SFS 1991:1510

Start / Skatterätt / Lag (1991:1510) om dubbelbeskattningsavtal mellan Sverige och Barbados / SFS 1991:1510

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 SFS 1991:1510 om dubbelbeskattningsavtal mellan Sverige och utkom fr�n trycket Barbados; den l O december 1991 Utf�rdad den 28 november 1991. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�flfande skatter p� ink omst som Sverige och Barbados undertecknade den 1 juli 1991 skall g�lla som lag h�r i landet. Avtalets inneh�ll framg�r av bilaga till denna lag. ' Prop. 1991/92:11, SkU2, rskr. 4. ^^^9 � </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 1991:1510 2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa medf�r inslcr�nloiing av den skattskyldighet i Sverige som annars skulle f�religga. 3 � Om en person som �r bosatt i Sverige f�rv �rvar inkomst som enligt best�mmelserna i artikel 20 i avtalet beskattas endast i Barbados skall s�dan inkomst inte tas med vid taxeringen i Sverige. Taxeras personen i fr�ga till statlig inkomstskatt f�r annan inkomst som �r att h�nf�ra till f�rv�rvsinkomst skall dock f�ljande iakttas. F�rst utr�loias den statliga inkomstskatt som skulle ha p�f�rts om den skattskyldiges hela f�rv�rvsin� komst beskattats endast i Sverige. D�refter fastst�lls hur stor procent den s�lunda utr�knade skatten utg�r av hela den beskattningsbara inkomst p� vilken skatten ber�knats. Med den d�rmed erh�llna procentsatsen tas skatt ut p� den f�rv�rvsinkomst som skall beskattas i Sverige. F�rfarandet skall anv�ndas endast om detta leder till h�gre skatt. Convention between S weden and Barba� dos for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Sweden and Barbados, desiring to con� clude a Convention for the Avoidance of Double Taxation and the Prevention of Fis� cal Evasion with respect to Taxes on Income, have agreed as follows: Bilaga (�vers�ttning) Avtal mellan Sverige och Barbados for att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande skatter p� in� komst Sverige och Barbados, som �nskar ing� ett avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande skatter p� inkomst, har kommit �verens om f�ljande: Artide 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Con� tracting States. Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. Artide 2 Taxes covered (1) The taxes to which this Convention shall apply are: (a) In Sweden: (i) the State income tax (den statliga in� komstskatten), including the sailors' tax (sj�� mansskatten) and the coupon tax (kupong� skatten); Artikel 2 Skatter som omfattas av avtalet 1. De skatter p� vilka detta avtal till�mpas ar a) i Sverige: 1) den statliga inkomstskatten, sj�mans� skatten och kupongskatten d�ri inbegripna. 2830 � </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 1991:1510 (ii) the tax on the undistributed prof its of companies (ers�ttningsskatten) and the tax on distribution in connection with reduction of share capital or the winding up of a com� pany (utskiftningsskatten); (iii) the tax on public entertainers (bevill� ningsavgiften f�r vissa offentliga f�rest�ll� ningar); (iv) the communal income tax (den kom� munala inkomstskatten); and (v) the profit sharing tax (vinstdelnings� skatten) (hereinafter referred to as "Swedish tax"); (b) In Barbados: (1) the income tax (including premium in� come tax); (ii) the corporation tax (including tax on branch profits); and (iii) the petroleum winning operations tax (hereinafter referred to as "Barbados Tax"). (2) The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the taxes referred to in paragr aph (I). The com� petent authoritie s of the Contracting States shall notify each other of any substantive changes whi ch have been made in their re� spective taxation laws. 2) ers�ttningsskatten och utskiftningsskat� ten, 3) bevillningsavgiften f�r vissa offentliga f�rest�llningar, 4) den kommunala inkomstskatten, och 5) vinstdelningsskatten (i det f�ljande ben�mnda "svensk skatt"); b) i Barbados: 1) inkomstskatten (d�ri inbegripet in� komstskatt p� f�rs�kringspremier), 2) bolagsskatten (d�ri inbegripet skatt p� filialinkomster), och 3) petroleumutvinningsskatten (i det f�ljande ben�mnda "skatt som utta- gits i Barbados"). 2. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter undertecknandet av avtalet p�f�rs vid sidan av eller i st�llet f�r de skatter som anges i punkt 1. De beh� riga myndigheterna i de avtalsslutande staterna skall meddela varan� dra de v�sentliga �ndringar som vidtagits i respektive skattelagstiftning. Artide 3 General definitions (I) For the purposes of this Convention, unless the context otherwise requires: (a) the term "Sweden" means the King� dom of S weden and, when use d in a geo gra� phical sense, includes the nation al territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accord� ance with interna tional law ex ercises sover� eign rights or jurisdiction; (b) the term "Barbados" means the island of Barbados and the territori al waters there� of, including any area outside such territorial waters which in accordance with internation� al law and the laws of Barba dos is an area Artikel 3 Allm�nna definitioner 1) Om inte sammanhanget f�ranleder an� nat, har vid till �mpningen av detta avtal f�l� jande uttryck nedan angiven betydelse: a) "Sverige" �syftar Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geo � grafisk betydelse, Sveriges territorium, Sveri� ges territorialvatten och and ra havsomr�den �ver vilka Sverige, i �vere nsst�mmelse med folkr�tten, ut�var suver�na r�ttigheter elle r jurisdiktion, b) "Barbados" �syftar �n Barbados och dess territorialvatten, innefattande vaije om� r�de utanf�r detta territorialvatten som i en� lighet med follcr�tten och lagstiftningen i Bar� bados utg�r ett omr�de inom vilket Barbados 2831 "\ � </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 1991:1510 within which the rights of Barbados with re� spect to the sea-bed and subsoil and their natural resources may be exercised; (c) the terms "a Contracting State" and "the other Contracting State" mean Sweden or Barbados, as the context requires; (d) the term "person" includes an individ� ual, a company and any other body of per� sons; (e) the term "company" means any body corporate or any entity which is tre ated as a body corporate for tax purposes; (f) the terms "enterprise of a Contracting State" and "enterprise of the other Contract� ing State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resi� dent 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 who is a citizen of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Con� tracting State; (i) the term "competent authority" means; (i) in Sweden, the Minister of Fi� nance, his authorized representative or the authority which is designated as a competent authority for the purpose of this Convention; (ii) in Barbados, the Minister of Fi� nance or his authorized representative. (2) As regards the application of the Con� vention by a Contracting State, any term not defined therein shall, unless the context oth� erwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. �ger ut�va sina r�ttigheter med avseende p� havsbottnen och dennas underlag samt des� sas naturtillg�ngar, c) "en avtalsslutande stat" och "den andra avtalsslutande staten" �syftar Sverige eller Barbados, beroende p� sammanhanget, d) "person" inbegriper fysisk person, bo� lag 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 f�retag i en avtalsslutande stat, utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten, h) "medborgare" �syftar: 1) fysisk person som �r medborgare i en avtalsslutande stat, 2) juridisk person, handelsbolag och annan sammanslutning som bildats en� ligt den lagstiftning som g�ller i en av� talsslutande stat, i) "beh�rig myndighet" �syftar; 1) i Sverige, finansministern, dennes befullm�ktigade ombud eller den myn� dighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, 2) i Barbados, finansministern eller dennes befullm�ktigade ombud. 2. D� en avtalsslutande stat till�mpar av� talet anses, s�vida inte sammanhanget f�ran� leder annat, varje uttryck som inte definie� rats i avtalet ha den betydelse som uttrycket har enligt den statens lagstiftning i fr�ga om s�dana skatter p� vilka avtalet till�mpas. 2832 i � </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 1991:1510 Artide 4 Residence (1) For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by r eason of his domicile, residence, place of management or any other criterion of a similar nature, pro� vided, however, that in the case of a partner� ship or estate this term applies onl y to the extent that the inco me derived by s uch part� nership or estate is subject to tax in that State as the income of a resident, either in its hands or in the hands of its partners. (2) Where by reas on of the provisions of paragraph (1) an individual is a resident of both Contracting States, then his s tatus shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his perso nal and economic relations are closer (centre of vital interests); (b) if the State in whi ch he has his centr e of vital interests cannot be determined, or if he does not have a permanent home available to him in either State, he shall be deemed to be a resident of the State in w hich he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) if he is a natio nal of both Sta tes or of neither of them, the competent authorities of the Contracting States shall settle the ques� tion by mutual agreement. (3) Where by reaso n of the provisions of paragraph (1) a person other than an individ� ual is a resident of both Contra cting States, then it shall be deemed to be a resident of the State in which its plac e of ef fective manage� ment is situated. 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� grun d av hemvist, bos�ttning, plats f�r f�retagsledning eller annan liknande omst�ndighet, dock att, betr�ffande handelsbolag och d�dsbo, endast i den m�n dess inkomst �r skattepliktig i denna stat p� samm a s�tt som ink omst som f�rv�rvas av person med hemvist d�r, anting� en hos personen som s�dan eller hos dess del�gare. 2. D� p� grund av best�mmelserna i punlri 1 fysisk person har hemvist i b�da av talsslu� tande staterna, best�ms hans hemvist p� f� l� jande s�tt: a) Han anses ha hemvist i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande; om han har en s�dan bostad i b�da staterna, anses han ha hemv ist i den stat med vilk en hans perso nliga och eko no� miska f�rbindelser �r starkast (centrum f� r levnadsintressena). b) Om det inte kan avg� ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfo� gande, anses han ha hemv ist i den stat d�r han stadigvarande vistas. c) Gra han stadigvarande vistas i b�da sta� terna eller om han inte vistas stadigvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r medborgare. d) Om han �r med borgare i b�da staterna eller om han inte �r medborgare i n�go n av dem, skall de beh�riga myndigheterna i de avtalsslutande staterna avg�ra fr�gan genom �msesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses personen i fr�ga ha hemv ist i den stat d�r den har sin verkliga ledning. 2833 � </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 1991:1510 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; (f) a warehouse in relation to a person pro� viding storage facilities for others; (g) a store or other sales outlet; (h) a mine, an oil or gas well, a qua rry or any other place of extraction of natural re� sources; (i) a building site or construction, assem� bly, installation or dredging project, or a drilling rig or ship used for the exploration or development of natural resources within a Contracting State, but only if such si te, pro� ject or activity continues for a period of more than six months, including the period of any supervisory activity connected therewith; and (j) the maintenance of substantial equip� ment or machinery, but only if such mainten� ance continues for a period of m ore than six months. (3) Notwithstanding the preceding provi� sions of this Article, the term "permanent establishment" shall be deemed not to in� clude: (a) the use of facilities solely for the pur� pose of storage or display of goods or mer� chandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise sole� ly for the purpose of storage or display; (c) 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 Artikel 5 Fast drifist�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket "fast driftst�lle" en stadigvarande plats for aff�rsverksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. Uttrycket "fast driftst�lle" innefattar s�rskilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, f) lagerbyggnad, i fr�ga om person som tillhandah�ller andra personer lagerut� rymme, g) affar eller annat f�rs�ljningsst�lle, h) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av naturtillg�ngar, i) plats f�r byggnads-, anl�ggnings-, mon� terings-, installations- eller muddringsverk- samhet, borrplattform eller skepp som an� v�nds f�r utforskning eller utveckling av na� turtillg�ngar i en avtalsslutande stat, men en� dast om verksamheten p�g�r under en tid� rymd av mer �n sex m�nader, d�ri inbegripet tid f�r d�rmed sammanh�ngande �verva� kande verksamhet, och j) innehavet av avsev�rd maskinell eller annan utrustning men endast om utrustning� en innehas under en tidrymd av mer �n sex m�nader. 3. Utan hinder av f�reg�ende best�m� melser i denna artikel anses uttrycket "fast driftst�lle" inte innefatta: a) anv�ndningen av anordningar uteslu� tande f�r lagring eller utst�llning av f�retaget tillh�riga varor, b) innehavet av ett f�retaget tillh�rigt va� rulager uteslutande f�r lagring eller utst�ll� ning, c) innehavet av ett f�retaget tillh�rigt va� rulager uteslutande f�r bearbetning eller f�r� �dling genom annat f�retags f�rsorg, d) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r ink�p av 2834 � </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"/> . ij v'" SFS 1991:1510 goods or merchandise or of collecting infor� mation, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a pre� paratory or auxiliary character. (4) Notwithstanding the provisions of paragraphs (1) and (2), where a person, other than an agent of an independent status to whom paragraph (5) applies, is acting in a Contracting State, on behalf of an enterprise of the other Contracting State, that enterprise shall be de emed to have a permanent estab� lishment in the first-mentioned Contracting State in resp ect of any activitie s which that person undertakes for the enterprise, if such a person: (a) has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activi� ties of such person are limited to those men� tioned in paragraph (3) which, if exercised through a fixed place of business, would not make this fixed place of business a perma� nent establishment under the provisions of that paragraph; or (b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delive rs goods or merchandise on behalf of the enterprise, if the transactions between the agent and the enterprise were not made under arm's-length conditions. (5) An enterpris e shall not be deemed to have a permanent establishment in a Con� tracting State merely because it carries on business in that State thr ough a broker, g en� eral commission agent or any other agen t of an independent status, provided that such persons are acting in the ordinary course o f their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he wil l not be considered an agent of an independent status within the meanin g of this paragra ph but in such cases the provisions of paragraph (4) shall apply. (6) The fact that a company which is a resident of a Co ntracting State controls or is controlled by a c ompany which is a reside nt varor eller inh�mtande av upplysningar for f�retaget, e) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande for att for f�reta� get bedriva annan verlcsamhet av f�rbere� dande eller bitr�dande art. 4. Om en person, som inte �r s�dan obero� ende representant p� villcen pun kt 5 till�m � pas, �r verksam i en avtalsslutande stat for ett f�retag i den andra avtalsslutande staten, anses detta f�retag utan hinder av best�m� melserna i punkterna 1 och 2 ha fast drift� st�lle i den f�rstn�mnda avtalsslutande sta� ten betr�lTande vaije verksamhet som denna person bedriver for foretaget om a) han har och i denna stat regelm�ssigt anv�nder fullmakt att sluta avtal i for etagets namn samt verksamheten inte �r begr�nsad till s�dan som anges i punkt 3 och som - om den bedrev s fr�n en stadigvarande plats for aff�rsverksamhet inte skulle g�ra denna stadigvarande plats for aff �rsverksamhet till fast driftst�lle enligt best�mmelserna i n�mnda punkt, eller b) han inte har s�d an fullmakt men regel� m�ssigt i den f�rstn�mnda staten innehar varulager fr�n vilket han for foretagets r�lt- ning regelbundet levererar varor, om transak� tionerna mellan representanten och foretaget inte skedde p� samma villkor som g�ller vid transaktioner mellan frist�ende foretag. 5. F�retag anses inte ha fast driftst�lle i en avtalsslutande stat endast p� den grund att f�retaget bedriver aff�r sverksamhet i denna stat genom formedling av m�klare, kommis- sion�r eller annan oberoende representant, under foruts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. N�r s�dan representant bedriver sin verk� samhet uteslutande eller n�stan uteslutande for foretaget i fr�ga, anses han emellertid inte s�som s�dan oberoende representant som avses i denna punkt. I s�dant fall till�mpa s best�mmelserna i punkt 4. 6. Den omst� ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bola g med hemvis t i 2835 � </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"/> o fv-' 'S SFS 1991:1510 of the other Contracting State, or which car� ries on business in t hat other State (whether through a permanent establishment or other� wise) shall not of itself constitute either com� pany a permanent establishment of the other. den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� an� nat s�tt), medf�r inte i och f�r sig att n�got- dera bolaget utg�r fast drif tst�lle f�r det an� dra. Artide 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 respect� ing 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, min� eral deposits, sources and other natural re� sources. (3) The provisions of paragraph (1) shall apply to income derived ftom the direct use, letting, or use in any other form of immov� able property. (4) The provisions of paragraphs (1) and (3) shall also apply to the income from im� movable property of an enterprise and to in� come from immovable property used for the performance of independent personal ser� vices. 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 eller skogsbruk) bel�gen i den andra avtalsslu� tande staten, f�r beskattas i denna andra stat. 2. Uttrycket "fast egendom" har den bety� delse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r be� l�gen. Uttrycket inbegriper dock alltid tillbe� h�r till fast egendom, levande och d�da in� ventarier i lantbruk och skogsbruk, r�ttighe� ter p� vilkaK 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 mineralf�re� komst, k�lla eller annan naturtillg�ng. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart brukande, genom uthyrning eller annan an� v�ndning av fast egendom. 4. Best�mmelserna i punkterna 1 och 3 till�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egendom som anv�nds vid sj�lvst�ndig yr� kesut�vning. Artide 7 Business profits (1) The profits of an enterprise of a Con� tracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a per� manent establishment situated therein. If the enterprise carries on business as aforesaid, Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en avtalsslutande stat f�rv�rvar, beskattas en� dast i denna stat, s�vida inte f�retaget be� driver r�relse i den andra avtalsslutande stat� en fr�n d�r bel�get fast driftst�lle. Om f�reta� get bedriver r�relse p� nyss angivet s�tt , f�r 2836 .'fS-J-' � </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 1991:1510 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) Notwithstanding the provisions of para^aph (1), where an enterprise of a Con� tracting State which has a permane nt estab� lishment in the other Contra cting State car� ries on business activities in that other S tate otherwise than through the permanent estab� lishment, of the same o r similar kind as the business activiti es carried on by the perma � nent establishment, then the profits of such activities ma y be attributable to the perma� nent establishment unless the enterprise shows that such activities could not have been reasonably undertaken by the perma� nent establishment. (3) Subject to the provisions of paragraph (4), where an enterprise of a Contracting State carries on business in the other Con� tracting State through a permanent establish� ment situated therein, there shall in each Contracting State be attributed to that per� manent establishment the profits which it might be exp ected to make if it were a dis� tinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wh olly inde� pendently with the enterprise of which it is a permanent establishment. (4) In determining the prof its of a perma � nent establishment, there shall be allowed as a deduction the expenses which are incurred for the purposes of the perman ent establish� ment, including executive and general ad� ministrative expenses so incurred, whether in the State in which the permanent estab lish� ment is situated or elsewhere. (5) No profits shall be attributed to a per� manent establishment by rea son of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. (6) Insofar as it has bee n 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 variou s parts, nothing in paragraph (3) shall preclu de that f�retagets inkomst beskattas i den andra sta� ten, men endast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en a vtalsslutande stat, vil� ket har fast drift st�lle i den andra avt alsslu� tande staten, bedriver r�r else i denna andr a stat p� annat s�tt �n genom det fasta driftst�l� let och verksamheten �r av samm a eller lik� nande slag som den som bedrivs fr�n det fasta driftst�llet, f�r inkomsten av s�dan verksamhet - utan hinder av best�mmel� serna i punkt 1 - h�nf�ras till det fasta drift� st�llet, s�vida inte f�retaget visar, att verk� samheten inte sk�ligen kunde ha bedrivits fr�n det fasta driftst�llet. 3. Om f�retag i e n avtalss lutande stat be� driver r�relse i den andra avtalsslutande stat� en fr�n d�r bel�get fast driftst�lle, h�nf�rs, om inte best�mmelserna i punkt 4 f�ranleder annat, i varde ra 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 b edrivit verksamhet av samma eller liknande slag un� der samma eller liknand e villkor och sj�lv� st�ndigt avslutat aff�rer med det f�re tag till vilket driftst�llet h�r. 4. Vid best�mmandet av fast driftst�lles inkomst medges avdrag f�r utgifter som upp� kommit f�r det fasta driftst�llet, h�runder inbegripna utgifter f�r f�retagets ledning och allm�nna f�rvaltning, oavsett om utgi fterna uppkommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 5. Inkom st h�nf�rs inte till fa st driftst�lle endast av den anledningen att varor ink� ps genom det fas ta driftst�llets f�rsorg f�r f�re� taget. 6. I den m�n inkomst h�nf�rlig till fast driftst�lle brukat i en avtalss lutande stat be� st�mmas p� grundval av en f�rdelning av f�retagets hela inkom st p� de olika dela rna av f�retaget, hindrar best�mmelserna i punkt 3 inte att i denna avtalsslutande stat den skat- 2837 � </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 1991:1510 Contracting State from determining the prof� its to be so taxed by such an apportionment as may be customary; the method of appor� tionment adopted shall, however, be such that the result shall be in accordance with the principles laid down in this Article. (7) If t he information available to the as� sessment authority concerned is inadequate to determine the profits to be attributed to the permanent establishment, such profits may be determined by the excercise of discre� tion or the making of an estimate by that assessment authority, provided that such dis� cretion shall be excercised or such estimate shall be made in accordance with the princi� ples stated in this Article. (8) For the purposes of the preceding para� graphs, the profits to be attributed to the permanent establishment shall be deter� mined by the same method year by year, unless there is a good and sufficient reason to the contrary. (9) Where profits include items of income which are dealt with separately in other Arti� cles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article. tepliktiga inkomsten best�ms genom s�d ant f�rfarande. Den f�rdelningsmetod som an� v�nds skall dock vara s�dan att resultatet �verensst�mmer med principerna i denna ar� tikel. 7. Om den information som �r tillg�nglig f�r vederb�rande skattemyndighet �r otill- r�cldig f�r att best�mma den inkomst som skall h�nf�ras till ett fast^driftst�lle, f�r s�dan inkomst best�mmas genom sk�n eller upp� skattning av skattemyndigheten, f�rutsatt att s�dan sk�n eller uppskattning sker i �verens� st�mmelse med de principer som f�reskrivits i denna artikel. 8. Vid till�mpningen av f�reg�ende punkter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfa� rande �r fr�n �r, s�vida inte goda och tillr�ck� liga sk�l f�ranleder annat. 9. Ing�r i inkomst av r�relse inkomster som behandlas s�rskilt i andra artiklar av detta avtal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i f�revarande artikel. Artide 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 taxed only in that State. (2) With respect to profits derived by the air transport consortium Scandinavian Air� lines System (SAS) the provisions of para� graph (I) 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 Scandinavan Airlines System (SAS). (3) The provisions of paragraph (1) shall also apply to profits from the participation in a pool, a joint business or an international operating agency. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en avtalsslutande stat genom an v�ndningen av skepp eller luftfartyg i internationell trafik beskattas endast i denna stat. 2. Best�mmelserna i punkt 1 till�mpas be� tr�ffande inkomst som f�rv�rvas av luftfarts� konsortiet Scandinavian Airlines System (SAS) endast i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 3. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom delta� gande i en pool, ett gemensamt f�retag eller en internationell driftsorganisation. 2838 � </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 1991:1510 Artide 9 Associated enterprises (1) Where; (a) an enterprise of a Contracting State par- tidpates 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 ac� crued, may be included in the profits of that enterprise and taxed accordingly. (2) Where a Contracting State includes in the profits of an enterprise of 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 t he 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 t o the other provisions of this Convention and the competent authori� ties of the Contracting States shall if neces� sary consult each other. Artikel 9 F�retag med intressegemenskap I. Ifall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kontrol� len av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt deltar i ledningen eller kontrollen av s�v�l ett f�retag i en avtalsslutande stat som ett f�re� tag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handels� f�rbindelser eller finansiella f�rbindelser av� talas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varan � dra oberoende f�retag, f�r all inkomst, som utan s�dana villkor skulle ha tillkommit det ena f�retaget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �ver� ensst�mmelse d�rmed. 2.1 fall d� inkomst, f�r vilken ett f�retag i en avtalsslutande stat beskattats i denna stat, �ven inr�knas i inkomsten f�r ett f�retag i den andra avtalsslutande staten och beskattas i �verensst�mmelse d�rmed i denna andra stat samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i den f�rstn�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�retag, skall den andra staten genomf�ra vederb�rlig justering av det skat� tebelopp som p�f�rts f�r inkomsten i den na stat. Vid s�dan justering iakttas �vriga be� st�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid behov med varandra. Artide 10 Dividends (1) Dividends paid by a company which is a resident of a Contracting State to a resident of t he other Contracting State may be taxed in that other State. 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. 2839 � </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 1991:1510 /i4 \ (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 com� pany (other than a partnership) which holds directly at least 10 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. 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, not being debt-claims and 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 th e laws of the State of which the company making the distribution is a resident. (4) Notwithstanding the provisions of paragraph (I), dividends paid by a company which is a resident of Barbados 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 Swed� ish law if both companie s 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 Barbados or an income tax comparable thereto, whether in Barbados or elsewhere, or (b) the dividends paid by the company which is a resident of Barbados consist whol� ly or almost wholly of dividen ds which that company has received, in the year or pre� vious years, in respect of shares held by it in a company which is a resident of a th ird State and which would have been exempt from Swedish tax if the shares in respect of which they are paid had been held directly by th e company which is a resident of Sweden. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lagstiftningen i denna stat, men om motta� garen har r�tt till utdelningen f�r skatten inte �verstiga a) 5 procent av utdelningens bruttobe� lopp, om den som har r�tt till utdelningen � r ett bolag (med undantag for handelsbolag) som direkt innehar minst 10 procent av det utbetalande bolagets kapital, b) 15 procent av utdelningens bruttobe� lopp i �vriga fall. Denna punkt ber�r inte bolagets beskatt� ning for vinst av vilken utdelningen betalas. 3. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag, som enl igt 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. Utan hinder av best�mmelserna i punkt 1 �r utdelning fr�n bolag med hemvist i Bar� bados till bolag med hemvist i Sverige undan� tagen fr�n svensk ska tt i den m�n utdelning� en skulle ha varit undantagen fr�n beskatt� ning enligt svensk lagstiftning, om b�da bola� gen hade varit svenska. S�dan skattebefrielse medges dock endast om a) den vinst av vilken utdelningen betalas underkastats den normala bolagsskatten i Barbados eller en d�rmed j�mf�rlig in� komstskatt, antingen i Barbados eller n�gon annanstans, eller b) den utdelning som betalas av bolaget med hemvist i Barbados uteslutande eller n�stan uteslutande utg�rs av utdelning vilken detta bolag under ifr�gavarande �r eller tidi� gare �r mottagit p� aktier eller andelar, som bolaget innehar i bolag med hemvist i en tredje stat, och vilken utdelning skulle ha varit undantagen fr�n svensk skatt om de aktier eller andelar p� vilka utdelningen beta� las hade innehafts direkt av bolaget med hemvist i Sverige. 2840 A � </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"/> SFS 1991:1510 (5) The provisions of paragrap hs (1) and (2) shall not apply if the be neficial owner of the dividends, being a resident of a Contract� ing State, carries on business in the other Contracting State of which the company pay� ing the dividends is a resident, through 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 resp ect of w hich the dividends are paid is effectively connect� ed with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply. (6) A Contrac ting State may not impose any tax on dividends paid by a company which is not a resident of that State, except insofar as: (a) the dividends are paid to a resident of that State; (b) the dividends are attributable to a per� manent establishment or fixed base situated in that State. Nor shall the company's undistributed profits be subject to tax in that State even if the dividends paid or the undistributed prof� its consist wholly or partly of profits or in� come arising in that State. (7) Where a company, which is a resid ent of a Contracting State having a permanent establishment in the other Contracting State, derives profits or income from that perma� nent establishment, any remit tances of such profits or income by the permanent establish� ment to the company which is a resident of the first-mentioned Contracting State may, notwithstanding any othe r provisions of the Convention, be taxed in acc ordance with the law of the other Contrac ting State, but the rate of tax imposed on suc h remittance shall not exceed 5 per cent, provided that such tax shall not apply to the extent the profits or income remitted have been reinvested in that other Contracting State. 5. Best�mmelserna i punkterna I och 2 till�mpas inte, om den som har r�tt till utdel� ningen har hemvist i en avtals slutande stat och bedriver r�relse i den andra avtalsslu� tande staten, d�r bolaget som betala r utdel� ningen har hemvist, 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 andel p� grund av vilken utdelningen betalas �ger verldigt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s� dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 15. 6. En avta lsslutande stat f�r inte ta ut n� � gon skatt p� utdelning som betalas av ett bolag som inte har hemvist i denna stat, utom s�vitt avser a) utdelning som betalas till en person med hemvist i denna stat, b) utdelning som �r h�nf�rlig till ett fast driftst�lle eller stadigvarande anordning i denna stat. Bolagets icke utdelade vinst f�r inte h eller bli f�rem�l for beskattning i denna stat, �ven om utdelningen eller den icke utdelade vins� ten helt eller delvis utg� rs av inkomst som uppkommit i den na stat. 7. Om bolag med hemv ist i en avtalsslu� tande stat har fast driftst�lle i den andra av� talsslutande staten och f�rv�rvar inkomst fr�n det fasta driftst�llet, f�r �verf�ring av s�dan inkomst fr�n det fhst a driftst�llet till bolaget med hemv ist i den f�rs tn�mnda av� talsslutande staten - utan hind er av � vriga best�mmelser i detta avtal - beskattas enligt lagstiftningen i den andra avtalsslutande stat� en, men sk atten p� s �dan �verf�ring f�r inte �verstiga 5 procent. S�da n skatt skall dock inte utg� i den m�n den �verf�rda inkomsten har �terinvester ats i denna andra avta lsslu� tande stat. 2841 � </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 1991:1510 Artide 11 Interest (1) Interest arising in a Contracting State and paid to a resident of the other Contract� ing State may be taxed in th at other State. (2) However, such interest may also be taxed 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 ex� ceed 5 per cent of the gross amou nt of the interest. (3) Notwithstanding the provisions of paragraphs (1) and (2), interest derived by (a) a Contracting State or an instrumental� ity thereof (including the Central Bank of Barbados, the Barbados Dev elopment Bank, the Central Bank of Sweden, the Swedish National Debt Ofiice, the Swedish Export Credit Board, the Swedish Export Credit Inc. and such other institutions of either Con� tracting State as the competent authorities may agree, pursuant to Article 26); or (b) a resident of a Contracting State with respect to debt obligations guaranteed or in� sured by that Contracting State or an instru� mentality thereof, including any institutions mentioned in sub-paragraph (a) above shall be exempt from tax by the other Con� tracting State. (4) The term "interest" as used in this Ar� ticle means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to partici� pate in the debtor's profits, and in particular, income from government securities and in� come from bonds or debentures, including premiums and prizes attaching to such secu� rities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. (5) The provisions of paragraphs (1), (2) and (3) shall not apply if the beneficial owner of the interest, being a resident of a Contract� ing State, carries on business in the other Contracting State in which the interest arises. Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslu� tande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i 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 5 procent av r�ntans bruttobe� lopp. 3. Utan hinder av best�mmelserna i punk� terna 1 och 2 skall r�nta , som betalas till a) en avtalsslutande stat eller n�got av dess organ, d�ri inbegripet "the Central Bank of Barbados", "the Barbados Development Bank", Sveriges Riksbank, Riksg�ldskon� toret, Exportkreditn�mnden och AB Svensk Exportkredit samt s�dana andra institutioner i endera avtalsslutande staten som de beh�ri� ga myndigheterna kan komma �verens om enligt artikel 26, eller b) person med hemvist i en avtalsslutande stat p� grund av skuld garanterad eller for- s�krad av denna avtalsslutande stat eller n� got av dess organ, d�ri inbegripet de institu� tioner som n�mnts i a) ovan, vara undantagen fr�n skatt i den andra av� talsslutande staten. 4. Med uttrycket "r�nta" f�rst�s i denna artikel inkomst av vaije slags fordran, anting� en den s�kerst�llts genom inteckning i fast egendom eller in te och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v�rde� papper, som utf�rdats av staten, och inkomst av obligationer eller debentures, d�ri inbegri� pet agiobelopp och vinster som h�nf�r sig till s�dana v�rdepapper, obligationer eller de� bentures. Straffavgift p� grund av sen betal� ning anses inte som r�nta vid till�mpningen av denna artikel. 5. Best�mmelserna i punkterna 1, 2 och 3 till�mpas inte, om den som h ar 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 2842 � </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 1991:1510 through a permane nt 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 re� spect of which the interest is paid is effective� ly connected with: (a) such perm anent establishment or fixed base, or (b) business activities referred to under paragraph (2) of Article 7. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply. (6) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a local auth ority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Con� tracting State or not, has in a Contracting State a permanent establishment or fixed base in connection with whi ch the inde bted� ness on which the interest is paid was in� curred, and such interest is borne by such permanent establishment or fixed base, then such inte rest shall be de emed to arise in the State in whi ch the permane nt establishment or fixed base is situated. (7) Where by reas on of a spe cial relation� ship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, hav� ing reg ard to the debt- claim for whic h it is paid, exceeds the amount which would hav e been agreed upon by the payer and the bene� ficial owner in the absence of such relati on� ship. the provisions of this Article shall apply only to the last-mentioned amount. In such case, the exce ss 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 (1) Royalties arising in a Contracting State and paid to a resid ent of the other Contract� ing State may be taxed in tha t other State. (2) However, such royalties may also be taxed in the Co ntracting State in w hich they bel�get fast driftst�lle eller ut�var sj�lvst�n� dig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande anor dning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med a) det fasta drifts t�llet eller d en stadigva� rande anordningen, eller b) aff�rsverksamhet som avs es i artik el 7 punkt 2. I s�dana fall till�mpas best�mmelserna i artikel 7 respektive artikel 15. 6. R�nta anses h�rr�ra fr�n en avtalsslu� tande stat om utbetalaren �r den staten sj�lv, lokal mynd ighet eller pers on med hem vist i denna stat. Om emell ertid den pers on som betalar r�ntan, antingen han har hemvist i en avtalsslutande stat eller inte, i en avt alsslu� tande stat har fast driftst�lle eller stadigva� rande anordning i samba nd med vil ken den skuld uppkommit p� vilken r�ntan betalas, och r�ntan bel astar 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 stadigvarande anordningen finns. 7. D� p� grund av s�rskilda f�rbindelser mellan utb etalaren och den so m har r�tt till r�ntan eller mellan dem b�da och annan per� son r�ntebeloppet, med h�nsyn till d en ford� ran f�r vilken r�ntan betal as, �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 en ligt lagstiftningen i vardera avtalsslutande staten med iaktta� gande av �vriga best�mmelser i detta avtal. Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avta lsslu� tande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Royaltyn f�r emellertid beskattas �ven i den avtalsslu tande stat fr�n vilk en den h�r- 2843 � </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 1991:1510 arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not ex � ceed 5 per cent of the gro ss amount of the royalties. (3) The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any cop yright of liter ary, artistic or scientific work including cinematograph films and films or tapes fo r radio or televi� sion broadcasting, any patent, trademark, de� sign or model, plan, sec ret form ula or pro� cess, or for information concerning industri� al, commercial or scientific experience. (4) Notwithstanding the provisions of paragraphs (1) and (2), copyri^t royalties in respect of th e use of, or the right to use any literary, artistic or scientific work (including royalties in respect of cinematographic films and films or tapes for radio or television broadcasting) arising in a Contracting State and paid to a re sident of the other Contract� ing State shall be exempt from tax in the first- mentioned State. (5) The prov isions of paragraphs (1), (2) and (4) shall not apply if the beneficial owner of the royalties, bei ng a resident of a Con� tracting State, carries on business in the other Contracting State in which the royalties arise, through a perm anent establishment situated therein, or performs in t hat other State inde� pendent personal services from a fixe d base situated therein, and the right or property in respect of w hich the ro yalties are paid is ef� fectively connected with: (a) such a permanent establishment or fixed base; or (b) business activities referred to under paragraph (2) of Article 7. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply. (6) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a loc al auth ority or a resident of that State. Where, however, the person paying the royalties, whether he is a res ident of a Co n� tracting Sta te or not, has in a Contracting State a permanent establishment or fixed r�r, enlig t lagstiftningen i denna stat, men om mottagaren har r�tt till royaltyn, f�r skat� ten inte �verstiga 5 procent av royaltyns brut� tobelopp. 3. Med uttrycket "royalty" f�rst�s i d enna artikel vaije sla gs bet alning 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 ell er vetenskapligt verk, h�ri inbegri� pet biograffilm och film eller band f�r radio- eller televisionss�ndning, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod eller f�r upp� lysning om erfarenhetsr�n av industriell, kommersiell eller vetenskaplig natur. 4. Utan hinder av best�mmelserna i punk� terna 1 och 2 skall rpyalty f�r upphovsr�tt f�r nyttjandet av elle r f�r r�tten att nyttja li tte� r�rt, konstn�rligt eller vetenskapligt verk (in� begripet royalty f�r biograffilm samt film och band f�r anv�ndning i radio eller television), som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, vara undantagen fr�n beskattning i den f�rstn�mnda staten. 5. Best�mmelserna i punkte rna 1, 2 o ch 4 till�mpas inte, om den som har r�tt till royal� tyn har he mvist i en avtals slutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilk en roya ltyn h�rr�r, fr �n d�r bel�get fast drift st�lle eller ut�v ar sj�lvst�n� dig yrkesut�vning i denna andra stat fr�n d�r bel�gen stadigv arande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med a) det fasta driftst�llet eller den sta digva� rande anordningen, eller b) aff�rsverksamhet som av ses i arti kel 7 punkt 2. I s�dana fall till�mpas best�mmelserna i artikel 7 respektive artikel 15. 6. Royalty anses h�rr�ra fr�n en avtalsslu� tande stat om ut betalaren �r staten sj�lv, lo� kal myndighet eller person med hemvist i denna stat. Om eme llertid den person som betalar royaltyn, antingen han ha r hemvist i en avtal sslutande stat elle r inte, i en avtals� slutande stat har fast driftst�lle eller stadigva- 2844 � </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 1991:1510 base in connection with which the liability to pay the royalties was incurred, and such roy� alties are borne by such permanent establish� ment or fixed base, then such roy alties shall be deemed to arise in the St ate in which the permanent establishment or fixed base is situated. (7) Where, by r eason 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 w ould have been ag reed 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 suc h case, the exce ss part of the payments shall remain taxabl e according to the laws of each Contracting State, due re� gard being had to the other provisions of this Convention. rande anordning i sam band varmed skyldig� heten att betala royaltyn uppkommit, och royaltyn belastar det fasta driftst�llet eller den stadigvarande anordningen, anses royal� tyn h�rr�ra fr�n den s tat d�r det fast a drift� st�llet eller den stadigv arande anordningen finns. 7. D� p� grund av s�rskilda f�rbin delser mellan utbetalaren och den som ha r r�tt till royaltyn eller mellan dem b�da och annan person royal tybeloppet, med h�nsyn till det nyttjande, den r�tt eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till ro yaltyn om s�dana f�r� bindelser inte f�relegat, till�mpas best�m� melserna i denna artikel endast p� sist� n�mnda belopp. I s�dant fall beskattas �verskjutande belopp enl igt lags tiftningen i vardera avtalsslutande staten med iaktta� gande av �vriga best�mmelser i detta avtal. Artide 13 Management charges (1) Management charges paid by a resi� dent of a Contracting State to an enterprise of the other Contracting State may be ta xed in that other State. (2) However, such management charges may also be taxed in the Contracting State in which the person paying the management charges is a resident and according to the laws of that St ate, but if the recipient is the beneficial owner of the charges the tax so charged shall not exce ed 5 per cent of the gross amount of the charges. (3) The term "management charges" as used in this Artic le mean s payments of any kind to any person, other than to an em� ployee of the person makin g the payments, for, or in respect of, the provision of industri� al or com mercial advice, or mana gement or technical services, or similar services or fa� cilities, but it does not incl ude payments for professional services mentioned in Article 15. Artikel 13 Ers�ttning f�r f�retagsledning 1. Ers�ttning f�r f�retagsledning, som beta� las av person med hemvist i en avtalsslutande stat till f�retag i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Ers�ttningen f�r emellertid beskattas �ven i den avtalss lutande stat d�r den som erl�gger ers�ttningen har hem vist, enligt lag� stiftningen i denna stat, men om m ottagaren har r�tt till ers�ttningen f�r skatten inte �ver� stiga 5 procent av ers�ttningens bruttobe� lopp. 3. Med uttryck et "ers�ttning f�r f�retags� ledning" f�rst�s i denna artikel ers�ttning av vaije slag till person, som inte �r anst�lld av den som erl�gger ers�ttningen, f�r eller p� grund av tillhandah�llandet av r�dgivning p� det industriella eller kommersiella omr�det eller av tj�nster av f�retagsledande eller tek� nisk natur eller av likn ande tj�nster eller bi� st�nd. Uttrycket inbegriper dock inte ers�tt� ning f�r s�dan sj� lvst�ndig yrkesverksamhet som anges i artikel 15. 2845 � </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 1991:1510 (4) The provisions of paragraphs (1) and (2) shall not apply if the enterprise to which the management charges are paid, being an enterprise of a C ontracting State, carries on business in the other Contracting State from which the management charges are paid, through a permanent establishment situated therein and the services for which th e man� agement charges are paid are effectively con� nected with: (a) such a permanent establishment, or (b) business activities referred to under paragraph (2) of Article 7. In such cases the provisions of Article 7 shall apply. (5) Where by reason of a special relation� ship between the payer and the recipient, or between both of them and some other per� son, the amount of the management charges, having regard to the services for which they are paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of su ch relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of th e payments shall remain taxable according to the laws of each Con� tracting State, due regard being had to the other provisions of this Convention. 4. Best�mmelserna i punkterna 1 och 2 till�mpas inte, om det f�retag till vilket er� s�ttningen f�r f�retagsledning betalas har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken ers�ttninge n betalas, fr�n d�r bel�get fast driftst�lle samt de tj�nster f�r vilka er� s�ttningen betalas �ger verkligt samband med a) det fasta driftst�llet, eller b) s�dan verksamhet som avses i artikel 7 punkt 2. I s�dana fall till�mpas best�mmelserna i artikel 7. 5. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och mottagaren eller mel� lan dem b�da och annan person ers�ttningen f�r f�retagsledning, med h�nsyn till de tj�ns� ter f�r vilka ers�ttningen betalas, �verstiger det belopp, som skulle ha avtalats mellan utbetalaren och mottagaren om s�dana f�r� bindelser inte f�relegat, till�mpas best�m� melserna i denna artikel endast p� sist� n�mnda belopp. I s�dant fall f�r �verskju� tande del beskattas enligt lagstiftningen i var� dera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. Artide 14 Capital gains (1) Gains derived by a resident of a Con� tracting State from the alienation of immov� able property referred to in Article 6 and situated in the other Contracting State may be taxed in tha t other State. (2) Gains from th e 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 other Contracting State or of movable prop� erty 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 alien ation of such a per� manent establishment (alone or with the Artikel 14 Realisationsvinst 1. Vinst, som person med hemvist i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egendom, som utg�r del av r�relsetillg�ng- ama i fa st driftst�lle, vilket et t f�retag i en avtalsslutande stat har i den andra avtalsslu� tande staten, eller av l�s egendom h�nf�rlig till stadigvarande anordning f�r att ut�va sj�lvst�ndig yrkesverksamhet, som person med hemvist i en 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 2846 / '"'I � </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 1991:1510 whole enterprise) or of su ch fixed base, may be taxed in that other State. (3) Gains derived by a resid ent 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 the air transport consor tium Scandi navian Airlines System (SAS), the provisions of this para� graph shall apply only to such portion of the gains as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). (4) Gains from the alienation of shares in a company which is a resident of a Contract� ing State may be taxed in that State. (5) Gains from the alienation of any prop� erty other than that referred to in paragraphs (I) to (4), shall be taxable only in the Con� tracting State of which the alienator is a resi� dent. (for sig eller tillsammans med hela f�retaget) eller av s�dan stadigvarande anordning. 3. Vinst som f�retag i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i interna� tionell trafik elle r l�s ege ndom som �r h�n- f�rlig till anv�ndningen av s�dana skepp eller luftfartyg beskattas endast i denna stat. Betr�ffande vinst som f�rv�rvas av luft� fartskonsortiet Scandinavian Airlines System (SAS) till�mpas best�mmelserna i denna punkt endast i fr�ga om den del av vinsten som motsvarar den andel i konsortiet vilken innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 4. Vinst p� grund av �verl�telse av andelar i ett bolag som har hemvist i en avtalsslu� tande stat f�r beskattas i denna stat. 5. Vinst p� grun d av �ve rl�telse av an nan egendom �n s�dan som avses i punkterna 1 - 4 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. Artide 15 Independent personal services (1) Income derived by a resident of a Con� tracting State in respect of profe ssional ser� vices or other activities of an independent character shall be taxable only in that State except in the fol lowing circumstances, when such income may al so be taxed in the other Contracting State: (a) if he has a fixed base regu larly avail� able to him in the other Contracting State for the purpo se of performing his activities; in that case, only so mu ch of the income as is attributable to that fixe d base may be taxe d in that other Contracting State; or (b) if his stay in the other Contracting State is for a perio d or periods exceeding in the aggregate 90 days in the fiscal year of that other State; in that case o nly so much of the income as is de rived from his activi ties per� formed in that other State may be taxed in that other State. Artikel 15 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som p erson med he mvist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvs t�ndig verks am� het, beskattas endast i denna stat utom i f�l� jande fall d� inkomsten ocks� f�r beskattas i den andra avtalsslutande staten; a) om han i den andra avtalsslutande stat� en har stadigvarande anordning, som reg el� m�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten; i s�dant fall f�r endast s� stor del av inkomsten beskattas i denna andra avtalsslutande stat som �r h�nf�rlig till denna stadigvarande anordning; eller b) om han vistas i den andra avtalsslu� tande staten under tidrymd eller tidrym der som samman lagt �verst iger 90 daga r under beskattnings�ret i den andra staten ; i s�dan t fall f�r endast s� stor del av inkom sten be� skattas i denna andra stat som �r h�nf�rlig till verksamheten som ut�vas d�r. 2847 � </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 1991:1510 (2) The term "professional services" in� cludes especially independent scientific, liter� ary, artistic, educational or teaching activi� ties as well a s the independent activities of physicians, surgeons, lawyers, engineers, ar� chitects, dentists and accountants. 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, kirurg, advokat, in� genj�r, arkitekt, tandl�kare och revisor ut� �var. Artide 16 Dependent personal services (1) Subject to the provisions of Artides 17, 19, 20 and 21 salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employ� ment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. (2) Notwithstanding the provisions of paragraph (1), remuneration derived by a resident of a C ontracting State in respect of an employment exercised in the other Con� tracting State shall be taxable only in the first-mentioned State if; (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any period of twelve months; and (b) the remuneration is paid by, or on be� half of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a per� manent establishment or a fixed base which the employer has in the other State. (3) Notwithstanding the preceding provi� sions of this Article, remuneration derived in respect of an employment exercised aboard a 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 traffic by the air transport consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. Artikel 16 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 17, 19, 20 och 21 f�ranleder annat, beskattas l�n och annan liknande ers�ttning 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 avtals� slutande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hem� vist i en avtalsslutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om a) mottagaren vistas i den andra staten un� der tidrymd eller tidrymder som sammanlagt inte �verstiger 183 dagar under en tolvm�na- dersperiod, och b) ers�ttningen betalas av eller p� uppdrag av arbetsgivare som inte har hemvist i den andra staten, 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�m� melser i denna artikel f�r ers�ttning f�r ar� bete, som utf�rs ombord p� skepp eller luft� fartyg som anv�nds i internation ell trafik av ett f�retag i en avtalsslutande stat, beskattas i denna stat. Om person med hemvist i Sverige uppb�r inkomst av arbete, vilket utf�rs om� bord p� ett luftfartyg som anv�nds i interna� tionell trafik av luftfartskonsortiet Scandina� vian Airlines System (SAS), beskattas in� komsten endast i Sverige. 2848 � </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 1991:1510 Artide 17 Directors' fees a nd remuneration of top l evel managerial officials (1) Directors' fees and other similar pay� ments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contrac ting State may be taxed in that other State. (2) Salaries, wages and other similar remu� neration derived by a resident of a Contract� ing State in his capacity as an official in a top- level managerial position of a company which is a resid ent of the other Contractin g State may be taxed in that other State. Artikel 17 Styrelsearvode och ers�ttning till tj�nstem�n i h�gre f�retagsledande st�llning 1. Styrelsearvode och annan liknande er� s�ttning, som person med hemv ist i en av� talsslutande stat uppb�r i ege nskap av me d� lem i styrelse i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. L�n och liknande ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r i egenskap av tj�nsteman i h�gre foretagsle- dande st�llni ng i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artide 18 Entertainers and sportsmen (1) Notwithstanding the provisions of Ar� ticles 15 and 16, income derived by a resident of a Contracting State as an entertainer, such as a theat re, motion picture, radio or telev i� sion artiste, or a musician, or as a sportsman, 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 a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwith� standing the provisions of Articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised. (3) Where personal activities of an enter� tainer or a sportsman referred to in para� graph (1) are provided in a Contracting State by an enterprise of the other Contracting State, the profits derived by that enterprise for pro viding those activities may, notwith� standing the provisions of Article 7 or Article 15, be taxed in the Contracting State in which such activities are exercised. Artikel 18 Inkomst som f�rv �rvas av underh�llningsar� tister och sportut�vare 1. Utan hind er av best�mmelserna i ar tik� larna 15 och 16 f�r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtalsslutande staten i egenskap av under� h�llningsartist, s�som teater- eller filmsk�de� spelare, radio- eller televisionsartist eller mu� siker, eller av sportut�vare, beskattas i denna andra stat. 2. I fa ll d� inko mst genom personlig verk� samhet, som underh�llningsartist eller sport� ut�vare ut�var i denna egenskap, inte till� faller underh�llningsartisten eller sportut�va� ren sj�lv utan annan person, f�r denna in� komst, utan hinder av best�m melserna i ar- tiklama 7, 15 o ch 16 , beska ttas i d en avtals� slutande stat d�r underh�llningsartisten eller sportut�varen ut�var verksamheten. 3. I fall d� personlig verksamhet som ut� �vas av s�dan underh�llningsartist eller sportut�vare som av ses i punkt 1 tillhand a� h�lls i en avtalsslutande stat av ett f�retag i den andra avtalsslutande staten, f�r utan hinder av best�mmelserna i artikel 7 eller artikel 15 - inkomst, som s�dant f�retag f�rv�rvar genom att tillhandah�lla s�dan verksamhet, beskattas i den avtalsslutande stat d�r verksamheten ut�vas. 90-SFS 1991 2849 � </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 1991:1510 ' i; 5 - (4) Notwithstanding the provisions of paragraphs (1), (2) and (3), income derived in respect of activities referred to in paragraph (1) shall be exempt from tax in the Contract� ing State in which the activities are exercised, if (a) the visit of the entertainer or sports� man to that State is substantially supported by public funds of the other Contracting State or a statutory body or local aut hority thereof; (b) the income is derived by a non-profit organisation, no part of the income of which was payable to, or was otherwise available for, the personal benefit of any proprietor, member or shareholder thereof; or (c) the income of the entertainer or sports� man is derived in respect of services pro� vided to an organisation referred to in sub� paragraph (b). 4. Utan hinder av best�mmelserna i punk� terna 1, 2 och 3 skall inkomst som f�rv�rvas genom verksamhet som avses i punkt 1 u n- dantas fr�n beskattning i den avtalsslutande stat d�r denna verksamhet ut�vas om a) bes�ket a v underh�llningsartisten eller sportut�varen i denna stat till avsev�rd del finansieras genom allm�nna medel fr�n den andra avtalsslutande staten, n�got av dess organ eller lokal myndighet, b) inkomsten f�rv�rvas av en organisation vars verksamhet bedrivs utan vinstsyfte och vars inkomst inte till n�gon del betalas till innehavare, medlemmar eller n�gon av or� ganisationens andels�gare eller kan anv�ndas f�r dessas personliga syften, eller c) inkomsten f�rv�rvas av underh�llnings- artisten eller sportut�varen p� grund av tj�nster utf�rda �t s�dan organisation som avses i b). Artide 19 Pensions Subject to the provisions of paragraph (2) of Artide 20, pensions derived from sources within a Contracting State may be taxed in that State. Artikel 19 Pension Om inte best�mmelserna i artikel 20 punkt 2 f�ranleder annat, f�r pension som h�rr�r fr�n en avtalsslutande stat beskattas i denna stat. Artide 20 Government service (1) (a) Remuneration, other than a pen� sion, paid by a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or authority shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who: (i) is a national of that State; or Oi) did not become a resident of that State solely for the purpose of rendering the ser� vices. Artikel 20 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pen� sion), som betalas av en avtalsslutande stat eller dess lokala myndigheter till fysisk per� son p� grund av arbete som utf�rs i denna stats eller dess lokala myndigheters tj�nst, beskattas endast i denna stat. b) S�dan ers�ttning beskattas emellertid endast i den andra avtalsslutande staten, om arbetet utf�rs i denna andra stat och per� sonen 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 f�r att utf�ra arbetet. 2850 " 't' � </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 1991:1510 (2) Any pension paid by, or out of funds created by, a Contracting State or a local authority thereof to an individu al in respect of services rendered to that State or authority shall be taxable only in that State. (3) The provisions of Art icles 16, 17 and 19 shall apply to remuneration and pensions in respect of services rendered in eonneetion with a business earned on by a Contracting State or a local authority thereof. 2. Pension, som betalas av, eller fr�n fonder inr�ttade av, en avtalsslutande stat eller dess lo kala myndigheter till fy sisk pe r� son p� grund av arbete so m utf�rts i den na stats eller dess lokala myndigheters tj�nst, beskattas endast i denna stat. 3. Best�mmelserna i artik larna 16, 1 7 och 19 till�m pas p� ers�tt ning och pen sion som betalas p� grund av arbete som utf�rts i sam� band med r�relse som bed rivs av en avt als� slutande stat eller dess lokala myndigheter. Artiele21 Students and trainees (1) Payments, whic h a student or trainee who is or wa s immediately before visiti ng a Contracting State a resident of the other Con� tracting State and who is present in the first- mentioned State solely for the purpose of his education or training, receives for the pur� pose of his mai ntenance, education or train� ing shall not be taxed in that State, provided that such payments arise from sourc es out� side that State. (2) In respect of grants, scholarships and remuneration from employment not covered by parag raph (1), a student or trainee de� scribed in paragraph (1) shall, in addition, be entitled during such education or training to the same exemptions, reliefs or reductions in respect of tax es available to residents o f the State which he is visiting provided that the student or trainee remains in that State for a periqd of more than six months. Artikel 21 Studerande och praktikanter 1. Studerande eller praktikant, som har eller omedelbart f�re vistelse i en avta lsslu� tande stat hade hemvist i den andra av tals� slutande staten och som vistas i den f�rst� n�mnda staten ute slutande f�r sin undervis- ni ^ eller utbild ning, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppe� h�lle, sin undervisning eller utbildning, un� der f�ruts�ttning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. 2. Betr�flfande s�dana anslag, stipendier och ers�ttningar f�r arbete som inte omfattas av punkt 1, sk all en student eller praktikant som avses i punkt 1, des sutom var a ber�tti� gad att under s�dan utbildning eller praktik erh�lla samma befrielse, lindrin g eller ned� s�ttning av skatter som �r till�mpliga f�r per� soner med hemvist i den stat som han be� s�ker, f�rutsatt att studenten eller praktikan� ten vistas i denna stat under en tidrymd �ver� stigande sex m�nader. Artide 22 Other income Items of income of a resident of a Con� tracting State which are not expressly men� tioned in the foreg oing Articles of this Co n� vention shall be taxable only in that Con� tracting State ex cept that if such income is derived from sou rces in the other Contract� ing State, it may also be ta xed in that other State. Artikel 22 Annan inkomst Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar och som inte uttryckligen n�mnts i f�r eg�ende artiklar av detta avtal, beskattas endast i denna avtals� slutande stat. F�rv�rvas s�dan inkomst fr�n k�lla i den andra avtalsslutande staten f�r inkomsten dock bes kattas ocks� i denn a an� dra stat. 2851 " 'yX � </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 1991:1510 Artide 23 Elimination of double taxation (I) In the case of Sweden, double taxation shall be avoided as follows: (a) Where a resident of Sweden derives income which under the laws of Barbados and in accordance with the provisions of this Convention may be taxed in Barbados, Swe� den shall allow - subject to the provisions of the law of Sweden concerning credit for for� eign tax (as it may be amended from time to time without changing the ge neral prin ciple hereof) as a deduction from the tax on such income, an amount equal to the Barba� dos tax paid in respect of such income; (b) where a resident of Sweden derives in� come wh ich, in acco rdance w ith the provi� sions of Ar ticle 20, shall be tax able only in Barbados, Sweden may, when determining the graduated rate o f Swedish tax, take into account the income wh ich shall be taxab le only in Barbados; (c) for the purposes of sub -paragraph (a) the term "the Barbados tax paid" shall be deemed to include Barbados income tax and corporation tax which would have been paid but for the exemption or reduction of tax granted under the following incentive provi� sions de signed to promote economic devel� opment: (i) the Fiscal Incentive A ct, Cap. 71 A, and the Hotel Aids Act, Cap. 72; and (ii) any other provision which may subse� quently be enacted granting an exemption or reduction of tax which the competent author� ities have agreed upon; (d) for the purp oses of paragraph (4) of Article 10 the term "the normal corporate tax in Barbados" shall be deemed to include Bar� bados income tax and corporation tax which would have been paid but for the exemption or reduction of ta x granted und er the incen� tive provisions referred to in sub-p aragraph (c); (e) the provisions of sub-paragraphs (c) and (d) shall not apply to an incentive provi- Artikel 23 Undanr�jande av dubbelbeskattning 1. Betr�ffande Sverige skall dubbelbeskatt� ning undvikas p� f�ljande s�tt: a) Om pe rson med hemv ist i Sve rige f�r� v�rvar inkomst som enligt Barbados lag� stiftning och i enlighet med best�mmelserna i detta avtal f�r beskattas i Barbados, skall Sverige - med beaktande av best�mmel� serna i svensk lagstiftning betr�ffande av� r�kning av utl�ndsk skatt (�ven i de n lydelse de framdeles kan fl genom att �ndras utan att den allm�nna princip som anges h�r �ndras) - fr�n skatten p� inkomsten avr�kna ett be� lopp motsvarande den skatt som erlagts i Barbados for inkomsten. b) Om per son med hem vist i Sverige f�r� v�rvar inkomst, som enligt best�mmelserna i artikel 20 beskattas endast i Barbados, f�r Sverige - vid best�mmandet av svensk progressiv skatt - beakta inkomsten som skall beskattas endast i Barbados. c) Vid till�m pningen av a) ovan skall ut� trycket "skatt som er lagts i Ba rbados" anses innefatta inkomstskatten och bolagsskatten i Barbados som skulle ha erla gts om inte be� frielse fr�n eller neds�ttning av skatt medgi� vits enligt f�ljande best�mmelser om skatte� l�ttnader avsedda att fr�mja ekon omisk ut� veckling: 1) lagen om skattel�ttnader i vissa fall (the Fiscal Incentive Act), Cap. 71 A, och la- gen om st�d till hotellverksamhet (the Hotel Aids Act), Cap. 72, och 2) andra best�mmelser som senare kan komma att inforas vilka medger befrielse fr�n eller neds�ttning av skatt, efter �verens� kommelse mellan de beh�riga myndighe� terna. d) Vid till�mpningen av artikel 10 punkt 4 skall uttrycket "den normala bolagsskatten i Barbados" anses innefatta inkomstskatten och bola gsskatten i Barbados som sk ulle ha erlagts om inte befrielse fr�n eller neds�tt� ning av skatt medgivits enligt de best�m� melser om skattel�ttnader som �syftas ovan i c). e) Best�mmelserna ovan i c) och d) ska ll inte till�mpas betr�ffande en best�mmelse 2852 ^ � </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"/> " i. 'i sion which is amended after the signature of this Convention if the change is a substantive one. The comp etent authorit ies of the Con� tracting States may, however, agree that the provisions of sub-paragraphs (c) and (d) shall still be applicable on such a provision even after it has been so amended; (f) the provisions of sub-paragraphs (c) and (d) shall apply for the first 10 years that this Convention is effe ctive. The competent authorities shall consult in order to deter� mine whet her the provisions of these sub� paragraphs shall be applicable after that peri� od of time. (2) In the case of Barbados, double tax� ation shall be avoided as follows: (a) Subject to the provisions of the laws of Barbados regarding the allowance as a credit against Barbados tax of tax payable in a terri� tory outside Barbados (which shall not affect the general principle hereof) (i) Swedish tax payable under the laws of Sweden and in accordance with this Conven� tion, whether directly or by deduction, on profits or incom e from sour ces withi n Swe� den (excluding, in the case of a dividend, tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any Barbadi an tax computed by reference to the same profits or income by reference to whi ch the Swedish tax is com� puted; (ii) in the case of a dividend paid by a company which is a resident of Sweden to a company which is a resident of Barbados and which con trols directly or indirec tly at least 10 per cent of the capital in the company paying the dividend, the credit shall take into account [in addition to any Swedish tax creditable under sub-paragraph (a) (i)] the Swedish tax payable by the com pany paying the dividend in respe ct of the profits out of which such dividend is paid. (b) The credit, however, shall in no case exceed that part of the tax as comp uted be� fore the credit is given, which is appropriate to the income which may be taxed in Sweden. SFS 1991:1510 om skattel�ttnad som �ndrats efter under� tecknandet av detta avtal om �ndringen utg�r en v�sentlig s�dan. De beh �riga myndighe� terna i de avtalsslutande staterna kan dock komma �verens om att best�mmelserna ovan i c) och d) �ndock skall till�mpas p� en s�dan best�mmelse efter det att den �ndrats p� an� givet s�tt. f) Best�mmelserna ovan i c) och d) g �ller de f�rsta tio �ren under vilka detta avtal till�mpas. De beh�riga myndigheterna sk all �verl�gga for att avg�ra om dessa best� m� melser skall till�mpas efter denna tidsperiod. 2. Betr�ffande Barbados skall dubbelbe� skattning undvikas p� f�ljande s�tt: a) I enlighet med best�mmelserna i Barba� dos lagstiftning om avr�kning fr�n skatt som uttagits i Barbados av skatt som betalas i annat land �n Barbados (vilken lagst iftning inte skall p�verka den allm�nna princip som anges h�r), skall 1) svensk skatt, som enligt svensk lag och i �verensst�mmelse med detta avtal betalas, antingen direkt eller genom skatteavdrag, p� inkomst som h�rr�r fr�n k�lla i Sverige (med undantag, s�vitt g�ller utdelning, for skatt som utg�r p� vinst av vilken utdelningen be� talas), avr�knas mot varje skatt som uttagits i Barbados som ber�knats p� samma vinst eller inkomst som den svenska skatten. 2) i fr�ga om utdelning fr�n bolag med hemvist i Sverige till bolag som har hemvist i Barbados och som direkt eller indirekt be� h�rskar minst 10 proc ent av kapitalet i det utbetalande bolaget, vid avr�k ningen med� r�knas, f�rutom varje svensk skatt som skall avr�knas under a) 1), den svenska skatt som det utbetalande bolaget erlagt p� vinst av vil� ken utdelningen betalas. b) Avr�kningsbeloppet skall emellertid inte �verstiga den del av skatten som utan s�dan avr�kning bel�per p� den inkomst som f�r beskattas i Sverige. 2853 � </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"/> 'i-} SFS 1991:1510 Artide 24 Limitation of benefits (1) A person which is a resident of a Con� tracting State and which derives income from sources within the other Contracting State shall not be entitled, in that other Contract� ing State, to the benefit of Article 6 (Income from immovable property) to 23 (Elimina� tion of double taxation) if: (a) 50 per cent or less of the beneficial interest in such person (or in the case of a company, 50 per cent or less of the number of shares of each class of the company's shares) is owned, directly or indirectly, by any com� bination of one or more individual residents of a Contracting State; or (b) the income of such person is used in substantial part, directly or indirectly, to meet liabilities (including liabilities for inter� est or royalties) to persons who are residents of a State other than a Contracting State, (2) A company entitl ed to any special tax benefit under the Exempt Insurance Act, Cap. 308A, the Off-shore Banking Act, Cap. 325, the International Business Companies (Exemption from Taxes) Act, Cap. 77 or any substantially similar law enacted in Barbados shall not be entitled to any benefits of this Convention. (3) The provisions of paragraph (1) shall not apply if the person deriving the income is a company which is a resident of a Contract� ing State in whose principal class of shares there is a substantial and regular trading on a recognized stock exchange. (4) If one of the Contracting States pro� poses to deny benefits to a resident of the other Contracting State by reason of this Ar� ticle, the competent authorities of the Con� tracting States shall consult each other. Article 25 Non-discrimination (1) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement con� nected therewith, which is other or more bur- Artikel 24 Begr�nsningar av jorm�ner 1. En person med hemvist i en avtalsslu� tande stat som f�rv�rvar inkomst som h�rr�r fr�n den andra avtalsslutande staten skall inte, i de nna andra avtalsslutande stat, vara ber�ttigad till de f�rm�ner som anges i artik� larna 6 (Inkomst av fast egendom)-23 (Un� danr�jande av dubbelbeskattning), om a) 50 procent eller mindre av det verkliga intresset i en s �dan person (eller, i fr�ga om bolag, 50 procent eller mindre av antalet ak� tier inom vaije aktieslag) �gs, direkt eller in� direkt, av en eller flera fysiska personer med hemvist i en av de avtalsslutande staterna, eller b) en s�dan persons inkomst till v�sentlig del anv�nds, direkt eller indirekt, f�r att in� fria f�rpliktelser (inbegripet f�rpliktelser att erl�gga r�nta och royalty) till personer med hemvist i n�gon annan �n en avtalsslutande stat. 2. Ett bolag som �r ber�ttigat till n�gon s�rskild s kattel�ttnad enligt "Exempt Insur� ance Act", Cap. 308A, "Off-shore Banking Act", Cap. 325, "International Business Companies (Exemption from Taxes) Act", Cap. 77 eller n�gon annan huvudsakligen lik� artad lag i Barbados, skall inte vara ber�ttigat till n�gra f�rm�ner enligt detta avtal. 3. Best�mmelserna i pu nkt 1 skall inte till- l�mpas om den person som f�rv�rvar in� komsten �r ett bolag med hemvist i en av� talsslutande stat vars viktigaste aktieslag �r f�rem�l f�r en betydande och regelbunden oms�ttning p� en erk�nd aktieb�rs. 4. Om en av de avtalsslutande staterna avser att v�gra en person med hemvist i den andra avtalsslutande staten skattel�ttnader med st�d av denna artikel, skall de beh�riga myndigheterna i de avtalsslutande staterna �verl�gga med varan dra. Artikel 25 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avtalsslutande staten bli f�rem�l f�r beskattning eller d�rmed sam� manh�ngande krav som �r av annat slag eller 2854 � </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 1991:1510 densome than the taxation and connected re� quirements to which nation als of that other State in the same circ umstances are or may be subjected. (2) The taxation on a permanent establish� ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxat ion levied on ent erprises of that other State ca rrying on the same ac� tivities, (3) Except where the provisions of para� graph (1) of Article 9, paragraph (7) of Article 11, paragraph (7) of Article 12, or paragraph (5) of Article 13, apply, interest, royalties, management charges and other disburse� ments paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be de� ductible under the same conditions as if they had been paid to a resid ent of the first-men� tioned State. (4) The provisions of paragraph (2) shall not be con strued to prevent Barbados from applying its tax on branch profit s, and its tax on the premium income of non-resident in� surers or foreign insurance companies at the rates specified under the Income Tax Act. (5) Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, direc tly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-men� tioned State to any taxation or any require � ment conn ected therew ith whi ch is other or more burdensome than the taxation and con� nected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. (6) Nothing contained in this Article shall be co nstrued as obliging either Contrac ting State to grant to individuals not reside nt in that State any of the personal allowances, reliefs and reductions for tax purposes which are granted to individuals so resident. mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som medbor� gare i denna andra stat under samma f�rh�l� landen �r eller kan bli underkastad. 2. Beskattningen av fast driftst�lle, som f�retag i en avtalsslu tande stat har i den an� dra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rd elaktig �n beskatt� ningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. 3. Utom i de fall d� best�mmelserna i arti� kel 9 punkt I, artikel I I punkt 7, artikel 12 punkt 7 eller artikel 13 punkt 5 till�mpas, �r r�nta, royalty, ers�ttning f�r f�retagsledning och annan betalning fr�n f�retag i en avtals� slutande stat till perso n med hemvi st i den andra avtalsslutande staten avdr agsgilla vid best�mmandet av den beskattningsbara in� komsten f�r s�dant f�retag p� samma villkor som betalning till person med hem vist i den f�rstn�mnda staten. 4. Best�mmelserna i punkt 2 skall inte anses medf�ra hinder f�r Barbados att till- l�mpa sina beskattningsregler betr�ffande fi� lialinkomster eller betr�ffande f�rs�kringsgi� vare som inte har hemvist i Barbados eller utl�ndska f�rs�kringsbolag s�vitt avser in� komst av f�rs�kringspremier, vilka f�r be� skattas enligt de procentsatser som anges i Inkomstskattelagen (Income Tax Act). 5. 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 stat� en, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sam� manh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli underkastat. 6. Denna artikel anses inte medf�ra sky l� dighet f�r en avtalsslutande stat att medge fysisk person som inte har hemvist i denna stat s�dant personligt avdrag vid beskattning� en, s�dan skattebefrielse eller s�dan skatte- neds�ttning, som medges fysiska personer med hemvist i den egna staten. 2855 � </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 1991:1510 (7) This Artide shall apply to taxes which are the subject of this Convention. 7. Denna artikel till�mpas p� skatter som omfattas av detta avtal. Artide 26 Mutual agreement procedure (1) Where a person considers that the ac� tions of one or both of the Contracting States result or will result for him in taxation not in accordance with th e provisions of this Con� vention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resi� dent or, if his case comes under paragraph (1) of Article 25, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in tax� ation not in accordance with the provisions 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 au� thority 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 not� withstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Con� tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double tax� ation in cases not provided for in the Con� vention. (4) The competent authorities of the Con� tracting States may com municate with each other directly for th e purpose of reaching an agreement in the sense of the preceding para� graphs. Artikel 26 F�rfarandet vid �msesidig �verenskommelse 1. Om en person g�r g�llande att en avtals� slutande stat eller b�da avtalsslutande sta� terna vidtagit �tg�rder som f�r honom med� f�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i detta av� tal, 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 25 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken skall framl�ggas inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot best�mmelserna i avtalet. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myndigheten s�ka l�sa fr�gan genom �msesi� dig �verenskommelse med den beh�riga myndigheten i den an dra avtalsslutande stat� en i syfte att undvika beskattning som strider mot avtalet. �verenskommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande statemas interna lagstiftning. 3. De beh�riga myndigheterna i de avtals� slutande staterna skall genom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tollcningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dub� belbeskattning i fall som inte omfattas av avtalet. 4. De beh�riga myndigheterna i de avtals� slutande staterna kan tr�da i direkt f�rbin� delse med va randra i syfte att tr�ffa �veren s� kommelse i de fall som angivits i f�reg�ende punkter. 2856 � </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 1991:1510 Artide 27 Exchange of information (1) The competent authorities of the Con� tracting States shall exchange such infor ma� tion as is necessary for carrying out the provi� sions of this Conven tion or of the domestic laws of the Contracting States concerning taxes of every kind or description, insofar as the taxation thereunder is not contrary to the Convention. Any infor mation received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic law s of that State and shall be disclosed only to persons or authori� ties (including courts and administrative bo� dies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorit ies shall use the in� formation only for such purposes. They may disclose the information in public court pro� ceedings or in judicial decisions. The compe� tent authorities may, through consultation, develop appropriate conditions, methods and techniques concerning the matters in re� spect of which such exchanges of information shall be made, including, where appropriate, exchanges of information regarding tax avoidance. (2) In no case shall the provisions of para� graph (1) be construed so as to impose o n 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� mercial or professional secre t or trade pro� cess, or information, the diclos ure of wh ich would be contrary to public policy. Artikel 27 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avt als� slutande staterna skall utbyta s�dana upplys� ningar som �r n�dv�ndiga for att till�mpa best�mmelserna i detta avtal eller i de av� talsslutande statemas interna lagstiftning i fr�ga om alla slag av skatter, i den m�n be� skattningen enligt denna lagstiftning inte strider mot avtalet. Upplysningar som en av� talsslutande stat mottagit skall behandlas s� som hemliga p� samma s�tt som upplysning� ar, som erh�llits enlig t den interna lagsti ft� ningen i de nna stat, och f�r yppas endast f�r personer eller myndigheter (d�ri inbegripet domstolar och f�rvaltningsorgan) som fast� st�ller, uppb�r eller indriver de skatter som omfattas av avtalet eller handl�gger �tal eller besv�r i fr�ga om dessa skatter. Dessa per� soner elle r myndigheter skall anv�nda upp- lysningama endast for s�dana �ndam�l. De f�r yppa upplysningarna vid oflfentlig r�tte� g�ng eller i domstolsavg�randen. De beh�ri� ga mynd ighetema f�r geno m �ver l�ggningar utveckla l�mpliga villkor och metoder betr�f� fande de fall d�r s�dant informationsutbyte skall ske, h�ri inbegrip et, n�r s� �r l�mp ligt, utbyte av upply sningar i fr�ga om skatt eun- dandragande. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, b) l�mna upplysningar som inte �r till� g�ngliga enligt lagstiftning eller sedvanlig ad� ministrativ 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� hemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �ver� l�mnande skulle strida mot allm�nna h�nsyn. 2857 � </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 1991:1510 Artide 28 Diplomatic agents and consular officers Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or con� sular officers under the general rules of inter� national law or under the provisions of spe� cial agreements. Artikel 28 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 di� plomatiska f�retr�dare eller konsul�ra tj�ns� tem�n. Artide 29 Miscellaneous rules Where under any provision of this Con� vention income or capital gains are relieved from Swedish tax and, under the law in force in Barbados, an individual, in respect of the said income or capital gains is subject to tax by reference to t he amount thereof which is remitted to or received in Barbados and not by reference to the full amount thereof, then the relief to be allowed under this Conven� tion in Sweden shall apply only to so much of the income or capital gains as is remitted to or received in Barbados. Artikel 29 �vriga best�mmelser I fall d� enligt best�mmelse i detta avtal svensk beskattning av inkomst eller realisa� tionsvinst lindras och en fysisk person enligt g�llande lagstiftning i Barbados beskattas for s�dan inkomst eller realisationsvinst till den del den �verf�rs till eller mottages i Barbados och inte for hela dess belopp, skall den skatte� lindring som enligt detta avtal medges i Sve� rige avse endast den del av inkomsten eller realisationsvinsten som �verfors till eller mottages i Barbados. Artide 30 Entry into force (1) The Contracting States shall notify each other that the constitutional require� ments for the entry into force of this Conven� tion have been complied with. (2) The Convention shall enter into force thirty days after the date of the later of the notifications referred to in paragraph (1) and its provisions shall have effect: (a) in respect of taxes withheld a t source, on amounts paid or remitted to non-residents on or after the first day of January in the calendar year next following that in which the Convention enters into force; and (b) in respect of other taxes on income derived on or after the first day of January in the calendar year next following that in which the Convention enters into force. Artikel 30 Ikrafttr�dande 1. De avtalsslutande staterna skall meddela varandra att de konstitutionella �tg�rder vid� tagits som kr�vs for att detta avtal skall tr�da i kraft. 2. Avtalet tr�der i kraft trettio dagar efter dagen f or det sista av de meddelanden som avses i punkt 1 och avtalets best�mmelser till�mpas: a) betr�ffande skatt som inneh�lls vid k�l� lan, p� belopp som betalas eller �verfors till person med hemvist utomlands den 1 januari det �r som f�ljer n�rmast efter det kalender�r d� avtalet tr�der i kraft eller senare, och b) betr�ffande andra skatter p� inkomst, som f�rv�rvas den 1 januari kalender�ret n�rmast efter det d� avtalet tr�der i kraft eller senare. 2858 � </div> <div id="page31-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1510 Artide 31 Termination This Convention shall remain in force un� til terminated by a Co ntracting State. Either Contracting State may terminate the Con� vention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year after the expiration of a period of five years from the date of its entry into force. In such case, the Convention shall cease to have effect: (a) in respect of taxes withheld at source on amounts paid or remitted to non-residents on or aft er the first day of Januar y next fol � lowing the notice of termination; and (b) in respect of other taxes on income derived in any incom e year be ginning on or after the first day of Janu ary next foll owing the notice of termination. In witn ess whereof the undersigned being duly authorized thereto have s igned the pre� sent Convention and have affixed thereto their seals. Artikel 31 Upph�rande Detta avtal f�rblir i kraft till des s det s�gs upp av en avtalsslutande stat. Envar av de avtalsslutande staterna kan p� diplomatisk v�g skriftligen upps�ga avtalet genom med� delande h�rom minst sex m�nader f�re ut� g�ngen av n�got kalender�r som f�ljer efter en tidrymd av fem �r fr�n den dag d� avtalet tr�tt i kraft. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: a) betr�ffande skatter som inneh�lls vid k�llan, p� belopp som betala s eller �v erf�rs till person med hemvist utomlands den 1 ja� nuari �ret n�rmast efter den skriftliga upp� s�gningen eller senare, och b) betr�ffande andra skatter p� inkomst, som f�rv�rvas under inkomst� r som b�rjar den 1 januar i �ret n�rmast efter upps�gning� en eller senare. Till bekr�f telse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, under� tecknat detta avtal och f�rsett detsamma med sina sigill. Done at London this 1st day of July 1991, in duplicate in the English language. For Sweden Lennart Eckerberg For Barbados Roy Marshall Som skedde i London den 1 juli 1991, i tv� exemplar p� engelska spr�ket. F�r Sverige Lennart Eckerberg F�r Barbados Roy Marshall Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar CARL BILDT BO LUNDGREN (Finansdepartementet) 2859 V 1' � </div> </div>

Lag

SFS 1991:1510

om dubbelbeskattningsavtal mellan Sverige och

utkom fr�n trycket

Barbados;

den l O december 1991

Utf�rdad den 28 november 1991.

Enligt riksdagens beslut' f�reskrivs f�ljande.

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

betr�flfande skatter p� ink omst som Sverige och Barbados undertecknade

den 1 juli 1991 skall g�lla som lag h�r i landet.

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

' Prop. 1991/92:11, SkU2, rskr. 4.

^^^9

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SFS 1991:1510

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

medf�r inslcr�nloiing av den skattskyldighet i Sverige som annars skulle

f�religga.

3 � Om en person som �r bosatt i Sverige f�rv �rvar inkomst som enligt

best�mmelserna i artikel 20 i avtalet beskattas endast i Barbados skall

s�dan inkomst inte tas med vid taxeringen i Sverige. Taxeras personen i

fr�ga till statlig inkomstskatt f�r annan inkomst som �r att h�nf�ra till

f�rv�rvsinkomst skall dock f�ljande iakttas. F�rst utr�loias den statliga

inkomstskatt som skulle ha p�f�rts om den skattskyldiges hela f�rv�rvsin�

komst beskattats endast i Sverige. D�refter fastst�lls hur stor procent den

s�lunda utr�knade skatten utg�r av hela den beskattningsbara inkomst p�

vilken skatten ber�knats. Med den d�rmed erh�llna procentsatsen tas skatt

ut p� den f�rv�rvsinkomst som skall beskattas i Sverige. F�rfarandet skall

anv�ndas endast om detta leder till h�gre skatt.

Convention between S weden and Barba�
dos for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion with
respect to Taxes on Income

Sweden and Barbados, desiring to con�

clude a Convention for the Avoidance of

Double Taxation and the Prevention of Fis�

cal Evasion with respect to Taxes on Income,

have agreed as follows:

Bilaga

(�vers�ttning)

Avtal mellan Sverige och Barbados for att
undvika dubbelbeskattning och f�rhindra
skatteflykt betr�ffande skatter p� in�
komst

Sverige och Barbados, som �nskar ing� ett

avtal f�r att undvika dubbelbeskattning och

f�rhindra skatteflykt betr�ffande skatter p�

inkomst, har kommit �verens om f�ljande:

Artide 1

Personal scope

This Convention shall apply to persons

who are residents of one or both of the Con�

tracting States.

Artikel 1
Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har

hemvist i en avtalsslutande stat eller i b�da

avtalsslutande staterna.

Artide 2
Taxes covered

(1) The taxes to which this Convention

shall apply are:

(a) In Sweden:

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

komstskatten), including the sailors' tax (sj��

mansskatten) and the coupon tax (kupong�

skatten);

Artikel 2
Skatter som omfattas av avtalet

1. De skatter p� vilka detta avtal till�mpas

a) i Sverige:

1) den statliga inkomstskatten, sj�mans�

skatten och kupongskatten d�ri inbegripna.

2830

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SFS 1991:1510

(ii) the tax on the undistributed prof its of

companies (ers�ttningsskatten) and the tax

on distribution in connection with reduction

of share capital or the winding up of a com�

pany (utskiftningsskatten);

(iii) the tax on public entertainers (bevill�

ningsavgiften f�r vissa offentliga f�rest�ll�

ningar);

(iv) the communal income tax (den kom�

munala inkomstskatten); and

(v) the profit sharing tax (vinstdelnings�

skatten)

(hereinafter referred to as "Swedish tax");

(b) In Barbados:

(1) the income tax (including premium in�

come tax);

(ii) the corporation tax (including tax on

branch profits); and

(iii) the petroleum winning operations tax

(hereinafter referred to as "Barbados

Tax").

(2) The Convention shall apply also to any

identical or substantially similar taxes which

are imposed after the date of signature of the

Convention in addition to, or in place of, the

taxes referred to in paragr aph (I). The com�

petent authoritie s of the Contracting States

shall notify each other of any substantive

changes whi ch have been made in their re�

spective taxation laws.

2) ers�ttningsskatten och utskiftningsskat�

ten,

3) bevillningsavgiften f�r vissa offentliga

f�rest�llningar,

4) den kommunala inkomstskatten, och

5) vinstdelningsskatten

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

b) i Barbados:

1) inkomstskatten (d�ri inbegripet in�

komstskatt p� f�rs�kringspremier),

2) bolagsskatten (d�ri inbegripet skatt p�

filialinkomster), och

3) petroleumutvinningsskatten

(i det f�ljande ben�mnda "skatt som utta-

gits i Barbados").

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

samma eller i huvudsak likartat slag, som

efter undertecknandet av avtalet p�f�rs vid

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

i punkt 1. De beh� riga myndigheterna i de

avtalsslutande staterna skall meddela varan�

dra de v�sentliga �ndringar som vidtagits i

respektive skattelagstiftning.

Artide 3
General definitions

(I) For the purposes of this Convention,

unless the context otherwise requires:

(a) the term "Sweden" means the King�

dom of S weden and, when use d in a geo gra�

phical sense, includes the nation al territory,

the territorial sea of Sweden as well as other

maritime areas over which Sweden in accord�

ance with interna tional law ex ercises sover�

eign rights or jurisdiction;

(b) the term "Barbados" means the island

of Barbados and the territori al waters there�

of, including any area outside such territorial

waters which in accordance with internation�

al law and the laws of Barba dos is an area

Artikel 3
Allm�nna definitioner

1) Om inte sammanhanget f�ranleder an�

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

jande uttryck nedan angiven betydelse:

a) "Sverige" �syftar Konungariket Sverige

och innefattar, n�r uttrycket anv�nds i geo �

grafisk betydelse, Sveriges territorium, Sveri�

ges territorialvatten och and ra havsomr�den

�ver vilka Sverige, i �vere nsst�mmelse med

folkr�tten, ut�var suver�na r�ttigheter elle r

jurisdiktion,

b) "Barbados" �syftar �n Barbados och

dess territorialvatten, innefattande vaije om�

r�de utanf�r detta territorialvatten som i en�

lighet med follcr�tten och lagstiftningen i Bar�

bados utg�r ett omr�de inom vilket Barbados

2831

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SFS 1991:1510

within which the rights of Barbados with re�

spect to the sea-bed and subsoil and their

natural resources may be exercised;

"the other Contracting State" mean Sweden

or Barbados, as the context requires;

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

ual, a company and any other body of per�

sons;

(e) the term "company" means any body

corporate or any entity which is tre ated as a

body corporate for tax purposes;

(f) the terms "enterprise of a Contracting

State" and "enterprise of the other Contract�

ing State" mean respectively an enterprise

carried on by a resident of a Contracting

State and an enterprise carried on by a resi�

dent 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 who is a citizen of

a Contracting State;

(ii) any legal person, partnership

and association deriving its status as

such from the laws in force in a Con�

tracting State;

(i) the term "competent authority" means;

(i) in Sweden, the Minister of Fi�

nance, his authorized representative or

the authority which is designated as a

competent authority for the purpose of

this Convention;

(ii) in Barbados, the Minister of Fi�

nance or his authorized representative.

(2) As regards the application of the Con�

vention by a Contracting State, any term not

defined therein shall, unless the context oth�

erwise requires, have the meaning which it

has under the law of that State concerning the

taxes to which the Convention applies.

�ger ut�va sina r�ttigheter med avseende p�

havsbottnen och dennas underlag samt des�

sas naturtillg�ngar,

c) "en avtalsslutande stat" och "den andra

avtalsslutande staten" �syftar Sverige eller

Barbados, beroende p� sammanhanget,

d) "person" inbegriper fysisk person, bo�

lag 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

f�retag i en avtalsslutande stat, utom d�

skeppet eller luftfartyget anv�nds uteslutande

mellan platser i den andra avtalsslutande

staten,

h) "medborgare" �syftar:

1) fysisk person som �r medborgare i

en avtalsslutande stat,

2) juridisk person, handelsbolag och

annan sammanslutning som bildats en�

ligt den lagstiftning som g�ller i en av�

talsslutande stat,

i) "beh�rig myndighet" �syftar;

1) i Sverige, finansministern, dennes

befullm�ktigade ombud eller den myn�

dighet �t vilken uppdras att vara beh�rig

myndighet vid till�mpningen av detta

avtal,

2) i Barbados, finansministern eller

dennes befullm�ktigade ombud.

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

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

leder annat, varje uttryck som inte definie�

rats i avtalet ha den betydelse som uttrycket

har enligt den statens lagstiftning i fr�ga om

s�dana skatter p� vilka avtalet till�mpas.

2832

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SFS 1991:1510

Artide 4

Residence

(1) For the purposes of this Convention,

the term "resident of a Contracting State"

means any person who, under the laws of that

State, is liable to tax therein by r eason of his

domicile, residence, place of management or

any other criterion of a similar nature, pro�

vided, however, that in the case of a partner�

ship or estate this term applies onl y to the

extent that the inco me derived by s uch part�

nership or estate is subject to tax in that State

as the income of a resident, either in its

hands or in the hands of its partners.

(2) Where by reas on of the provisions of

paragraph (1) an individual is a resident of

both Contracting States, then his s tatus shall

be determined as follows:

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

the State in which he has a permanent home

available to him; if he has a permanent home

available to him in both States, he shall be

deemed to be a resident of the State with

which his perso nal and economic relations

are closer (centre of vital interests);

(b) if the State in whi ch he has his centr e

of vital interests cannot be determined, or if

he does not have a permanent home available

to him in either State, he shall be deemed to

be a resident of the State in w hich he has an

habitual abode;

States or in neither of them, he shall be

deemed to be a resident of the State of which

he is a national;

(d) if he is a natio nal of both Sta tes or of

neither of them, the competent authorities of

the Contracting States shall settle the ques�

tion by mutual agreement.

(3) Where by reaso n of the provisions of

paragraph (1) a person other than an individ�

ual is a resident of both Contra cting States,

then it shall be deemed to be a resident of the

State in which its plac e of ef fective manage�

ment is situated.

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� grun d av

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

eller annan liknande omst�ndighet, dock att,

betr�ffande handelsbolag och d�dsbo, endast

i den m�n dess inkomst �r skattepliktig i

denna stat p� samm a s�tt som ink omst som

f�rv�rvas av person med hemvist d�r, anting�

en hos personen som s�dan eller hos dess

del�gare.

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

1 fysisk person har hemvist i b�da av talsslu�

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

jande s�tt:

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

har en bostad som stadigvarande st�r till

hans f�rfogande; om han har en s�dan bostad

i b�da staterna, anses han ha hemv ist i den

stat med vilk en hans perso nliga och eko no�

miska f�rbindelser �r starkast (centrum f� r

levnadsintressena).

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

han har centrum f�r sina levnadsintressen

eller om han inte i n�gondera staten har en

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

gande, anses han ha hemv ist i den stat d�r

han stadigvarande vistas.

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

terna eller om han inte vistas stadigvarande i

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

stat d�r han �r medborgare.

d) Om han �r med borgare i b�da staterna

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

dem, skall de beh�riga myndigheterna i de

avtalsslutande staterna avg�ra fr�gan genom

�msesidig �verenskommelse.

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

1 annan person �n fysisk person har hemvist i

b�da avtalsslutande staterna, anses personen

i fr�ga ha hemv ist i den stat d�r den har sin

verkliga ledning.

2833

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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;

(d) a factory;

(e) a workshop;

(f) a warehouse in relation to a person pro�

viding storage facilities for others;

(g) a store or other sales outlet;

(h) a mine, an oil or gas well, a qua rry or

any other place of extraction of natural re�

sources;

(i) a building site or construction, assem�

bly, installation or dredging project, or a

drilling rig or ship used for the exploration or

development of natural resources within a

Contracting State, but only if such si te, pro�

ject or activity continues for a period of more

than six months, including the period of any

supervisory activity connected therewith;

and

(j) the maintenance of substantial equip�

ment or machinery, but only if such mainten�

ance continues for a period of m ore than six

months.

(3) Notwithstanding the preceding provi�

sions of this Article, the term "permanent

establishment" shall be deemed not to in�

clude:

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

pose of storage or display of goods or mer�

chandise belonging to the enterprise;

(b) the maintenance of a stock of goods or

merchandise belonging to the enterprise sole�

ly for the purpose of storage or display;

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

Artikel 5

Fast drifist�lle

1. Vid till�mpningen av detta avtal �syftar

uttrycket "fast driftst�lle" en stadigvarande

plats for aff�rsverksamhet, fr�n vilken ett

f�retags verksamhet helt eller delvis bedrivs.

2. Uttrycket "fast driftst�lle" innefattar

s�rskilt:

a) plats f�r f�retagsledning,

b) filial,

c) kontor,

d) fabrik,

e) verkstad,

f) lagerbyggnad, i fr�ga om person som

tillhandah�ller andra personer lagerut�

rymme,

g) affar eller annat f�rs�ljningsst�lle,

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

annan plats f�r utvinning av naturtillg�ngar,

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

terings-, installations- eller muddringsverk-

samhet, borrplattform eller skepp som an�

v�nds f�r utforskning eller utveckling av na�

turtillg�ngar i en avtalsslutande stat, men en�

dast om verksamheten p�g�r under en tid�

rymd av mer �n sex m�nader, d�ri inbegripet

tid f�r d�rmed sammanh�ngande �verva�

kande verksamhet, och

j) innehavet av avsev�rd maskinell eller

annan utrustning men endast om utrustning�

en innehas under en tidrymd av mer �n sex

m�nader.

3. Utan hinder av f�reg�ende best�m�

melser i denna artikel anses uttrycket "fast

driftst�lle" inte innefatta:

a) anv�ndningen av anordningar uteslu�

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

tillh�riga varor,

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

rulager uteslutande f�r lagring eller utst�ll�

ning,

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

rulager uteslutande f�r bearbetning eller f�r�

�dling genom annat f�retags f�rsorg,

d) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r ink�p av

2834

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SFS 1991:1510

goods or merchandise or of collecting infor�

mation, for the enterprise;

(e) the maintenance of a fixed place of

business solely for the purpose of carrying on,

for the enterprise, any other activity of a pre�

paratory or auxiliary character.

(4) Notwithstanding the provisions of

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

than an agent of an independent status to

whom paragraph (5) applies, is acting in a

Contracting State, on behalf of an enterprise

of the other Contracting State, that enterprise

shall be de emed to have a permanent estab�

lishment in the first-mentioned Contracting

State in resp ect of any activitie s which that

person undertakes for the enterprise, if such a

person:

(a) has and habitually exercises in that

State an authority to conclude contracts in

the name of the enterprise, unless the activi�

ties of such person are limited to those men�

tioned in paragraph (3) which, if exercised

through a fixed place of business, would not

make this fixed place of business a perma�

nent establishment under the provisions of

that paragraph; or

(b) has no such authority, but habitually

maintains in the first-mentioned State a

stock of goods or merchandise from which he

regularly delive rs goods or merchandise on

behalf of the enterprise, if the transactions

between the agent and the enterprise were

not made under arm's-length conditions.

(5) An enterpris e shall not be deemed to

have a permanent establishment in a Con�

tracting State merely because it carries on

business in that State thr ough a broker, g en�

eral commission agent or any other agen t of

an independent status, provided that such

persons are acting in the ordinary course o f

their business. However, when the activities

of such an agent are devoted wholly or almost

wholly on behalf of that enterprise, he wil l

not be considered an agent of an independent

status within the meanin g of this paragra ph

but in such cases the provisions of paragraph

(4) shall apply.

(6) The fact that a company which is a

resident of a Co ntracting State controls or is

controlled by a c ompany which is a reside nt

varor eller inh�mtande av upplysningar for

f�retaget,

e) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande for att for f�reta�

get bedriva annan verlcsamhet av f�rbere�

dande eller bitr�dande art.

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

ende representant p� villcen pun kt 5 till�m �

pas, �r verksam i en avtalsslutande stat for ett

f�retag i den andra avtalsslutande staten,

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

melserna i punkterna 1 och 2 ha fast drift�

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

ten betr�lTande vaije verksamhet som denna

person bedriver for foretaget om

a) han har och i denna stat regelm�ssigt

anv�nder fullmakt att sluta avtal i for etagets

namn samt verksamheten inte �r begr�nsad

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

den bedrev s fr�n en stadigvarande plats for

aff�rsverksamhet inte skulle g�ra denna

stadigvarande plats for aff �rsverksamhet till

fast driftst�lle enligt best�mmelserna i

n�mnda punkt, eller

b) han inte har s�d an fullmakt men regel�

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

varulager fr�n vilket han for foretagets r�lt-

ning regelbundet levererar varor, om transak�

tionerna mellan representanten och foretaget

inte skedde p� samma villkor som g�ller vid

transaktioner mellan frist�ende foretag.

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

avtalsslutande stat endast p� den grund att

f�retaget bedriver aff�r sverksamhet i denna

stat genom formedling av m�klare, kommis-

sion�r eller annan oberoende representant,

under foruts�ttning att s�dan person d�rvid

bedriver sin sedvanliga aff�rsverksamhet.

N�r s�dan representant bedriver sin verk�

samhet uteslutande eller n�stan uteslutande

for foretaget i fr�ga, anses han emellertid inte

s�som s�dan oberoende representant som

avses i denna punkt. I s�dant fall till�mpa s

best�mmelserna i punkt 4.

6. Den omst� ndigheten att ett bolag med

hemvist i en avtalsslutande stat kontrollerar

eller kontrolleras av ett bola g med hemvis t i

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SFS 1991:1510

of the other Contracting State, or which car�

ries on business in t hat other State (whether

through a permanent establishment or other�

wise) shall not of itself constitute either com�

pany a permanent establishment of the other.

den andra avtalsslutande staten eller ett bolag

som bedriver aff�rsverksamhet i denna andra

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

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

dera bolaget utg�r fast drif tst�lle f�r det an�

dra.

Artide 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 respect�

ing 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, min�

eral deposits, sources and other natural re�

sources.

(3) The provisions of paragraph (1) shall

apply to income derived ftom the direct use,

letting, or use in any other form of immov�

able property.

(4) The provisions of paragraphs (1) and

(3) shall also apply to the income from im�

movable property of an enterprise and to in�

come from immovable property used for the

performance of independent personal ser�

vices.

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 eller

skogsbruk) bel�gen i den andra avtalsslu�

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

2. Uttrycket "fast egendom" har den bety�

delse som uttrycket har enligt lagstiftningen i

den avtalsslutande stat d�r egendomen �r be�

l�gen. Uttrycket inbegriper dock alltid tillbe�

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

ventarier i lantbruk och skogsbruk, r�ttighe�

ter p� vilkaK 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 mineralf�re�

komst, k�lla eller annan naturtillg�ng.

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

inkomst som f�rv�rvas genom omedelbart

brukande, genom uthyrning eller annan an�

v�ndning av fast egendom.

4. Best�mmelserna i punkterna 1 och 3

till�mpas �ven p� inkomst av fast egendom

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

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

kesut�vning.

Artide 7

Business profits

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

tracting State shall be taxable only in that

State unless the enterprise carries on business

in the other Contracting State through a per�

manent establishment situated therein. If the

enterprise carries on business as aforesaid,

Artikel 7

Inkomst av r�relse

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

avtalsslutande stat f�rv�rvar, beskattas en�

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

driver r�relse i den andra avtalsslutande stat�

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

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

2836

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SFS 1991:1510

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) Notwithstanding the provisions of

para^aph (1), where an enterprise of a Con�

tracting State which has a permane nt estab�

lishment in the other Contra cting State car�

ries on business activities in that other S tate

otherwise than through the permanent estab�

lishment, of the same o r similar kind as the

business activiti es carried on by the perma �

nent establishment, then the profits of such

activities ma y be attributable to the perma�

nent establishment unless the enterprise

shows that such activities could not have

been reasonably undertaken by the perma�

nent establishment.

(3) Subject to the provisions of paragraph

(4), where an enterprise of a Contracting

State carries on business in the other Con�

tracting State through a permanent establish�

ment situated therein, there shall in each

Contracting State be attributed to that per�

manent establishment the profits which it

might be exp ected to make if it were a dis�

tinct and separate enterprise engaged in the

same or similar activities under the same or

similar conditions and dealing wh olly inde�

pendently with the enterprise of which it is a

permanent establishment.

(4) In determining the prof its of a perma �

nent establishment, there shall be allowed as

a deduction the expenses which are incurred

for the purposes of the perman ent establish�

ment, including executive and general ad�

ministrative expenses so incurred, whether in

the State in which the permanent estab lish�

ment is situated or elsewhere.

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

manent establishment by rea son of the mere

purchase by that permanent establishment of

goods or merchandise for the enterprise.

(6) Insofar as it has bee n 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 variou s parts,

nothing in paragraph (3) shall preclu de that

f�retagets inkomst beskattas i den andra sta�

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

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

2. Om f�retag i en a vtalsslutande stat, vil�

ket har fast drift st�lle i den andra avt alsslu�

tande staten, bedriver r�r else i denna andr a

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

let och verksamheten �r av samm a eller lik�

nande slag som den som bedrivs fr�n det

fasta driftst�llet, f�r inkomsten av s�dan

verksamhet - utan hinder av best�mmel�

serna i punkt 1 - h�nf�ras till det fasta drift�

st�llet, s�vida inte f�retaget visar, att verk�

samheten inte sk�ligen kunde ha bedrivits

fr�n det fasta driftst�llet.

3. Om f�retag i e n avtalss lutande stat be�

driver r�relse i den andra avtalsslutande stat�

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

om inte best�mmelserna i punkt 4 f�ranleder

annat, i varde ra 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 b edrivit

verksamhet av samma eller liknande slag un�

der samma eller liknand e villkor och sj�lv�

st�ndigt avslutat aff�rer med det f�re tag till

vilket driftst�llet h�r.

4. Vid best�mmandet av fast driftst�lles

inkomst medges avdrag f�r utgifter som upp�

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

inbegripna utgifter f�r f�retagets ledning och

allm�nna f�rvaltning, oavsett om utgi fterna

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

�r bel�get eller annorst�des.

5. Inkom st h�nf�rs inte till fa st driftst�lle

endast av den anledningen att varor ink� ps

genom det fas ta driftst�llets f�rsorg f�r f�re�

taget.

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

driftst�lle brukat i en avtalss lutande stat be�

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

f�retagets hela inkom st p� de olika dela rna

av f�retaget, hindrar best�mmelserna i punkt

3 inte att i denna avtalsslutande stat den skat-

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SFS 1991:1510

Contracting State from determining the prof�

its to be so taxed by such an apportionment

as may be customary; the method of appor�

tionment adopted shall, however, be such

that the result shall be in accordance with the

principles laid down in this Article.

(7) If t he information available to the as�

sessment authority concerned is inadequate

to determine the profits to be attributed to

the permanent establishment, such profits

may be determined by the excercise of discre�

tion or the making of an estimate by that

assessment authority, provided that such dis�

cretion shall be excercised or such estimate

shall be made in accordance with the princi�

ples stated in this Article.

(8) For the purposes of the preceding para�

graphs, the profits to be attributed to the

permanent establishment shall be deter�

mined by the same method year by year,

unless there is a good and sufficient reason to

the contrary.

(9) Where profits include items of income

which are dealt with separately in other Arti�

cles of this Convention, then the provisions

of those Articles shall not be affected by the

provisions of this Article.

tepliktiga inkomsten best�ms genom s�d ant

f�rfarande. Den f�rdelningsmetod som an�

v�nds skall dock vara s�dan att resultatet

�verensst�mmer med principerna i denna ar�

tikel.

7. Om den information som �r tillg�nglig

f�r vederb�rande skattemyndighet �r otill-

r�cldig f�r att best�mma den inkomst som

skall h�nf�ras till ett fast^driftst�lle, f�r s�dan

inkomst best�mmas genom sk�n eller upp�

skattning av skattemyndigheten, f�rutsatt att

s�dan sk�n eller uppskattning sker i �verens�

st�mmelse med de principer som f�reskrivits

i denna artikel.

8. Vid till�mpningen av f�reg�ende

punkter best�ms inkomst som �r h�nf�rlig

till det fasta driftst�llet genom samma f�rfa�

rande �r fr�n �r, s�vida inte goda och tillr�ck�

liga sk�l f�ranleder annat.

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

som behandlas s�rskilt i andra artiklar av

detta avtal, ber�rs best�mmelserna i dessa

artiklar inte av reglerna i f�revarande artikel.

Artide 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 taxed only in

that State.

(2) With respect to profits derived by the

air transport consortium Scandinavian Air�

lines System (SAS) the provisions of para�

graph (I) 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 Scandinavan

Airlines System (SAS).

(3) The provisions of paragraph (1) shall

also apply to profits from the participation in

a pool, a joint business or an international

operating agency.

Artikel 8
Sj�fart och luftfart

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

avtalsslutande stat genom an v�ndningen av

skepp eller luftfartyg i internationell trafik

beskattas endast i denna stat.

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

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

konsortiet Scandinavian Airlines System

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

som motsvarar den andel i konsortiet som

innehas av AB Aerotransport (ABA), den

svenske del�garen i Scandinavian Airlines

System (SAS).

3. Best�mmelserna i punkt 1 till�mpas

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

gande i en pool, ett gemensamt f�retag eller

en internationell driftsorganisation.

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SFS 1991:1510

Artide 9

Associated enterprises

(1) Where;
(a) an enterprise of a Contracting State par-

tidpates 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 ac�

crued, may be included in the profits of that

enterprise and taxed accordingly.

(2) Where a Contracting State includes in

the profits of an enterprise of 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 t he 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 t o the other provisions of
this Convention and the competent authori�

ties of the Contracting States shall if neces�

sary consult each other.

Artikel 9
F�retag med intressegemenskap

I. Ifall d�

a) ett f�retag i en avtalsslutande stat direkt

eller indirekt deltar i ledningen eller kontrol�

len av ett f�retag i den andra avtalsslutande

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

eller

b) samma personer direkt eller indirekt

deltar i ledningen eller kontrollen av s�v�l ett

f�retag i en avtalsslutande stat som ett f�re�

tag i den andra avtalsslutande staten eller

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

iakttas f�ljande.
Om mellan f�retagen i fr�ga om handels�

f�rbindelser eller finansiella f�rbindelser av�

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

dem som skulle ha avtalats mellan av varan �

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

utan s�dana villkor skulle ha tillkommit det

ena f�retaget men som p� grund av villkoren

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

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

ensst�mmelse d�rmed.

2.1 fall d� inkomst, f�r vilken ett f�retag i

en avtalsslutande stat beskattats i denna stat,

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

den andra avtalsslutande staten och beskattas

i �verensst�mmelse d�rmed i denna andra

stat samt den s�lunda inr�knade inkomsten
�r s�dan som skulle ha tillkommit f�retaget i

den f�rstn�mnda staten om de villkor som

avtalats mellan f�retagen hade varit s�dana

som skulle ha avtalats mellan av varandra

oberoende f�retag, skall den andra staten

genomf�ra vederb�rlig justering av det skat�

tebelopp som p�f�rts f�r inkomsten i den na

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

st�mmelser i detta avtal och de beh�riga

myndigheterna i de avtalsslutande staterna

�verl�gger vid behov med varandra.

Artide 10
Dividends

(1) Dividends paid by a company which is

a resident of a Contracting State to a resident

of t he other Contracting State may be taxed

in that other State.

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.

2839

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SFS 1991:1510

/i4 \

(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 com�

pany (other than a partnership) which holds

directly at least 10 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.

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, not being

debt-claims and 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 th e laws of

the State of which the company making the

distribution is a resident.

(4) Notwithstanding the provisions of

paragraph (I), dividends paid by a company

which is a resident of Barbados 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 Swed�

ish law if both companie s 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 Barbados or an income tax

comparable thereto, whether in Barbados or

elsewhere, or

(b) the dividends paid by the company

which is a resident of Barbados consist whol�

ly or almost wholly of dividen ds which that

company has received, in the year or pre�

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

company which is a resident of a th ird State

and which would have been exempt from

Swedish tax if the shares in respect of which

they are paid had been held directly by th e

company which is a resident of Sweden.

2. Utdelningen f�r emellertid beskattas

�ven i den avtalsslutande stat d�r bolaget

som betalar utdelningen har hemvist, enligt

lagstiftningen i denna stat, men om motta�

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

�verstiga

a) 5 procent av utdelningens bruttobe�

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

ett bolag (med undantag for handelsbolag)

som direkt innehar minst 10 procent av det

utbetalande bolagets kapital,

b) 15 procent av utdelningens bruttobe�

lopp i �vriga fall.

Denna punkt ber�r inte bolagets beskatt�

ning for vinst av vilken utdelningen betalas.

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

denna artikel inkomst av aktier, som inte �r

fordringar, med r�tt till andel i vinst, samt

inkomst av andra andelar i bolag, som enl igt

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. Utan hinder av best�mmelserna i punkt

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

bados till bolag med hemvist i Sverige undan�

tagen fr�n svensk ska tt i den m�n utdelning�

en skulle ha varit undantagen fr�n beskatt�

ning enligt svensk lagstiftning, om b�da bola�
gen hade varit svenska. S�dan skattebefrielse

medges dock endast om

a) den vinst av vilken utdelningen betalas

underkastats den normala bolagsskatten i

Barbados eller en d�rmed j�mf�rlig in�

komstskatt, antingen i Barbados eller n�gon

annanstans, eller

b) den utdelning som betalas av bolaget

med hemvist i Barbados uteslutande eller

n�stan uteslutande utg�rs av utdelning vilken

detta bolag under ifr�gavarande �r eller tidi�

gare �r mottagit p� aktier eller andelar, som

bolaget innehar i bolag med hemvist i en

tredje stat, och vilken utdelning skulle ha

varit undantagen fr�n svensk skatt om de

aktier eller andelar p� vilka utdelningen beta�

las hade innehafts direkt av bolaget med

hemvist i Sverige.

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SFS 1991:1510

(5) The provisions of paragrap hs (1) and

(2) shall not apply if the be neficial owner of

the dividends, being a resident of a Contract�

ing State, carries on business in the other

Contracting State of which the company pay�

ing the dividends is a resident, through 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 resp ect of w hich

the dividends are paid is effectively connect�

ed with such permanent establishment or

fixed base. In such case the provisions of

Article 7 or Article 15, as the case may be,

shall apply.

(6) A Contrac ting State may not impose

any tax on dividends paid by a company

which is not a resident of that State, except

insofar as:

(a) the dividends are paid to a resident of

that State;

(b) the dividends are attributable to a per�

manent establishment or fixed base situated

in that State.

Nor shall the company's undistributed

profits be subject to tax in that State even if

the dividends paid or the undistributed prof�

its consist wholly or partly of profits or in�

come arising in that State.

(7) Where a company, which is a resid ent

of a Contracting State having a permanent

establishment in the other Contracting State,

derives profits or income from that perma�

nent establishment, any remit tances of such

profits or income by the permanent establish�

ment to the company which is a resident of

the first-mentioned Contracting State may,

notwithstanding any othe r provisions of the

Convention, be taxed in acc ordance with the

law of the other Contrac ting State, but the

rate of tax imposed on suc h remittance shall

not exceed 5 per cent, provided that such tax

shall not apply to the extent the profits or

income remitted have been reinvested in that

other Contracting State.

5. Best�mmelserna i punkterna I och 2

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

ningen har hemvist i en avtals slutande stat

och bedriver r�relse i den andra avtalsslu�

tande staten, d�r bolaget som betala r utdel�

ningen har hemvist, 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 andel p�

grund av vilken utdelningen betalas �ger

verldigt samband med det fasta driftst�llet

eller den stadigvarande anordningen. I s�

dant fall till�mpas best�mmelserna i artikel 7

respektive artikel 15.

6. En avta lsslutande stat f�r inte ta ut n� �

gon skatt p� utdelning som betalas av ett

bolag som inte har hemvist i denna stat,

utom s�vitt avser

a) utdelning som betalas till en person

med hemvist i denna stat,

b) utdelning som �r h�nf�rlig till ett fast

driftst�lle eller stadigvarande anordning i

denna stat.

Bolagets icke utdelade vinst f�r inte h eller

bli f�rem�l for beskattning i denna stat, �ven

om utdelningen eller den icke utdelade vins�

ten helt eller delvis utg� rs av inkomst som

uppkommit i den na stat.

7. Om bolag med hemv ist i en avtalsslu�

tande stat har fast driftst�lle i den andra av�

talsslutande staten och f�rv�rvar inkomst

fr�n det fasta driftst�llet, f�r �verf�ring av

s�dan inkomst fr�n det fhst a driftst�llet till

bolaget med hemv ist i den f�rs tn�mnda av�

talsslutande staten - utan hind er av � vriga

best�mmelser i detta avtal - beskattas enligt

lagstiftningen i den andra avtalsslutande stat�

en, men sk atten p� s �dan �verf�ring f�r inte

�verstiga 5 procent. S�da n skatt skall dock

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

har �terinvester ats i denna andra avta lsslu�

tande stat.

2841

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SFS 1991:1510

Artide 11

Interest

(1) Interest arising in a Contracting State

and paid to a resident of the other Contract�

ing State may be taxed in th at other State.

(2) However, such interest may also be

taxed 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 ex�

ceed 5 per cent of the gross amou nt of the

interest.

(3) Notwithstanding the provisions of

paragraphs (1) and (2), interest derived by

(a) a Contracting State or an instrumental�

ity thereof (including the Central Bank of

Barbados, the Barbados Dev elopment Bank,

the Central Bank of Sweden, the Swedish

National Debt Ofiice, the Swedish Export

Credit Board, the Swedish Export Credit Inc.

and such other institutions of either Con�

tracting State as the competent authorities

may agree, pursuant to Article 26); or

(b) a resident of a Contracting State with

respect to debt obligations guaranteed or in�

sured by that Contracting State or an instru�

mentality thereof, including any institutions

mentioned in sub-paragraph (a) above

shall be exempt from tax by the other Con�

tracting State.

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

ticle means income from debt-claims of every

kind, whether or not secured by mortgage

and whether or not carrying a right to partici�

pate in the debtor's profits, and in particular,

income from government securities and in�

come from bonds or debentures, including

premiums and prizes attaching to such secu�

rities, bonds or debentures. Penalty charges

for late payment shall not be regarded as

interest for the purpose of this Article.

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

and (3) shall not apply if the beneficial owner

of the interest, being a resident of a Contract�

ing State, carries on business in the other

Contracting State in which the interest arises.

Artikel 11

R�nta

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

tande stat och som betalas till person med

hemvist i den andra avtalsslutande staten, f�r

beskattas i 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 5 procent av r�ntans bruttobe�

lopp.

3. Utan hinder av best�mmelserna i punk�

terna 1 och 2 skall r�nta , som betalas till

a) en avtalsslutande stat eller n�got av dess

organ, d�ri inbegripet "the Central Bank of

Barbados", "the Barbados Development

Bank", Sveriges Riksbank, Riksg�ldskon�

toret, Exportkreditn�mnden och AB Svensk

Exportkredit samt s�dana andra institutioner

i endera avtalsslutande staten som de beh�ri�

ga myndigheterna kan komma �verens om

enligt artikel 26, eller

b) person med hemvist i en avtalsslutande

stat p� grund av skuld garanterad eller for-

s�krad av denna avtalsslutande stat eller n�

got av dess organ, d�ri inbegripet de institu�

tioner som n�mnts i a) ovan,

vara undantagen fr�n skatt i den andra av�

talsslutande staten.

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

artikel inkomst av vaije slags fordran, anting�

en den s�kerst�llts genom inteckning i fast

egendom eller in te och antingen den medf�r

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

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

papper, som utf�rdats av staten, och inkomst

av obligationer eller debentures, d�ri inbegri�

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

s�dana v�rdepapper, obligationer eller de�

bentures. Straffavgift p� grund av sen betal�

ning anses inte som r�nta vid till�mpningen

av denna artikel.

5. Best�mmelserna i punkterna 1, 2 och 3

till�mpas inte, om den som h ar 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

2842

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SFS 1991:1510

through a permane nt 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 re�

spect of which the interest is paid is effective�

ly connected with:

(a) such perm anent establishment or fixed

base, or

(b) business activities referred to under

paragraph (2) of Article 7.

In such case the provisions of Article 7 or

Article 15, as the case may be, shall apply.

(6) Interest shall be deemed to arise in a

Contracting State when the payer is that State

itself, a local auth ority or a resident of that

State. Where, however, the person paying the

interest, whether he is a resident of a Con�

tracting State or not, has in a Contracting

State a permanent establishment or fixed

base in connection with whi ch the inde bted�

ness on which the interest is paid was in�

curred, and such interest is borne by such

permanent establishment or fixed base, then

such inte rest shall be de emed to arise in the

State in whi ch the permane nt establishment

or fixed base is situated.

(7) Where by reas on of a spe cial relation�

ship between the payer and the beneficial

owner or between both of them and some

other person, the amount of the interest, hav�

ing reg ard to the debt- claim for whic h it is

paid, exceeds the amount which would hav e

been agreed upon by the payer and the bene�

ficial owner in the absence of such relati on�

ship. the provisions of this Article shall apply

only to the last-mentioned amount. In such

case, the exce ss 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

(1) Royalties arising in a Contracting State

and paid to a resid ent of the other Contract�

ing State may be taxed in tha t other State.

(2) However, such royalties may also be

taxed in the Co ntracting State in w hich they

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

dig yrkesverksamhet i denna andra stat fr�n

d�r bel�gen stadigvarande anor dning, samt

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

verkligt samband med

a) det fasta drifts t�llet eller d en stadigva�

rande anordningen, eller

b) aff�rsverksamhet som avs es i artik el 7

punkt 2.

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

artikel 7 respektive artikel 15.

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

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

lokal mynd ighet eller pers on med hem vist i

denna stat. Om emell ertid den pers on som

betalar r�ntan, antingen han har hemvist i en

avtalsslutande stat eller inte, i en avt alsslu�

tande stat har fast driftst�lle eller stadigva�

rande anordning i samba nd med vil ken den

skuld uppkommit p� vilken r�ntan betalas,

och r�ntan bel astar 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 stadigvarande anordningen finns.

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

mellan utb etalaren och den so m har r�tt till

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

son r�ntebeloppet, med h�nsyn till d en ford�

ran f�r vilken r�ntan betal as, �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 en ligt lagstiftningen i

vardera avtalsslutande staten med iaktta�

gande av �vriga best�mmelser i detta avtal.

Artikel 12

Royalty

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

tande stat och som betalas till person med

hemvist i den andra avtalsslutande staten, f�r

beskattas i denna andra stat.

2. Royaltyn f�r emellertid beskattas �ven i

den avtalsslu tande stat fr�n vilk en den h�r-

2843

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SFS 1991:1510

arise and according to the laws of that State,

but if the recipient is the beneficial owner of

the royalties the tax so charged shall not ex �

ceed 5 per cent of the gro ss amount of the

royalties.

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

Article means payments of any kind received

as a consideration for the use of, or the right

to use, any cop yright of liter ary, artistic or

scientific work including cinematograph

films and films or tapes fo r radio or televi�

sion broadcasting, any patent, trademark, de�

sign or model, plan, sec ret form ula or pro�

cess, or for information concerning industri�

al, commercial or scientific experience.

(4) Notwithstanding the provisions of

paragraphs (1) and (2), copyri^t royalties in

respect of th e use of, or the right to use any

literary, artistic or scientific work (including

royalties in respect of cinematographic films

and films or tapes for radio or television

broadcasting) arising in a Contracting State

and paid to a re sident of the other Contract�

ing State shall be exempt from tax in the first-

mentioned State.

(5) The prov isions of paragraphs (1), (2)

and (4) shall not apply if the beneficial owner

of the royalties, bei ng a resident of a Con�

tracting State, carries on business in the other

Contracting State in which the royalties arise,

through a perm anent establishment situated

therein, or performs in t hat other State inde�

pendent personal services from a fixe d base

situated therein, and the right or property in

respect of w hich the ro yalties are paid is ef�

fectively connected with:

(a) such a permanent establishment or

fixed base; or

(b) business activities referred to under

paragraph (2) of Article 7.

In such case the provisions of Article 7 or

Article 15, as the case may be, shall apply.

(6) Royalties shall be deemed to arise in a

Contracting State when the payer is that State

itself, a loc al auth ority or a resident of that

State. Where, however, the person paying the

royalties, whether he is a res ident of a Co n�

tracting Sta te or not, has in a Contracting

State a permanent establishment or fixed

r�r, enlig t lagstiftningen i denna stat, men

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

ten inte �verstiga 5 procent av royaltyns brut�

tobelopp.

3. Med uttrycket "royalty" f�rst�s i d enna

artikel vaije sla gs bet alning 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 ell er vetenskapligt verk, h�ri inbegri�

pet biograffilm och film eller band f�r radio-

eller televisionss�ndning, patent, varum�rke,

m�nster eller modell, ritning, hemligt recept

eller hemlig tillverkningsmetod eller f�r upp�

lysning om erfarenhetsr�n av industriell,

kommersiell eller vetenskaplig natur.

4. Utan hinder av best�mmelserna i punk�

terna 1 och 2 skall rpyalty f�r upphovsr�tt f�r

nyttjandet av elle r f�r r�tten att nyttja li tte�

r�rt, konstn�rligt eller vetenskapligt verk (in�

begripet royalty f�r biograffilm samt film och

band f�r anv�ndning i radio eller television),

som h�rr�r fr�n en avtalsslutande stat och

som betalas till person med hemvist i den

andra avtalsslutande staten, vara undantagen

fr�n beskattning i den f�rstn�mnda staten.

5. Best�mmelserna i punkte rna 1, 2 o ch 4

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

tyn har he mvist i en avtals slutande stat och

bedriver r�relse i den andra avtalsslutande

staten, fr�n vilk en roya ltyn h�rr�r, fr �n d�r

bel�get fast drift st�lle eller ut�v ar sj�lvst�n�

dig yrkesut�vning i denna andra stat fr�n d�r

bel�gen stadigv arande anordning, samt den

r�ttighet eller egendom i fr�ga om vilken

royaltyn betalas �ger verkligt samband med

a) det fasta driftst�llet eller den sta digva�

rande anordningen, eller

b) aff�rsverksamhet som av ses i arti kel 7

punkt 2.

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

artikel 7 respektive artikel 15.

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

tande stat om ut betalaren �r staten sj�lv, lo�

kal myndighet eller person med hemvist i

denna stat. Om eme llertid den person som

betalar royaltyn, antingen han ha r hemvist i

en avtal sslutande stat elle r inte, i en avtals�

slutande stat har fast driftst�lle eller stadigva-

2844

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SFS 1991:1510

base in connection with which the liability to

pay the royalties was incurred, and such roy�

alties are borne by such permanent establish�

ment or fixed base, then such roy alties shall

be deemed to arise in the St ate in which the

permanent establishment or fixed base is

situated.

(7) Where, by r eason 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 w ould have been ag reed 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 suc h case, the exce ss part of the

payments shall remain taxabl e according to

the laws of each Contracting State, due re�

gard being had to the other provisions of this

Convention.

rande anordning i sam band varmed skyldig�

heten att betala royaltyn uppkommit, och

royaltyn belastar det fasta driftst�llet eller

den stadigvarande anordningen, anses royal�

tyn h�rr�ra fr�n den s tat d�r det fast a drift�

st�llet eller den stadigv arande anordningen

finns.

7. D� p� grund av s�rskilda f�rbin delser

mellan utbetalaren och den som ha r r�tt till

royaltyn eller mellan dem b�da och annan

person royal tybeloppet, med h�nsyn till det

nyttjande, den r�tt eller den upplysning f�r

vilken royaltyn betalas, �verstiger det belopp

som skulle ha avtalats mellan utbetalaren och

den som har r�tt till ro yaltyn om s�dana f�r�

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

melserna i denna artikel endast p� sist�

n�mnda belopp. I s�dant fall beskattas

�verskjutande belopp enl igt lags tiftningen i

vardera avtalsslutande staten med iaktta�

gande av �vriga best�mmelser i detta avtal.

Artide 13
Management charges

(1) Management charges paid by a resi�

dent of a Contracting State to an enterprise of

the other Contracting State may be ta xed in

that other State.

(2) However, such management charges

may also be taxed in the Contracting State in

which the person paying the management

charges is a resident and according to the

laws of that St ate, but if the recipient is the

beneficial owner of the charges the tax so

charged shall not exce ed 5 per cent of the

gross amount of the charges.

(3) The term "management charges" as

used in this Artic le mean s payments of any

kind to any person, other than to an em�

ployee of the person makin g the payments,

for, or in respect of, the provision of industri�

al or com mercial advice, or mana gement or

technical services, or similar services or fa�

cilities, but it does not incl ude payments for

professional services mentioned in Article

15.

Artikel 13
Ers�ttning f�r f�retagsledning

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

las av person med hemvist i en avtalsslutande

stat till f�retag i den andra avtalsslutande

staten, f�r beskattas i denna andra stat.

2. Ers�ttningen f�r emellertid beskattas

�ven i den avtalss lutande stat d�r den som

erl�gger ers�ttningen har hem vist, enligt lag�

stiftningen i denna stat, men om m ottagaren

har r�tt till ers�ttningen f�r skatten inte �ver�

stiga 5 procent av ers�ttningens bruttobe�

lopp.

3. Med uttryck et "ers�ttning f�r f�retags�

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

vaije slag till person, som inte �r anst�lld av

den som erl�gger ers�ttningen, f�r eller p�

grund av tillhandah�llandet av r�dgivning p�

det industriella eller kommersiella omr�det

eller av tj�nster av f�retagsledande eller tek�

nisk natur eller av likn ande tj�nster eller bi�

st�nd. Uttrycket inbegriper dock inte ers�tt�

ning f�r s�dan sj� lvst�ndig yrkesverksamhet

som anges i artikel 15.

2845

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SFS 1991:1510

(4) The provisions of paragraphs (1) and

(2) shall not apply if the enterprise to which

the management charges are paid, being an

enterprise of a C ontracting State, carries on

business in the other Contracting State from

which the management charges are paid,

through a permanent establishment situated

therein and the services for which th e man�

agement charges are paid are effectively con�

nected with:

(a) such a permanent establishment, or

(b) business activities referred to under

paragraph (2) of Article 7.

In such cases the provisions of Article 7

shall apply.

(5) Where by reason of a special relation�

ship between the payer and the recipient, or

between both of them and some other per�

son, the amount of the management charges,

having regard to the services for which they

are paid, exceeds the amount which would

have been agreed upon by the payer and the

recipient in the absence of su ch relationship,

the provisions of this Article shall apply only

to the last-mentioned amount. In such case,

the excess part of th e payments shall remain

taxable according to the laws of each Con�

tracting State, due regard being had to the

other provisions of this Convention.

4. Best�mmelserna i punkterna 1 och 2

till�mpas inte, om det f�retag till vilket er�

s�ttningen f�r f�retagsledning betalas har

hemvist i en avtalsslutande stat och bedriver

r�relse i den andra avtalsslutande staten, fr�n

vilken ers�ttninge n betalas, fr�n d�r bel�get

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

s�ttningen betalas �ger verkligt samband med

a) det fasta driftst�llet, eller

b) s�dan verksamhet som avses i artikel 7

punkt 2.

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

artikel 7.

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

mellan utbetalaren och mottagaren eller mel�

lan dem b�da och annan person ers�ttningen

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

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

det belopp, som skulle ha avtalats mellan

utbetalaren och mottagaren om s�dana f�r�

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

melserna i denna artikel endast p� sist�

n�mnda belopp. I s�dant fall f�r �verskju�

tande del beskattas enligt lagstiftningen i var�

dera avtalsslutande staten med iakttagande

av �vriga best�mmelser i detta avtal.

Artide 14

Capital gains

(1) Gains derived by a resident of a Con�

tracting State from the alienation of immov�

able property referred to in Article 6 and

situated in the other Contracting State may

be taxed in tha t other State.

(2) Gains from th e 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

other Contracting State or of movable prop�

erty 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 alien ation of such a per�

manent establishment (alone or with the

Artikel 14

Realisationsvinst

1. Vinst, som person med hemvist i en

avtalsslutande stat f�rv�rvar p� grund av

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

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

avtalsslutande staten, f�r beskattas i denna

andra stat.

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

egendom, som utg�r del av r�relsetillg�ng-

ama i fa st driftst�lle, vilket et t f�retag i en

avtalsslutande stat har i den andra avtalsslu�

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

till stadigvarande anordning f�r att ut�va

sj�lvst�ndig yrkesverksamhet, som person

med hemvist i en 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

2846

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SFS 1991:1510

whole enterprise) or of su ch fixed base, may

be taxed in that other State.

(3) Gains derived by a resid ent 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 the air

transport consor tium Scandi navian Airlines

System (SAS), the provisions of this para�

graph shall apply only to such portion of the

gains as corresponds to the participation held

in that consortium by AB Aerotransport

(ABA), the Swedish partner of Scandinavian

Airlines System (SAS).

(4) Gains from the alienation of shares in

a company which is a resident of a Contract�

ing State may be taxed in that State.

(5) Gains from the alienation of any prop�

erty other than that referred to in paragraphs

(I) to (4), shall be taxable only in the Con�

tracting State of which the alienator is a resi�

dent.

(for sig eller tillsammans med hela f�retaget)

eller av s�dan stadigvarande anordning.

3. Vinst som f�retag i en avtalsslutande

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

skepp eller luftfartyg som anv�nds i interna�

tionell trafik elle r l�s ege ndom som �r h�n-

f�rlig till anv�ndningen av s�dana skepp eller

luftfartyg beskattas endast i denna stat.

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

fartskonsortiet Scandinavian Airlines System

(SAS) till�mpas best�mmelserna i denna

punkt endast i fr�ga om den del av vinsten

som motsvarar den andel i konsortiet vilken

innehas av AB Aerotransport (ABA), den

svenske del�garen i Scandinavian Airlines

System (SAS).

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

i ett bolag som har hemvist i en avtalsslu�

tande stat f�r beskattas i denna stat.

5. Vinst p� grun d av �ve rl�telse av an nan

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

4 beskattas endast i den avtalsslutande stat

d�r �verl�taren har hemvist.

Artide 15

Independent personal services

(1) Income derived by a resident of a Con�

tracting State in respect of profe ssional ser�

vices or other activities of an independent

character shall be taxable only in that State

except in the fol lowing circumstances, when

such income may al so be taxed in the other

Contracting State:

(a) if he has a fixed base regu larly avail�

able to him in the other Contracting State for

the purpo se of performing his activities; in

that case, only so mu ch of the income as is

attributable to that fixe d base may be taxe d

in that other Contracting State; or

(b) if his stay in the other Contracting

State is for a perio d or periods exceeding in

the aggregate 90 days in the fiscal year of that

other State; in that case o nly so much of the

income as is de rived from his activi ties per�

formed in that other State may be taxed in

that other State.

Artikel 15

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som p erson med he mvist i en

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

fritt yrke eller annan sj�lvs t�ndig verks am�

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

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

den andra avtalsslutande staten;

a) om han i den andra avtalsslutande stat�

en har stadigvarande anordning, som reg el�

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

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

del av inkomsten beskattas i denna andra

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

stadigvarande anordning; eller

b) om han vistas i den andra avtalsslu�

tande staten under tidrymd eller tidrym der

som samman lagt �verst iger 90 daga r under

beskattnings�ret i den andra staten ; i s�dan t

fall f�r endast s� stor del av inkom sten be�

skattas i denna andra stat som �r h�nf�rlig

till verksamheten som ut�vas d�r.

2847

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SFS 1991:1510

(2) The term "professional services" in�

cludes especially independent scientific, liter�

ary, artistic, educational or teaching activi�

ties as well a s the independent activities of

physicians, surgeons, lawyers, engineers, ar�

chitects, dentists and accountants.

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, kirurg, advokat, in�

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

�var.

Artide 16

Dependent personal services

(1) Subject to the provisions of Artides

17, 19, 20 and 21 salaries, wages and other

similar remuneration derived by a resident of

a Contracting State in respect of an employ�

ment shall be taxable only in that State unless

the employment is exercised in the other

Contracting State. If the employment is so

exercised, such remuneration as is derived

therefrom may be taxed in that other State.

(2) Notwithstanding the provisions of

paragraph (1), remuneration derived by a

resident of a C ontracting State in respect of

an employment exercised in the other Con�

tracting State shall be taxable only in the

first-mentioned State if;

(a) the recipient is present in the other

State for a period or periods not exceeding in

the aggregate 183 days in any period of

twelve months; and

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

half of, an employer who is not a 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 traffic by the air

transport consortium Scandinavian Airlines

System (SAS), such remuneration shall be

taxable only in Sweden.

Artikel 16

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 17,

19, 20 och 21 f�ranleder annat, beskattas l�n

och annan liknande ers�ttning 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 avtals�

slutande staten. Om arbetet utf�rs i denna

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

arbetet beskattas d�r.

2. Utan hinder av best�mmelserna i punkt

1 beskattas ers�ttning, som person med hem�

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

som utf�rs i den andra avtalsslutande staten,

endast i den f�rstn�mnda staten, om

a) mottagaren vistas i den andra staten un�

der tidrymd eller tidrymder som sammanlagt

inte �verstiger 183 dagar under en tolvm�na-

dersperiod, och

b) ers�ttningen betalas av eller p� uppdrag

av arbetsgivare som inte har hemvist i den

andra staten, 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�m�

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

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

fartyg som anv�nds i internation ell trafik av

ett f�retag i en avtalsslutande stat, beskattas i

denna stat. Om person med hemvist i Sverige

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

bord p� ett luftfartyg som anv�nds i interna�

tionell trafik av luftfartskonsortiet Scandina�

vian Airlines System (SAS), beskattas in�

komsten endast i Sverige.

2848

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SFS 1991:1510

Artide 17

Directors' fees a nd remuneration of top l evel

managerial officials

(1) Directors' fees and other similar pay�

ments derived by a resident of a Contracting

State in his capacity as a member of the

board of directors of a company which is a

resident of the other Contrac ting State may

be taxed in that other State.

(2) Salaries, wages and other similar remu�

neration derived by a resident of a Contract�

ing State in his capacity as an official in a top-

level managerial position of a company

which is a resid ent of the other Contractin g

State may be taxed in that other State.

Artikel 17

Styrelsearvode och ers�ttning till tj�nstem�n i

h�gre f�retagsledande st�llning

1. Styrelsearvode och annan liknande er�

s�ttning, som person med hemv ist i en av�

talsslutande stat uppb�r i ege nskap av me d�

lem i styrelse i bolag med hemvist i den andra

avtalsslutande staten, f�r beskattas i denna

andra stat.

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

med hemvist i en avtalsslutande stat uppb�r i

egenskap av tj�nsteman i h�gre foretagsle-

dande st�llni ng i bolag med hemvist i den

andra avtalsslutande staten, f�r beskattas i

denna andra stat.

Artide 18
Entertainers and sportsmen

(1) Notwithstanding the provisions of Ar�

ticles 15 and 16, income derived by a resident

of a Contracting State as an entertainer, such

as a theat re, motion picture, radio or telev i�

sion artiste, or a musician, or as a sportsman,

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 a

sportsman in his capacity as such accrues not

to the entertainer or sportsman himself but to

another person, that income may, notwith�

standing the provisions of Articles 7, 15 and

16, be taxed in the Contracting State in which

the activities of the entertainer or sportsman

are exercised.

(3) Where personal activities of an enter�

tainer or a sportsman referred to in para�

graph (1) are provided in a Contracting State

by an enterprise of the other Contracting

State, the profits derived by that enterprise

for pro viding those activities may, notwith�

standing the provisions of Article 7 or Article

15, be taxed in the Contracting State in which

such activities are exercised.

Artikel 18

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

tister och sportut�vare

1. Utan hind er av best�mmelserna i ar tik�

larna 15 och 16 f�r inkomst, som person med

hemvist i en avtalsslutande stat f�rv�rvar

genom sin personliga verksamhet i den andra

avtalsslutande staten i egenskap av under�

h�llningsartist, s�som teater- eller filmsk�de�

spelare, radio- eller televisionsartist eller mu�

siker, eller av sportut�vare, beskattas i denna

andra stat.

2. I fa ll d� inko mst genom personlig verk�

samhet, som underh�llningsartist eller sport�

ut�vare ut�var i denna egenskap, inte till�

faller underh�llningsartisten eller sportut�va�

ren sj�lv utan annan person, f�r denna in�

komst, utan hinder av best�m melserna i ar-

tiklama 7, 15 o ch 16 , beska ttas i d en avtals�

slutande stat d�r underh�llningsartisten eller

sportut�varen ut�var verksamheten.

3. I fall d� personlig verksamhet som ut�

�vas av s�dan underh�llningsartist eller

sportut�vare som av ses i punkt 1 tillhand a�

h�lls i en avtalsslutande stat av ett f�retag i

den andra avtalsslutande staten, f�r utan

hinder av best�mmelserna i artikel 7 eller

artikel 15 - inkomst, som s�dant f�retag

f�rv�rvar genom att tillhandah�lla s�dan

verksamhet, beskattas i den avtalsslutande

stat d�r verksamheten ut�vas.

90-SFS 1991

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SFS 1991:1510

' i; 5

(4) Notwithstanding the provisions of

paragraphs (1), (2) and (3), income derived in

respect of activities referred to in paragraph

(1) shall be exempt from tax in the Contract�

ing State in which the activities are exercised,
if

(a) the visit of the entertainer or sports�

man to that State is substantially supported

by public funds of the other Contracting

State or a statutory body or local aut hority
thereof;

(b) the income is derived by a non-profit

organisation, no part of the income of which

was payable to, or was otherwise available

for, the personal benefit of any proprietor,

member or shareholder thereof; or

man is derived in respect of services pro�

vided to an organisation referred to in sub�

paragraph (b).

4. Utan hinder av best�mmelserna i punk�

terna 1, 2 och 3 skall inkomst som f�rv�rvas

genom verksamhet som avses i punkt 1 u n-

dantas fr�n beskattning i den avtalsslutande

stat d�r denna verksamhet ut�vas om

a) bes�ket a v underh�llningsartisten eller

sportut�varen i denna stat till avsev�rd del

finansieras genom allm�nna medel fr�n den

andra avtalsslutande staten, n�got av dess

organ eller lokal myndighet,

b) inkomsten f�rv�rvas av en organisation

vars verksamhet bedrivs utan vinstsyfte och

vars inkomst inte till n�gon del betalas till

innehavare, medlemmar eller n�gon av or�

ganisationens andels�gare eller kan anv�ndas

f�r dessas personliga syften, eller

c) inkomsten f�rv�rvas av underh�llnings-

artisten eller sportut�varen p� grund av

tj�nster utf�rda �t s�dan organisation som

avses i b).

Artide 19

Pensions

Subject to the provisions of paragraph (2)

of Artide 20, pensions derived from sources

within a Contracting State may be taxed in

that State.

Artikel 19

Pension

Om inte best�mmelserna i artikel 20 punkt

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

fr�n en avtalsslutande stat beskattas i denna

stat.

Artide 20

Government service

(1) (a) Remuneration, other than a pen�

sion, paid by a Contracting State or a local

authority thereof to an individual in respect

of services rendered to that State or authority

shall be taxable only in that State.

(b) However, such remuneration shall be

taxable only in the other Contracting State if

the services are rendered in that other State

and the individual is a resident of that State

who:

(i) is a national of that State; or

Oi) did not become a resident of that State

solely for the purpose of rendering the ser�

vices.

Artikel 20

Offentlig tj�nst

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

sion), som betalas av en avtalsslutande stat

eller dess lokala myndigheter till fysisk per�

son p� grund av arbete som utf�rs i denna

stats eller dess lokala myndigheters tj�nst,

beskattas endast i denna stat.

b) S�dan ers�ttning beskattas emellertid

endast i den andra avtalsslutande staten, om

arbetet utf�rs i denna andra stat och per�

sonen 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 f�r att utf�ra arbetet.

2850

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SFS 1991:1510

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

created by, a Contracting State or a local

authority thereof to an individu al in respect

of services rendered to that State or authority

shall be taxable only in that State.

(3) The provisions of Art icles 16, 17 and

19 shall apply to remuneration and pensions

in respect of services rendered in eonneetion

with a business earned on by a Contracting

State or a local authority thereof.

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

fonder inr�ttade av, en avtalsslutande stat

eller dess lo kala myndigheter till fy sisk pe r�

son p� grund av arbete so m utf�rts i den na

stats eller dess lokala myndigheters tj�nst,

beskattas endast i denna stat.

3. Best�mmelserna i artik larna 16, 1 7 och

19 till�m pas p� ers�tt ning och pen sion som

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

band med r�relse som bed rivs av en avt als�

slutande stat eller dess lokala myndigheter.

Artiele21
Students and trainees

(1) Payments, whic h a student or trainee

who is or wa s immediately before visiti ng a

Contracting State a resident of the other Con�

tracting State and who is present in the first-

mentioned State solely for the purpose of his

education or training, receives for the pur�

pose of his mai ntenance, education or train�

ing shall not be taxed in that State, provided

that such payments arise from sourc es out�

side that State.

(2) In respect of grants, scholarships and

remuneration from employment not covered

by parag raph (1), a student or trainee de�

scribed in paragraph (1) shall, in addition, be

entitled during such education or training to

the same exemptions, reliefs or reductions in

respect of tax es available to residents o f the

State which he is visiting provided that the

student or trainee remains in that State for a

periqd of more than six months.

Artikel 21
Studerande och praktikanter

1. Studerande eller praktikant, som har

eller omedelbart f�re vistelse i en avta lsslu�

tande stat hade hemvist i den andra av tals�

slutande staten och som vistas i den f�rst�

n�mnda staten ute slutande f�r sin undervis-

ni ^ eller utbild ning, beskattas inte i denna

stat f�r belopp som han erh�ller f�r sitt uppe�

h�lle, sin undervisning eller utbildning, un�

der f�ruts�ttning att beloppen h�rr�r fr�n

k�lla utanf�r denna stat.

2. Betr�flfande s�dana anslag, stipendier

och ers�ttningar f�r arbete som inte omfattas

av punkt 1, sk all en student eller praktikant

som avses i punkt 1, des sutom var a ber�tti�

gad att under s�dan utbildning eller praktik

erh�lla samma befrielse, lindrin g eller ned�

s�ttning av skatter som �r till�mpliga f�r per�

soner med hemvist i den stat som han be�

s�ker, f�rutsatt att studenten eller praktikan�

ten vistas i denna stat under en tidrymd �ver�

stigande sex m�nader.

Artide 22

Other income

Items of income of a resident of a Con�

tracting State which are not expressly men�

tioned in the foreg oing Articles of this Co n�

vention shall be taxable only in that Con�

tracting State ex cept that if such income is

derived from sou rces in the other Contract�

ing State, it may also be ta xed in that other

State.

Artikel 22

Annan inkomst

Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar och som inte

uttryckligen n�mnts i f�r eg�ende artiklar av

detta avtal, beskattas endast i denna avtals�

slutande stat. F�rv�rvas s�dan inkomst fr�n

k�lla i den andra avtalsslutande staten f�r

inkomsten dock bes kattas ocks� i denn a an�

dra stat.

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SFS 1991:1510

Artide 23

Elimination of double taxation

(I) In the case of Sweden, double taxation

shall be avoided as follows:

(a) Where a resident of Sweden derives

income which under the laws of Barbados

and in accordance with the provisions of this

Convention may be taxed in Barbados, Swe�

den shall allow - subject to the provisions of

the law of Sweden concerning credit for for�

eign tax (as it may be amended from time to

time without changing the ge neral prin ciple

hereof) as a deduction from the tax on

such income, an amount equal to the Barba�

dos tax paid in respect of such income;

(b) where a resident of Sweden derives in�

come wh ich, in acco rdance w ith the provi�

sions of Ar ticle 20, shall be tax able only in

Barbados, Sweden may, when determining

the graduated rate o f Swedish tax, take into

account the income wh ich shall be taxab le

only in Barbados;

the term "the Barbados tax paid" shall be

deemed to include Barbados income tax and

corporation tax which would have been paid

but for the exemption or reduction of tax

granted under the following incentive provi�

sions de signed to promote economic devel�

opment:

(i) the Fiscal Incentive A ct, Cap. 71 A,

and the Hotel Aids Act, Cap. 72; and

(ii) any other provision which may subse�

quently be enacted granting an exemption or

reduction of tax which the competent author�

ities have agreed upon;

(d) for the purp oses of paragraph (4) of

Article 10 the term "the normal corporate tax

in Barbados" shall be deemed to include Bar�

bados income tax and corporation tax which

would have been paid but for the exemption

or reduction of ta x granted und er the incen�

tive provisions referred to in sub-p aragraph

(c);

(e) the provisions of sub-paragraphs (c)

and (d) shall not apply to an incentive provi-

Artikel 23
Undanr�jande av dubbelbeskattning

1. Betr�ffande Sverige skall dubbelbeskatt�

ning undvikas p� f�ljande s�tt:

a) Om pe rson med hemv ist i Sve rige f�r�

v�rvar inkomst som enligt Barbados lag�

stiftning och i enlighet med best�mmelserna i

detta avtal f�r beskattas i Barbados, skall

Sverige - med beaktande av best�mmel�

serna i svensk lagstiftning betr�ffande av�

r�kning av utl�ndsk skatt (�ven i de n lydelse

de framdeles kan fl genom att �ndras utan att

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

- fr�n skatten p� inkomsten avr�kna ett be�

lopp motsvarande den skatt som erlagts i

Barbados for inkomsten.

b) Om per son med hem vist i Sverige f�r�

v�rvar inkomst, som enligt best�mmelserna i

artikel 20 beskattas endast i Barbados, f�r

Sverige - vid best�mmandet av svensk

progressiv skatt - beakta inkomsten som

skall beskattas endast i Barbados.

c) Vid till�m pningen av a) ovan skall ut�

trycket "skatt som er lagts i Ba rbados" anses

innefatta inkomstskatten och bolagsskatten i

Barbados som skulle ha erla gts om inte be�

frielse fr�n eller neds�ttning av skatt medgi�

vits enligt f�ljande best�mmelser om skatte�

l�ttnader avsedda att fr�mja ekon omisk ut�

veckling:

1) lagen om skattel�ttnader i vissa fall

(the Fiscal Incentive Act), Cap. 71 A, och la-

gen om st�d till hotellverksamhet (the Hotel

Aids Act), Cap. 72, och

2) andra best�mmelser som senare kan

komma att inforas vilka medger befrielse

fr�n eller neds�ttning av skatt, efter �verens�

kommelse mellan de beh�riga myndighe�

terna.

d) Vid till�mpningen av artikel 10 punkt 4

skall uttrycket "den normala bolagsskatten i

Barbados" anses innefatta inkomstskatten

och bola gsskatten i Barbados som sk ulle ha

erlagts om inte befrielse fr�n eller neds�tt�

ning av skatt medgivits enligt de best�m�

melser om skattel�ttnader som �syftas ovan i

c).

e) Best�mmelserna ovan i c) och d) ska ll

inte till�mpas betr�ffande en best�mmelse

2852

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" i. 'i

sion which is amended after the signature of

this Convention if the change is a substantive

one. The comp etent authorit ies of the Con�

tracting States may, however, agree that the

provisions of sub-paragraphs (c) and (d) shall

still be applicable on such a provision even

after it has been so amended;

(f) the provisions of sub-paragraphs (c)

and (d) shall apply for the first 10 years that

this Convention is effe ctive. The competent

authorities shall consult in order to deter�

mine whet her the provisions of these sub�

paragraphs shall be applicable after that peri�

od of time.

(2) In the case of Barbados, double tax�

ation shall be avoided as follows:

(a) Subject to the provisions of the laws of

Barbados regarding the allowance as a credit

against Barbados tax of tax payable in a terri�

tory outside Barbados (which shall not affect

the general principle hereof)

(i) Swedish tax payable under the laws of

Sweden and in accordance with this Conven�

tion, whether directly or by deduction, on

profits or incom e from sour ces withi n Swe�

den (excluding, in the case of a dividend, tax

payable in respect of the profits out of which

the dividend is paid) shall be allowed as a

credit against any Barbadi an tax computed

by reference to the same profits or income by

reference to whi ch the Swedish tax is com�

puted;

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

company which is a resident of Sweden to a

company which is a resident of Barbados and

which con trols directly or indirec tly at least

10 per cent of the capital in the company

paying the dividend, the credit shall take into

account [in addition to any Swedish tax

creditable under sub-paragraph (a) (i)] the

Swedish tax payable by the com pany paying

the dividend in respe ct of the profits out of

which such dividend is paid.

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

exceed that part of the tax as comp uted be�

fore the credit is given, which is appropriate

to the income which may be taxed in Sweden.

SFS 1991:1510

om skattel�ttnad som �ndrats efter under�

tecknandet av detta avtal om �ndringen utg�r

en v�sentlig s�dan. De beh �riga myndighe�

terna i de avtalsslutande staterna kan dock

komma �verens om att best�mmelserna ovan

i c) och d) �ndock skall till�mpas p� en s�dan

best�mmelse efter det att den �ndrats p� an�

givet s�tt.

f) Best�mmelserna ovan i c) och d) g �ller

de f�rsta tio �ren under vilka detta avtal

till�mpas. De beh�riga myndigheterna sk all

�verl�gga for att avg�ra om dessa best� m�

melser skall till�mpas efter denna tidsperiod.

2. Betr�ffande Barbados skall dubbelbe�

skattning undvikas p� f�ljande s�tt:

a) I enlighet med best�mmelserna i Barba�

dos lagstiftning om avr�kning fr�n skatt som

uttagits i Barbados av skatt som betalas i

annat land �n Barbados (vilken lagst iftning

inte skall p�verka den allm�nna princip som

anges h�r), skall

1) svensk skatt, som enligt svensk lag och i

�verensst�mmelse med detta avtal betalas,

antingen direkt eller genom skatteavdrag, p�

inkomst som h�rr�r fr�n k�lla i Sverige (med

undantag, s�vitt g�ller utdelning, for skatt

som utg�r p� vinst av vilken utdelningen be�

talas), avr�knas mot varje skatt som uttagits i

Barbados som ber�knats p� samma vinst

eller inkomst som den svenska skatten.

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

hemvist i Sverige till bolag som har hemvist i

Barbados och som direkt eller indirekt be�

h�rskar minst 10 proc ent av kapitalet i det

utbetalande bolaget, vid avr�k ningen med�

r�knas, f�rutom varje svensk skatt som skall

avr�knas under a) 1), den svenska skatt som

det utbetalande bolaget erlagt p� vinst av vil�

ken utdelningen betalas.

b) Avr�kningsbeloppet skall emellertid

inte �verstiga den del av skatten som utan

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

f�r beskattas i Sverige.

2853

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SFS 1991:1510

Artide 24

Limitation of benefits

(1) A person which is a resident of a Con�

tracting State and which derives income from

sources within the other Contracting State

shall not be entitled, in that other Contract�

ing State, to the benefit of Article 6 (Income

from immovable property) to 23 (Elimina�

tion of double taxation) if:

(a) 50 per cent or less of the beneficial

interest in such person (or in the case of a

company, 50 per cent or less of the number of

shares of each class of the company's shares)

is owned, directly or indirectly, by any com�

bination of one or more individual residents

of a Contracting State; or

(b) the income of such person is used in

substantial part, directly or indirectly, to

meet liabilities (including liabilities for inter�

est or royalties) to persons who are residents

of a State other than a Contracting State,

(2) A company entitl ed to any special tax

benefit under the Exempt Insurance Act,

Cap. 308A, the Off-shore Banking Act, Cap.

325, the International Business Companies

(Exemption from Taxes) Act, Cap. 77 or any

substantially similar law enacted in Barbados

shall not be entitled to any benefits of this

Convention.

(3) The provisions of paragraph (1) shall

not apply if the person deriving the income is

a company which is a resident of a Contract�

ing State in whose principal class of shares

there is a substantial and regular trading on a

recognized stock exchange.

(4) If one of the Contracting States pro�

poses to deny benefits to a resident of the

other Contracting State by reason of this Ar�

ticle, the competent authorities of the Con�

tracting States shall consult each other.

Article 25
Non-discrimination

(1) Nationals of a Contracting State shall

not be subjected in the other Contracting

State to any taxation or any requirement con�

nected therewith, which is other or more bur-

Artikel 24

Begr�nsningar av jorm�ner

1. En person med hemvist i en avtalsslu�

tande stat som f�rv�rvar inkomst som h�rr�r

fr�n den andra avtalsslutande staten skall

inte, i de nna andra avtalsslutande stat, vara

ber�ttigad till de f�rm�ner som anges i artik�

larna 6 (Inkomst av fast egendom)-23 (Un�

danr�jande av dubbelbeskattning), om

a) 50 procent eller mindre av det verkliga

intresset i en s �dan person (eller, i fr�ga om

bolag, 50 procent eller mindre av antalet ak�

tier inom vaije aktieslag) �gs, direkt eller in�

direkt, av en eller flera fysiska personer med

hemvist i en av de avtalsslutande staterna,

eller

b) en s�dan persons inkomst till v�sentlig

del anv�nds, direkt eller indirekt, f�r att in�

fria f�rpliktelser (inbegripet f�rpliktelser att

erl�gga r�nta och royalty) till personer med

hemvist i n�gon annan �n en avtalsslutande

stat.

2. Ett bolag som �r ber�ttigat till n�gon

s�rskild s kattel�ttnad enligt "Exempt Insur�

ance Act", Cap. 308A, "Off-shore Banking

Act", Cap. 325, "International Business

Companies (Exemption from Taxes) Act",

Cap. 77 eller n�gon annan huvudsakligen lik�

artad lag i Barbados, skall inte vara ber�ttigat

till n�gra f�rm�ner enligt detta avtal.

3. Best�mmelserna i pu nkt 1 skall inte till-

l�mpas om den person som f�rv�rvar in�

komsten �r ett bolag med hemvist i en av�

talsslutande stat vars viktigaste aktieslag �r

f�rem�l f�r en betydande och regelbunden

oms�ttning p� en erk�nd aktieb�rs.

4. Om en av de avtalsslutande staterna

avser att v�gra en person med hemvist i den

andra avtalsslutande staten skattel�ttnader

med st�d av denna artikel, skall de beh�riga

myndigheterna i de avtalsslutande staterna

�verl�gga med varan dra.

Artikel 25

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat skall

inte i den andra avtalsslutande staten bli

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

manh�ngande krav som �r av annat slag eller

2854

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SFS 1991:1510

densome than the taxation and connected re�

quirements to which nation als of that other

State in the same circ umstances are or may

be subjected.

(2) The taxation on a permanent establish�

ment which an enterprise of a Contracting

State has in the other Contracting State shall

not be less favourably levied in that other

State than the taxat ion levied on ent erprises

of that other State ca rrying on the same ac�

tivities,

(3) Except where the provisions of para�

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

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

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

management charges and other disburse�

ments paid by an enterprise of a Contracting

State to a resident of the other Contracting

State shall, for the purpose of determining

the taxable profits of such enterprise, be de�

ductible under the same conditions as if they

had been paid to a resid ent of the first-men�

tioned State.

(4) The provisions of paragraph (2) shall

not be con strued to prevent Barbados from

applying its tax on branch profit s, and its tax

on the premium income of non-resident in�

surers or foreign insurance companies at the

rates specified under the Income Tax Act.

(5) Enterprises of a Contracting State, the

capital of which is wholly or partly owned or

controlled, direc tly or indirectly, by one or

more residents of the other Contracting

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

tioned State to any taxation or any require �

ment conn ected therew ith whi ch is other or

more burdensome than the taxation and con�

nected requirements to which other similar

enterprises of the first-mentioned State are or

may be subjected.

(6) Nothing contained in this Article shall

be co nstrued as obliging either Contrac ting

State to grant to individuals not reside nt in

that State any of the personal allowances,

reliefs and reductions for tax purposes which

are granted to individuals so resident.

mer tyngande �n den beskattning och

d�rmed sammanh�ngande krav som medbor�

gare i denna andra stat under samma f�rh�l�

landen �r eller kan bli underkastad.

2. Beskattningen av fast driftst�lle, som

f�retag i en avtalsslu tande stat har i den an�

dra avtalsslutande staten, skall i denna andra

stat inte vara mindre f�rd elaktig �n beskatt�

ningen av f�retag i denna andra stat, som

bedriver verksamhet av samma slag.

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

kel 9 punkt I, artikel I I punkt 7, artikel 12

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

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

och annan betalning fr�n f�retag i en avtals�

slutande stat till perso n med hemvi st i den

andra avtalsslutande staten avdr agsgilla vid

best�mmandet av den beskattningsbara in�

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

som betalning till person med hem vist i den

f�rstn�mnda staten.

4. Best�mmelserna i punkt 2 skall inte

anses medf�ra hinder f�r Barbados att till-

l�mpa sina beskattningsregler betr�ffande fi�

lialinkomster eller betr�ffande f�rs�kringsgi�

vare som inte har hemvist i Barbados eller

utl�ndska f�rs�kringsbolag s�vitt avser in�

komst av f�rs�kringspremier, vilka f�r be�

skattas enligt de procentsatser som anges i

Inkomstskattelagen (Income Tax Act).

5. 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 stat�

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

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

manh�ngande krav som �r av annat slag eller

mer tyngande �n den beskattning och

d�rmed sammanh�ngande krav som annat

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

eller kan bli underkastat.

6. Denna artikel anses inte medf�ra sky l�

dighet f�r en avtalsslutande stat att medge

fysisk person som inte har hemvist i denna

stat s�dant personligt avdrag vid beskattning�

en, s�dan skattebefrielse eller s�dan skatte-

neds�ttning, som medges fysiska personer

med hemvist i den egna staten.

2855

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SFS 1991:1510

(7) This Artide shall apply to taxes which

are the subject of this Convention.

7. Denna artikel till�mpas p� skatter som

omfattas av detta avtal.

Artide 26

Mutual agreement procedure

(1) Where a person considers that the ac�

tions of one or both of the Contracting States

result or will result for him in taxation not in

accordance with th e provisions of this Con�

vention, he may, irrespective of the remedies

provided by the domestic law of those States,

present his case to the competent authority of

the Contracting State of which he is a resi�

dent or, if his case comes under paragraph (1)

of Article 25, to that of the Contracting State

of which he is a national. The case must be

presented within three years from the first

notification of the action resulting in tax�

ation not in accordance with the provisions

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 au�

thority 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 not�

withstanding any time limits in the domestic

law of the Contracting States.

(3) The competent authorities of the Con�

tracting States shall endeavour to resolve by

mutual agreement any difficulties or doubts

arising as to the interpretation or application

of the Convention. They may also consult

together for the elimination of double tax�

ation in cases not provided for in the Con�

vention.

(4) The competent authorities of the Con�

tracting States may com municate with each

other directly for th e purpose of reaching an

agreement in the sense of the preceding para�

graphs.

Artikel 26

F�rfarandet vid �msesidig �verenskommelse

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

slutande stat eller b�da avtalsslutande sta�

terna vidtagit �tg�rder som f�r honom med�

f�r eller kommer att medf�ra beskattning

som strider mot best�mmelserna i detta av�

tal, 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 25

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

medborgare. Saken skall framl�ggas inom tre

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

vetskap om den �tg�rd som givit upphov till

beskattning som strider mot best�mmelserna

i avtalet.

2. Om den beh�riga myndigheten finner

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

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

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

dig �verenskommelse med den beh�riga

myndigheten i den an dra avtalsslutande stat�

en i syfte att undvika beskattning som strider

mot avtalet. �verenskommelse som tr�ffats

genomf�rs utan hinder av tidsgr�nser i de

avtalsslutande statemas interna lagstiftning.

3. De beh�riga myndigheterna i de avtals�

slutande staterna skall genom �msesidig

�verenskommelse s�ka avg�ra sv�righeter

eller tvivelsm�l som uppkommer i fr�ga om

tollcningen eller till�mpningen av avtalet. De

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

belbeskattning i fall som inte omfattas av

avtalet.

4. De beh�riga myndigheterna i de avtals�

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

delse med va randra i syfte att tr�ffa �veren s�

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

punkter.

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SFS 1991:1510

Artide 27
Exchange of information

(1) The competent authorities of the Con�

tracting States shall exchange such infor ma�

tion as is necessary for carrying out the provi�

sions of this Conven tion or of the domestic

laws of the Contracting States concerning

taxes of every kind or description, insofar as

the taxation thereunder is not contrary to the

Convention. Any infor mation received by a

Contracting State shall be treated as secret in

the same manner as information obtained

under the domestic law s of that State and

shall be disclosed only to persons or authori�

ties (including courts and administrative bo�

dies) involved in the assessment or collection

of, the enforcement or prosecution in respect

of, or the determination of appeals in relation

to, the taxes covered by the Convention.

Such persons or authorit ies shall use the in�

formation only for such purposes. They may

disclose the information in public court pro�

ceedings or in judicial decisions. The compe�

tent authorities may, through consultation,

develop appropriate conditions, methods

and techniques concerning the matters in re�

spect of which such exchanges of information

shall be made, including, where appropriate,

exchanges of information regarding tax

avoidance.

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

graph (1) be construed so as to impose o n 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�

mercial or professional secre t or trade pro�

cess, or information, the diclos ure of wh ich

would be contrary to public policy.

Artikel 27
Utbyte av upplysningar

1. De beh�riga myndigheterna i de avt als�

slutande staterna skall utbyta s�dana upplys�

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

best�mmelserna i detta avtal eller i de av�

talsslutande statemas interna lagstiftning i

fr�ga om alla slag av skatter, i den m�n be�

skattningen enligt denna lagstiftning inte

strider mot avtalet. Upplysningar som en av�

talsslutande stat mottagit skall behandlas s�

som hemliga p� samma s�tt som upplysning�

ar, som erh�llits enlig t den interna lagsti ft�

ningen i de nna stat, och f�r yppas endast f�r

personer eller myndigheter (d�ri inbegripet

domstolar och f�rvaltningsorgan) som fast�

st�ller, uppb�r eller indriver de skatter som

omfattas av avtalet eller handl�gger �tal eller

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

soner elle r myndigheter skall anv�nda upp-

lysningama endast for s�dana �ndam�l. De

f�r yppa upplysningarna vid oflfentlig r�tte�

g�ng eller i domstolsavg�randen. De beh�ri�

ga mynd ighetema f�r geno m �ver l�ggningar

utveckla l�mpliga villkor och metoder betr�f�

fande de fall d�r s�dant informationsutbyte

skall ske, h�ri inbegrip et, n�r s� �r l�mp ligt,

utbyte av upply sningar i fr�ga om skatt eun-

dandragande.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat

att

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

fr�n lagstiftning och administrativ praxis i

denna avtalsslutande stat eller i den andra

avtalsslutande staten,

b) l�mna upplysningar som inte �r till�

g�ngliga enligt lagstiftning eller sedvanlig ad�

ministrativ 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�

hemlighet eller i n�ringsverksamhet nyttjat

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

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

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SFS 1991:1510

Artide 28

Diplomatic agents and consular officers

Nothing in this Convention shall affect the

fiscal privileges of diplomatic agents or con�

sular officers under the general rules of inter�

national law or under the provisions of spe�

cial agreements.

Artikel 28
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 di�

plomatiska f�retr�dare eller konsul�ra tj�ns�

tem�n.

Artide 29
Miscellaneous rules

Where under any provision of this Con�

vention income or capital gains are relieved

from Swedish tax and, under the law in force

in Barbados, an individual, in respect of the

said income or capital gains is subject to tax

by reference to t he amount thereof which is

remitted to or received in Barbados and not

by reference to the full amount thereof, then

the relief to be allowed under this Conven�

tion in Sweden shall apply only to so much of

the income or capital gains as is remitted to

or received in Barbados.

Artikel 29

�vriga best�mmelser

I fall d� enligt best�mmelse i detta avtal

svensk beskattning av inkomst eller realisa�

tionsvinst lindras och en fysisk person enligt

g�llande lagstiftning i Barbados beskattas for

s�dan inkomst eller realisationsvinst till den

del den �verf�rs till eller mottages i Barbados

och inte for hela dess belopp, skall den skatte�

lindring som enligt detta avtal medges i Sve�

rige avse endast den del av inkomsten eller

realisationsvinsten som �verfors till eller

mottages i Barbados.

Artide 30

Entry into force

(1) The Contracting States shall notify

each other that the constitutional require�

ments for the entry into force of this Conven�

tion have been complied with.

(2) The Convention shall enter into force

thirty days after the date of the later of the

notifications referred to in paragraph (1) and

its provisions shall have effect:

(a) in respect of taxes withheld a t source,

on amounts paid or remitted to non-residents

on or after the first day of January in the

calendar year next following that in which the

Convention enters into force; and

(b) in respect of other taxes on income

derived on or after the first day of January in

the calendar year next following that in which

the Convention enters into force.

Artikel 30

Ikrafttr�dande

1. De avtalsslutande staterna skall meddela

varandra att de konstitutionella �tg�rder vid�

tagits som kr�vs for att detta avtal skall tr�da

i kraft.

2. Avtalet tr�der i kraft trettio dagar efter

dagen f or det sista av de meddelanden som

avses i punkt 1 och avtalets best�mmelser

till�mpas:

a) betr�ffande skatt som inneh�lls vid k�l�

lan, p� belopp som betalas eller �verfors till

person med hemvist utomlands den 1 januari

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

d� avtalet tr�der i kraft eller senare, och

b) betr�ffande andra skatter p� inkomst,

som f�rv�rvas den 1 januari kalender�ret

n�rmast efter det d� avtalet tr�der i kraft eller

senare.

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Artide 31

Termination

This Convention shall remain in force un�

til terminated by a Co ntracting State. Either

Contracting State may terminate the Con�

vention, through diplomatic channels, by

giving written notice of termination at least

six months before the end of any calendar

year after the expiration of a period of five

years from the date of its entry into force. In

such case, the Convention shall cease to have

effect:

(a) in respect of taxes withheld at source

on amounts paid or remitted to non-residents

on or aft er the first day of Januar y next fol �

lowing the notice of termination; and

(b) in respect of other taxes on income

derived in any incom e year be ginning on or

after the first day of Janu ary next foll owing

the notice of termination.

In witn ess whereof the undersigned being

duly authorized thereto have s igned the pre�

sent Convention and have affixed thereto

their seals.

Artikel 31

Upph�rande

Detta avtal f�rblir i kraft till des s det s�gs

upp av en avtalsslutande stat. Envar av de

avtalsslutande staterna kan p� diplomatisk

v�g skriftligen upps�ga avtalet genom med�

delande h�rom minst sex m�nader f�re ut�

g�ngen av n�got kalender�r som f�ljer efter

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

tr�tt i kraft. I h�ndelse av s�dan upps�gning

upph�r avtalet att g�lla:

a) betr�ffande skatter som inneh�lls vid

k�llan, p� belopp som betala s eller �v erf�rs

till person med hemvist utomlands den 1 ja�

nuari �ret n�rmast efter den skriftliga upp�

s�gningen eller senare, och

b) betr�ffande andra skatter p� inkomst,

som f�rv�rvas under inkomst� r som b�rjar

den 1 januar i �ret n�rmast efter upps�gning�

en eller senare.

Till bekr�f telse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, under�

tecknat detta avtal och f�rsett detsamma

med sina sigill.

Done at London this 1st day of July 1991,

in duplicate in the English language.

For Sweden

Lennart Eckerberg

For Barbados

Roy Marshall

Som skedde i London den 1 juli 1991, i tv�

exemplar p� engelska spr�ket.

F�r Sverige

Lennart Eckerberg

F�r Barbados

Roy Marshall

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

P� regeringens v�gnar

CARL BILDT

BO LUNDGREN
(Finansdepartementet)

2859

V 1'

�

;

Viktiga lagar inom skatterätten

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Skatteförfarandelag (2011:1244)

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Tjänster

Utbildningar

Juridisk rådgivning

SFS 1991:1510

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