Skepp,
b�tar och luftfartyg anses inte vara fast egen�

dom.

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

inkomst som f�rv�rvas genom omedelbart

brukande, genom uthyrning eller a nnan 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.

Artikel 7

Inkomst av r�relse

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

slutande stat f�rv�rvar, beskattas endast i
denna stat, s�vida inte f�retaget bedriver r��

relse i den andra avtalsslutande staten fr�n

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

driver r�relse p� nyss angivet s�tt, f� r f�reta-

v .

�

SFS 1989:686

the profits of the enterprise may be taxed in
the other State but only so much of them as is

attributable to that permanent establish�

ment.

(2) Subject to the provisions of paragraph

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

te carries on business in the other Contract�
ing State through a permanent establishment

situated therein, there shall in each Contrac�

ting State be attributed to that permanent

establishment the profits which it might be
expected to make if it were a distinct and
separate enterprise engaged in the same or
similar activities under the same or similar
conditions and dealing wholly independently

with the enterprise of which it is a permanent

establishment.

(3) In determining the profits of a perma�

nent establishment, there shall be allowed as

deductions expenses which are incurred for

the purposes of the permanent 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.

(4) Insofar as it has been customary in a

Contracting State to determine the profits to
be attributed to a permanent establishment

on the basis of an apportionment of the total

profits of the enterprise to its various parts,
nothing in paragraph 2 shall preclude that
Contracting State from determining the pro�
fits to be taxed by such an apportionment as
may be customary; the method of apportion�
ment adopted shall, however, be such that

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

(5) No profits shall be attributed to a per�

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

goods or merchandise for the enterprise.

(6) For the purposes of the preceding pa�

ragraphs, the profits to be attributed to the
permanent establishment shall be determi-

gets inkomst beskattas i den andra staten,

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

1ig till det fasta driftst�llet.

2. Om foretag i e n avtalsslutande stat be�

driver r�relse i den andra avtalsslutande sta�

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

om inte best�mmelserna i punk t 3 f�ranleder
annat, i vardera avtalsslutande staten till det
fasta driftst�llet den inkomst som det kan

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

verksamhet av samma eller liknande slag un�

der samma eller liknande villkor och sj�lv�

st�ndigt avslutat afT�rer med det foretag till

vilket driftst�llet h�r.

3. 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 foretagets ledning och

allm�nna f�rvaltning, oavsett om utgifterna

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

�r bel�get eller annorst�des.

4. I den m�n inkomst h�nforlig till fast

driftst�lle i en avtalsslutande stat brukat be�
st�mmas p� grundval av en fordelning av
foretagets hela inkomst p� de olika delarna
av foretaget, hindrar best�mmelserna i punkt
2 inte att i denna avtalsslutande stat den skat�
tepliktiga inkomsten best�ms genom s�dant

f�rfarande. Den fordelningsmetod som an�
v�nds skall dock vara s�dan att resultatet
�verensst�mmer med principerna i denna ar�
tikel.

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

endast av den anledningen att varor ink�ps
genom det fasta driftst�llets f�rsorg for f�re�

taget.

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

ter best�ms inkomst som �r h�nf�rlig till det
fasta driftst�llet genom samma f�rfarande �r

1203

�

SFS 1989:686

ned by the same method year by year unless
there is good and sufficient reason to the

contrary.

(7) Where profits include items of income

which are dealt with separately in o ther Ar�
ticles of this Convention, then the provisions

of those Articles shall not be affected by the
provisions of this Article.

Article 8

Shipping and air transport

(1) Profits of an enterprise of a Contracting

State from the operation of ships or aircraft

in international traffic shall be taxable only

in that State.

(2) The provisions of paragraph (1) shall

also apply to profits from the participation in
a pool, a joint business or an international

operating agency.

(3) Notwithstanding the foregoing provi�

sions profits from the operation of ships in
international traffic derived by a company or
partnership which is a resident of Cyprus,
more than 25 per cent of the capital of which

is owned, directly or indirectly, by persons
who are not residents of Cyprus, may be tax�

ed in Sweden if the company or partnership

does not prove that the Cyprus tax appro�

priate to such income is equal to the Cyprus

tax which would have been appropriate to

such income if the Cyprus tax were computed

without regard to any provision identical or

similar to the provisions of The Merchant
Shipping (Taxing Provisions) Law as in force
at the signing of this Convention.

(4) With respect to profits derived by t he

air transport consortium Scandinavian Airli�

nes System (SAS) the provisions of paragraph

(1) shall apply only to such part of the profits
as corresponds to the participation held in
that consortium by AB Aerotransport (ABA),
the Swedish partner of Scandinavian Airlines
System (SAS),

fr�n �r, s�vida inte goda och tillr�ckliga sk�l
f�ranleder annat.

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

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

Artikel 8

Sj�fart och luftfart
1. Inkomst som foretag i en avtalsslutande

stat f�rv�rvar genom anv�ndningen av skepp
eller luftfartyg i internationell trafik beskat�

tas endast i denna avtalsslutande stat.

2. Best�mmelserna i punkt 1 till�mpas

�ven p� inkomst som f�rv�rvas genom delta�
gande i en pool, ett gemensamt foretag eller
en internationell driftsorganisation.

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

ser f�r inkomst av sj�fart i in ternationell tra�

fik, som f�rv�rvas av bolag eller handelsbo�

lag med hemvist i Cypern vars kapital till

mer �n 25 % beh�rskas, direkt eller indirekt

av personer som inte har hemvist i Cypern,

beskattas i Sverige. Detta g�ller dock inte om
bolaget eller handelsbolaget visar, att in�

komsten �r underkastad den cypriotiska skatt

som skulle ha utg�tt p� s�dan inkomst om
skatten ber�knats utan iakttagande av be�

st�mmelse likalydande med eller liknande

best�mmelserna i den vid undertecknandet

av detta avtal g�llande lagen om handelssj��
fart (skattebest�mmelserna).

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

det danska, norska och svenska luftfartskon�
sortiet Scandinavian Airlines System (SAS)
till�mpas best�mmelserna i pu nkt 1 endast i

fr�ga om den del av inkomsten som motsva�
rar den andel i konsortiet som i nnehas av AB

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

1204

�

SFS 1989:686

Artide 9

Associated enterprises

(1) Where

(a) an enterprise of a Contracting State par�

ticipates directly or indirectly in the manage�
ment, control or capital of an enterprise of

the other Contracting State, or

(b) the same persons participate directly or

indirectly in the management, control or ca�
pital of an enterprise of a Contracting State

and an enterprise of the other Contracting

State,

and in 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 made between

independent enterprises, then any profits
which would, but for those conditions, have
accrued to one of the enterprises, but, by

reason of those conditions, have not so 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 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 authori�
ties of the Contracting States shall if necessa�

ry consult each other.

Artikel 9

F�retag med intressegemenskap

1.1 fall d�

a) ett foretag i en avtalsslutande stat direkt

eller indirekt deltar i ledningen eller �vervak�

ningen av ett foretag i den andra avtalsslutan�

de staten eller �ger del i detta foretags kapital,
eller

b) samma personer direkt eller indirekt

deltar i lednin gen eller �vervakningen av s�

v�l ett foretag i en av talsslutande stat som ett

foretag i den andra avtalsslutande staten eller
�ger del i b�da dessa foretags kapital,
iakttas f�ljande.

Om mellan foretagen i fr�ga om handels�

f�rbindelser eller finansiella f�rbindelser av�

talas eller foreskrivs 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

ena foretaget men som p� grund av villkoren
i fr�ga inte tillkommit detta foretag, inr�knas
i detta foretags inkomst och beskattas i �ver�
ensst�mmelse d�rmed.

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

en avtalsslutande stat beskattats i denna stat,
�ven inr�knas i inkomsten f�r ett foretag 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 foretaget i
denna andra stat om de villkor som avtalats

mellan foretagen hade varit s�dana som skul�

le ha avtalats mellan av varandra oberoende
foretag, skall den f�rstn�mnda staten genom�
fora vederb�rlig justering av det skattebelopp

som p�forts f�r inkomsten i d enna stat. Vid
s�dan justering iakttas �vriga best�mmelser i
detta avtal och de beh�riga myndigheterna i
de avtalsslutande staterna �verl�gger vid be�

hov med varandra.

1205

�

SFS 1989:686

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 the tax so charged shall not exceed:

(a) 5 per cent of the gross amount of the

dividends if the beneficial owner is a compa�

ny (other than a partnership) which holds

directly at least 25 per cent of the capital of
the company paying the dividends;

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

dividends in all other cases.

The competent authorities of the Contract�

ing States shall by mutual agreement settle
the mode of application of these limitations.

This paragraph shall not affect the taxation

of the company in respect of the profits out of
which the dividends are paid.

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

Article means income from shares, 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.

(4) Notwithstanding the provisions of pa�

ragraph (2) as long as Cyprus does not

impose tax at source on dividends divi�

dends paid by a company which is a resident
of Cyprus to a resident of Sweden shall not be
subject to any tax imposed by Cyprus in ex�
cess of the tax imposed with respect to the

profits or earnings out of which such divi�

dends are paid. An individual resident of

Sweden shall be entitled to a refund of any

1206

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 f�r skatten inte

�verstiga

a) 5 procent av utdelningens bruttobelopp,

om den som har r�tt till utdelningen �r ett

bolag (med undantag f�r handelsbolag) som

direkt beh�rskar minst 25 procent av det ut�

betalande bolagets kapital,

b) 15 procent av utdelningens bruttobelopp

i �vriga fall.

De beh�riga myndigheterna i de avtalsslu�

tande staterna skall tr�ffa �verenskommelse

om s�ttet att genomfora dessa begr�nsningar.

Denna punkt ber�r inte bolagets beskatt�

ning for vinst av vilken utdelningen betalas.

3. Med uttrycket "utdelning" forst�s i den�

na artikel inkomst av aktier, gruvaktier, stif-
tarandelar eller andra r�ttigheter, som inte �r

fordringar, med r�tt till andel i vinst, samt
inkomst av andra andelar i bolag, som enligt
lagstiftningen i den stat d�r det utdelande

bolaget har hemvist vid beskattningen be�

handlas p� samma s�tt som inkomst av ak�
tier.

4. S� l�nge som n�gon k�llskatt p� utdel�

ning inte tas ut i Cypern, �r, utan hinder av

best�mmelserna i punkt 2, utde lning fr�n bo�

lag med hemvist i Cypern till person med
hemvist i Sverige undantagen fr�n vaije skatt

som tas ut i Cypern ut�ver skatt p� den vinst
av vilken utdelningen betalas. En fysisk per�
son med hemvist i Sverige �r ber�ttigad att

�terf� cypriotisk skatt som utg�tt p� den

vinst av vilken utdelningen betalas i den m�n

i. ^ '

�

Cyprus tax imp osed with re spect to the pro�
fits or earnings out of which a dividend is
paid, to the extent that the said tax excee ds
the individual's tax liability in Cyprus.

(5) Notwithstanding the provisions of pa�

ragraph (1), dividends paid by a company

which is a resident of Cyprus 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 companies had been Swedish
companies. This exemption shall not apply

unless

(a) the profits out of which the dividends

are paid have been subjected to the normal

corporate tax in Cyprus or an income tax
comparable thereto, or

(b) the dividends paid by the company

which is a resid ent of Cy prus consist wholly

or almost wholly of dividends which that

company has received, in the yea r or previo�

us years, in respect of shares held by it in a

company which is a resid ent of a third State
and which would have been exempt from

Swedish tax if the sha res in resp ect of w hich

they are paid had been held directly by the

company which is a resident of Sweden.

(6) The provisions of paragraphs (1) and

(2) shall not apply if the bene ficial owner of
the dividends, being a resident of a Contract�

ing State, carries on business in the other
Contracting State of which the company

paying the dividends is a resident, th rough a
permanent establishment situated therein, or

performs in that other State independent per�

sonal services from a fixed base situated

therein, and the holding in respe ct of whic h

the dividends are paid is effe ctively connec�
ted 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.

SFS 1989:686

skatten �verstig er den som han sj�lv skulle

haft att erl�gga i Cypern.

5. Utdelning fr�n bolag med hemvist i Cy �

pern till bolag med hemvist i Sveri ge skall,

utan hinder av best�mmelserna i punkt 1,

vara undantagen fr�n beskattnin g i Sverige i

den m�n utdelningen skulle ha varit undanta�
gen fr�n beskattning enligt svensk lag om
b�da bolagen varit svenska bolag. S�dan
skattebefrielse medges dock endast

a) om den vinst av vilken utdelningen beta�

las underkastats den normala cypriotiska in�

komstskatten for bolag eller d�rmed j�mf� r�

lig inkomstskatt, eller

b) den utdelning som betalas av bolaget

med hemvist i Cypern uteslutande eller s�

gott som uteslutande utg�rs av utdelning vil�

ken detta bolag under ifr�gav arande �r eller
tidigare �r mottagit p� aktier eller andelar,

som bolaget innehar i ett bolag med hemvist i
en tredje stat, och vilk en skulle ha varit un�
dantagen fr�n svensk skatt om de aktier eller

andelar p� vilka utdelningen betalas hade in�

nehafts direkt av bolaget med hemvist i Sve�
rige.

6. Best�mmelserna i punkterna 1 och 2

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

ningen har hemvist i en avtalsslutande stat

och bedriver r�relse i den andra avtalsslutan�
de staten, d�r bolaget som beta lar 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 stadig va�

rande anordning, samt den andel p� grund av
vilken utdelningen betalas �ger verkligt sam�
band med det fasta driftst�llet eller den sta�

digvarande anordningen. I s�dant f all till�m�
pas best�mmelserna i artikel 7 res pektive ar�
tikel 14.

1207

�

SFS 1989:686

(7) Where a company which is a resident of

a Contracting State derives profits or income
from the other Contracting State, that other

State may not impose any tax on the divi�

dends paid by the company, except insofar as

such dividends are paid to a resident of that
other State or insofar as the holding in res�

pect of which the 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.

7. 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 11

Interest

(1) Interest arising in a Contracting State and

paid to a resident of the other Contracting

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 10

per cent of the gross amount of the interest.

The competent authorities of the Contracting
States shall by mutual agreement settle the

mode of application of this limitation.

(3) Notwithstanding the provisions of pa�

ragraph (2), interest arising in a Contracting

State and derived by the Government of the

other Contracting State, including political
subdivisions and local authorities thereof,

the Central Bank of that other Contracting

State or any governmental financial institu�

tion shall be exempt from tax in the first-

mentioned Contracting State.

(4) For the purposes of paragraph (3), the

terms "the Central Bank" and "governmen�
tal financial institution" mean:

Artikel 11

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

stat och som betalas till person med hemvist i

den andra avtalsslutande staten, f�r beskattas

i denna andra 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 10 procent av r�ntans brutto�

belopp. De beh�riga myndigheterna i de av�
talsslutande staterna skall tr�ffa �verenskom�
melse om s�ttet att genomf�ra denna be�

gr�nsning.

3. Utan hinder av best�mmelserna i pu nkt

2, skall r�nta som h�rr�r fr�n en avtalsslutan�
de stat och som uppb�rs av den andra avtals�

slutande statens regering, dess politiska un�
deravdelningar och lokala myndigheter d�ri
inbegripna, riksbank eller statlig finansinr�tt�

ning vara undantagen fr�n skatt i den f�rst�

n�mnda avtalsslutande staten.

4. Vid till�mpningen av punkt 3 har uttryc�

ken "riksbank" och "statlig finansinr�ttning"
f�ljande betydelse:

1208

�

SFS 1989:686

(a) In the case of Cyprus:

(i) the Central Bank of Cyprus and
(ii) such other governmental financial in�

stitution as may be agreed upon from time

to time between the competent authorities

of the two Contracting States;
(b) In the case of Sweden:

(i) the Central Bank of Sweden or the

Swedish National Debt Office and

(ii) such other governmental financial in�

stitution as may be agreed upon from time

to time between the competent authorities
of the two Contracting States.
(5) The term "interest" as used in this Ar�

ticle means income from debt-claims of every

kind, whether or not secured by mortgage

and whether or not carrying a right to partici�

pate in the debtor's profits, and in particular,
income from government securities and inco�
me from bonds or debentures, including pre�
miums and prizes attachin g to such securi�

ties, bonds or debentures. Penalty charges for

late payments shall not be regarded as inte�

rest for the purpose of this Article.

(6) The provisions of paragraphs (1) and

(2) shall not appl y 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 permanen t establishment situated
therein, or performs in that other State inde�

pendent perso nal services from a fixed base

situated therein, and the debt-claim in res�

pect of which the interest is paid is effectively

connected with such permanent establish�

ment or fixed base. In such case the provi�

sions of Article 7 or Article 14, as the case

may be, shall apply.

(7) Interest shall be deem ed 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,

a) i Cypern:

1) Cyperns riksbank och

2) statlig finansinr�ttning som de beh�ri�

ga myndig heterna i de avtalsslutande sta�

terna kommit �verens om,

b) i Sverige:

1) Sveriges riksbank eller riksg�ldskonto�

ret och

2) statlig finansinr�ttning som de beh�ri�

ga myndig heterna i de avtalsslutande sta�
terna kommit �verens om.

5. 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�r ens vinst eller inte.
Uttrycket �syftar s�rs kilt inkomst av v�rde�
papper, som utf�rdats av staten, och inkomst

av obligationer eller debentures, d�ri inbe�
gripna agiobelopp och vinster som h�nf�r sig
till s�dana v�rdepapper, obligationer eller de�

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

6. 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�lvs t�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 det fasta driftst�llet

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

respektive artikel 14.

7. 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

1209

�

SFS 1989:686

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 pa id 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.

(8) 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
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.

Article 12

Royalties

(I) Royalties arising in a Contracting State
and paid to a resident of the other Contract�
ing State shall be taxable only in that other
State if such resident is the beneficial owner
of the royalties.

(2) The term "royalties" as used in this

Article means payments of any kind received

as a consideration for the use of, or the right

to use, any copyright of literary, artistic or
scientific work including cinematograph

films and films or tapes for radio or televi�

sion broadcasting, any patent, trade mark,
design or model, plan, secret formula or pro�
cess, or for information concerning industri�
al, commercial or scientific experience.

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 i
samband med vilken den skuld uppkommit

p� vilken r�ntan betalas, och r�ntan belastar

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

varande anordningen finns.

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

mellan utbetalaren och den som har r�tt till
r�ntan eller mellan dem b�da och annan per�

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

ran f�r vilken r�ntan betalas, �verstiger det
belopp som skulle ha avtalats mellan utbeta�

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

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

best�mmelserna i denna artikel endast p�

sistn�mnda belopp. I s�dant fall beskattas
�verskjutande belopp enligt lagstiftningen i

vardera avtalsslutande staten med iakttagan�

de av �vriga best�mmelser i detta avtal.

Artikel 12

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

stat och som betalas till person med hemvist i
den andra avtalsslutande staten, beskattas
endast i denna andra stat, om personen i
fr�ga har r�tt till royaltyn.

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

artikel vaije slags betalning som mottas s�
som ers�ttning f�r nyttjandet av eller f�r r�t�

ten att nyttja upphovsr�tt till litter�rt, konst�
n�rligt eller vetenskapligt verk, h�ri inbegri�

pet biograffilm och film eller inspelning f�r
radio-eller televisionss�ndning, patent, varu�
m�rke, m�nster eller modell, ritning, hemligt

recept eller hemlig tillverkningsmetod eller
f�r upplysning om erfarenhetsr�n av indu�

striell, kommersiell eller vetenskaplig natur.

1210

�

SFS 1989:686

(3) The provisions of paragraph (I) shall

not apply if the beneficial owner of the royal�

ties, being a resident of a Contracting State,

carries on business in the other Contracting

State in which the royalties arise, through a

permanent establishment situated therein, or

performs in that other State independent per�

sonal services from a fixed base situated

therein, and the right or property in respect

of which the royalties are paid is effectively
connected with such permanent establish�

ment or fixed base. In such case the provi�

sions of Article 7 or Article 14, as the case

may be, shall apply.

(4) Where, by reas on of a special relation�

ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the royalties,

having regard to the use, right or information
for which they are paid, exceeds the amount
which would have been agreed upon by the

payer and the beneficial owner in the absence

of such relationship, the provisions of this
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.

Article 13

Capital gains

(I) Gains derived by a resident of a Contract�

ing State from the alienation of immovable
property referred to in Article 6 and situated

in the other Contracting State, or from the

alienation of shares in a company the assets
of which consist principally of such property,
may be taxed in that other State.

(2) Gains from the alienation of movable

property forming part of the business proper�
ty of a permanent establishment which an

enterprise of a Contracting State has in the

3. Best�mmelserna i punkt 1 till�mpas

inte, om den som har r�tt till royaltyn 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�ndig yrkesverk�

samhet i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den r�ttighet

eller egendom i fr�ga om vilken royaltyn be�

talas �ger verkligt samband med det fasta

driftst�llet eller den stadigvarande anord�

ningen. I s� dant fall till�mpas best�mmelser�
na i ar tikel 7 respektive artikel 14.

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

mellan utbetalaren och den som har r�tt till
royaltyn eller mellan dem b�da och annan
person royaltybeloppet, med h�nsyn till det
nyttjande, den r�tt eller den upplysning for
vilken royaltyn betalas, �verstiger det belopp

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

bindelser inte f�relegat, till�mpas best�m�
melserna i denna artikel endast p� sistn�mn�
da belopp. I s�dant fall beskattas �verskju�
tande belopp enligt lagstiftningen i vardera
avtalsslutande staten med iakttagande av �v�

riga best�mmelser i detta avtal.

Artikel 13

Realisationsvinst

.1. Vinst, som person med hemvist i en avtals�

slutande stat f�rv�rvar p� grund av �verl�tel�
se av s�dan fast egendom som avses i a rtikel
6 och som �r bel�gen i den andra avtalsslu�

tande staten eller p� grund av �verl�telse av

aktier i ett bolag, vars huvudsakliga tillg�ngar
utg�rs av s�dan fast egendom, f�r beskattas i
denna andra stat.

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

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

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

avtalsslutande stat har i den andra avtalsslu-

1211

�

SFS 1989:686

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 a resident of a Con�

tracting 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.

With respect to gains derived by th e Swe�

dish, Danish and Norwegian air transport
consortium Scandinavian Airlines System

(SAS), the provisions of this paragraph shall

apply only to such portion of the gains as
corresponds to the participation held in that
consortium by AB Ae rotransport (ABA), the

Swedish partner of Scandinavian Airlines Sy�
stem (SAS).

(4) Gains from the alienation of any pro�

perty other than that referred to in para�

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

the Contracting State of which the alienator
is a resident.

(5) In the case of an individual who has

been a resident of a Contracting State and
who has become a resident of the other Con�
tracting State, the provisions of paragraph (4)
shall not affect the right of the first-mentio�

ned State to tax gains from the alienation of

any property derived by such an individual at

any time during the seven years next fol�
lowing the date on which the individual has
ceased to be a resident of the first-mentioned
State.

tande staten, eller av l�s egendom h�nf�rlig
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 p�
grund av �verl�telse av s�dant fast driftst�lle
(f�r sig eller tillsammans med hela f�retaget)
eller av s�dan stadigvarande anordning.

3. Vinst, som person med hemvist i en

avtalsslutande stat f�rv�rvar p� grund av

�verl�telse av skepp eller luftfartyg som an�

v�nds i internationell trafik eller l�s egendom

som �r h�nf�rlig till anv�ndningen av s�dana
skepp eller luftfartyg, beskattas endast i den�

na stat.

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

tiet Scandinavian Airlines System (SAS)
till�mpas best�mmelserna i den na punkt en�
dast i fr�ga o m den del av vinsten som mot�

svarar den andel i k onsortiet vilken innehas
av AB Aerotransport (ABA), den svenske del�
�garen i Scandinavian Airlines System (SAS).

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

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

5. 1 det fall d� en fysisk person har haft

hemvist i en avtalsslutande stat och f�tt
hemvist i den andra avtalsslutande staten p�
verkar best�mmelserna i punkt 4 inte den

f�rstn�mnda statens r�tt att beskatta s�dan

vinst p� grund av �verl�telse av egendom

som s�dan person uppb�r vid n�got tillf�lle

under de sju �r som f�ljer n�rmast efter det
personen upph�rt att ha hemvist i den f �rst�
n�mnda staten.

1212

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SFS 1989:686

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 un�

less he has a fixed base regularly available to

him in the other Contracting State for the
purpose of performing his activities. If he has
such a fixed base, the income may be taxed in
the other State but only so much of it as is
attributable to that fixed base.

(2) The term "professional services" inclu�

des especially independent scientific, litera�

ry, artistic, educational or teaching activities

as well as the independent activities of physi�
cians, lawyers, engineers, architects, dentists
and accountants.

Article 15
Dependent personal services
(1) Subject to the provisions of Articles 16,
18, 19 and 20, salaries, wages and other si�
milar 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 Sta�

te for a period or periods not exceeding in the

aggregate 183 days within any period of 12

months, and

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 om han inte
i de n andra avtalsslutande staten har stadig�

varande anordning, som regelm�ssigt st�r till

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

Om han har s�dan stadigvarande anordning,
f�r inkomsten beskattas i denna andra stat

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

1ig till denna stadigvarande anordning.

2. Uttrycket "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.

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16,

18, 19 och 20 f�ranleder annat, beskattas l�n

och annan liknande ers�ttning (med undan�
tag 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 pu nkt

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 an dra staten un�

der tidrymd eller tidrymder som sammanlagt

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

1213

�

SFS 1989:686

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

half of, an employer who is not resident of

the other State, and

manent establishment or a fixed base which
the employer has in the other State.

(3) Notwithstanding the preceding provi�

sions of this Article, remuneration derived in

respect of an employment exercised aboard a

ship or aircraft operated in international traf�

fic by an enterprise of a Contracting State,

may be taxed in that State. Where a resident

of Sweden derives remuneration in respect of
an employment exercised aboard an aircraft

operated in international trafiic by the air

transport consortium Scandinavian Airlines

System (SAS), such remuneration shall be

taxable only in Sweden.

Article 16
Directors' fees

Directors' fees and other similar payments

derived by a resident of a Contracting State
in his capacity as a member of the board of
directors of a company which is a resident of

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

Article 17

Artistes and athletes
(1) Notwithstanding the provisions of Artic�
les 14 and 15, income derived by a resident of
a Contracting State as an entertainer, such as
a 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

1214

b) ers�ttningen betalas av eller p� uppdrag

av arbetsgivare som inte har hemvist i denna
andra stat, 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 f�r ers�ttning f�r arbete,
som utf�rs ombord p� skepp eller luftfartyg
som anv�nds i internationell trafik av f�retag

i en avtalsslutande stat, beskattas i denna

stat. Om person med hemvist i Sverige upp�

b�r inkomst av arbete, vilket utf�rs ombord

p� ett luftfartyg som anv�nds i internationell

trafik av konsortiet Scandinavian Airlines
System (SAS), be skattas inkomsten endast i
Sverige.

Artikel 16

Styrelsearvode

Styrelsearvode och annan liknande ers�tt�

ning, som person med hemvist i en avtalsslu�
tande stat uppb�r i egenskap av medlem i

styrelse eller annat liknande organ i bolag

med hemvist i den andra avtalsslutande sta�
ten, f�r beskattas i denna andra stat.

Artikel 17

Artister och idrottsm�n

1. Utan hinder av best�mmelserna i artiklar�
na 14 och 15 f�r inkomst, som person med
hemvist i en avtalsslutande 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

�

SFS 1989:686

15, be taxed in the Contracting State in which
the activities of the entertainer or athlete are

exercised.

Article 18

Government service

(l)(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 pension 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
individual is a resident of, and a national of,

that State.

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

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
authority thereof.

Article 19

Students

A st udent or business apprentice who is or
was im mediately before visiting a Contract�
ing State, a resident of the other Contracting

avtalsslutande stat d�r artisten eller idrotts�

mannen ut�var verksamheten.

Artikel 18

Offentlig tj�nst

1. a) Ers�ttning (med undantag for pension),

som b�talas av en avtalsslutande stat, dess
politiska underavdelningar eller lokala myn�
digheter till fysisk person p� grund av arbete

som utlRirs i denna stats, dess politiska under�
avdelningars eller lokala myndigheters tj�nst,

beskattas endast i denna stat.

b) S�dan ers�ttning beskattas emellertid

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

1) �r medborgare i denna stat, eller

2) inte fick hemvist i denna stat uteslu�

tande for 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 utf�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

personen i fr�ga har hemvist och �r medbor�

gare i denna stat.

3. Best�mmelserna i artiklarna 15, 16 och

20 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.

Artikel 19

Studerande

Studerande eller aff�rspraktikant, som har el�

ler omedelbart fore vistelse i en avtalsslutan�
de stat hade hemvist i den andra avtalsslu-

I2I5

�

SFS 1989:686

State and who is present in the first-mentio�

ned Contracting State solely for the purpose

of his education or training shall be exempt

from tax in that Contracting State with res�

pect to:

(a) payments received from sources outside

that Contracting State for the purpose of his
maintenance, education or training; and

(b) income from personal services perfor�

med in that Contracting State provided that
the income does not exceed 10 000 Swedish

kronor or its equivalent in Cyprus pounds for

any taxable year.

The benefits provided under sub-para-

graph (b) shall extend only for such period of
time as is reasonably necessary to complete
the education or training, but shall in no

event exceed a period of seven consecutive
years.

Article 20

Oiher 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 inco�

me, being a resident of a Contracting State,

carries on business in the other Contracting
State through a permanent establishment si�

tuated therein, or performs in that other Sta�
te independent personal services from a fixed

base situated therein, and the right or proper�
ty in respect of which the income is paid is

effectively connected with such permanent
establishment or fixed base. In such case the

provisions of Article 7 or Article 14, as the

case may be, shall apply.

(3) Notwithstanding the provisions of pa�

ragraphs (1) and (2), items of income of a

tande staten och som vistas i den f�rstn�mn�
da avtalsslutande staten uteslutande for sin
undervisning eller utbildning, beskattas inte i
denna avtalsslutande stat for

a) belopp, som betalas till honom fr�n

k�llor utanf�r denna stat for hans uppeh�lle,
undervisning eller utbildning, och

b) inkomst av arbete som utf�rs i denna

avtalsslutande stat, om inkomsten inte under

n�got beskattnings�r �verstiger 10 000 svens�
ka kronor eller motv�rdet i cypriotiska pund.

Skattebefrielse enligt b) ovan medges en�

dast f�r den tid som sk�ligen erfordras f�r att

fullborda utbildningen eller praktiken, men
f�r inte i n�got fall avse l�ngre tidrymd �n sju

p� varandra f�ljande �r.

Artikel 20

Annan inkomst
1. Inkomst som person med hemvist i en

avtalsslutande stat f�rv�rvar och som inte

behandlas i foreg�ende artiklar 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 f�r 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 de nna andra stat fr�n d�r
bel�gen s tadigvarande anordning, samt den

r�ttighet eller egendom p� grund av vilken
inkomsten betalas �ger verldigt samband
med det fasta driftst�llet eller den stadigva�

rande anordningen. I s�dant fall till�mpas
best�mmelserna i artik el 7 respektive artikel

14.

3. Inkomst vilken inte behandlas i foreg�

ende artildar av detta avtal, som person med

1216

�

SFS 1989:686

resident 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.

(4) Items of income dealt with in this Artic�

le shall be deemed to arise in a Contracting
State when the payer is that State itself, a

political subdivision, a local authority, or a
resident of that State or when the income is
paid under the social security legislation of

that State.

Article 21

Elimination of double taxation

(1) In the case of Cyprus, double taxation
shall be avoided as follows:

(a) Subject to the provisions of Cyprus tax

Law regarding credit for foreign tax, there

shall be allowed as a credit against Cyprus tax

payable in respect of any item of income or
chargeable gains derived from Sweden the

Swedish tax paid under the laws of Sweden

and in accordance with this Convention. The
credit shall not however exceed that part of
the Cyprus tax, as computed before the credit
is given, which is appropriate to such items of
income or chargeable gains.

(b) Where such income or chargeable gain

is a dividend paid by a company which is a

resident of Sweden to a company which is a
resident of Cyprus and which owns directly

at least 25 per cent of the capital of the Swe�

dish company, the credit shall take into ac�

count (in addition to any Swedish tax on
dividends) the Swedish tax payable in respect
of its profits by the company paying the divi�
dends, and which is attributable to that capi�
tal.

(2) In the case of Sweden, double taxation

shall be avoided as follows;

(a) Subject to the provisions of (b) below,

where a resident of Sweden derives income
which under the laws of Cyprus and in accor-

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 o ch 2, beskattas i denna andra

stat.

4. Inkomst som behandlas i denna artikel

anses h�rr�ra fr�n en avtalsslutande stat, om

utbetalaren �r den staten sj�lv, politisk un�
deravdelning, lokal myndighet eller person
med hemvist i de nna stat eller d� inkomsten
betalas enligt socialf�rs�kringslagstiftningen
i denna stat.

Artikel 21

Undanr�jande av dubbelbeskattning
1. I Cypern undviks dubbelbeskattning p�

f�ljande s�tt:

a) I enlighet m ed best�mmelserna i cyprio-

tisk lagstiftning om avr�kning av utl�ndsk

skatt, skall fr�n cypriotisk skatt p� inkomst
eller skattepliktig realisationsvinst som h�r�

r�r fr�n Sverige avr�knas den svenska skatt

som erlagts enligt svensk lag och i enlighet

med detta avtal. Avr�kningsbeloppet skall

emellertid inte �verstiga den del av den cyp-

riotiska skatten, ber�knad utan s�dan avr�k�
ning, som bel�per p� s�dan inkomst eller

skatteplilctig realisationsvinst.

b) I fall d� s�dan inkomst eller skattepliktig

realisationsvinst utg�rs av utdelning fr�n ett
bolag med hemvist i Sverige till ett bolag med
hemvist i Cypern, som direkt �ger minst 25%

av det svenska bolagets kapital, medr�knas

vid avr�kningen (f�rutom vaije svensk skatt
p� utdelningen) den svenska skatt som det
utdelande bolaget erl�gger p� sin inkomst och

som �r h�nf�rlig till detta kapital.

2. I Sverige undviks dubbelbeskattning p�

f�ljande s�tt:

a) Om en person med hemvist i Sverige

f�rv�rvar inkomst som enligt cypriotisk lag�

stiftning och i enlighet med best�mmelserna i

1217

�

SFS 1989:686

dance with the provisions of this Convention

may be taxed in Cyprus, Sweden shall allow
- subject to the provisions of the law of

Sweden concerning c redit for foreign tax (as

it may be amended from time to time with�

out changing the general principle hereof)

as a deduction from the tax on such income,

an amount equal to the Cyprus tax paid in

respect of such income.

(b) Where a resident of Sweden derives

income which, in accordance with the provi�

sions of Article 7 or Article 14, may be taxed
in Cyprus, Sweden shall exempt such income

from tax provided that the principal part of
the income of the permanent establishment

or fixed base arises from business activities,

other than the management of securities and

other similar property, and such activities are
carried on within Cyprus through the perma�

nent establishment or the fixed base.

come which shall be taxable only in Cyprus
in accordance with the provisions of this

Convention or shall be exempt from Swedish
tax in accordance with sub-paragraph (b) of

this paragraph, Sweden may, when determin�

ing the graduated rate of Swedish tax, take

into account the income which shall be tax�

able only in Cyprus or shall be exempt from

Swedish tax, respectively.

(d) For purposes of deduction from the tax

referred to in sub-paragraph (a)

(i) where dividends are exempt from any

tax in Cyprus in addition to the tax charge�

able on the profits or income of the compa�

ny, or are taxed in Cyprus at a rate lower

than 20 per cent of the gross amount of

such dividends, the amount of Cyprus tax

shall be deemed to be 20 per cent of the
gross amount of such dividends;

(ii) where the rate of Cyprus tax on inte�

rest to which paragraph (2) of Article 11

1218

detta avtal f�r beskattas i Cypern, skall Sveri�

ge, s�vida inte best�mmelserna i b) nedan
f�ranleder annat, med b eaktande av best�m�
melserna i svensk lagstiftning r�rande avr�k�

ning av utl�ndsk skatt s�som den kan
komma att �ndras fr�n tid till annan utan att

den allm�nna princip som anges h�r �ndras

- fr�n denna persons svenska inkomstskatt

avr�kna ett belopp motsvarande den cyprio-

tiska skatt som betalats p� denna inkomst.

b) Om en person med hemvist i Sverige

uppb�r inkomst som enligt best�mmelserna i

artikel 7 eller artikel 14 f�r beskattas i Cy�
pern, skall Sverige undanta inkomsten fr�n

skatt, under f�ruts�ttning att den �verv�gan�
de delen av inkomsten fr�n det fasta driftst�l�
let eller den stadigvarande anordningen h�r�

r�r fr�n annan verksamhet �n f�rvaltning av
v�rdepapper eller annan liknande egendom

och verksamheten i fr�ga bedrivs i Cypern
fr�n det fasta driftst�llet eller den stadigva�
rande anordningen.

c) I fall d� en person med hemvist i Sverige

uppb�r inkomst som enligt best�mmelserna i
detta avtal beskattas endast i Cypern eller

skall undantas fr�n svensk skatt enligt punkt
b) ovan, f�r Sverige, vid fastst�llandet av

skattesatsen for svensk progressiv skatt, be�

akta den inkomst som beskattas endast i Cy�

pern respektive �r undantagen fr�n svensk

skatt.

d) Vid den neds�ttning av skatten som av�

ses i pun kt a) skall,

l) i fall d� utdelning undantas fr�n skatt

i Cypern ut�ver den skatt som utg�r p�
bolagets vinst eller inkomst eller beskattas i

Cypern med en skattesats som understiger

20% av utdelningens bruttobelopp, den

cypriotiska skatten anses utg�ra 20 % av

utdelningens bruttobelopp.

2) i fa ll d� s�dan r�nta p� vilken best�m�

melserna i artikel 11 punkt 2 till�mpas be-

; "

�

SFS 1989:686

applies is reduced below 15 per cent of the

gross amount of such interest, the amount
of Cyprus tax shall be deemed to be 15 per

cent of the gross amount of such interest.

The provisions of this sub-paragraph shall

apply for the first seven years for which this
Convention is effective. The competent au�

thorities shall consult each other in order to
determine whether such period shall be ex�
tended.

(3) Where under any provision of this

Convention income or chargeable gains are

relieved from tax in one of the. Contracting

States and, under the law in force in the other

Contracting State, a person, in respect of the
said income or chargeable gains, is subject to

tax by reference to the amount thereof which
is remitted to or received in that other Con�

tracting State and not by r eference to the full
amount thereof, then the relief to be allowed

under this Convention in the first-mentioned

Contracting State shall apply only to so much
of the income or chargeable gains as is remit�
ted to or received in the other Contracting

State.

(4) For the purposes of this Article, income

of a resident of a Contracting State which is

taxed in the other Contracting State in accor�

dance with this Convention shall be deemed
to be derived from that other State.

Article 22
Non-discrimination

(1) Nationals of a Contracting State shall not
be subjected in the other Contracting State to

any taxation or any requirement connected
therewith, which is other or more burdenso�
me than the taxation and connected require�
ments to which nationals of that other State
in the same circumstances are or may be

subjected. This provision shall, notwith�
standing the provisions of Article 1, also app-

skattas i Cypern med en skattesats som

understiger 15 % av r�ntans bruttobelopp,
den cypriotiska skatten anses utg�ra 15 %
av r�ntans bruttobelopp.

Best�mmelserna i denna punkt g�ller de

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

pas. De beh�riga myndigheterna skall �ver�

l�gga med varandra for att best�mma om
denna tidrymd skall utstr�ckas.

3.1 fall d� enligt best�mmelse i d etta avtal

beskattningen av inkomst eller skattepliktig
realisationsvinst lindras i en avtalsslutande

stat och en fysisk perso n enligt g�llande lag�
stiftning i den andra avtalsslutande staten

beskattas for s�dan inkomst eller skatteplik�
tig realisationsvinst till den del den �verfors
till eller mottages i denna andra avtalsslutan�

de stat och inte for hela dess belopp, skall den
skattelindring som enligt detta avtal medges i
den f�rstn�mnda avtalsslutande staten avse
endast den del av inkomsten eller den skat�

tepliktiga realisationsvinsten som �verfors
till eller mottages i den andra avtalsslutande

staten.

4. Vid till�mpningen av denna artikel skall

inkomst som tillkommer en person med
hemvist i en avtalsslutande stat och som be�

skattas i den andra avtalsslutande staten i
enlighet med detta avtal, anses h�rr�ra fr�n

k�lla i denna andra stat.

Artikel 22
F�rbud mot diskriminering
1. Medborgare i en avtalsslutande stat skall
inte i den andra avtalsslutande staten bli
forem�l for 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. Utan hinder

av best�mmelserna i artikel 1 till�m pas den-

1219

�

SFS 1989:686

ly to persons who are not residents of one or
both of the Contracting States.

(2) The taxation on a permanent establish�

ment which an enterprise of a Contracting

State has in the other Contracting State shall

not be less favourably levied in that other

State than the taxation levied on enterprises
of that other State carrying on the same ac�

tivities.

This provision shall not be construed as

obliging a Contracting State to grant to resi�

dents of the other Contracting State any per�

sonal allowances, reliefs and reduction for
taxation purposes on account of civil status

or family responsibilities which it grants to
its own residents.

(3) Except where the provisions of para�

graph (I) of Article 9, paragraph (8) of Article

11, or paragraph (4) 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 t hey had been
paid to a resident of the first-mentioned Sta�
te. Similarly, any debts of an enterprise of a
Contracting State to a resident of the other

Contracting State shall, for the purpose of

determining the taxable capital of such en�
terprise, be deductible under the same condi�

tions as if they had been contracted to a resi�
dent of the first-mentioned State.

(4) Enterprises of a Contracting State, the

capital of which is wholly or partly owned or

controlled, directly or indirectly, by one or

more residents of the other Contracting 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-

na best�mmelse �ven p� person som inte har

hemvist i en avtalsslutande stat eller i b�da

avtalsslutande staterna.

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

retag i en 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 best�mmelse anses inte medf�ra

skyldighet f�r en avtalsslutande stat att med�
ge person med h emvist i den andra avtalsslu�

tande staten s�dant personligt avdrag vid be�

skattningen eller s�dan skattebefrielse eller
skatteneds�ttning p� grund av civilst�nd eller

f�rs�ijningsplikt mot familj som medges per�

son med hemvist i den egna staten.

3. Utom i de fall d� b est�mmelserna i arti�

kel 9 punkt 1, artikel 11 punkt 8 eller artikel
12 punkt 4 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. P� samma s�tt �r skuld

som f�retag i en avtalsslutande stat har till

person med hemvist i den andra avtalsslutan�

de staten avdragsgill vid best�mmandet av

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

het p� samma villkor som skuld 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-

1220

�

SFS 1989:686

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

(5) The provisions of this Artide shall,

notwithstanding the provisions of Artide 2,

apply to taxes of every kind and description.

nande f�retag i den f�rstn�mnda staten �r

eller kan bli underkastat.

5. Utan hinder av best�mmelserna i artikel

2 till�mpas best�mmelserna i f�revarande ar�
tikel p� skatter av vaije slag och beskaffen�

het.

Artide 23
Mutual agreement procedure
(1) Where a person considers that the actions

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 22, to that of the Contrac�

ting 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 endea�

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

satisfactory solution, to resolve the case by

mutual agreement with the competent auth�

ority of the other Contracting State, with a

view to the avoidance of taxation which is

not in accordance with the Convention. Any
agreement reached shall be implemented

notwithstanding any time limits in the do�
mestic law of the Contracting States.

(3) The competent authorities of the Con�

tracting States shall endeavour to resolve by

mutual agreement any difficulties or doubts

arising as to the interpretation or application

of the Convention. They may also consult

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

Artikel 23
F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande

stat eller b�da avtalsslutande staterna vidta�
git �tg�rder som f�r honom medf�r eller

kommer att medf�ra beskattning som strider
mot best�mmelserna i detta avtal, kan han,
utan att detta p�verkar hans r�tt att anv�nda

sig av de r�ttsmedel som finns i dessa staters

interna r�ttsordning, framl�gga saken f�r den

beh�riga myndigheten i den avtalsslutande

stat d�r han har hemvist eller, om fr�ga �r om

till�mpning av artikel 22 punkt 1, i d en av�
talsslutande stat d�r han �r medborgare. Sa�
ken 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 stri�
der mot avtalet. �verenskommelse som tr�f�
fas genomf�rs utan hinder av tidsgr�nser i de

avtalsslutande statemas interna lagstiftning.

3. De beh�riga myndigheterna i d e 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.

40-SFS 1989

1221

�

SFS 1989:686

(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.

Article 24

Exchange of information

(I) 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. The exchange of information is
not restricted by Article 1. Any information
received by a Contracting State shall be trea�

ted as secret in the same manner as informa�

tion obtained under the domestic laws of that

State and shall be disclosed only to persons or
authorities (including courts and administra�

tive bodies) concerned with the assessment

or collection of, the enforcement or prosecu�
tion in respect of, or the determination of

appeals in relation to, the taxes covered by
the Convention. Such persons or authorities

shall use the information only for such pur�

poses. They may disclose the information in
public court proceedings or in judicial deci�

sions.

(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 ob�

tainable under the laws or in the normal

course of the administration of that or of the

other Contracting State;

disclose any trade, business, industrial, com-

4. De beh�riga myndigheterna i de avtals�

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

se med varandra f�r att till�mpa avtalet i de

fall som angivits i f�reg�ende punlcter.

Artikel 24

Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtalsslu�
tande 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. Utbytet av upplys�

ningar begr�nsas inte av artikel 1. Upplys�
ningar som en avtalsslutande stat mottagit

skall behandlas s�som hemliga p� samma s�tt
som upplysningar, som erh�llits enligt den

interna lagstiftningen i denna stat, och f�r
yppas endast f�r personer eller myndigheter

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

ter. Dessa personer eller myndigheter skall

anv�nda upplysningarna endast f�r s�dana

�ndam�l. De f�r yppa upplysningarna vid of�
fentlig r�tteg�ng eller i domstolsavg�randen.

2. Best�mmelserna i punkt I anses inte

medf�ra skyldighet f�r en avtalsslutande stat

att

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

fr�n lagstiftning och administrativ praxis i
denna avtalsslutande stat eller i den andra

avtalsslutande staten,

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

liga enligt lagstiftning eller sedvanlig admi�

nistrativ praxis i denna avtalsslutande stat

eller i den andra avtalsslutande staten,

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

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

1222

�

SFS 1989:686

mercial or professional secret or trade pro�

cess, or information, the diclosure of which
would be contrary to public policy (ordre
public).

Article 25

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.

Article 26

Entry into force

(1) This Convention shall be ratified and the
instruments of ratification shall be ex�
changed in Lxindon as soon as possible.

(2) The Convention shall enter into force

upon the exchange of instruments of ratifica�

tion and its provisions shall have eflfect on
income derived on or after the first day of

January 1988.

Article 27

Termination

This Convention shall remain in force until

terminated by a Contracting State. Either
Contracting State may terminate the
Convention at any time after 5 years from the

date on which the Convention enters into
force, provided that at least 6 months prior
notice has been given through diplomatic
channels. In such case, the Convention shall
cease to have effect on income derived on or

after the first day of January of the year next

following that in which the notice of termina�
tion is given.

In witness whereof the undersigned being

duly authorized thereto have signed the pre�
sent Convention and have affixed thereto
their seals.

hemlighet eller i n�ringsverksamhet nyttjat

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

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

(ordre public).

Artikel 25

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.

Artikel 26
Ikrafttr�dande

1. Detta avtal skall ratificeras och ratifika-
tionshandlingama skall utv�xlas i London

snarast m�jligt.

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

ratifikationshandlingama och dess best�m�
melser till�mpas p� inkomst som f�rv�rvas

den 1 januari 1988 eller senare.

Artikel 27

Upph�rande
1. Detta avtal f�rblir i kraft tills det s�gs upp

av en avtalsslutande stat. Vardera avtalsslu�

tande staten kan s�ga upp avtalet n�r som
helst efter utg�ngen av en tidrymd av fem �r,
r�knat fr�n dagen f�r ikrafttr�dandet, under
f�ruts�ttning att meddelande om upps�gning

skett p� diplomatisk v�g minst sex m�nader i

f�rv�g. I h �ndelse av s�dan upps�gning upp�

h�r avtalet att g�lla p� inkomst som f�rv�r�
vas fr�n och med den 1 ja nuari det �r som

f�ljer n�rmast efter det d� upps�gningen

skedde.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, under�
tecknat detta avtal och f�rsett detsamma

med sina sigill.

1223

�

SFS 1989:686

Done in London, this day of 25th of Octo�

ber 1988, in duplicate in the English langu�

age.

For the Kingdom of Sweden
Leif Leifland

Som skedde i London den 25 oktober 1988

i tv� exemplar, p� engelska spr�ket.

F�r Konungariket Sverige
Leif Leifland

For the Republic of Cyprus

Tassas Panayides

F�r Republiken Cypern

Tassas Panayides

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

P� regeringens v�gnar

LENA HJELM-WALLEN

�DD ENGSTR�M
(Finansdepartementet)

�

;

Viktiga lagar inom skatterätten

Fastighetstaxeringslag (1979:1152)
Inkomstskattelag (1999:1229)
Lag (1995:575) mot skatteflykt
Lag (1991:586) om särskild inkomstskatt för utomlands bosatta
Mervärdesskattelag (1994:200)
Skatteförfarandelag (2011:1244)

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SFS 1989:686

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