SFS 1991:1886

Start / Skatterätt / Lag (1991:1886) om dubbelbeskattningsavtal mellan Sverige och Singapore / SFS 1991:1886

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                       </style> <div id="page1-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> Lag SFS 1991:1886 om dubbelbeskattningsavtal mellan Sverige och Utkom fr�n trycket Singapore; den 30 december 1991 Utf�rdad den 19 december 1991. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och f�rm�genhet som Sverige och Singapore undertecknade den 17 juni 1968, i den lydelse detta erh�llit genom det protokoll om �ndring i avtalet som undertecknades den 28 september 1983, skall tillsammans med den �verenskommelse om till�mp� ningen av avtalet som ing�tts geno m brev den 7 respektiv e den 28 juni 1991 g�lla som lag h�r i landet. Avtalet i de ss genom protokollet �ndrade lydelse �r intaget som bilaga 1 till denna lag och �verenskommelsen som bilaga 2. 2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa medf�r inskr�nkn ing av den skattskyldighet i Sverige som annars skull e f�religga. 3 � Om en per son som �r bosatt i Sverig e f�rv�rvar inkomst som en ligt best�mmelserna i artike l X � 4 eller � 5 beskattas endast i Singa pore eller f�rv�rvar inkomst som enligt best�mmelserna i ar tikel XIII � 2 �r undan� tagen fr�n svensk skatt eller f�rv�rvar inkomst som enligt artikel XIX � 6 delvis skall vara undantagen fr�n svensk skatt, skall inkomsten, respektive betr�ffande inkomst som avses i artikel XIX � 6 den del av inkomsten som skall vara undantagen fr�n svensk skatt, inte tas med vid taxeringen i Sverige. 1. Denna lag tr�der i kr aft den 1 ja nuari 1992. 2. Genom lagen upph�vs kung�relsen (1969:190) om till�mpning av avtal den 17 juni 1968 mellan Sverige och Singapore f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst och f�r m�genhet och f�rordningen (1975:853) om kupongskatt f�r person med hemvist i Singapore, m. m. P� regermgens v�gnar CARL BILDT BO LUNDGREN (Finansdepartementet) ' Prop. 1991/92:45, SkUl 1, rskr. 102. 3425 108-SFS 1991 � </div> <div id="page2-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> fy SFS 1991:1886 3426 Convention between the Government of the King� dom of Sweden and the Government of the Repub� lic of Singapore for the Avoidance of Double Tax� ation and the Prevention of Fiscal Evasion with re� spect to Taxes on Income and Capital The Government of the King� dom of Sweden and the Govern� ment of the Republic of Singapore; Desiring to conclude a Conven� tion for the Avoidance of Double Taxation and the Prevention of Fis� cal Evasion with respect to Taxes on Income and Capital; Have agreed as follows: Article I 1. The taxes which are the subject of this Convention are - (a) in Sweden: (i) the State income tax, in� cluding sailors' tax and coupon tax; (ii) the tax on the undistribu� ted profits of companies and the tax on distribution in connection with reduction of share-capital or the winding-up of a company; (iii) the tax on public enter� tainers; (iv) the communal income tax; and (v) the State capital tax (he� reinafter referred to as "Swedish tax"); and (b) in th e Republic of Singapore: the income tax (hereinafter referred to as "Singapore tax"). 2. This Convention shall also apply to any other taxes of a sub� stantially similar character impo� sed in th e Republic of Singapore or in Sweden subsequently to the date of signature of this Convention. Bilaga I (�vers�ttning) Avtal mellan Konungariket Sveriges regering och Re� publiken Singapores rege� ring f�r undvikande av dub� belbeskattning och f�r� hindrande av skatteflykt betr�ffande skatter p� in� komst och f�rm�genhet Konungariket Sveriges regering och Republiken Singapores rege� ring har, f�ranledda av �nskan att ing� ett avtal for undvikande av dubbelbeskattning och f�rhindran� de av skatteflykt betr�ffande skat� ter p� inkomst och f�rm�genhet, �verenskommit om f�ljande be� st�mmelser: Artikel I 1 �. De skatter som avses i detta avtal �r; a) Betr�ffande Sverige: 1) Den statliga inkomstskat� ten, sj�mansskatten och ku� pongskatten d�ri inbegripna, 2) ers�ttningsskatten och ut- skiftningsskatten, 3) bevillningsavgiften f�r vissa offentliga forest�llningar, 4) den kommunala inkomst� skatten, samt 5) den statliga f�rm�gen� hetsskatten; skatt av s�dant slag ben�mnes i det f�ljande "svensk skatt". b) Betr�ffande Republiken Singa� pore: Inkomstskatten; i det f�ljan� de ben�mnd "singaporeansk skatt". 2 �. Detta avtal till�mpas �ven p� alla andra skatter av i huvudsak lik� artat slag, som framdeles uttages i Republiken Singapore eller i Sveri� ge efter undertecknandet av detta avtal. � </div> <div id="page3-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> A; Article II 1. In this Convention unless the context otherwise requires - (a) the term "Sweden" means the Kingdom of Sweden; (b) the term "Singapore" means the Republic of Singapore; (c) the terms "one of the Contrac� ting States" and "the other Con� tracting State" mean Sweden or Singapore, as the context requires; (d)the term "tax" means Swedish tax or Singapore tax, as the context requires; (e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the term "person" includes any body of persons, corporate or not corporate; (g) (i) the term "resident of S we� den" means any person who is resi� dent in Sw eden for the purposes of Swedish tax; and the term "resident of Singpore" means any person who is resident in Singapore for the purposes of Singapore tax; (ii) where by reason of the provisions of sub-paragraph (i) above an individual is a reside nt of both Contracting States , then his residence shall be determined in accordance with the foll owing rules (aa) he shall be deemed to be a resident of the Contracting Sta� te in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resi� dent of the Contracting State with which his pe rsonal and eco� nomic relations are closest; (bb) if the Contracti ng State with which his pe rsonal and eco - Artikel II " 1 �. D�r icke sammanhanget f�r� anleder annat, har i detta avtal f�l� jande uttryck nedan angive n bety� delse: a) Uttrycket "Sverige" �syftar Konungariket Sverige. b) Uttrycket "Singapore" �syftar Republiken Singapore. c) Uttrycken "en av de avtalsslu� tande staterna" och "den andra av� talsslutande staten" �syftar Sverige eller Singapore, alltefter som sam� manhanget kr�ver. d) Uttrycket "skatt" �syftar svensk skatt eller singaporeansk skatt, alltefter som sammanhanget kr�ver. e) Uttrycket "bolag" �syftar vaije slag av juridisk person eller vaije subjekt, som i beskattningsh�nse� ende behandlas s�som juridisk per� son. O Utt rycket "person" inbegriper varje sammanslutning av personer, vare sig denna utg�r en juridisk person eller ej. g) 1) Uttrycket "person med hemvist i Sverige" �syftar varje person, som enligt svenska beskatt� ningsregler anses bosatt i Sverige och uttrycket "person med hemvist i Singapore" �syftar varje person, som enligt singaporeanska beskatt� ningsregler anses bosatt i Singapo� re. 2) D� p� grund av best�m� melserna i punkt 1) ovan en fysisk person �ger hemvist i b�d a avtalsslutande staterna, fastst�l� les hans hemvist enligt f�ljande regler: A) Han anses �ga hemvist i den avtalsslutande stat, d�r han har ett hem som stadigvarande st�r till hans f�rfogande. Om han har ett s�dant hem i b�da avtals� slutande staterna, anses han �ga hemvist i den avtalsslutande stat, med vilken hans personliga och ekonomiska f�rbindelser �r star� kast. B) Om det icke k an avg�ras, med vilken avtalsslutande stat SFS 1991:1886 3427 � </div> <div id="page4-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 3428 nomic relations are closest, can� not be determined, or if he has not a permanent home available to him in either Contracting Sta� te, he shall be deemed to be a resident of the Contracting State in which he has an habitual abo� de; (cc) if he has an habitual abode in both Contracting States or in neither of them, the compe� tent authorities of the Contrac� ting States shall settle the ques� tion by mutual agreement; (iii) where by reason of the provisions of sub-paragraph (i) above a person other than an in� dividual is a resident of both Contracting States, then it shall be deemed to be a resident of the Contracting State in which it is managed and controlled; (h) the terms "resident of one of the Contracting States" and "resi� dent of the other Contracting Sta� te" mean a resident of Sweden or a resident of Singapore, as the context requires; (i) the terms "Swedish enterpri� se" and "Singapore enterprise" mean, respectively, an industrial, mining, commercial, timber, plan� tation or agricultural enterprise or undertaking carried on by a resi� dent of Sweden and an industrial, mining, commercial, timber, plan� tation or agricultural enterprise or undertaking carried on by a resi� dent of Singapore; 0) the terms "enterprise of one of the Contracting States" and "en� terprise of the other Contracting State" mean a Swedish enterprise or a Singapore enterprise, as the context requires; (k) the terms "profits of a Swe� dish enterprise" and "profits of a Singapore enterprise" do not inclu� de rents or royalties in respect of motion picture films or of tapes for television or broadcasting or of mi- hans personliga och ekonomiska f�rbindelser �r starkast, eller om han icke i n�gondera avtalsslu� tande staten har ett hem, som stadigvarande st�r till hans f�rfo� gande, anses han �ga hemvist i den stat, d�r han stadigvarande vistas. C) Om han stadigvarande vistas i b�da avtalsslutande sta� terna eller om han icke vistas sta� digvarande i n�gon av dem, av� g�r de beh�riga myndigheterna i de avtalsslutande staterna fr�gan genom �verenskommelse. 3) D� p� grund av best�m� melserna i pun kt I) ovan en per� son, som ej �r fysisk person, �ger hemvist i b�da avtalsslutande staterna, anses denna �ga hemvist i den avtalsslutande stat, d�r ledningen och �vervakningen av personen i fr�ga �ger rum. h) Uttrycken "person med hemvist i en av de avtalsslutande staterna" och "person med hemvist i den andra avtalsslutande staten" �syftar en person med hemvist i Sverige eller en person med hemvist i Singapore, alltefter som sammanhanget kr�ver. i) Uttrycken "svenskt f�retag" och "singaporeanskt f�retag" �syftar ett industrif�retag, ett gruv- eller skogsf�retag, ett handelsf�re� tag, en plantage eller ett jordbruk, som bedrives av en person med hemvist i Sverige, respektive ett in� dustrif�retag, ett gruv- eller skogs� f�retag, ett handelsf�retag, en plan� tage eller ett jordbruk, som be� drives av en person med hemvist i Singapore. j) Uttrycken "f�retag i en av de avtalsslutande staterna" och "f�re� tag i den andra avtalsslutande sta� ten" �syftar ett svenskt f�retag eller ett singaporeanskt f�retag, alltefter som sammanhanget kr�ver. k) Uttrycken "inkomst av r�rel� se, som f�rv�rvas av ett svenskt f�� retag" och "inkomst av r�relse som f�rv�rvas av ett singaporeanskt f�� retag" innefattar icke hyresavgift eller royalty for kinematografisk � </div> <div id="page5-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> nes, oil wells, quarries or other pla� ces of extra ction of natural resour� ces, or income in the form of divi� dends, interest, rents, royaltie s, or capital gains, or fees or other remu� neration derived from the mana ge� ment, control or supervision of the trade, busine ss or other activity of another enterprise or concern, or remuneration for labour or perso� nal services, or profits derived from the operation of ships or aircraft; (I) (i) subject to the provisions of this sub-paragraph, the term "per � manent establishment" means a fixed place of business in which the business of the enterprise is wholly or partly carried on; (ii) a permanent establishment shall include especially - (aa) a place of management; (bb) a branch; (cc) an office; (dd) a factory; (ee) a workshop; (ff) a farm or plantation; (gg) a mine, oil well, quarry or place of extraction of other natural resources or of cutting of timber; (hh) a building site or construc� tion or ass embly proje ct which ex� ists for more than six months: (iii) the term "permanent estab� lishment" shall not be deemed to include (aa) the use of facilities solely for the purpose of storage , display or delivery of goods or merchandise belonging to the enterprise; (bb) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the pur� pose of storage, display or delivery; (cc) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (dd) the maintenance of a fixed place of business solely for the pur� pose of purchasing goods or mer- film eller for inspelade band for te� levisions- eller radios�ndn ingar el� ler f�r utnyttjandet av gruva, olje� k�lla, stenbrott eller annan natur� tillg�ng eller inkomst i form av ut� delning, r�nta, hyresavgift, royalty eller realisationsvinst. Uttrycken innefattar vidare icke arvode eller annan ers�ttning for ledning eller �vervakning av ett annat foretags eller en annan koncerns handels- el� ler aff�rsr�relse eller annan verk� samhet och icke heller ers�ttning f�r arbete eller personliga tj�nster eller inkomst av sj�- eller luftfart. 1) 1) D�r icke best�m melserna i denna punkt f�ranleder annat, for� st�s med uttrycket "fast driftst�lle" en stadigvarande affarsanordning, d�r foretagets verksamhet helt eller delvis ut�vas. 2) S�som fast driftst�lle anses s�rskilt: A) plats for f�retagsledning, B) filial, C) kontor, D) fabrik, E) verkstad, F) jordbruk eller plantage, G) gruva, oljek�lla, stenbrott, plats for skogsa vverkning eller an� nan plats for utnyttjandet av natur� tillg�ngar, H) plats for byggnads-, anl�gg� nings- eller installationsarbete, som varar mer �n sex m�nader. 3) Uttrycket "fast driftst�lle" an� ses icke innefatta: A) anv�ndninge n av anordning� ar, avsedda uteslutande f�r lagring, utst�llning eller utl�mnande av f�� retaget tillh�riga varor, B) innehavet av ett f�retaget till� h�rigt varulager, avsett uteslutande for lagrin g, utst�llning eller utl�m� nande, C) innehavet av ett foreta get till� h�rigt varulager, avsett uteslutande f�r bearbetning eller for�dling ge� nom ett annat f�retags forsorg, D) innehavet av en stadigvara n� de affarsanordning, avsedd uteslu� tande f�r ink�p av varor eller infor- SFS 1991:1886 3429 � </div> <div id="page6-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 3430 chandise, or for collecting informa� tion, for the enterprise; (ee) the maintenance of a fixed place of business solely for the pur� pose of advertising, for the supply of information for scientific resear� ch or for similar activities which have a preparatory or auxiliary cha� racter, for the enterprise; (iv) an enterprise of one of the Contracting States shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other Contracting State for more than six months in connec� tion with a construction, installa� tion or assembly project which is being undertaken in that other Contracting State; (v) a person acting in o ne of the Contracting States on behalf on an enterprise of the other Contracting State (other than an agent of i nde� pendent status to whom sub-para- graph (I) (vi) applies) shall be de� emed to be a permanent establish� ment in the former Contracting State if (aa) he has, and habitually exer� cises in that former Contracting State, an authority to conclude contracts in the name of the enter� prise, unless his activities are limi� ted to the purchase of goods or mer� chandise for the enterprise; or (bb) he maintains in that former Contracting State a stock of goods or merchandise belonging to the en� terprise from which he regularly fills orders on behalf of the enter� prise; (vi) an enterprise of one of the Contracting States shall not be de� emed to have a permanent estab� lishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker, general commission agent or any other agent of independent status, where such perso ns are acting in the ordi� nary course of their business; skaffande av upplysningar f�r f�re� tagets r�kning, E) innehavet av en stadigvarande affarsanordning, avsedd uteslutan� de f�r att f�r f�retagets r�kning om� bes�rja reldam, meddela upplys� ningar, bedriva vetenskaplig forsk� ning eller ut�va liknande verksam� het, som �r av f�rberedande eller bitr�dande art. 4) Ett f�retag i en av de avtalsslu� tande staterna anses ha ett fast driftst�lle i den andra avtalsslutan� de staten, om f�retaget ut�var �ver� vakande verksamhet i denna andra stat under mer �n sex m�nader i samband med byggnads-, anl�gg� nings- eller installationsarbete, som utf�res i denna andra stat. 5) En person som �r verksam i en av de avtalsslutande staterna f�r ett f�retag i den andra avtalsslutande staten h�runder inbegripes icke s�dan oberoende representant som avses i punkt 1) 6) behandlas s�som ett fast driftst�lle i den f�rst� n�mnda staten om A) han innehar och i denna f�rst� n�mnda stat regelbundet anv�nder en fullmakt att sluta avtal i f�reta� gets namn samt verksamheten icke begr�nsas till ink�p av varor f�r f�� retagets r�kning, eller B) han innehar i denna f�rst� n�mnda stat ett f�retaget tillh�rigt varulager, fr�n vilket han regelbun� det effektuerar order p� f�retagets v�gnar. 6) Ett f�retag i en av de avtalsslu� tande staterna anses icka ha ett fast driftst�lle i den andra avtalsslutan� de staten endast p� den grund att f�retaget uppeh�ller aff�rsf�rbin� delser i denna andra stat genom f�rmedling av en m�klare, kommis- sion�r eller annan oberoende repre� sentant, under f�ruts�ttning att dessa personer d�rvid ut�var sin vanliga aff�rsverksamhet. � </div> <div id="page7-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> (vii) the fact that a company which is a resident of one of the Contracting States controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent es� tablishment or otherwise), shall not of itsel f constitute either company a permanent establishment of the other; (m) the term "competent autho� rity" means, in the c ase of Sweden, the Ministe r of Finance or his au� thorised represent ative; and in the case of Singapore, the Minister for Finance or his authorised represen� tative; (np the term "international traf� fic" means carria ge of passengers, mails, livestock or goo ds by a ship or aircraft which is opera ted by an enterprise of one of the Contracting States, except when the ship or air� craft is operated solely between pla� ces in the other Contracting State or solely between such places and one or more structures used for the exploration or exploitation of na� tural resources. 2. In the application of the provi� sions of this Convent ion by one of the Contracting States, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has un� der the laws of that Contracting State relating to the taxes which are the subject of this Convention. 7) Den omst�ndigheten, att ett bolag med hemvist i en av de av� talsslutande staterna kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller av ett bolag som uppe� h�ller aff�rsf�rbindelser i denna andra stat (antingen ge nom ett fas t driftst�lle eller annorledes), medf�r icke i och f�r sig att n�gotdera bola� get betraktas s�som ett fast drift� st�lle f�r det andra bolaget. m) Uttrycket "beh�rig myndig� het" �syftar f�r Sveriges vidkom� mande finansministern eller hans befullm�ktigade ombud och f�r Singapores vidkommande finans� ministern eller hans befull m�ktiga� de ombud; n)' Uttrycket "internationell tra� fik" �syftar transport av passa gera� re, post, kreatur eller gods med skepp eller luftf artyg som anv�nds av f�retag i en av de avtalsslutande staterna, utom d� skeppet eller luft� fartyget anv�nds uteslutande mel� lan platser i den andra avtalsslutan� de staten eller uteslutande mellan s�dana platser och en eller flera an� l�ggningar som anv�nds f�r utfors� kandet eller utnyttjandet av natur� tillg�ngar. 2 �. D� en av de avtalsslutande staterna till�mpar best�mmelserna i detta avtal anses, s�vitt icke sam� manhanget f�ranleder annat, vaije d�ri f�rekommande uttryck, vars inneb�rd icke s�rskilt angivits, ha den betydelse som uttrycket har en� ligt den statens lagstiftning r�rande s�dana skatter som omfattas av av� talet. SFS 1991:1886 Artide 111 1. (a) The profits of a Swedish enterprise sha ll be taxabl e only in Sweden unle ss the enterprise carri� es on business in Singapore through a permanent establishment situated in Singapore. If the enterprise carri� es on business as aforesaid, tax may be imposed in Singapore on the profits of the enterprise but only on Artikel 111 1 �. a) Inkomst av r�relse, som f�rv�rvas av ett svenskt f�retag, be� skattas endast i Sverige, s�vida icke f�retaget bedriver r�relse i Singa� pore fr�n ett d�r bel�get fast drift� st�lle. Om f�retaget bedriver r�r el� se p� nyss angivet s�tt, m� Singapo� re beskatta f�retagets inkomst men endast s� stor del d�rav, som direkt ' Art. II � 1 n) har tillagts genom protokollet den 28 september 1983. 3431 � </div> <div id="page8-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 so much of them as is directly or indirectly attributable to that per� manent establishment. (b) The profits of a Singapore en� terprise shall be taxable only in Singapore unless the enterprise car� ries on business in Sweden through a permanent establishment situated in Sweden. If the enterprise carries on business as aforesaid, tax may be imposed in Sweden on the pro� fits of the enterprise but only on so much of them as is directly or indi� rectly attributable to that perma� nent establishment. 2. Where an enterprise of one of the Contracting States carries on business in the other Contracting State through a permanent estab� lishment situated therein, there shall in each Contracting State be attributed to that permanent estab� lishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar ac� tivities under the same or similar conditions and dealing wholly inde� pendently with the enterprise of which it is a permanent establish� ment. 3. In determining the profits of a permanent establishment, there shall be allowed as deductions all expenses, including executive and general administrative expenses, which would be deductible if the permanent establishment were an independent enterprise in so far as they are reasonably allocable to the permanent establishment, whether incurred in the Contracting State in which the permanent establishment is situated or elsewhere. 4. No profits shall be attributable to a permanent establishment by reason of the mere purchase or transportation by that permanent establishment of goods or merchan� dise for the enterprise. eller indirekt �r h�nforlig till det fasta driftst�llet. b) Inkomst av r�relse, som f�rv�rvas av ett singaporeanskt f�� retag, beskattas endast i Singapore, s�vida icke f�retaget bedriver r�rel� se i Sverige fr�n ett d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, m� Sverige beskatta f�retagets inkomst men endast s� stor del d�rav, som direkt eller indirekt �r h�nf�rlig till det fasta driftst�llet. 2 �. Om ett f�retag i en av de avtalsslutande staterna bedriver r�� relse i den andra avtalsslutande sta� ten fr�n ett d�r bel�get fast drift� st�lle, h�nf�res i vardera staten till det fasta driftst�llet den inkomst av r�relse, som driftst�llet kan antagas skola ha f�rv�rvat, om detta varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknan� de slag under samma eller liknande villkor och sj�lvst�ndigt avslutat af� f�rer med det f�retag till vilket driftst�llet h�r. 3 �. Vid best�mmandet av in� komst, som �r h�nf�rlig till det fas� ta driftst�llet, medges avdrag f�r alla kostnader - h�runder inbe� gripna kostnader f�r f�retagets led� ning och allm�nna f�rvaltning f�r vilka avdrag skulle ha medgivits om det fasta driftst�llet varit ett oberoende f�retag, i den m�n kost� naderna sk�ligen kan anses h�nf�r� liga till det fasta dr iftst�llet, anting� en kostnaderna uppkommit i den avtalsslutande stat d�r det fasta driftst�llet �r bel�get eller annorst� des. 4 �, Inkomst anses icke h�nf�rlig till ett fast driftst�lle endast av den anledningen att varor ink�pes eller transporteras genom det fasta driftst�llets f�rsorg f�r f�retagets r�kning. 3432 � </div> <div id="page9-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> Artide IV 1. Income from immovable pro� perty may be taxed in the Contrac� ting State in which such property is situated. 2. The term "immovable proper� ty" shall be defined in accordance with the law of the Contracting Sta� te in which the property in question is situated. The term shall in any case include rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, oil wells, quarries or other places of extraction of na� tural resources. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an en� terprise. Artide 1. Notwithstanding the provi� sions of Article III, profits of an enterprise of one of the Contracting States from the operation of ships in international traffic may be tax� ed in the other Contracting State only if such profits are derived from that other Contracting State. Provided that (a) when a Singapore enterprise derives profits from Sweden by operating ships in international traffic the tax charged in Sweden in respect of such profits shall be re� duced by an amount equal to 50 per cent thereof and the reduced amo� unt of the Swedish tax payable on the profits shall be allowed as a cre� dit against the Singapore tax char� ged in respect of these profits in accordance with the provisions of paragraph 2 of Article XIX; (b) when a Swedish enterprise de� rives profits from Singapore by Artikel IV 1 �. In komst av fastighet m� be� skattas i den avtalsslutande stat, d�r fastigheten �r bel�gen. 2 �. Uttrycket "fastighet" har den betydelse som uttrycket har en� ligt g�llande lagar i den stat, d�r fastigheten i fr�ga �r bel�gen. Un� der detta uttryck inbegripes dock alltid r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja gruva, oljek�lla, stenbrott eller annan naturtillg�ng. 3 �. Best�mmelserna i 1 � �ger till�mpning p� inkomst, som f�rv�rvas genom omedelbart bru� kande, genom uthyrning eller ge� nom annan anv�ndning av fastig� het. 4 �. Best�mmelserna i 1 och 3 �� �ger �ven till�mpning p� inkomst av fastighet som f�rv�rvas av ett f�retag. Artikel 1 �. Utan hinder av best�mmel� serna i artikel III f�r inkomst som f�retag i en av de avtalsslutande staterna f�rv�rvar genom att bedri� va sj�fart i i nternationell trafik be� skattas i den andra avtalsslutande staten endast om inkomsten upp- burits fr�n denna andra stat. D�r� vid g�ller dock f�ljande best�mmel� ser: a) D� ett singaporeanskt f�retag uppb�r inkomst fr�n Sverige ge� nom att bedriva sj�fart i internatio� nell trafik, neds�tts den i Sverige utg�ende skatten p� inkomsten med ett belopp som motsvarar 50 procent av skatten. Det nedsatta skattebeloppet avr�knas fr�n den singaporeanska skatt som bel�per p� inkomsten enligt best�mmelser� na i artikel XIX � 2. b) D� ett svenskt f�retag uppb�r inkomst fr�n Singapore genom att SFS 1991:1886 ^ Art. V har erh�llit denna lydelse genom protokollet den 28 september 1983. 3433 � </div> <div id="page10-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 3434 operating ships in international traffic the tax charged in Singapore in respect of such profits shall be reduced by an amount equal to 50 per cent thereof and the reduced amount of the Singapore tax payab� le on the profits shall be allowed as a credit against the Swedish tax charged in respect of these profits in accordance with the provisions of paragraph 3 of Article XIX. 2. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint busi� ness or an international operating agency. 3. For the purposes of this Article profits derived from the other Contracting State shall mean pro� fits from the carriage of passengers, mails, livestock or goods shipped in that State: Provided that there shall be ex� cluded the profits accruing from passengers, mails, livestock or goods which are brought to that other State solely for transhipment, or for the transfer from an aircraft to a ship. Article V 1. Notwithstanding the provi� sions of Article III, profits of an enterprise of one of the Contracting States from the operation of air� craft in international traffic shall be taxable only in that State. 2. With respect to profits derived by the Swedish, Danish and Norwegian air transport consorti� um Scandinavian Airlines System (SAS), the provisions of paragraph 1 shall apply, but only to such part of the profits as corresponds to the shareholding in that consortium held by AB A erotransport (ABA), the Swedish partner of Scandinavi� an Airlines System (SAS). 3. The provisions of paragraph 1 shall likewise apply to profits de� rived from the participation in a pool, a joint business or in an inter� national operating agency. ' Art. V A har tillagts genom protokollet bedriva sj�fart i internationell tra� fik, neds�tts den i S ingapore utg� ende skatten p� inkomsten med ett belopp som motsvarar 50 procent av skatten. Det nedsatta skattebe� loppet avr�knas fr�n den svenska skatt som bel�per p� inkomsten en� ligt best�mmelserna i artik el XIX � 3. 2 �. Best�mmelserna i 1 � till�m� pas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett ge� mensamt foretag eller en interna� tionell driftsorganisation. 3 �. Vid till�mpningen av denna artikel forst�s med inkomst som uppburits fr�n den andra avtalsslu� tande staten inkomst genom be� fordran av passagerare, post, krea� tur eller gods som tagits ombord i den staten. D�remot inbegrips inte inkomst som �r h�nforlig till passa� gerare, post, kreatur eller gods som befordrats till denna andra stat en� dast for vidarebefordran med ett annat skepp eller for omlastning fr�n ett luftfartyg till ett skepp. Artikel VA^ 1 �, Utan hinder av best�mmel� serna i artikel III beskattas in� komst, som foretag i en avtalsslu� tande stat f�rv�rvar genom att be� driva luftfart i internationell trafik, endast i de nna stat. 2 �. Best�mmelserna i 1 � till�m� pas betr�ffande inkomst som det svenska, danska och norska luft� fartskonsortiet Scandinavian Airli� nes System (SAS) f�rv�rvar men endast i fr�ga om den del av in� komsten 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 1 � till�m� pas �ven p� inkomst som f�rv�rvas av f�retag i de avtalsslutande sta� terna genom deltagande i en pool, ett gemensamt f�retag eller en in� ternationell driftsorganisation. den 28 september 1983. � </div> <div id="page11-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> - Article VI 1/Where (a) an enterprise of one of the Contracting States participates di� rectly or indirectly in the manage� ment, control or capital of an enter� prise of the other Contracting State, or (h) the same persons participate directly or indirectly in the mana� gement, control or capital of an en� terprise of one of the Contracting Stats and an enterprise of the other Contracting State, and in either cas e conditions are made or impose d between the two enterprises in their commercial or financial relations, which difiFer 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 accrued, may be incl uded in the profits of that enterprise a nd taxed accordingly. 2.� Where a Contracting State in� cludes in the pro fits of an enterpri� se of that State-and taxes accor� dingly-profits on which an enter� prise of the other Contracting State has been charged to tax in that other State and the profits so inclu� ded are profits which would have accrued to the enterprise of the first-mentioned State if the condi� tions made bet ween the two enter� prises had been thos e which would have been made between indepen� dent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax char ged therein on those pro� fits. In determining such adjust� ment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if ne� cessary consult each other. Artikel VI 1 �." I fall d� a) ett f�retag i en av de avtalsslu� tande staterna direkt eller indirekt deltager i ledningen eller �vervak� ningen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt deltager i ledningen eller �vervakningen av s�v�l ett f�retag i en av de avtalsslutande staterna som ett f�retag i den andra avtals� slutande staten eller �ger del i b�da dessa f�retags kapital, iakttages f�ljande. Om mellan f�� retagen i fr�ga om handel eller and� ra ekonomiska f�rbindelser avtalas eller f�reskrives villkor, som avvi� ker fr�n dem som skulle ha avtalats mellan av varandra oberoende f�� retag, m� alla inkomster, so m utan s�dana villkor skulle ha tillkommit det ena f�retaget men som p� grund av villkoren i fr�g a icke tillkommit detta f�retag, inr�knas i detta f�re� tags inkomst och beskattas i �ver� ensst�mmelse d�rmed. 2 �.' I fall d� inkomst, f�r vil ken ett f�retag i en avtalsslutande stat beskattats i denna stat, �ven inr�k� nas i inkomsten f�r ett f�retag i den andra avtalsslutande staten och be� skattas i �verensst�mmelse d�rmed i denna andra stat, samt den s� lun� da inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i denna andra stat om de villkor som avtalats mellan f�retagen hade va� rit s�dana som skulle ha avtalats mellan av varandra oberoende f�� retag, skall den f�rstn�mnda staten genomf�ra vederb�rlig justering av det skattebelopp som p�f�rts f�r in� komsten i denna stat. Vid s�dan justering iakttas �vriga best�mmel� ser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid behov med varandra. SFS 1991:1886 'Paragrafen har erh�llit denna numrering g enom pro tokollet de n 28 se ptember 1983. ' Art. VI � 2 har tillagts genom protokollet den 28 september 1983. 3435 � </div> <div id="page12-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 Artide VII' 1. The rate of tax charged by Sweden in respect of dividends paid by a company which is a resi� dent of Sweden to a resident of Singapore shall, if the recipient is the beneficial owner of the divi� dends, not exceed 15 per cent of the gross amount of such dividends. Where the resident of Singapore is a parent company the rate of tax charged on such dividends shall, if the recipient is the beneficial owner of the dividends, not exceed 10 per cent of the gross amount of such dividends. 2. Dividends paid by a com pany which is a resident of Singapore to a resident of Sweden shall, if the recipient is the beneficial owner of the dividends, be exempt from any tax in Singapore which is chargeab� le on dividends in addition to the tax chargeable in respect of the pro� fits or income of any company; (a) provided that nothing in this paragraph shall affect the provi� sions of Singapore law under which the tax in respect of a dividend paid by a company which is a resident of Singapore from which Singapore tax has been, or has been deemed to be, deducted may be adjusted by reference to the rate of tax appro� priate to the Singapore year of as� sessment immediately following that in which the dividend was paid; (b) provided further that if Singa� pore, subsequent to the signing of this Convention, imposes a tax on dividends paid by a company resi� dent in Singapore out of its profits or income, such tax may be charged but the rate of tax so charged shall, if the recipient is the beneficial owner of the dividends, not exceed 15 per cent of the gross amount of such dividends, and where the divi� dend is paid to a parent company which is a resident of Sweden the Artikel VII' 1 �. Skattesatsen i fr�ga om svensk skatt p� utdelning fr�n ett bolag med hemvist i Sverige till en person med hemvist i Singapore f�r, om mottagaren har r�tt till ut� delningen, inte �verstiga 15 pro� cent av utdelningens bruttobelopp. D� utdelningsmottagaren �r ett moderbolag med hemvist i Singa� pore, f�r skattesatsen, om mottaga� ren har r�tt till utdelningen, inte �verstiga 10 procent av utdelning� ens bruttobelopp. 2 �. Utdelning fr�n ett bolag med hemvist i Singapore till en person med hemvist i Sverige �r, om mot� tagaren har r�tt till utdelningen, undantagen fr�n vaije singapore- ansk skatt som tas ut p� utdelning ut�ver skatt p� bolagets vinst. D�r� vid g�ller dock f�ljande best�mmel� ser: a) Denna paragraf ber�r inte de f�reskrifter i singaporeansk lag en� ligt vilka skatt, som bel�per p� ut� delning fr�n ett bolag med hemvist i Singapore fr�n vilken singapore� ansk skatt har avr�knats eller anses vara avr�knad, kan �ndras att utg� efter den skattesats som g�ller f�r det taxerings�r i Singapore som f�ljer omedelbart efter det d� utdel� ningen utbetalades. b) Om Singapore efter underteck� nandet av detta avtal inf�r en skatt p� utdelning som ett bolag med hemvist i Sin gapore har gjort fr�n sin vinst eller inkomst, kan denna skatt tas ut men d�rvid f�r skatte� satsen, om mottagaren har r�tt till utdelningen, inte �verstiga 15 pro� cent av utdelningens bruttobelopp. D� utdelningen utbetalas till mo� derbolag med hemvist i Sverige, f�r skattesatsen, om mottagaren har r�tt till utdelningen, inte �verstiga 3436 '' Art. V II � � 16 har erh �llit denn a lydelse genom protokollet den 28 se ptember 1983 och den tid igare 6 � har blivit 7 �. y>r � </div> <div id="page13-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> ii*"' rate of tax so charged shall, if the recipient is the bene ficial owner of the dividends, not exceed 10 per cent of the gross amount of such dividend. 3. For the purposes of this Article the term "parent company" means a company resident in one of the Contracting States owning directly or indirectly not less than 25 per cent of the share capital of the com� pany resident in the other Contrac� ting State paying the dividends. 4. The provisions of paragraphs 1 and 2 shall not apply if the benefici� al owner of the dividends, being a resident of one of the Contracting States, has in the other Contracting State, of which the company paying the dividends is a resident, a per� manent establishment with which the holding by virtue of whic h the dividends are paid is effectively connected. In such a case Article III shall apply. 5. The Government of the Re� public of Singa pore, including the Monetary Authority of Singapore, the Board of Commissioners of Currency and the Government of Singapore Investment Corporation Pte Ltd., shall be exempt from Swe� dish tax with respec t to dividends on shares in Swedish joint stock companies, provided that the scope of this exem ption has been agreed by the competent authorities of the Contracting States. However, such exemption shall in no case be given with respect to shares held for other than public purposes and not if the holding constitutes a substantial participation. 6. Where a company which is a resident of one of the Contracting States derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resi� dent of that other State or insofar as the holding in resp ect of wh ich the dividends are paid is effectively connected wit h a permanent estab - 10 procent av utdelningens brutto� belopp. 3 �. Med uttrycket "moderbolag" f�rst�s vid till�mp ningen av denna artikel ett bolag med hemvist i en av de avtalsslutande staterna som direkt eller indirekt �ger minst 25 procent av aktiekapitalet i det utbe� talande bolaget med hemvist i den andra avtalsslutande staten. 4 �. Best�mmelserna i 1 och 2 �� till�mpas inte, om den som har r�tt till utdelningen har hemvist i en a v de avtalsslutande staterna och har ett fast driftst�lle i den andra av� talsslutande staten, d�r det utbeta� lande bolaget har hemvist, samt den andel p� grund av vilken utdel� ningen betalas �ger verkligt sam� band med det fasta driftst�llet. I s�dant fall till�mpas artikel III. 5 �. Singapores regering, "the Monetary Authority of Singapore", "the Board of Commissioners of Currency" och "the Government of Singapore Investment Corporation Pte Ltd." h�ri inbegripna, beskat� tas inte i Sverige f�r utdelning p� aktier i svenska aktiebolag, under f�ruts�ttning att de beh�riga myn� digheterna i de avtalsslutande sta� terna har tr�ffat �verenskommelse om omfattningen av skattebefriel� sen. S�dan skattebefrielse medges dock inte betr�ffande aktier som innehas f�r annat �ndam�l �n i det allm�nnas intresse och inte om in� nehavet utg�r en v�sentlig andel. 6 �. Om bolag med hemvist i en av de avtalsslutande staterna f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person med hemvist i denna an dra stat el� ler i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�l� le i denna andra stat, och inte heller SFS 1991:1886 3437 � </div> <div id="page14-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 lishment in that other State, nor subject the company's undistribu� ted profits to a tax on the compa� ny's undistributed profits, even if the dividends paid or the undistri� buted profits consist wholly or part� ly of profits or income arising in such other State. 7. If the system of taxation appli� cable in either of the Contracting States to the profits and distribu� tions of companies is altered, the competent authorities may consult each other in order to determine whether it is necessary for this rea� son to amend the provisions of this Article. Article VHP 1. Interest and other income from bonds, securities, notes, de� bentures or any other form of in� debtedness, whether or not secured by mortgages, derived from sources within one of the Contracting Sta� tes by a resident of the other Con� tracting State may, if the recipient is the beneficial owner of the inco� me, not be taxed in the first-men� tioned Contracting State at a rate exceeding 15 per cent of the gross amount of such income. 2. Notwithstanding the provi� sions of paragraph 1, the tax on interest derived from sources with� in one of the Contracting States by any financial institution which is a resident of the other Contracting State shall in the first-mentioned State not exceed 10 per cent of the gross amount of the interest, if the recipient is the beneficial owner of the interest and if the enterprise paying the interest engages in an industrial undertaking within the meaning of paragraph 3 of this Ar� ticle. 3. The term "industrial underta� king" means any undertaking enga� ged in: beskatta bolagets icke utdelade ^ vinst, �ven om utdelningen eller den icke utdelade vinsten helt eller delvis utg�rs av inkomst som upp� kommit i denna andra stat. 7 �. Om principerna f�r beskatt� ning av bolagsvinst eller utdelning i endera avtalsslutande staten �nd� ras, kan de beh�riga myndigheter� na �verl�gga med varandra i syfte att fastst�lla om best�mmelserna i denna artikel beh�ver �ndras till f�ljd d�rav. Artikel VIIP 1 �. R�nta och annan inkomst av obligationer, v�rdepapper, skuld� sedlar, debentures eller vaije annat slags fordran, som antingen den s� kerst�llts genom inteckning i fast egendom eller inte uppb�rs fr�n k�lla i en av de avtalsslutande sta� terna av en person med hemvist i den andra avtalsslutande staten, f�r, om mottagaren har r�tt till in� komsten, inte beskattas i den f�rst� n�mnda avtalsslutande staten efter h�gre skattesats �n 15 procent av inkomstens bruttobelopp. 2 �. Utan hinder av best�mmel� serna i I � f�r skatten p� r�nta, som uppb�rs fr�n k�lla i en av de avtals� slutande staterna av ett kredit� institut med hemvist i den andra avtalsslutande staten, i den f�rst� n�mnda staten inte �verstiga 10 procent av r�ntans bruttobelopp, under f�ruts�ttning att mottagaren har r�tt till inkomsten och att det f�retag som betalar r�ntan bedriver s�dan industriell verksamhet som avses i 3 � i denna artik el. 3 �. Uttrycket "industriell verk� samhet" �syftar vaije verksamhet som best�r av: 3438 ' Art, VII I �� I, 2, 4, 7 o ch 8 ha r erh�llit denna lydelse genom p rotokollet den 2 8 september 1983. � </div> <div id="page15-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> (i) manufacturing, assembling and processing; (ii) construction, civil engine� ering and shipbuilding; (iii) production of electricity, hydraulic power, gas or the suppl y of water, or (iv) fishing. 4. The provisions of paragraphs 1 and 2 above shall not apply if the beneficial owner of the interest, being a resident of one of the C on� tracting States, has in the other Contracting State in which the inte� rest arises, a permanent establish� ment situated therein, with which the debt-claim from which the inte� rest arises, is effectively connected. In such a case Article III shall app� ly. 5. The Government of Sweden shall be exempt from Singapore tax in respect of interest received by that Government from sources within Singapore. 6. The Government of Singapore shall be exem pt from Swed ish tax in respect of interest received by that Government from sources within Sweden. 7. For the purposes of paragraphs 5 and 6 the term "Government" shall include (a) in the case of Singapore: (i) the Monetary Authority of Singapore and the Board of Com� missioners of Currency; (ii) the Government of Singa � pore Investment Corporation Pte Ltd.; (iii) the Export Credit Insuran� ce Company of Singapore Limited; and (iv) a statutory body; (b) in the case of Sweden: (i) the Central Bank of Sweden; (ii) the National Debt Office; (iii) the Export Credit Board; and (iv) a commune. 8. Where, owing to a special rela� tionship between the payer and the beneficial owner or between both of them and some other person, the 1) tillverkning, sammans�tt� ning och f�r�dling, 2) byggnadsarbete, v�g- och vattenbyggnad samt skeppsbygg� nad, 3) produktion av elektricitet, hydraulisk kraft, gas eller tillhanda� h�llande av vatten, eller 4) fiske. 4 �. Best�mmelserna i 1 och 2 �� till�mpas inte, om den som har r�tt till r�ntan har hemvist i en av de avtalsslutande staterna och har ett fast driftst�lle i den andra avtalsslu� tande staten, fr�n vilken r�ntan h�rr�r, samt den fordran f�r vilken r�ntan betalas �ger verkligt sam� band med det fasta driftst�llet. I s�dant fall till�mpas artikel III. 5 �. Sveriges regering � r befriad fr�n singaporeansk skatt p� r�nta som rege ringen uppb�r fr�n k�lla i Singapore. 6 �. Singapores regering �r befri� ad fr�n svensk skatt p� r�nta som regeringen uppb�r fr�n k�ll a i Sve� rige. 7 �, Vid till�mpningen av 5 och 6 �� inbegriper uttrycket "regering" a) betr�ffande Singapore: 1) "the Monetary Authority of Singapore" och "the Board of Commissioners of Currency"; 2) "the Government of Singa� pore Investment Corporation Pte Ltd."; 3) "the Export Credit Insuran� ce Company of Singapore Limi� ted"; och 4) ett statligt organ; b) betr�ffande Sverige: 1) Sveriges riksbank; 2) riksg�ldskontoret; 3) exportkreditn�mnden; och 4) en kommun. 8 �. D� p� grund av s�rskilda f�r� bindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan person SFS 1991:1886 3439 � </div> <div id="page16-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 amount of the interest paid, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the benefici� al owner in the absence of such re� lationship and dealing with each other at arm's length, the provi� sions of this Article shall apply only to the last-mentioned amount. In that case, the excess part of the pay� ments shall remain taxable accor� ding to the law of each Contracting State, due regard being had to the other provisions of this Conven� tion. Article IX^ 1. Royalties derived from sources within one of the Contracting Sta� tes and paid to a resident of the other Contracting State shall be ex� empt from tax in the former Contracting State if such resident is the beneficial owner of the royalti� es. 2. The term "royalties" as used in this Article means payments of any kind received as consideration for the use of, or the right to use, any copyright of scientific work, any patent, trade mark, design or model, plan, secret formula or pro� cess or for the use of, or the right to use, industrial, commercial or sci� entific equipment, or for informa� tion concerning industrial, com� mercial or scientific experience, but does not include any royalty or other amount paid in respect of li� terary or artistic copyri^ts or of motion picture films or of tapes for television or broadcasting or of the operation of a mine, oil well, q uar� ry or any other place of extraction of natural resources. 3. Sums derived by a resident of one of the Contracting States from sources within the other Contrac- r�ntebeloppet, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till�m� pas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s� dant fall beskattas �verskjutande belopp enligt lagstiftningen i varde� ra avtalsslutande staten med iaktta� gande av �vriga best�mmelser i det� ta avtal. Artikel IX^ 1 �. Royalty, som h�rr�r fr�n k�l� la i en av de avtalsslutande staterna och betalas till person med hemvist i den andra avtalsslutande staten �r, om mottagaren har r�tt till royaltyn, undantagen fr�n beskatt� ning i den f�rstn�mnda avtalsslu� tande staten. 2 �. Med uttrycket "royalty" for� st�s i denna artikel varje slag av belopp, som utbetalas s�som ers�tt� ning for nyttjandet av eller r�tten att nyttja upphovsr�tt till veten� skapliga verk, patent, varum�rke, m�nster eller modell, ritning, hem� ligt recept eller fabrikationsmetod �vensom f�r nyttjandet av eller r�t� ten att nyttja industriell, kommer� siell eller vetenskaplig utrustning eller for upplysningar om erfaren� hetsr�n av industriell, kommersiell eller vetenskaplig natur. Uttrycket inbegriper d�remot icke n�got slag av royalty eller annat belopp, som utbetalas for upphovsr�tt till litte� r�ra eller konstn�rliga verk, for kinematografisk film, for inspelade band for televisions- eller radio� s�ndningar eller for utnyttjandet av gruva, oljek�lla, stenbrott eller an� nan naturtillg�ng. 3 �. Belopp, som uppb�rs av per� son med hemvist i en av de avtals� slutande staterna fr�n k�lla i den 3440 � Art. IX �� 1,3 och 5 har erh�llit denna lydelse genom protokollet den 28 september 1983. / r v � </div> <div id="page17-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> ting State from the alienation of any property from which royalti es, as defined in paragraph 2 of this Article, are or may be derived, shall, if such resident is the ben efi� cial owner of the income, be ex- ethpt from tax in the other Contracting State. 4. The provisions of paragraphs I and 3 of this Article shall not apply to royalties or sums received by a resident of one of the Contracting States where such royalties or sums are attributable to a permanent es� tablishment of su ch resident in the other Contracting State; in such event, such royalties or sums as are attributable to that permanent es� tablishment shall be treated as if they were profits to which the provisions of Artic le III are appli� cable. 5. Where, owing to a special rela� tionship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or profits paid, having regard to the use, right, property or information for which they are paid, exceeds the amount which would have been ag� reed up on by the p ayer and the be� neficial owner in the absence of such relation ship and dealing wi th each other at arm's length, the provisions of this Article shall app� ly only to the last-men tioned amo� unt. In that case, the excess part of the payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisio ns of this Convention. andra avtalsslutande staten p� grund av �verl�telse av vaije r�ttig� het eller egendom for vilken royalty som avses i 2 � i denna artikel er� h�lls eller kan erh�llas, �r, om mot� tagaren har r�tt till inkomsten, un� dantaget fr�n beskattning i den andra avtalsslutande staten. 4 �. Best�mmelserna i 1 och 3 �� till�mpas icke p� royalty eller for- s�ljningsbelopp, som uppb�res av en person med hemvist i en av de avtalsslutande staterna, om s�dan royalty eller s�dant belopp �r h�n- fbrligt till ett fast driftst�lle, som denna person har i den andra av� talsslutande staten. I s�dant fall be� handlas royalty eller f�rs�ljningsbe- lopp, som �r h�nforligt till det fasta driftst�llet, s�som inkomst av r�rel� se enligt best�mmelserna i artikel III. 5 �. D� p� grund av s�rskilda f�r� bindelser mellan utbetalaren och den som har r�tt till royalty n eller inkomsten eller mellan dem b�da och annan person royaltybeloppet eller inkomsten, med h�nsyn till det nyttjande, den r�ttighet, egen� dom eller uppl ysning for vilken de betalas, �verstige r det belopp som skulle ha avtalats mellan utbetala� ren och den som har r�tt till royal� tyn eller inkomsten om s�dan a f�r� bindelser inte f�relegat, till�mpas best�mmelserna i denna artikel en� dast p� sistn�mnda belopp. I s� dant fall beskattas �verskjutande belopp enligt lagstiftningen i va rde� ra staten med iakttagande av �vriga best�mmelser i detta avtal. SFS 1991:1886 Artide X 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article IV may be taxed in the Contracting State in which such property is situated. 2. Gains from the alienation of movable property forming part of the busine ss property of a perma� nent establishment which an en� terprise of one of the Contracting Artikel X 1 �. Vinst p� grund av avyttring av s�dan fastighet som avses i arti� kel IV � 2 m� beskattas i den avtals� slutande stat, d�r fastigheten �r be� l�gen. 2 �. Vinst p� grund av avyttring av l�s egendom, som �r att h�nf�ra till anl� ggnings- eller driftkapital i ett fast driftst�ll e, vilket ett f�retag i en av de avtalsslutande staterna 3441 � </div> <div id="page18-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 States has in the other Contracting State, including such gains from the alienation of such a permanent es� tablishment (alone or together with the whole enterprise), may be taxed in the other Contracting State. However, gains from the alienation of movable property of the kind re� ferred to in paragraph (c) of Article XVII shall be taxable only in the Contracting State in which such movable property is taxable accor� ding to the said Article. 3. Gains from the alienation of any capital assets other than those mentioned in paragraphs 1 and 2, shall be taxable only in the Con� tracting State of which the alienator is a resident. 4. Notwithstanding the provi� sions of paragraph 3, where a per� son owns 25 per cent or more of the share capital of a company and where the business property of the company consists wholly or mainly of immovable property, the gains from the alienation of some or all of such shares shall be taxable only in the Contracting State where such immovable property is situated. 5. Notwithstanding the provi� sions of paragraphs 3 and 4, where a company resident in one of the Contracting States, other than a company referred to in paragraph 4, owns 25 per cent or more of the share capital of a company resident in the other Contracting State, the gains from the alienation of some or all of such shares shall be taxable only in the other Contracting State. har i d en andra avtalsslutande sta. ten, d�ri inbegripen vinst genom avyttring av s�dant fast driftst�lle ^ (f�r sig eller i samband med avytt� ring av hela f�retaget), m� beskat� tas i den andra avtalsslutande sta� ten. Vinst p� grund av avyttring av l�s egendom, som avses i artikel XVII c), beskattas dock endast i den avtalsslutande stat, d�r s�dan egendom m� beskattas enligt n�mnda artikel. 3 �. Vinst p� grund av avyttring av annan �n i 1 och 2 �� angiven egendom beskattas endast i den av� talsslutande stat, d�r �verl�taren �ger hemvist. 4 �. Om en person �ger 25 pro� cent eller mer av aktiekapitalet i ett bolag och bolagets anl�ggnings- el� ler driftkapital helt eller huvudsak� ligen utg�res av fastighet, beskattas vinst p� grund av avyttring av hela eller en del av aktieinnehavet i bo� laget, utan hinder av best�mmelser� na i 3 �, endast i den avtalsslutan de stat, d�r s�dan fastighet �r bel�gen. 5 �. Om ett bolag med hemvist i en av de avtalsslutande staterna, som icke �r ett s�dant bolag som avses i 4 �, �ger 25 procent eller mer av aktiekapitalet i ett bolag med hemvist i den andra avtalsslu� tande staten, beskattas vinst p� grund av avyttring av hela eller en del av aktieinnehavet i bolaget, utan hinder av best�mmelserna i 3 och 4 ��, endast i den andra avtals� slutande staten. 3442 Artide XI 1. Where under the provisions of this Convention a resident of Singapore is ex empt or entitled to relief from Swedish tax, s imilar ex� emption or relief shall be applied to the undivided estates of deceased persons in so as far as one or more of th e beneficiaries is a resident of Singapore. 2. Swedish tax on the undivided estate of a deceased person shall, in Artikel XI 1 �. Om enligt best�mmelserna i detta avtal en person med hemvist i Singapore �r befriad fr�n eller be� r�ttigad till neds�ttning av svensk skatt, tillgodor�knas motsvarande befrielse eller neds�ttning ett oskif� tat d�dsbo, i den m�n en eller flera av d�dsbodel�garna �ger hemvist i Singapore. 2 �. Svensk skatt, som p�f�res ett oskiftat d�dsbo, avr�knas fr�n / � </div> <div id="page19-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> S� far as the income accrues to a beneficiary who is a resident of Singapore, be allowed as a credit against Singapore tax under Article XIX. singaporeansk skatt enligt artikel XIX, i den m�n inkomsten tillkom� mer en d�dsbodel�gare med hemvist i Singapore. SFS 1991:1886 Artide XII 1. Subject to the provisions of paragraphs 2 and 3 of this Artide and Artides XIII, XIV, XV and XVI, salaries, wages and other si� milar remuneration or profits from an employment or profession de� rived by a resident of (a) Sweden shall be taxable only in Sweden unless the personal (in� cluding professional) services are performed in Singapore. If the per� sonal services are so performed, such income as is derived there� from may be taxed in Singapore; (b) Singapore shall be taxable only in S ingapore unless the perso� nal (including professional) servi� ces are performed in Sweden. If the personal services are so performed, such income as is derived there� from may be taxed in Sweden. 2. In rela tion to remuneration of a director of a company, derived from the company, the provisions of this Article and of Article XV shall appl y as if the remuneration were remuneration of an emplo yee in respect of an employment. Di� rector's fees and similar payments derived by a resident of one of the Contracting States in his capacity as a member of the boar d of direc� tors of a company whi ch is a resi� dent of the oth er Contracting State shall be deemed to have been de� rived from an employment exerci� sed in, and may be taxed in, that other Contracting State. Artikel XII 1 �. D�r icke best�mmelserna i 2 och 3 �� i denna artikel s amt artik� larna XIII, XIV, XV och XV I f�r� anleder annat, beskattas l�ner och liknande ers�ttningar p� grund av arbetsanst�llning samt inkomst av fritt yrke enligt f�ljande regler. a) S�dan ers�ttning eller inkomst som uppb�res av en person med hemvist i Sverige beskattas endast i Sverige, s�vida icke arbetet (ut� �vandet av fritt yrke d�runder in� begripet) utf�res i Singapore. Om arbetet utf�res i Singa pore, m� er� s�ttning eller inkomst som uppb� res p� grund av arbetet beskattas d�r. b) S�dan ers�ttning eller inkomst som uppb�res av en person med hemvist i Singapore beskattas en� dast i Singapore, s�vida icke arbe� tet (ut�vandet av fritt yrke d�run� der inbegripet) utf�res i Sverige. Om arbetet utf�res i Sverige, m� ers�ttning eller inkomst som upp� b�res p� grund av arbetet beskattas d�r. 2 �. Betr�ffande ers�ttning, som en direkt�r i ett bolag uppb�r fr�n bolaget, till�mpas best�mmelserna i denna artikel och artikel XV som om ers�ttningen utg�r till anst�lld p� grund av anst�llning. Styrelsear� vode och liknande ers�ttning, som uppb�res av en person med hemvist i en av de avtalsslutande staterna i egenska p av styrelseleda� mot i ett bolag med hemvist i den andra avtalsslutande staten, anses ha f�rv�rvats p� grund av anst�ll� ning som ut�vas i de nna andra stat och m� beskattas d�r. 3443 � </div> <div id="page20-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 3.^ A resident of one of the Contracting States shall be exempt from tax in the other Contracting State on remuneration for services performed on aircraft in internatio� nal traffic. 4.'� Remuneration derived in respect of an employment exercised on ships operated in international traffic by an enterprise of one of the Contracting States may be tax ed in that State. Article XIII 1. Any salary, wage, pension or similar remuneration, paid by the Government of Sweden to an in� dividual (other than a resident of Singapore who is not a citizen of Sweden) in respect of services ren� dered to Sweden in the diseharge of governmental functions, shall be exempt from Singapore tax. 2. Any salary, wage, pension or similar remuneration, paid by the Government of Singapore to an in� dividual (other than a resident of Sweden who is not a citizen of Singapore) in respect of services rendered to Singapore in the dis� charge of governmental functions, shall be exempt from Swedish ta x. 3. The provisions of this Article shall not apply to any remuneration in respect of services rendered in connection with any trade or busi� ness carried on for purposes of pro� fit. 4. For the purposes of this Article the word "Government" shall in� clude any political sub-division and any local authority of either of the Contracting States. Article XIV 1. Subject to Article XIII any pension or annuity derived from sources within one of the Contrac� ting States by an individual who is a resident of the other Contracting 3 �.' Person med hemvist i en av' de avtalsslutande staterna �r befri� ad fr�n skatt i den and ra avtalsslu� tande staten p� ers�ttning f�r arbe� te som utf�rs ombord p� luftfartyg i internationell trafik. 4 �.'� Ers�ttning f�r arbete, som utf�rs ombord p� skepp som an� v�nds i internationell trafik av ett f�retag i en av de avtalsslutande staterna, f�r beskattas i denna stat. Artikel XIII 1 �. L�ner, pensioner eller lik� nande ers�ttningar, som utbetalas av Sveriges regering till en fysisk person p� grund av arbete, som ut� f�rts i svenska state ns tj�nst, �r un� dantagna fr�n singaporeansk skatt, s�vida icke ers�ttningen utg�r till en person med hemvist i Singapore, som icke �r svensk medborgare. 2 �. L�ner, pensioner eller lik� nande ers�ttningar, som utbetalas av Singapores regering till fysisk person p� grund av arbete, som ut� f�rts i singaporeanska statens tj�nst, �r undantagna fr�n svensk skatt, s�vida icke ers�ttningen ut� g�r till en person med hemvist i Sverige, som icke �r medborgare i Singapore. 3 �. Best�mmelserna i denna arti� kel till�mpas icke p� ers�ttningar, vilka utbetalas p� grund av arbete som utf�rts i samband med r�relse som bedrivits i f�rv�rvssyfte. 4 �. Vid till�mpningen av denna artikel innefattar uttrycket "rege� ring" politiska underavdelningar och lokala myndigheter i endera av� talsslutande staten. Artikel XIV 1 �. D�r icke best�mmelserna i artikel XIII f�ranleder annat, m� varje slag av pension eller livr�nta, som uppb�res fr�n k�lla i en av de avtalsslutande staterna av en fysisk 3444 ' Art. XII � 3 har erh�llit denna lydelse genom pr otokollet den 28 september 1983. Art. XII � 4 har tillagts genom protokollet den 28 september 1983. � </div> <div id="page21-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> State may b� t�ked iii the former Contracting State. 2. The term "annuity" means a stated su m payable periodically at stated times, during life or during a specified or ascertainable period of time, unde r an oblig ation to make the payments in ret urn for adequa� te and full consideration in money or money's worth. 3. The term "pension", as used in this Article, means periodic pay� ments made in consideration for services rendered, or by way of compensation for injuries received, or under the provisions of a public social security system. Article XV 1. An individual who is a resi� dent of Sweden shall be exempt from Singa pore tax on remunera� tion or profits in respect of personal (including professional) services performed within Singapore in any year of assessment, if (a) he is present within Singapore for a period or periods not exce� eding in the aggregate 183 days du� ring that year, and (b) the services are performed for or on behalf of a person who is a resident of Sweden, and (c) the remuneration or profits are subject to Swedish tax, and (d) the remuneration or profits are not directly deductible from the profits for Singap ore tax purposes of a permanent establishment in Singapore of that person. 2. An individual who is a resi� dent of Singapo re shall be exempt from Swedish tax on remuneration or profits in respect of personal (in� cluding professional) services per� formed within Sweden in any fiscal year, if- (a) he is present within Sweden for a period or periods not exce� eding in the aggregate 183 days du� ring that year, and person med hemvist i den andra avtalsslutande staten, beskattas i den f�rstn�mnda avtalsslutande staten. 2 �. Med uttrycket "livr�nta" f�r� st�s ett fastst�llt belopp, som sk all utbetalas periodiskt p� fastst�llda tider under vederb�randes livstid eller under annan angiven eller fastst�llbar tidsperiod och som ut� g�r p� grund av en f�rpliktelse att verkst�lla dessa utbetalningar s� som ers�ttning f�r ett d�remot fullt svarande vederlag i penningar eller penningars v�rde. 3 �. Med uttrycket "pension" f�r� st�s i denna artikel en periodisk ut� betalning som utg�r ers�ttning f�r utf�rt arbete eller f�r liden skada eller som utg�r enligt best�mmelser om allm�n socialf�rs�kring. Artikel XV 1 �. En fysisk person med hemvist i Sverige �r befriad fr�n singaporeansk skatt p� ers�ttning f�r arbete (ut�vandet av fritt yrke d�runder inbegripet), som utf�res i Singapore under ett beskattnings�r, under f�ruts�ttning att a) han vistas i Singapore under en tidrymd eller tidrymder, som sammanlagt icke �verstiger 183 da� gar under beskattnings�ret, b) arbetet utf�res f�r eller p� uppdrag av en person med he mvist i Sverige, c) ers�ttningen �r skattepliktig i Sverige, och d) ers�ttningen vid beska ttning i Singapore icke kan som omkostnad direkt belasta ett fast driftst�lle, som denna person har i Singapore. 2 �. En fysisk person med hemvist i Singapore �r befriad fr�n svensk skatt p� ers�ttning f�r arbe� te (ut�vandet av fritt yrke d�runder inbegripet), som utf�res i Sverige under ett beskattnings�r, under f�r� uts�ttning att a) han vistas i Sverige under en tidrymd eller tidrymder, som sam � manlagt icke �verstig er 183 dagar under beskattnings�ret, SFS 1991:1886 3445 � </div> <div id="page22-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 3446 (b) the services are performed for or on behalf of a person who is a resident of Singapore, and (c) the remuneration or profits are subject to Singapore tax, and (d) the remuneration or profits are not directly deductible from the profits for Swedish tax purposes of a permanent establishment in Swe� den of that person. 3. The provisions of paragraphs 1 and 2 of this Article shall apply to remuneration or profits, salaries, wages a nd similar income derived from services rendered in one of the Contracting States by public en� tertainers (such as stage, motion picture, radio or television artists, musicians and athletes) only if the visit to that Contracting State is substantially supported from the public funds of the Government of the other Contracting State. 4. Notwithstanding anything contained in this Convention, whe� re the services mentioned in para� graph 3 of this Article are provided in one of the Contracting States by an enterprise of the other Contrac� ting State, then the profits derived from providing those services by such an enterprise may be taxed in the first-mentioned Contracting State unless the enterprise is sub� stantially supported from the pub� lic funds of the Government of the other Contracting State in connec� tion with the provision of such services. 5. For the purpose of this Article, the term "Government" shall have the same meaning as in paragraph 4 of Article XIII. Article XVI 1. An individual, who immedi� ately before visiting one of the Contracting States, is a resident of the other Contracting State and is temporarily present in the first- mentioned Contracting State solely as a student at a recognised univer� sity, college or school in that first- mentioned Contracting State, or as b) arbetet utfores f�r eller p� uppdrag av en person med hemvist i Singapore, c) ers�ttningen �r skattepliktig i Singapore, och d) ers�ttningen vid beskattning i Sverige icke kan som omkostnad direkt belasta ett fast driftst�lle, som denna person har i Sverige. 3 �. Best�mmelserna i 1 och 2 �� i denna artikel till�mpas p� ers�tt� ningar, l�ner och liknande inkoms� ter, som sk�despelare, filmsk�de� spelare, radio- eller televisionsartis� ter, musiker, idrottsm�n och andra liknande yrkesut�vare f�rv�rvar under sin verksamhet i en av de avtalsslutande staterna endast un� der f�ruts�ttning att deras vistelse i denna avtalsslutande stat �tnjuter betydande bidrag av allm�nna me� del fr�n den andra avtalsslutande statens regering. 4 �. I fall d� de tj�nster som avses i 3 � i denna artikel tillhandah�lles i en av de avtalsslutande staterna av ett f�retag i den andra avtalsslutan� de staten, m� utan hinder av �vriga best�mmelser i d etta avtal inkomst som uppkommer f�r f�retaget ge� nom s�dan verksamhet beskattas i den f�rstn�mnda avtalsslutande staten, s�vida icke f�retaget �tnju� ter betydande bidrag av allm�nna medel fr�n den andra avtalsslutan� de statens regering i sam band med verksamheten. 5 �. Vid till�mpningen av denna artikel har uttrycket "regering" samma inneb�rd som i artikel XIII �4. Artikel XVI 1 �. En fysisk person, som tillf�l� ligtvis vistas i en av de avtalsslutan� de staterna - och omedelbart dess� f�rinnan �ger hemvist i den andra avtalsslutande staten uteslutan� de s�som studerande vid ett erk�nt universitet, h�gskola eller skola i denna f�rstn�mnda stat eller s�som aff�rs- eller hantverkspraktikant / � </div> <div id="page23-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> � business apprentice therein, shall be exempt from tax in the first- mentioned Contracting State in res� pect of (a) all remittances from the other Contracting State for the purposes of his maintenance, education, or training; and (by^ any remuneration for perso� nal servic es rendered in the first- mentioned Contracting State with a view to supplementing the resour� ces available to him for such purpo� ses provided the remuneration does not exceed in any calendar year 12.000 Swedish kronor or its equi� valent in Singapore Dollars as the case may be, 2. An individual, who immedi� ately before visiting one of the Contracting States, is a resident of the other Contracting State and is temporarily present in the first- mentioned Contracting State for the purpose of study, research or training solely as a recipient of a grant, allowance or award from a scientific, educational, religious and charitable organisa tion or un� der a technical assistance pro� gramme entered into by the Gov� ernment of one of the Contracting States, shall be exempt from tax in the first-mentioned Contracting State on - (a) the amount of su ch grant, al� lowance or award; and (by^ any remuneration for perso� nal services rendered in the first- mentioned Contracting State provi� ded such services are in connection with his study, research or training or are incidental thereto provided the remuneration does not exceed in any calendar year 12.000 Swe� dish kronor or its equivalent in Singapore Dollars as the case may be. 3.'^ The benefits under sub-pa� ragraph (b) of paragraph 1 and of d�r, �r befriad fr�n skatt i den f�rst� n�mnda avtalsslutande staten p� a) belopp, som utbetalas fr�n den andra avtalsslutande staten for att bestrida hans uppeh�lle, undervis� ning eller utbildning, och b)" ers�ttning for arbete, som ut- fores i den f�rstn�mnda avtalsslu � tande staten i syfte att �ka de medel som han f�rfogar �ver f�r nyss� n�mnda �ndam�l, under f�ruts�tt� ning att ers�ttningen icke under n� got kalender�r �verstiger 12000 svenska kronor, respektive motsva� rande belopp i singaporeanska dol� lar. 2 �. En f ysisk pers on, som tillf�l� ligtvis vistas i en av de avtalsslutan� de staterna och omedelbart dess� f�rinnan �ger hemvis t i den andra avtalsslutande staten - f�r studier, forskning eller utbildning uteslu� tande s�som innehavare av stipen� dium, anslag eller annat penning� underst�d som utbetala s av en stif� telse eller inr�ttning med uppgift att fr�mja ett vetenskapligt, upp� fostrande, religi�st eller v�lg�rande �ndam�l eller som utg�r inom ra� men f�r ett tekniskt bist�ndsprog� ram som antagits av regeringen i en av de avtalsslutande staterna, �r be� friad fr�n skatt i den f�rstn�mnda avtalsslutande staten p� a) stipendiet, anslaget eller penningunderst�det, och b)" ers�ttning f�r arbete, som ut- f�res i den f�rstn�mnda avtalsslu� tande staten, under f�ruts�ttning att arbetet �ger samband med stu� dierna, forskningen eller utbild� ningen eller i j�mf�relse d�rmed framst�r som tillf�lligt samt att er� s�ttningen icke under n�got kalen� der�r �verstiger 12000 svenska kronor, respektive motsvarande be� lopp i singaporeanska dollar. 3 �.'^ Skattebefrielse enligt 1 � b) och 2 � b) medges endast f�r den tid SFS 1991:1886 " An. XVI � 1 b ) och � 2 b ) ha r erh�llit de nna ly delse genom p rotokollet de n 28 september 1983. Art. XVI � 3 har erh�llit denna lydelse genom protokollet den 28 september 1983. 3447 � </div> <div id="page24-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 paragraph 2 shall extend only for such period of time as may be rea� sonably or customarily required to complete the education, study, re� search or training undertaken but shall in no event exceed a period of five consecutive years. The competent authorities of the Contracting States may agree on such changes of the amounts men� tioned in sub-paragraph (b) of pa� ragraph 1 and of paragraph 2 as may be reasonable having regard to changes in the value of money or living expenses, amended legisla� tion in one of the Contracting Sta� tes or other similar circumstances. 4. For the purposes of this Artic� le, the term "Government" shall have the same meaning as in para� graph 4 of Article XIII. Article XVIV^ Where taxes on capital are impo� sed by both Contracting States the following provisions shall apply- (a) Capital represented by im� movable property as defined in pa� ragraph 2 of Article IV may be tax� ed in the Contracting State in which such property is situated. (b) Subject to the provisions of paragraph (a) above, capital repre� sented by assets forming part of the business property employed in a permanent establishment of an en� terprise, may be taxed in the Con� tracting State in which the perma� nent establishment is situated. (c) Ships and aircraft operated by an enterprise of one of the Contrac� ting States in international trafiic and assets, other than immovable property, pertaining to the opera� tion of such ships and aircraft, shall be taxable only in the Contracting State of which the enterprise is a resident. (d) All o ther elements of capital of a resident of one of the Contrac- som sk�ligen eller vanligtvis erford� ras for att fullborda utbildningen, studierna, forskningen eller prakti� ken i fr�ga, men f�r inte i n�got fall avse l�ngre tidrymd �n fem p� var� andra f�ljande �r. De beh�riga myndigheterna i de avtalsslutande staterna kan komma �verens om s�dana �ndringar av de i I � b) och 2 � b) n�mnda beloppen som �r sk�liga med h�nsyn till f�r� �ndring i penningv�rde, levnads� kostnader, �ndrad lagstiftning i en av de avtalsslutande staterna eller liknande omst�ndighet. 4 �. Vid till�mpningen av denna artikel har uttrycket "regering" samma inneb�rd som i artikel XIII �4. Artikel XVI Om skatt p� f�rm�genhet f�re� kommer i b�da avtalsslutande sta� terna, till�mpas f�ljande best�m� melser: a) F�rm�genhet, best�ende av s� dan fastighet som avses i artikel IV � 2, m� beskattas i den avtalsslu� tande stat, d�r fastigheten �r bel� gen. b) Med f�rbeh�ll for vad som stadgas i punkt a) m� f�rm�genhet, best�ende av tillg�ngar som �r att h�nf�ra till anl�ggnings- eller drift� kapital i ett f�retags fasta driftst�l� le, beskattas i den avtalsslutande stat, d�r det fasta driftst�llet �r be� l�get. c) Fartyg och luftfartyg, som ett f�retag i en av de avtalsslutande staterna anv�nder i internationell trafik, samt tillg�ngar, som �r att h�nf�ra till anv�ndningen av s�da� na fartyg och luftfartyg och ej utg�- res av fastighet, beskattas endast i den avtalsslutande stat, d�r f�reta� get �ger hemvist. d) Alla an dra slag av f�rm�gen� het, som innehaves av en person 3448 "Art. XVII f�rsta stycket har erh �llit denna lydelse gen om prot okollet den 28 september 1983. 7 ^ .yi � </div> <div id="page25-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> ting States shall be taxable onl y in that State. med hemvist i en av de avtalsslu� tande staterna, beskattas endast i denna stat. SFS 1991:1886 Artide XVIII For the purposes of this Conven� tion the following shall apply- \.-(a) Dividends paid by a com� pany which is a resi dent of Sweden shall be treated as derived from sources within Sweden. (b) Dividends paid by a company which is a resident of (i) Singapore shall be treated as derived from sources within Singapore, except to the extent that such dividends are paid out of profits accumulated prior to the year of asse ssment 1966 and which are deemed to have been derived from sources in Malay� sia; (ii) Malaysia shall be treated as derived from sources within Singapore to the extent that such dividends are paid out of profits accumulated prior to the year of assessment 1966 and which are deemed to have been derived from sources in Singapore, in accordance with the provi� sions of Artic le VII of the Double Taxation Agreement between Singapore and Malaysia. 2. Interest as defined in Article VIII paid by the Government of one of the Contracting States or by a resident of one of the Contracting States, shall be treated as derived from source s within that Contrac� ting State. Where, however, the person paying the interest, whether he is a reside nt of one of the Con� tracting States or not, has in on e of the Contracting States a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such inte rest shall be trea ted as de� rived from sources within the Contracting State in wh ich the per � manent establishment is situated. Artikel XVIII Vid till�mpningen av detta avtal g�ller f�ljande: 1 �. a) Utdelning fr�n ett bolag med hemvist i Sve rige anses h�rr�� ra fr�n k�lla i Sverige. b) Utdelning fr�n ett bolag med hemvist i 1) Singapore anses h�rr�ra fr�n k�lla i Sing apore, i den m�n icke utdelningen utbetalas av vinst, som f�rv�rvats f�re taxerings�r 1966 och som anses h�rr�ra fr�n k�lla i Ma laysia, 2) Malaysia anses h�rr�ra fr�n k�lla i Singapore, i den m�n ut� delningen utbetalas av vinst, som f�rv�rvats f�re taxerings�r 1966 och som anses h�rr�ra fr�n k�lla i Singapore, allt enligt best�mmelserna i arti� kel VII i dubbelbe skattningsavtalet mellan Singapore och Malaysia. 2 �. R�nta, som avses i artikel VIII och som utbetalas av regering� en i en av de avtalsslutande stater� na eller en person med hemvist i en av de avtalsslutande staterna, anses h�rr�ra fr�n k�lla i denna avtalsslu� tande stat. Om den person som ut� betalar r�ntan, vare sig han �ger hemvist i en av de avtalsslutande staterna eller ej, har ett fast drift� st�lle i en av de avtalsslutande sta� terna f�r vilket upptagits det l�n som r�ntan avser, och r�ntan be� strides av det fasta driftst�llet, an� ses dock r�ntan h�rr�ra fr�n k� lla i den avtalsslutande stat, d�r det fas� ta driftst�llet �r bel�get. 3449 � </div> <div id="page26-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 3450 3. Royalties as defined in par�- graph 2 of Article IX shall be tre� ated as derived from sources within the Contracting State in which the property referred to in that parag� raph is used. 4. Profits derived from the alie� nation of rights or properties refer� red to in paragraph 2 of Article X shall be treated as derived from so� urces within the Contracting State in which such rights or properties are used. 5. Royalties in respect of the ope� ration of mines, oil wells, qu arries or other places of extraction of na� tural resources shall be treated as derived from sources within the Contracting State in which such mines, oil wells, quarries or other places of extraction of natural resources are situated. 6. For the purpose of this Article, the term "Government" shall have the same meaning as in paragraph 4 of Article XIII. Article XVIII 1. Where this Convention provi� des (with or without other condi� tions) that income from sources in Sweden shall be exempt from tax, or taxed at a reduced rate, in Swe� den and under the laws in force in Singapore the said income is subject to tax by reference to the amount thereof which is remitted to or received in Singapore and not by reference to the full amount the� reof, then the exemption or reduc� tion of tax to be allowed und er this Convention in Sweden shall apply only to so much of the income as is remitted to or received in Singapo� re. 2. However, this limitation does not apply to income derived by the Government of Singapore or any person approved by the competent authority of Singapore for the pur� pose of this paragraph. The term "the Government of Singapore" shall include its agencies and statu� tory bodies. 3 �. Royalty, som avses i artikel IX � 2, anses h�rr�ra fr�n k�lla i den avtalsslutande stat, d�r egen� dom som avses i n�mnda paragraf nyttjas. 4 �. Vinst p� grund av avyttring av r�ttigheter eller egendom som avses i ar tikel X � 2, anses h�rr�ra fr�n k�lla i den avtalsslutande stat, d�r r�ttigheterna eller egendomen nyttjas. 5 �, Royalty f�r nyttjandet av gruva, oljek�lla, stenbrott eller an� nan naturtillg�ng anses h�rr�ra fr�n k�lla i den avtalsslutande stat, d�r gruvan, oljek�llan, stenbrottet eller naturtillg�ngen �r bel�gen. 6 �, Vid till�mpningen av denna artikel har uttrycket "regering" samma inneb�rd som i artikel XIII �4. Artikel XVIII A'^ 1 �. D� detta avtal f�reskriver (med eller utan andra villkor) att inkomst fr�n k�lla i Sverige �r un� dantagen fr�n beskattning d�r eller skall beskattas d�r med nedsatt skattesats, och inkomsten enligt g�llande lagstiftning i Singapore be� skattas d�r endast till den del den �verf�rs till eller mottages i Singa� pore och inte till hela sitt belopp, skall den enligt detta avtal i Sverige medgivna skattebefrielsen eller skatteneds�ttningen avse endast den del av inkomsten som �verf�rs till eller mottages i Singapore. 2 �. Denna begr�nsning g�ller dock inte betr�ffande inkomst som uppb�rs av Singapores regering el� ler annan person som den beh�riga myndigheten i Singapore godk�nt f�r till�mpning av denna punkt. Uttrycket "Singapores regering" in� begriper dess underlydande myn� digheter och statliga organ. Art. XVIII A har tillagts genom protokollet den 28 september 1983. / � </div> <div id="page27-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> Article XW 1. The laws of eac h Contracting State sha ll continue to govern the taxation of income arising in the Contracting State or of capital situ� ated therein except where express provision to the contrary is made in this Convention. Where inc ome or capital is subject to tax in both Contracting States, relief from double taxation shall be given in accordance with the following par�- graphs of this Article. 2. - (a) Subject to the provisions of the law s of Sing apore regarding the allowance as a credit against Singapore tax of tax payable in any country other than Singapore, Swe� dish tax paya ble, whether directly or by deduction in respe ct of inco� me from sources within Sweden, shall subject to the provisions of Article V, paragraphs 4 and 5 of Article X and Article XIII be al� lowed as a credit against Singapore tax payable in respect of that in� come. (b) Where such income is a divi� dend paid by a company which is a resident of Swed en to a company which is a resident of Singapore and which owns not less than 25 per cent of the share capital in the first-mentioned company, the cre� dit shall take into account (in addi� tion to any Swedish tax on the divi� dend) the Swedish tax payable in respect of its profits b y the compa� ny paying the dividend. 3. Where income from sources within Singapore or capital situated therein under the laws of Singapore and in accordance with this Convention is subject to tax in Singapore, whether directly or by deduction, Singapore tax payable in resp ect of such income or capi� tal, sha ll subject t o the provisions of Article V, paragraphs 4 and 5 of Article X and Article XIII be al� lowed as a credit against any Swe - ArtikelXW 1 �. Lagstif tningen i vardera av� talsslutande staten till�mpas allt� j�mt vid beskattning av inkomst, som uppkommit i respektive stat, eller av d�r bel�gen f�rm�genhet, s�vida icke annat uttryckligen f�- reskrives i detta avtal. Om inkomst eller f�rm�genhet �r underkastad beskattning i b�da avtalsslutande staterna, undanr�jes dubbelbe� skattningen enligt nedanst�ende best�mmelser i denna artikel. 2 �. a) I enlighet med singapor e- ansk lagstiftning i fr�ga om avr�k� ning fr�n singaporeansk skatt av skatt, som skall utg� i annat land �n Singapore, avr�knas, s�vida icke best�mmelserna i artikel V, artikel X �� 4 och 5 samt artikel XIII f�r� anleder annat, svensk skatt, som ut� g�r antingen direkt eller genom skatteavdrag f�r inkomst fr�n k�lla i Sverige, fr�n singaporeansk skatt som bel�per p� samma inkomst. b) Om s�dan inkomst utg�r es av utdelning fr�n ett bolag med hemvist i Sverige till ett bolag m ed hemvist i Singapore, som �ger minst 25 procent av aktiekapitalet i det f�rstn�mnda bolaget, medr�k� nas vid avr�kningen (f�rutom varje svensk skatt p� utdelningen) den svenska skatt, som det utbetalande bolaget har att erl�gga f�r sin vinst. 3 �. Om inkomst fr�n k�lla i Singapore eller d�r bel�gen f�rm�� genhet enligt singaporeansk skatte� lagstiftning och i �verensst�mmelse med detta avtal �r underkastad be� skattning i Singapore antingen di� rekt eller genom skatteavdrag samt best�mmelserna i artikel V, artike l X �� 4 och 5 samt artikel XIII icke f�ranleder annat, avr�knas singa� poreansk skatt, som utg�r f�r s�dan inkomst eller f�rm�genhet, fr�n SFS 1991:1886 " Art. XIX �� 4, 5, 6, 7, 8 och 9 har erh�llit denna lydelse genom protokollet den 28 september 1983 och f�rutvarande 7 � harblivit 10 �. 3451 � </div> <div id="page28-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 3452 dish tax payable in respect of that income or capital. The deduction in either case shall not, however, exceed t hat part of the Swedish in� come tax or capital tax, respective� ly, as computed before the deduc� tion is given, which is appropriate, as the case may be, to the income or capital which is subject to tax in Singapore. 4. Notwithstanding the provi� sions of paragraph 3 of this Article dividends paid by a company which is a resident of Singapore to a company which is a resident of Sweden shall be exempt from Swe� dish tax to the extent that the divi� dends would have been exempt un� der Swedish law if both companies had been Swedish co mpanies. This exemption shall not apply unless (a) the profits out of which the dividends are paid have been subjected to the normal corporate income tax in Singapore or an inco� me tax comparable thereto, or (b) the dividends paid by the company which is a resident of Singapore consists wholly or almost wholly of dividends which that company has received, in the year or previous years, in respect of sha� res held by it in a company which is a resident of a third 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 t he company which is a resident of Sweden. 5. Notwithstanding the provi� sions of paragraph 3 of this Article, there shall be allowed as a credit against Swedish tax payable in res� pect of th e following items of inco� me from sources within Singapore in the case of (a) dividends, an amount of 15 per cent of the net amount of divi� dends received. If, however, Singa� pore imposes in accordance with the provisions of paragraph 2(b) of Article VII, a tax on dividends in addition to the tax chargeable in respect of the profits or income of vaije svensk skatt som bel�per p� inkomsten eller f�rm�genheten. Avr�kningsbeloppet skall emeller� tid icke i n�got fall �verstiga belop� pet av den del av svensk inkomst� skatt eller f�rm�genhetsskatt, som utan s�dan avr�kning bel�per p� den inkomst respektive f�rm�gen� het som �r underkastad beskattning i Singapore. 4�. Utdelning fr�n bolag med hemvist i Singapore till bolag med hemvist i Sverige skall, utan hinder av best�mmelserna i 3 � i denna ar� tikel, vara undantagen fr�n svensk skatt i den m�n detta skulle ha varit fallet enligt svensk lagstiftning, om b�da bolagen hade varit svenska. S�dan skattebefrielse medges dock endast a) om den vinst av vilken utdel� ningen betalas underkastats den normala singaporeanska inkomst� skatten f�r bolag eller d�rmed j�m� f�rlig inkomstskatt, eller b) den utdelning som betalas av bolaget med hemvist i Singapore uteslutande eller s� gott som uteslu� tande utg�rs av utdelning vilken detta bolag under ifr�gavarande �r eller tidigare �r mottagit p� aktier eller andelar, som bolaget innehar i ett bolag med hemvist i en tredje stat, och vilken skulle ha varit un� dantagen fr�n svensk skatt om de aktier eller andelar p� vilka utdel� ningen betalas hade innehafts di� rekt av bolaget med hemvist i Sve� rige. 5 �. Utan hinder av best�mmel� serna i 3 � i denna artikel, medges avr�kning fr�n svensk skatt p� f�l� jande inkomstslag fr�n k�lla i Singapore; a) Betr�ffande utdelning medges avr�kning med ett belopp motsva� rande 15 procent av nettoutdel� ningen. Om emellertid Singapore enligt best�mmelserna i artikel VII � 2b) tar ut skatt p� utdelning ut� �ver skatt p� det utbetalande bola� gets vinst, medges avr�kning med � </div> <div id="page29-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> the company paying such divi� dends, there shall be credited an amount of 15 per cent of the gross amount of the dividends received; (b) i nterest, within the meaning of paragraphs 1 and 2 of Article VIII, an amount of 15 per cent of the gross amount of the interest re� ceived. The deductions in either case shall not, however, exceed that part of the Swedish income tax as com� puted before the deduction is given which is appropriate to the divi� dends or interest, as the case may be. The provisions of this para� graph shall apply until 31st Decem� ber 1985. The competent authoriti� es shall consult each other in order to determine whether the provi� sions of this paragraph shall be app� licable after that date. 6. Notwithstanding the provi� sions of paragraph 3 of this Article, where royalties as defined in para� graph 2 of Article IX are derived by a resident of Sweden from sources within Singapore, 50 per cent of the amount of such royalties shall be taxable in Sweden and the remai� ning 50 per cent of such amount shall be exempt from Swedish tax until 31st December 1985. The competent authorities shall consult each other in order to determine whether the provisions of this para� graph shall be applicable after that date. 7. For the purposes of paragraph 3 of this Article, the term "Singapo� re tax payable" shall be deemed to include Singapore tax which would have been paid on business income as referred to in Article III or inco� me from the provision of services as referred to in Article XII but for the exemption or reduction of tax granted under the incentive provi� sions contained in Singapore laws designed to promote economic development. 8. For the purposes of paragraph 4 of this Article the term "normal corporate income tax in Singapore or an income tax comparable there- belopp motsvarande 15 procent av bruttoutdelningen. b) Betr�ffande r�nta, som avses i artikel VIII �� 1 och 2, medges av� r�kning med belopp motsvarande 15 procent av r�ntans bruttobe� lopp. Avr�kningsbeloppet skall dock inte i n�got fall �verstiga den del av den svenska inkomstskatten, ber�k� nad utan s�dan avr�kning, som be� l�per p� utdelningen respektive r�ntan. Best�mmelserna i denna paragraf till�mpas till den 31 de� cember 1985. De beh�riga myndig� heterna skall �verl�gga i syfte att avg�ra om best�mmelserna i de nna paragraf skall till�mpas efter detta datum. 6 �. D� royalty, som avses i ar ti� kel IX � 2 uppb�rs av person med hemvist i Sverige fr�n k�lla i Singa� pore, skall, utan hinder av best�m� melserna i 3 � i denna artikel, 50 procent av royaltybeloppet utg�ra skattepliktig inkomst i Sverige me� dan �terst�ende 50 procent skall vara undantagna fr�n svensk skatt till den 31 december 1985. De be� h�riga myndigheterna skall �ver� l�gga i sy fte att avg�ra om best�m� melserna i d enna paragraf skall til� l�mpas efter detta datum. 7 �. Vid till�mpningen av 3 � i denna artikel skall uttrycket "singa- poreansk skatt" anses innefatta singaporeansk skatt som skulle ha erlagts p� inkomst av r�relse, som avses i a rtikel III, eller p� inkomst av arbete, som avses i artikel XII, om inte befrielse fr�n eller neds�tt� ning av skatt hade medgivits enligt s�rskilda best�mmelser i singapore� ansk lagstiftning avsedda att fr�mja ekonomisk utveckling. 8 �. Vid till�mpning av 4 � i den� na artikel skall uttrycket "den nor� mala singaporeanska inkomstskat� ten f�r bolag eller en d�rmed j�m- SFS 1991:1886 3453 � </div> <div id="page30-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 to" shall be deemed to include Singapore income tax which would have been paid but for the exemp� tion or reduction of tax granted un� der the incentive provisions contai� ned in Singapore laws designed to promote economic development. 9. The provisions of paragraphs 7 and 8 shall apply until 31st Decem� ber 1985. The competent authoriti� es shall consult each other in order to determine whether the provi� sions of these paragraphs shall be applicable after that date. 10. The graduated rate of Swe� dish tax to be imposed on residents of Sweden may be calculated as though income or capital which un� der this Convention, is exempted from Swedish tax were included in the amount of total income or capi� tal. Article XX The competent authorities of the Contracting States shall exchange such information (being informa� tion which is available under their respective taxation laws in th e nor� mal course of administration) as in necessary for carrying out the provisions of this Convention or for the prevention of fraud or underpayment of tax by reasons other than fraud or for the admini� stration of statutory provisions aga� inst legal avoidance in relation to the taxes which are the subject of this Convention. Any information so exchanged shall be treated as sec� ret and shall not be disclosed to any persons other than persons, inclu� ding a court, concerned with the assessment and collection of those taxes or the determination of appe� als in rela tion thereto. No informa� tion shall be exchanged which would disclose a ny trade secret or trade process or which would be contrary to public policy. f�rlig inkomstskatt" anses innefat-' ta singaporeansk inkomstskatt som skulle ha erlagts, om inte befrielse fr�n eller neds�ttning av skatt hade medgivits enligt s�rskilda best�m� melser i singaporeansk lagstiftning avsedda att fr�mja ekonomisk ut- veclding. 9 �. Best�mmelserna i 7 och 8 �� skall till�mpas till den 31 december 1985. De beh�riga myndigheterna skall �verl�gga i syfte att avg�ra om best�mmelserna i dessa paragrafer skall till�mpas efter detta datum. 10 �. Svensk progressiv skatt, som p�f�res personer med hemvist i Sverige, m� ber�knas efter den skattesats, som skulle ha till�mpats, om �ven s�dan inkomst eller f�r� m�genhet som enligt detta avtal �r undantagen fr�n svensk skatt inr�k� nats i hela inkomsten eller f�rm�� genheten. Artikel XX De beh�riga myndigheterna i de avtalsslutande staterna skall utbyta s�dana upplysningar, som enligt re� spektive skattelagar st�r till dessa myndigheters f�rfogande under de� ras sedvanliga tj�nsteut�vning och som �r n�dv�ndiga f�r att till�mpa best�mmelserna i detta avtal, f�r att f�rebygga bedr�geri eller undan� dragande av skatt p� annat s�tt �n genom bedr�geri, och f�r att till�m� pa givna f�reskrifter till f�rebyg� gande av skatteflykt i fr�ga om skatter som avses i de tta avtal. De utbytta upplysningarna skall be� handlas s�som hemliga och f�r icke yppas f�r andra personer, befatt� ningshavare vid domstolar inbe� gripna, �n dem som handl�gger tax� ering och uppb�rd av s�dana skat� ter eller avg�r besv�r i anslutning d�rtill. S�dana upplysningar f�r emellertid icke utbytas, vilka skulle r�ja aff�rshemlighet eller i n�rings� verksamhet nyttjat f�rfaringss�tt eller vilkas �verl�mnande skulle strida mot allm�nna h�nsyn. 3454 � </div> <div id="page31-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> Artide XXI 1. Citizens of one of the Contrac� ting States shall not be subjected in the other Contracting State to any taxation or any requirement con� nected therewith which is other or more burdensome than the tax� ation and connected requirements to which citizens of that other Con� tracting State in the same circum� stances are or may be subjected. This provision shall not be constru� ed as obliging a Contracting State to grant to citizens of the other Contracting State not resident in the first-mentioned Contracting State those personal allowances, re� liefs and reductions for tax purpo� ses which are by law available to citizens of the first-mentioned Contracting State. 2. The term "citizens" means (a) in respect of Sweden all in� dividuals possessing the citizenship of Sweden and all legal persons, partnerships, associations and other entities deriving their status as such from the law in force in Sweden; (b) in respect of Singapore all in� dividuals possessing the citizenship of Singapore and all legal persons, partnerships, associations and other entities deriving their status as such from the law in force in Singapore. 3. The taxation on a permanent establishment which an enterprise of one of the Contracting States has in the other Contracting State shall not be less favourably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carry� ing on the same activities. This provision shall not be construed as obliging either of the Contracting States to grant to residents of the other Contracting State those per� sonal allowances, reliefs and reduc� tions for tax purposes which are by law a vailable only to residents of Artikel XXI 1 �. Medborgare i en av de avtals� slutande staterna skall icke i den andra avtalsslutande staten bli f�re� m�l f�r n�gon beskattning eller n� got d�rmed sammanh�ngande skat� tekrav av annat slag eller mer tyng� ande �n medborgarna i denna and� ra avtalsslutande stat under samma f�rh�llanden �r eller kan bli under� kastade. Vad nu sagts anses icke medf�ra f�rpliktelse f�r n�gon av de avtals� slutande staterna att medge med� borgare i den andra avtalsslutande staten, vilka icke �ger hemvist i den f�rstn�mnda avtalsslutande staten, personliga avdrag vid beskattning� en, skattebefrielser och skattened- s�ttningar, som enligt lag medges medborgare i den f�rstn�mnda av� talsslutande staten. 2 �. Uttrycket "medborgare" be� tyder: a) Betr�ffande Sverige alla fysis� ka personer, som �ger svenskt med� borgarskap, och alla juridiska per� soner och andra sammanslutning� ar, som bildats enligt g�llande svensk lag. b) Betr�ffande Singapore alla fy� siska personer, som �ger singapore- anskt medborgarskap, och alla juri� diska personer och andra samman� slutningar, som bildats enligt g�l� lande singaporeansk lag. 3 �. Beskattningen av ett fast driftst�lle, som ett f�retag i en av de avtalsslutande staterna har i den andra avtalsslutande staten, skall i denna andra stat icke vara mindre f�rdelaktig �n beskattningen av f�� retag i den andra avtalsslutande staten, som bedriver samma verk� samhet. Vad nu sagts anses icke medf�ra f�rpliktelse f�r n�gon av de avtals� slutande staterna att medge perso� ner med hemvist i den andra avtals� slutande staten personliga avdrag vid beskattningen, skattebefrielser och skatteneds�ttningar, som enligt SFS 1991:1886 3455 � </div> <div id="page32-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 3456 the first-mentioned Contracting State. 4. Enterprises of one of the Con� tracting States, the capital of which is wholly o r partly owned or con� trolled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned Contracting State are or may be subjected. 5. In this Article the term "tax� ation" means taxes which are the subject of this Convention. Article XXII 1. Where a resident of one of the Contracting States considers that the actions of one or both of the Contracting States has resulted or will result for him in taxation not in accordance with this Convention, he may, notwithstanding the reme� dies provided by the national laws in force in the Contracting States, present his case to the competent authority of the Contracting State of which he is a resi dent. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if i t is not itself able to arrive at an appropri� ate solution, to resolve the case by mutual agreement with the compe� tent authority of the other Contrac� ting State, with a view to the avoi� dance of taxation not in accordance with this Convention. 3. The competent authorities of the Contracting States shall endea� vour to resolve by mutual agre� ement any difficulties or doubts arising as to the interpretation or application of this Convention. lag medges personer med hemvist i den f�rstn�mnda avtalsslutande staten. 4 �. F�retag i en av de avtalsslu� tande staterna, vilkas kapital helt eller delvis �ges eller kontrolleras, direkt eller indirekt, av en eller fle� ra personer med hemvist i den and� ra avtalsslutande staten, skall icke i den f�rstn�mnda avtalsslutande staten bli forem�l f�r n�gon be� skattning eller n�got d�rmed sam� manh�ngande skattekrav, som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sam� manh�ngande skattekrav, som and� ra liknande foretag i denna f�rst� n�mnda stat �r eller kan bli under� kastade. 5 �. I denna artikel �syftar uttryc� ket "beskattning" skatter, som av� ses i detta avtal. Artikel XXII 1 �. N�r en person med hemvist i en av de avtalsslutande staterna g�r g�llande, att i en avtalsslutande stat eller i b�da staterna vidtagits �tg�r� der, som f�r honom medf�rt eller kommer att medf�ra en mot detta avtal stridande beskattning, �ger han utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsme� del som finns i dessa staters interna r�ttsordning g�ra framst�llning i saken hos den beh�riga myndighe� ten i den avtalsslutande stat, d�r han �ger hemvist. 2 �. Om denna beh�riga myndig� het finner framst�llningen grundad men ej sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myndigheten s�ka l�sa fr�gan ge� nom �msesidig �verenskommelse med den beh�riga myndigheten i den andra avtalsslutande staten i syfte att undvika en mot detta avtal stridande beskattning. 3 �, De beh�riga myndigheterna i de avtalsslutande staterna skall ge� nom �msesidig �verenskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer r�ran� de tolkningen eller till�mpningen � </div> <div id="page33-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> They may als o consult together for the elimination of double taxation in cases not provided for in this Convention. 4. The competent authorities of the Contracting States may com� municate with each other directly for the purpose of reaching an agre� ement in the sense of the preceding paragraphs. Article XXIII 1. This Convention shall come into force- (a) in Sweden: after ratification by His Majesty, the King of Sweden, with the con� sent of the Riksdag; (b) in Singapore: when the Minister responsible has by order declared that this Convention shall have effect. 2. The Contracting States shall notify each other on the completion of the requirements mentioned in paragraph 1 and such notification shall take place in Singapore as soon as possible. 3. Upon exchange of such notifi� cation this Convention shall have effect: (a) in the case of Sweden: in respect of income derived on or after 1st January, 1966, and, as regards the State capital tax, in res� pect of tax which is asse ssed in or after the year 1967; (b) in the case of Singapore: for any year of assessment begin� ning on or after 1st January, 1967. Article XXIV This Convention shall continue in eff ect indefinitely, but either of the Contracting States may, on or before 30th June in any calendar year not earlier than 1970, give to the other Contracting State through diplomatic channels written notice of termination and, in such event, this Convention shall cease to be effective- (a) in the case of Sweden: in respec t of income derived on 109-SFS 1991 av detta avtal. De kan �ven �ver� l�gga i syfte att undanr�ja dubbel� beskattning i s�dana fall som ej om� fattas av detta avtal. 4 �. De beh�riga myndigheterna i de avtalsslutande staterna kan tr� da i direkt f�rbindelse med varand� ra f�r att tr�ffa �verenskommelse i de fall som angivits i f�reg�ende paragrafer. Artikel XXIII 1 �. Detta avtal tr�der i kraft a) i Sverige efter ratifikation av Hans Majest�t Konungen av Sveri� ge med riksdagens samtycke och b) i Singapor e n�r vederb�rande minister har forordnat, att avtalet skall till�mpas. 2 �. De avtalsslutande staterna skall underr�tta varandra n�r �tg�r� der enligt 1 � vidtagits. S�dana meddelanden skall utv�xlas i Singa� pore snarast m�jligt. 3 �. Sedan dessa meddelanden utv�xlats, till�mpas avtalet: a) I Sverige: Betr�ffande in� komst, som f�rv�rvats den 1 janua� ri 1966 eller senare, samt, s�vitt av� ser den statliga f�rm�genhetsskat� ten, i fr�ga om skatt, som utg�r p� grund av taxering �r 1967 eller se� nare �r. b) I Singapore: Betr�ffande taxe� rings�r, som b�ljar den 1 januari 1967 eller senare. Artikel XXIV Detta avtal f�rblir i kraft utan tidsbegr�nsning, men env ar av de avtalsslutande staterna �ger att - senast den 30 juni under ett kalen� der�r, dock icke tidigare �n �r 1970 - p� diplomatisk v�g skriftligen upps�ga avtalet hos den and ra av� talsslutande staten. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: a) I Sverige: Betr�ffande in� komst, som f�rv�rvas den 1 januari SFS 1991:1886 3457 � </div> <div id="page34-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 or after 1st January in the calendar year next following that in which such notice is given, and as regards capital tax, in respect of tax assess� ed in or after the second calendar year next following that in which such notice is given; (b) in the case of Singapore: for any year of assessment begin� ning on or after 1st January in the second calendar year next following that in which such notice is given. IN WITNESS WHEREOF the undersigned being duly authorised thereto have signed this Conven� tion. Done at Singapore, this 17th day of June of the year one thousand nine hundred and sixty-eight in duplicate in the English language. For the Government of the King� dom of Sweden A. Lewenhaupt kalender�ret n�rmast efter det upp� s�gningen �gde rum eller senare, samt, s�vitt avser f�rm�genhets� skatt, i fr�ga om skatt, som utg�r p� grund av taxering under andra ka� lender�ret efter det upps�gningen �gde rum eller senare. b) I Singapore: Betr�flFande vaije taxerings�r, som b�rjar den 1 ja� nuari andra kalender�ret efter det upps�gningen �gde rum eller sena� re. Till bekr�ftelse h�r� har under� tecknade, d�rtill vederb�rligen be� myndigade, undertecknat detta av� tal. Som skedde i Singapore den 17 juni 1968 i tv� exemplar p� engels� ka spr�ket. F�r Konungariket Sveriges regering A. Lewenhaupt For the Government of the Repub� lic of Singapore Goh Keng Swee F�r Republiken Singapores rege� ring Goh Keng Swee Bilaga 2 (�vers�ttning) 3458 In pursuance of paragraphs 5, 6 and 9 of Artide XIX of the Con� vention between the Government of the Kingdom of Sweden a nd the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to tax� es on income and capital, signed in Singapore on 17th June 1968 and amended by the Protocol which was signed in Singapore on 28th September 1983,1 have the honour to propose that: - (a) the provisions of paragraph 5 of Article XIX concerning the rate of Swedish tax credit to be allowed for dividends and interest derived from Singapore shall apply for a pe� riod of ten years following th e ex- I enlighet med artikel XIX �� 5, 6 och 9 i avtalet mellan Konungari� ket Sveriges regering och Republi� ken Singapores regering f�r undvi� kande av dubbelbeskattning och f�rhindrande av skatteflykt betr�f� fande skatter p� inkomst och f�r� m�genhet, som undertecknades i Singapore den 17 juni 1968 och som �ndrats genom det protokoll som undertecknades i Singapore den 28 september 1983, har jag �ran f�resl� att a) best�mmelserna i artikel XIX � 5 betr�ffande de belopp med vilka avr�kning skall medges fr�n svensk skatt p� utdelning och r�nta som uppburits fr�n Singapore skall till�mpas under en tidrymd av tio � </div> <div id="page35-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 piry of the period of validity on 31st December 1990. However, if from the Swedish tax, in respe ct of the dividends paid after 31st De� cember 1991, a standard deduction of 10 per cent of the gross amount of the dividends is given under Swedish internal law the said para� graph is to b e interpreted in such a way to g ive the taxpa yer a right to an additional credit of 5 per cent of the net amount of the dividends re� ceived; (b) where royalties as defined in paragraph 2 of Article IX are de� rived by a resident of Sweden from sources within Singapore, 50 per cent of the amount of such royalties shall be exempt from Swedish tax as provided in paragraph 6 of Artic� le XIX for a further period of ten years following the expiry of the pe� riod of validity on 31st December 1990; (c) the provisions of paragraph 9 of Article XIX con cerning the me� aning of the terms "Singapore tax payable" and "normal corporate income tax in Singapore or an inco� me tax comparable thereto" for the purposes of paragr aphs 3 and 4 of Article XIX shall apply for a fur� ther period of one year follow ing the expiry of the peri od of validity on 31st December 1990; (d) the provisions of paragraph 9 of Article XIX which relates to the following incentive provisions con� tained in the following Sections of the Singapore Economic Expansion Incentives (Relief from Income Tax) Act: - Section 13 Exemption from tax on the inco� me of pioneer companies. Section 19 Section 19 makes applicable the provisions of Section 13 to pioneer service companies. �r efter utg�ngen av giltighetsperio� den den 31 december 1990. Dock skall, s�vitt avser utdelning som de� las ut efter den 31 december 1991, i fall d� en generell avr�kning medges fr�n svensk skatt med tio procent av utdelningens bruttobe� lopp enligt svensk intern lagstift� ning n�mnda paragraf f�rst�s p� det s�ttet att den skattskyldige er� h�ller en ytterligare avr�kning med fem procent av den mottagna utdel� ningens nettobelopp; b) i de fall royalty som anges i artikel IX � 2 uppb�rs av person med hemvist i Sveri ge fr�n k�lla i Singapore, skall 50 procent av ro- yaltybeloppet vara undantaget fr�n svensk skatt som anges i artikel XIX � 6 under ytterligare en tid� rymd av tio �r efter utg�ngen av giltighetsperioden den 31 december 1990; c) de best�mmelser som anges i artikel XIX � 9 betr�ffande bety� delsen av uttrycken "singaporeansk skatt" och "den normala singap o- reanska inkomstskatten f�r bolag eller en d�rmed j�mf�rli g inkomst� skatt" skall vid till�mpningen av artikel XIX �� 3 och 4 g�lla under ytterligare en tidrymd av ett �r r�k� nat fr�n utg�ngen av giltighetspe� rioden den 31 de cember 1990; d) de best�mmelser som anges i artikel XIX � 9 s�vitt de h�nf�r sig till f�ljande best�mmelser i f�ljan� de paragrafer i singaporeansk lag� stiftning om l�ttnader i inkomstbe� skattningen [the Singapore Econo� mic Expansion Incentives (Relief from Income Tax) Act]: �13 Skattebefrielse f�r inkomst av pionj�rf�retag. �19 � 19 utvidgar till�mpningen av best�mmelserna i � 13 ti ll tj�nstep- roducerande pionj�rf�retag. 3459 � </div> <div id="page36-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 Section I9B(5) Concessionary tax rate of not less than 10%, as Minister may specify, on income of a post-pioneer com� pany for a period not exceeding 5 years. With effect from Year of As� sessment 1991, this was extended to 10 years. 3460 Section 24(5) Exemption from tax on the incre� mental expansion income of an ex� panding enterprise. Section 28 Section 28 makes applicable the provisions of Section 24(5) to ex� panding service companies. Section 39(3) Exemption from tax on 90% of the qualifying export profits of an export enterprise. (Tax relief peri� od ranges from 3 years to 15 years as stipulated under Section 32). Section 44F(2) Exemption from tax on 90% of the qualifying export income of an export service company. Section 51(2) Exemption from tax on one-half of the incremental export income qualifying for relief, of an interna� tional trading company. Section 72 [Section 72 makes applicable the provisions of Sections 53(3) and 53(6) to a company enjoying In� vestment Allowance incentive]. Any amount of chargeable income made exempt by an amount of in� vestment allowance, to be credited to an exempt dividend account for purposes of declaring exempt divi� dends, except dividends on prefer� ential shares. � 19B(5) Ang�ende beviljandet av en f�r� m�nlig skattesats som fastst�lls av ministern, dock ej understigande tio procent, f�r inkomster som f�rv�rvas av f�retag efter det att f�retaget f�rlorat sin pionj�rstatus. Beskattningen enligt denna f�r� m�nliga skattesats sker under en tidsperiod av h�gst fem �r, dock fr�n och med taxerings�ret 1991, tio �r. �24(5) Skattebefrielse avseende inkomst av expansions�kning hos ett expan� derande f�retag. �28 � 28 utvidgar till�mpningen av best�mmelserna i � 24(5) till tj�ns- teproducerande expanderande f�� retag. � 39(3) Skattebefrielse f�r 90 procent av kvalificerande exportinkomster hos exportf�retag. (Perioden f�r denna skattebefrielse varierar fr�n tre till 15 �r enligt �32). � 44F(2) Skattebefrielse f�r 90 procent av kvalificerande exportinkomster hos tj�nsteproducerande exportf�retag. �51(2) Skattebefrielse f�r h�lften av den exportinkomst�kning hos ett inter� nationellt handelsf�retag som kva� lificerar f�r denna befrielse. �72 (� 72 utvidgar till�mpningen av best�mmelserna i �� 53(3) och 53(6) till bolag som erh�ller s�rskilt investeringsavdrag). Dessa regler inneb�r att i annat fall skattepliktig inkomst f�rv�rvad av bolag som h�rigenom blir skattefri kan delas ut av bolaget utan vidare skatte� konsekvenser (detta g�ller ej ut� delning p� preferensaktier). � </div> <div id="page37-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> >. sr Section 81(2) Exemption from tax on one-half of the qualifying export income of a warehousing or servicing company. (Tax relief period is 5 years from its commencement day). Section 89(2) Exemption from tax on one-half of the qualify ing income from the provision of consultancy services on approved overseas projects of a consultancy company or consul� tancy firm. "Consultancy services" is defined in Sec tion 85. (Tax relief period is 5 years from its com� mencement date); so far as they were in force on, and have not been modified since 31st December 1990, or have been modified only in minor respec ts so as not to affect their general charac� ter shall apply for a further period from 1st January 1992 up to 31st December 2000; and (e) the competent authorities shall consult each other in order to determine whether the periods in sub-paragraphs (a), (b) and (d) above shall be further extended. In the event of these proposals being acceptable to you, this letter together with your letter accepting the proposals shall constitute an agreement betw een the competent authorities of the Government of the Kingdom of Sweden and of the Government of the Republic of Singapore for the purposes of para� graphs 5, 6 and 9 of Article XIX. I avail myself of this opportunity, Sir, to rene w to you the assurance of my highest consideration. Dated at Singa pore this 7th day of June 1991. TAN BOEN ENG Senior Deputy Commissioner of Inland Revenue Republic of Singapore �81(2) Skattebefrielse for h�lften av kvalificerande exportinkomst som f�rv�rvas av bolag som bedriver lagrings-, magasinerings- eller tj�n- steproducerande verksamhet. (Pe� rioden for denna skattebefrielse uppg�r till fem �r fr�n det att verk� samheten p�b�ljades). � 89(2) Skattebefrielse f�r h�lften av kvalificerande inkomst som best�r av provisioner p� konsulttj�nster avseende vissa godk�nda utl�ndska projekt som utf�rs av konsultfirma. Vad som f�rst�s med "konsulttj�n� ster" definieras i � 85. (Perioden f�r denna skattebefrielse uppg�r till fem �r fr�n det att verksamheten p�b�ljades); i den m�n dessa best�mmelser var i kraft den 31 decembe r 1990 och d�refter inte �ndrats eller �nd� rats endast i mindre betydelsefulla h�nseenden utan att deras all� m�nna inneb�rd p�verkats, skall g�lla under ytterligare en tidrymd ft�n den 1 januari 1992 till och med den 31 december 2000; och e) de beh�riga myndigheterna skall �verl�gga med varandra i syfte att best�mma om de under punk� terna a), b) och d) ovan angivna tidrymderna skall utstr�ckas ytter� ligare. Om dessa f�rslag kan godtas av Er, utg�r detta brev samt Ert brev, varigenom f�rslagen godtas, en �verenskommelse enligt artikel XIX �� 5, 6 och 9 mellan Konunga� riket Sveriges regerings och Repub� liken Singapores regerings beh�riga myndigheter. Jag har etc. Undertecknat i Singapore den 7 juni 1991. TAN BOEN ENG Senior Deputy Commissioner of Inland Revenue Republic of Singapore SFS 1991:1886 3461 � </div> <div id="page38-div" style="position:relative;width:823px;height:1262px;"> <img width="823" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1991:1886 (�vers�ttning) I have the honour to acknow� ledge receipt of your letter of the 7th day of June 1991 which reads as follows: "In pursuance of para� graphs 5, 6 and 9 of Article XIX." I h ave the honour to inform you that the foregoing proposals are ac� ceptable to me and that your letter of the 7th day of June 1991 and this letter, shall together constitute an agreement between the competent authorities of the Government of the Republic of Singapore and the Government of the Kingdom of Sweden for the purpose of para� graphs 5, 6 and 9 of,Article XIX. I avail myself of this opportunity, Sir, to renew to you the assurance of my highest consi deration. Jag har �ran erk�nna mottagan� det av Ert brev daterat den 7 juni 1991, vilket har f�ljande lydelse: "I enlighet med beh�riga myndigheter." Jag har �ran meddela Er, att jag godtar ovanst�ende f�rslag och att Ert brev daterat den 7 juni 1991 och f�revarande brev tillsammans utg�r en �verenskommelse enligt artikel XIX �� 5, 6 och 9 mellan Republiken Singapores regerings och Konungariket Sveriges rege� rings beh�riga myndigheter. Jag har etc. Dated at Stockholm this 28th day of June 1991. Stefan Ersson Director International Tax Department Ministry of Finance Kingdom of Sweden Undertecknat i Stockholm den 28 juni 1991. Stefan Ersson Departementsr�d Enheten f�r internationella skatte� fr�gor Finansdepartementet Konungariket Sverige � </div> </div>

Lag

SFS 1991:1886

om dubbelbeskattningsavtal mellan Sverige och

Utkom fr�n trycket

Singapore;

den 30 december 1991

Utf�rdad den 19 december 1991.

Enligt riksdagens beslut' f�reskrivs f�ljande.

1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av

skatteflykt betr�ffande skatter p� inkomst och f�rm�genhet som Sverige

och Singapore undertecknade den 17 juni 1968, i den lydelse detta erh�llit

genom det protokoll om �ndring i avtalet som undertecknades den 28

september 1983, skall tillsammans med den �verenskommelse om till�mp�

ningen av avtalet som ing�tts geno m brev den 7 respektiv e den 28 juni

1991 g�lla som lag h�r i landet.

Avtalet i de ss genom protokollet �ndrade lydelse �r intaget som bilaga 1

till denna lag och �verenskommelsen som bilaga 2.

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

medf�r inskr�nkn ing av den skattskyldighet i Sverige som annars skull e

f�religga.

3 � Om en per son som �r bosatt i Sverig e f�rv�rvar inkomst som en ligt

best�mmelserna i artike l X � 4 eller � 5 beskattas endast i Singa pore eller

f�rv�rvar inkomst som enligt best�mmelserna i ar tikel XIII � 2 �r undan�

tagen fr�n svensk skatt eller f�rv�rvar inkomst som enligt artikel XIX � 6

delvis skall vara undantagen fr�n svensk skatt, skall inkomsten, respektive

betr�ffande inkomst som avses i artikel XIX � 6 den del av inkomsten som

skall vara undantagen fr�n svensk skatt, inte tas med vid taxeringen i

Sverige.

1. Denna lag tr�der i kr aft den 1 ja nuari 1992.

2. Genom lagen upph�vs kung�relsen (1969:190) om till�mpning av

avtal den 17 juni 1968 mellan Sverige och Singapore f�r undvikande av

dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p�

inkomst och f�r m�genhet och f�rordningen (1975:853) om kupongskatt

f�r person med hemvist i Singapore, m. m.

P� regermgens v�gnar

CARL BILDT

BO LUNDGREN
(Finansdepartementet)

' Prop. 1991/92:45, SkUl 1, rskr. 102.

3425

108-SFS 1991

�

SFS 1991:1886

3426

Convention between the

Government of the King�

dom of Sweden and the

Government of the Repub�

lic of Singapore for the

Avoidance of Double Tax�

ation and the Prevention of

Fiscal Evasion with re�

spect to Taxes on Income

and Capital

The Government of the King�

dom of Sweden and the Govern�

ment of the Republic of Singapore;

Desiring to conclude a Conven�

tion for the Avoidance of Double

Taxation and the Prevention of Fis�

cal Evasion with respect to Taxes

on Income and Capital;

Have agreed as follows:

Article I

1. The taxes which are the subject

of this Convention are -

(a) in Sweden:

(i) the State income tax, in�

cluding sailors' tax and coupon

tax;

(ii) the tax on the undistribu�

ted profits of companies and the

tax on distribution in connection

with reduction of share-capital or

the winding-up of a company;

(iii) the tax on public enter�

tainers;

(iv) the communal income

tax; and

(v) the State capital tax (he�

reinafter referred to as "Swedish

tax"); and

(b) in th e Republic of Singapore:

the income tax (hereinafter referred

to as "Singapore tax").

2. This Convention shall also

apply to any other taxes of a sub�

stantially similar character impo�

sed in th e Republic of Singapore or

in Sweden subsequently to the date

of signature of this Convention.

Bilaga I

(�vers�ttning)

Avtal mellan Konungariket

Sveriges regering och Re�

publiken Singapores rege�

ring f�r undvikande av dub�

belbeskattning och f�r�

hindrande av skatteflykt

betr�ffande skatter p� in�

komst och f�rm�genhet

Konungariket Sveriges regering

och Republiken Singapores rege�

ring har, f�ranledda av �nskan att

ing� ett avtal for undvikande av

dubbelbeskattning och f�rhindran�

de av skatteflykt betr�ffande skat�

ter p� inkomst och f�rm�genhet,

�verenskommit om f�ljande be�

st�mmelser:

Artikel I

1 �. De skatter som avses i detta

avtal �r;

a) Betr�ffande Sverige:

1) Den statliga inkomstskat�

ten, sj�mansskatten och ku�

pongskatten d�ri inbegripna,

2) ers�ttningsskatten och ut-

skiftningsskatten,

3) bevillningsavgiften f�r

vissa offentliga forest�llningar,

4) den kommunala inkomst�

skatten, samt

5) den statliga f�rm�gen�

hetsskatten; skatt av s�dant slag

ben�mnes i det f�ljande "svensk

skatt".

b) Betr�ffande Republiken Singa�

pore: Inkomstskatten; i det f�ljan�

ben�mnd

"singaporeansk

skatt".

2 �. Detta avtal till�mpas �ven p�

alla andra skatter av i huvudsak lik�

artat slag, som framdeles uttages i

Republiken Singapore eller i Sveri�

ge efter undertecknandet av detta

avtal.

�

Article II

1. In this Convention unless the

context otherwise requires -

(a) the term "Sweden" means the

Kingdom of Sweden;

(b) the term "Singapore" means

the Republic of Singapore;

ting States" and "the other Con�

tracting State" mean Sweden or

Singapore, as the context requires;

(d)the term "tax" means Swedish

tax or Singapore tax, as the context

requires;

(e) the term "company" means

any body corporate or any entity

which is treated as a body corporate

for tax purposes;

(f) the term "person" includes

any body of persons, corporate or

not corporate;

(g) (i) the term "resident of S we�

den" means any person who is resi�

dent in Sw eden for the purposes of

Swedish tax; and the term "resident

of Singpore" means any person

who is resident in Singapore for the

purposes of Singapore tax;

(ii) where by reason of the

provisions of sub-paragraph (i)

above an individual is a reside nt

of both Contracting States , then

his residence shall be determined

in accordance with the foll owing

rules

(aa) he shall be deemed to be

a resident of the Contracting Sta�

te in which he has a permanent

home available to him. If he has

a permanent home available to

him in both Contracting States,

he shall be deemed to be a resi�

dent of the Contracting State

with which his pe rsonal and eco�

nomic relations are closest;

(bb) if the Contracti ng State

with which his pe rsonal and eco -

Artikel II

" 1 �. D�r icke sammanhanget f�r�

anleder annat, har i detta avtal f�l�

jande uttryck nedan angive n bety�

delse:

a) Uttrycket "Sverige" �syftar

Konungariket Sverige.

b) Uttrycket "Singapore" �syftar

Republiken Singapore.

c) Uttrycken "en av de avtalsslu�

tande staterna" och "den andra av�

talsslutande staten" �syftar Sverige

eller Singapore, alltefter som sam�

manhanget kr�ver.

d) Uttrycket "skatt" �syftar

svensk skatt eller singaporeansk

skatt, alltefter som sammanhanget

kr�ver.

e) Uttrycket "bolag" �syftar vaije

slag av juridisk person eller vaije

subjekt, som i beskattningsh�nse�

ende behandlas s�som juridisk per�

son.

O Utt rycket "person" inbegriper

varje sammanslutning av personer,

vare sig denna utg�r en juridisk

person eller ej.

g) 1) Uttrycket "person med

hemvist i Sverige" �syftar varje

person, som enligt svenska beskatt�

ningsregler anses bosatt i Sverige

och uttrycket "person med hemvist

i Singapore" �syftar varje person,

som enligt singaporeanska beskatt�

ningsregler anses bosatt i Singapo�

re.

2) D� p� grund av best�m�

melserna i punkt 1) ovan en

fysisk person �ger hemvist i b�d a

avtalsslutande staterna, fastst�l�

les hans hemvist enligt f�ljande

regler:

A) Han anses �ga hemvist i

den avtalsslutande stat, d�r han

har ett hem som stadigvarande

st�r till hans f�rfogande. Om han

har ett s�dant hem i b�da avtals�

slutande staterna, anses han �ga

hemvist i den avtalsslutande stat,

med vilken hans personliga och

ekonomiska f�rbindelser �r star�

kast.

B) Om det icke k an avg�ras,

med vilken avtalsslutande stat

SFS 1991:1886

3427

�

SFS 1991:1886

3428

nomic relations are closest, can�

not be determined, or if he has

not a permanent home available

to him in either Contracting Sta�

te, he shall be deemed to be a

resident of the Contracting State

in which he has an habitual abo�

de;

(cc) if he has an habitual

abode in both Contracting States

or in neither of them, the compe�

tent authorities of the Contrac�

ting States shall settle the ques�

tion by mutual agreement;

(iii) where by reason of the

provisions of sub-paragraph (i)

above a person other than an in�

dividual is a resident of both

Contracting States, then it shall

be deemed to be a resident of the

Contracting State in which it is

managed and controlled;

(h) the terms "resident of one of

the Contracting States" and "resi�

dent of the other Contracting Sta�

te" mean a resident of Sweden or a

resident of Singapore, as the

context requires;

(i) the terms "Swedish enterpri�

se" and "Singapore enterprise"

mean, respectively, an industrial,

mining, commercial, timber, plan�

tation or agricultural enterprise or

undertaking carried on by a resi�

dent of Sweden and an industrial,

mining, commercial, timber, plan�

tation or agricultural enterprise or

undertaking carried on by a resi�

dent of Singapore;

0) the terms "enterprise of one of

the Contracting States" and "en�

terprise of the other Contracting

State" mean a Swedish enterprise

or a Singapore enterprise, as the

context requires;

(k) the terms "profits of a Swe�

dish enterprise" and "profits of a

Singapore enterprise" do not inclu�

de rents or royalties in respect of

motion picture films or of tapes for

television or broadcasting or of mi-

hans personliga och ekonomiska

f�rbindelser �r starkast, eller om

han icke i n�gondera avtalsslu�

tande staten har ett hem, som

stadigvarande st�r till hans f�rfo�

gande, anses han �ga hemvist i

den stat, d�r han stadigvarande

vistas.

C) Om han stadigvarande

vistas i b�da avtalsslutande sta�

terna eller om han icke vistas sta�

digvarande i n�gon av dem, av�
g�r de beh�riga myndigheterna i

de avtalsslutande staterna fr�gan

genom �verenskommelse.

3) D� p� grund av best�m�

melserna i pun kt I) ovan en per�

son, som ej �r fysisk person, �ger

hemvist i b�da avtalsslutande

staterna, anses denna �ga

hemvist i den avtalsslutande stat,

d�r ledningen och �vervakningen

av personen i fr�ga �ger rum.

h) Uttrycken "person med

hemvist i en av de avtalsslutande

staterna" och "person med hemvist

i den andra avtalsslutande staten"

�syftar en person med hemvist i

Sverige eller en person med

hemvist i Singapore, alltefter som

sammanhanget kr�ver.

i) Uttrycken "svenskt f�retag"

och

"singaporeanskt

f�retag"

�syftar ett industrif�retag, ett gruv-

eller skogsf�retag, ett handelsf�re�

tag, en plantage eller ett jordbruk,

som bedrives av en person med

hemvist i Sverige, respektive ett in�

dustrif�retag, ett gruv- eller skogs�

f�retag, ett handelsf�retag, en plan�

tage eller ett jordbruk, som be�

drives av en person med hemvist i

Singapore.

j) Uttrycken "f�retag i en av de

avtalsslutande staterna" och "f�re�

tag i den andra avtalsslutande sta�

ten" �syftar ett svenskt f�retag eller

ett singaporeanskt f�retag, alltefter

som sammanhanget kr�ver.

k) Uttrycken "inkomst av r�rel�

se, som f�rv�rvas av ett svenskt f��

retag" och "inkomst av r�relse som

f�rv�rvas av ett singaporeanskt f��

retag" innefattar icke hyresavgift

eller royalty for kinematografisk

�

nes, oil wells, quarries or other pla�

ces of extra ction of natural resour�

ces, or income in the form of divi�

dends, interest, rents, royaltie s, or

capital gains, or fees or other remu�

neration derived from the mana ge�

ment, control or supervision of the

trade, busine ss or other activity of

another enterprise or concern, or

remuneration for labour or perso�

nal services, or profits derived from

the operation of ships or aircraft;

(I) (i) subject to the provisions of

this sub-paragraph, the term "per �

manent establishment" means a

fixed place of business in which the

business of the enterprise is wholly

or partly carried on;

(ii) a permanent establishment

shall include especially -

(aa) a place of management;

(bb) a branch;

(cc) an office;

(dd) a factory;

(ee) a workshop;

(ff) a farm or plantation;

(gg) a mine, oil well, quarry or

place of extraction of other natural

resources or of cutting of timber;

(hh) a building site or construc�

tion or ass embly proje ct which ex�

ists for more than six months:

(iii) the term "permanent estab�

lishment" shall not be deemed to

include

(aa) the use of facilities solely for

the purpose of storage , display or

delivery of goods or merchandise

belonging to the enterprise;

(bb) the maintenance of a stock

of goods or merchandise belonging

to the enterprise solely for the pur�

pose of storage, display or delivery;

(cc) the maintenance of a stock of

goods or merchandise belonging to

the enterprise solely for the purpose

of processing by another enterprise;

(dd) the maintenance of a fixed

place of business solely for the pur�

pose of purchasing goods or mer-

film eller for inspelade band for te�

levisions- eller radios�ndn ingar el�

ler f�r utnyttjandet av gruva, olje�

k�lla, stenbrott eller annan natur�

tillg�ng eller inkomst i form av ut�

delning, r�nta, hyresavgift, royalty

eller realisationsvinst. Uttrycken

innefattar vidare icke arvode eller

annan ers�ttning for ledning eller

�vervakning av ett annat foretags

eller en annan koncerns handels- el�

ler aff�rsr�relse eller annan verk�

samhet och icke heller ers�ttning

f�r arbete eller personliga tj�nster

eller inkomst av sj�- eller luftfart.

1) 1) D�r icke best�m melserna i

denna punkt f�ranleder annat, for�

st�s med uttrycket "fast driftst�lle"

en stadigvarande affarsanordning,

d�r foretagets verksamhet helt eller

delvis ut�vas.

2) S�som fast driftst�lle anses

s�rskilt:

A) plats for f�retagsledning,

B) filial,

C) kontor,

D) fabrik,

E) verkstad,

F) jordbruk eller plantage,

G) gruva, oljek�lla, stenbrott,

plats for skogsa vverkning eller an�

nan plats for utnyttjandet av natur�

tillg�ngar,

H) plats for byggnads-, anl�gg�

nings- eller installationsarbete, som

varar mer �n sex m�nader.

3) Uttrycket "fast driftst�lle" an�

ses icke innefatta:

A) anv�ndninge n av anordning�

ar, avsedda uteslutande f�r lagring,

utst�llning eller utl�mnande av f��

retaget tillh�riga varor,

B) innehavet av ett f�retaget till�

h�rigt varulager, avsett uteslutande

for lagrin g, utst�llning eller utl�m�

nande,

C) innehavet av ett foreta get till�

h�rigt varulager, avsett uteslutande

f�r bearbetning eller for�dling ge�

nom ett annat f�retags forsorg,

D) innehavet av en stadigvara n�

de affarsanordning, avsedd uteslu�

tande f�r ink�p av varor eller infor-

SFS 1991:1886

3429

�

SFS 1991:1886

3430

chandise, or for collecting informa�

tion, for the enterprise;

(ee) the maintenance of a fixed

place of business solely for the pur�

pose of advertising, for the supply

of information for scientific resear�

ch or for similar activities which

have a preparatory or auxiliary cha�

racter, for the enterprise;

(iv) an enterprise of one of the

Contracting States shall be deemed

to have a permanent establishment

in the other Contracting State if it

carries on supervisory activities in

that other Contracting State for

more than six months in connec�

tion with a construction, installa�

tion or assembly project which is

being undertaken in that other

Contracting State;

(v) a person acting in o ne of the

Contracting States on behalf on an

enterprise of the other Contracting

State (other than an agent of i nde�

pendent status to whom sub-para-

graph (I) (vi) applies) shall be de�
emed to be a permanent establish�

ment in the former Contracting

State if

(aa) he has, and habitually exer�

cises in that former Contracting

State, an authority to conclude

contracts in the name of the enter�

prise, unless his activities are limi�

ted to the purchase of goods or mer�

chandise for the enterprise; or

(bb) he maintains in that former

Contracting State a stock of goods

or merchandise belonging to the en�

terprise from which he regularly

fills orders on behalf of the enter�

prise;

(vi) an enterprise of one of the

Contracting States shall not be de�

emed to have a permanent estab�

lishment in the other Contracting

State merely because it carries on

business in that other Contracting

State through a broker, general

commission agent or any other

agent of independent status, where

such perso ns are acting in the ordi�

nary course of their business;

skaffande av upplysningar f�r f�re�

tagets r�kning,

E) innehavet av en stadigvarande

affarsanordning, avsedd uteslutan�

de f�r att f�r f�retagets r�kning om�

bes�rja reldam, meddela upplys�

ningar, bedriva vetenskaplig forsk�

ning eller ut�va liknande verksam�

het, som �r av f�rberedande eller

bitr�dande art.

4) Ett f�retag i en av de avtalsslu�

tande staterna anses ha ett fast

driftst�lle i den andra avtalsslutan�

de staten, om f�retaget ut�var �ver�

vakande verksamhet i denna andra

stat under mer �n sex m�nader i

samband med byggnads-, anl�gg�

nings- eller installationsarbete, som

utf�res i denna andra stat.

5) En person som �r verksam i en

av de avtalsslutande staterna f�r ett

f�retag i den andra avtalsslutande

staten h�runder inbegripes icke

s�dan oberoende representant som

avses i punkt 1) 6) behandlas

s�som ett fast driftst�lle i den f�rst�

n�mnda staten om

A) han innehar och i denna f�rst�

n�mnda stat regelbundet anv�nder

en fullmakt att sluta avtal i f�reta�

gets namn samt verksamheten icke

begr�nsas till ink�p av varor f�r f��

retagets r�kning, eller

B) han innehar i denna f�rst�

n�mnda stat ett f�retaget tillh�rigt

varulager, fr�n vilket han regelbun�

det effektuerar order p� f�retagets

v�gnar.

6) Ett f�retag i en av de avtalsslu�

tande staterna anses icka ha ett fast

driftst�lle i den andra avtalsslutan�

de staten endast p� den grund att

f�retaget uppeh�ller aff�rsf�rbin�

delser i denna andra stat genom

f�rmedling av en m�klare, kommis-

sion�r eller annan oberoende repre�

sentant, under f�ruts�ttning

att

dessa personer d�rvid ut�var sin

vanliga aff�rsverksamhet.

�

(vii) the fact that a company

which is a resident of one of the

Contracting States controls or is

controlled by a company which is a

resident of the other Contracting

State, or which carries on business

in that other Contracting State

(whether through a permanent es�

tablishment or otherwise), shall not

of itsel f constitute either company

a permanent establishment of the

other;

(m) the term "competent autho�

rity" means, in the c ase of Sweden,

the Ministe r of Finance or his au�

thorised represent ative; and in the

case of Singapore, the Minister for

Finance or his authorised represen�

tative;

(np the term "international traf�

fic" means carria ge of passengers,

mails, livestock or goo ds by a ship

or aircraft which is opera ted by an

enterprise of one of the Contracting

States, except when the ship or air�

craft is operated solely between pla�

ces in the other Contracting State

or solely between such places and

one or more structures used for the

exploration or exploitation of na�

tural resources.

2. In the application of the provi�

sions of this Convent ion by one of

the Contracting States, any term

not otherwise defined shall, unless

the context otherwise requires,

have the meaning which it has un�

der the laws of that Contracting

State relating to the taxes which are

the subject of this Convention.

7) Den omst�ndigheten, att ett

bolag med hemvist i en av de av�

talsslutande staterna kontrollerar

eller kontrolleras av ett bolag med

hemvist i den andra avtalsslutande

staten eller av ett bolag som uppe�

h�ller aff�rsf�rbindelser i denna

andra stat (antingen ge nom ett fas t

driftst�lle eller annorledes), medf�r

icke i och f�r sig att n�gotdera bola�

get betraktas s�som ett fast drift�

st�lle f�r det andra bolaget.

m) Uttrycket "beh�rig myndig�

het" �syftar f�r Sveriges vidkom�

mande finansministern eller hans

befullm�ktigade ombud och f�r

Singapores vidkommande finans�

ministern eller hans befull m�ktiga�

de ombud;

n)' Uttrycket "internationell tra�

fik" �syftar transport av passa gera�

re, post, kreatur eller gods med

skepp eller luftf artyg som anv�nds

av f�retag i en av de avtalsslutande

staterna, utom d� skeppet eller luft�

fartyget anv�nds uteslutande mel�

lan platser i den andra avtalsslutan�

de staten eller uteslutande mellan

s�dana platser och en eller flera an�

l�ggningar som anv�nds f�r utfors�

kandet eller utnyttjandet av natur�

tillg�ngar.

2 �. D� en av de avtalsslutande

staterna till�mpar best�mmelserna

i detta avtal anses, s�vitt icke sam�

manhanget f�ranleder annat, vaije

d�ri f�rekommande uttryck, vars

inneb�rd icke s�rskilt angivits, ha

den betydelse som uttrycket har en�

ligt den statens lagstiftning r�rande

s�dana skatter som omfattas av av�

talet.

SFS 1991:1886

Artide 111

1. (a) The profits of a Swedish

enterprise sha ll be taxabl e only in

Sweden unle ss the enterprise carri�

es on business in Singapore through

a permanent establishment situated

in Singapore. If the enterprise carri�

es on business as aforesaid, tax may

be imposed in Singapore on the

profits of the enterprise but only on

Artikel 111

1 �. a) Inkomst av r�relse, som

f�rv�rvas av ett svenskt f�retag, be�

skattas endast i Sverige, s�vida icke

f�retaget bedriver r�relse i Singa�

pore fr�n ett d�r bel�get fast drift�

st�lle. Om f�retaget bedriver r�r el�

se p� nyss angivet s�tt, m� Singapo�

re beskatta f�retagets inkomst men

endast s� stor del d�rav, som direkt

' Art. II � 1 n) har tillagts genom protokollet den 28 september 1983.

3431

�

SFS 1991:1886

so much of them as is directly or

indirectly attributable to that per�

manent establishment.

(b) The profits of a Singapore en�

terprise shall be taxable only in

Singapore unless the enterprise car�

ries on business in Sweden through

a permanent establishment situated

in Sweden. If the enterprise carries

on business as aforesaid, tax may

be imposed in Sweden on the pro�
fits of the enterprise but only on so

much of them as is directly or indi�

rectly attributable to that perma�

nent establishment.

2. Where an enterprise of one of

the Contracting States carries on

business in the other Contracting

State through a permanent estab�

lishment situated therein, there

shall in each Contracting State be

attributed to that permanent estab�

lishment the profits which it might

be expected to make if it were a

distinct and separate enterprise

engaged in the same or similar ac�

tivities under the same or similar

conditions and dealing wholly inde�

pendently with the enterprise of

which it is a permanent establish�

ment.

3. In determining the profits of a

permanent establishment, there

shall be allowed as deductions all

expenses, including executive and

general administrative expenses,

which would be deductible if the

permanent establishment were an

independent enterprise in so far as

they are reasonably allocable to the

permanent establishment, whether

incurred in the Contracting State in

which the permanent establishment

is situated or elsewhere.

4. No profits shall be attributable

to a permanent establishment by

reason of the mere purchase or

transportation by that permanent

establishment of goods or merchan�
dise for the enterprise.

eller indirekt �r h�nforlig till det

fasta driftst�llet.

b) Inkomst av r�relse, som

f�rv�rvas av ett singaporeanskt f��

retag, beskattas endast i Singapore,

s�vida icke f�retaget bedriver r�rel�

se i Sverige fr�n ett d�r bel�get fast

driftst�lle. Om f�retaget bedriver

r�relse p� nyss angivet s�tt, m�

Sverige beskatta f�retagets inkomst

men endast s� stor del d�rav, som

direkt eller indirekt �r h�nf�rlig till

det fasta driftst�llet.

2 �. Om ett f�retag i en av de

avtalsslutande staterna bedriver r��

relse i den andra avtalsslutande sta�

ten fr�n ett d�r bel�get fast drift�

st�lle, h�nf�res i vardera staten till

det fasta driftst�llet den inkomst av

r�relse, som driftst�llet kan antagas

skola ha f�rv�rvat, om detta varit

ett frist�ende f�retag, som bedrivit

verksamhet av samma eller liknan�

de slag under samma eller liknande

villkor och sj�lvst�ndigt avslutat af�

f�rer med det f�retag till vilket

driftst�llet h�r.

3 �. Vid best�mmandet av in�

komst, som �r h�nf�rlig till det fas�

ta driftst�llet, medges avdrag f�r

alla kostnader - h�runder inbe�

gripna kostnader f�r f�retagets led�

ning och allm�nna f�rvaltning

f�r vilka avdrag skulle ha medgivits

om det fasta driftst�llet varit ett

oberoende f�retag, i den m�n kost�

naderna sk�ligen kan anses h�nf�r�

liga till det fasta dr iftst�llet, anting�

en kostnaderna uppkommit i den

avtalsslutande stat d�r det fasta

driftst�llet �r bel�get eller annorst�

des.

4 �, Inkomst anses icke h�nf�rlig

till ett fast driftst�lle endast av den

anledningen att varor ink�pes eller

transporteras genom det fasta

driftst�llets f�rsorg f�r f�retagets

r�kning.

3432

�

Artide IV

1. Income from immovable pro�

perty may be taxed in the Contrac�
ting State in which such property is

situated.

2. The term "immovable proper�

ty" shall be defined in accordance

with the law of the Contracting Sta�

te in which the property in question
is situated. The term shall in any

case include rights to variable or

fixed payments as consideration for

the working of, or the right to work,

mineral deposits, oil wells, quarries

or other places of extraction of na�

tural resources.

3. The provisions of paragraph 1

shall apply to income derived from

the direct use, letting, or use in any

other form of immovable property.

4. The provisions of paragraphs 1

and 3 shall also apply to the income
from immovable property of an en�

terprise.

Artide

1. Notwithstanding the provi�

sions of Article III, profits of an
enterprise of one of the Contracting

States from the operation of ships

in international traffic may be tax�

ed in the other Contracting State

only if such profits are derived
from that other Contracting State.

Provided that

(a) when a Singapore enterprise

derives profits from Sweden by
operating ships in international

traffic the tax charged in Sweden in
respect of such profits shall be re�

duced by an amount equal to 50 per

cent thereof and the reduced amo�

unt of the Swedish tax payable on

the profits shall be allowed as a cre�
dit against the Singapore tax char�

ged in respect of these profits in

accordance with the provisions of

paragraph 2 of Article XIX;

(b) when a Swedish enterprise de�

rives profits from Singapore by

Artikel IV

1 �. In komst av fastighet m� be�

skattas i den avtalsslutande stat,

d�r fastigheten �r bel�gen.

2 �. Uttrycket "fastighet" har

den betydelse som uttrycket har en�
ligt g�llande lagar i den stat, d�r
fastigheten i fr�ga �r bel�gen. Un�

der detta uttryck inbegripes dock
alltid r�tt till f�r�nderliga eller fasta

ers�ttningar f�r nyttjandet av eller

r�tten att nyttja gruva, oljek�lla,

stenbrott eller annan naturtillg�ng.

3 �. Best�mmelserna i 1 � �ger

till�mpning p� inkomst, som

f�rv�rvas genom omedelbart bru�

kande, genom uthyrning eller ge�
nom annan anv�ndning av fastig�

het.

4 �. Best�mmelserna i 1 och 3 ��

�ger �ven till�mpning p� inkomst
av fastighet som f�rv�rvas av ett

f�retag.

Artikel

1 �. Utan hinder av best�mmel�

serna i artikel III f�r inkomst som

f�retag i en av de avtalsslutande

staterna f�rv�rvar genom att bedri�

va sj�fart i i nternationell trafik be�

skattas i den andra avtalsslutande
staten endast om inkomsten upp-

burits fr�n denna andra stat. D�r�
vid g�ller dock f�ljande best�mmel�

ser:

a) D� ett singaporeanskt f�retag

uppb�r inkomst fr�n Sverige ge�
nom att bedriva sj�fart i internatio�
nell trafik, neds�tts den i Sverige
utg�ende skatten p� inkomsten
med ett belopp som motsvarar 50
procent av skatten. Det nedsatta

skattebeloppet avr�knas fr�n den
singaporeanska skatt som bel�per

p� inkomsten enligt best�mmelser�

na i artikel XIX � 2.

b) D� ett svenskt f�retag uppb�r

inkomst fr�n Singapore genom att

SFS 1991:1886

^ Art. V har erh�llit denna lydelse genom protokollet den 28 september 1983.

3433

�

SFS 1991:1886

3434

operating ships in international

traffic the tax charged in Singapore

in respect of such profits shall be

reduced by an amount equal to 50

per cent thereof and the reduced

amount of the Singapore tax payab�

le on the profits shall be allowed as

a credit against the Swedish tax

charged in respect of these profits

in accordance with the provisions

of paragraph 3 of Article XIX.

2. The provisions of paragraph 1

shall also apply to profits from the

participation in a pool, a joint busi�
ness or an international operating

agency.

3. For the purposes of this Article

profits derived from the other

Contracting State shall mean pro�

fits from the carriage of passengers,
mails, livestock or goods shipped in

that State:

Provided that there shall be ex�

cluded the profits accruing from

passengers, mails, livestock or

goods which are brought to that

other State solely for transhipment,

or for the transfer from an aircraft

to a ship.

Article V

1. Notwithstanding the provi�

sions of Article III, profits of an

enterprise of one of the Contracting

States from the operation of air�

craft in international traffic shall be

taxable only in that State.

2. With respect to profits derived

by the Swedish, Danish and

Norwegian air transport consorti�

um Scandinavian Airlines System

(SAS), the provisions of paragraph

1 shall apply, but only to such part

of the profits as corresponds to the

shareholding in that consortium

held by AB A erotransport (ABA),

the Swedish partner of Scandinavi�

an Airlines System (SAS).

3. The provisions of paragraph 1

shall likewise apply to profits de�

rived from the participation in a

pool, a joint business or in an inter�

national operating agency.

' Art. V A har tillagts genom protokollet

bedriva sj�fart i internationell tra�

fik, neds�tts den i S ingapore utg�

ende skatten p� inkomsten med ett

belopp som motsvarar 50 procent

av skatten. Det nedsatta skattebe�

loppet avr�knas fr�n den svenska

skatt som bel�per p� inkomsten en�

ligt best�mmelserna i artik el XIX �

2 �. Best�mmelserna i 1 � till�m�

pas �ven p� inkomst som f�rv�rvas

genom deltagande i en pool, ett ge�

mensamt foretag eller en interna�

tionell driftsorganisation.

3 �. Vid till�mpningen av denna

artikel forst�s med inkomst som

uppburits fr�n den andra avtalsslu�

tande staten inkomst genom be�

fordran av passagerare, post, krea�

tur eller gods som tagits ombord i

den staten. D�remot inbegrips inte

inkomst som �r h�nforlig till passa�

gerare, post, kreatur eller gods som

befordrats till denna andra stat en�

dast for vidarebefordran med ett

annat skepp eller for omlastning

fr�n ett luftfartyg till ett skepp.

Artikel VA^

1 �, Utan hinder av best�mmel�

serna i artikel III beskattas in�

komst, som foretag i en avtalsslu�

tande stat f�rv�rvar genom att be�

driva luftfart i internationell trafik,

endast i de nna stat.

2 �. Best�mmelserna i 1 � till�m�

pas betr�ffande inkomst som det

svenska, danska och norska luft�

fartskonsortiet Scandinavian Airli�

nes System (SAS) f�rv�rvar men

endast i fr�ga om den del av in�

komsten 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 1 � till�m�

pas �ven p� inkomst som f�rv�rvas

av f�retag i de avtalsslutande sta�

terna genom deltagande i en pool,

ett gemensamt f�retag eller en in�

ternationell driftsorganisation.

den 28 september 1983.

�

Article VI

1/Where

(a) an enterprise of one of the

Contracting States participates di�

rectly or indirectly in the manage�

ment, control or capital of an enter�

prise of the other Contracting State,

(h) the same persons participate

directly or indirectly in the mana�

gement, control or capital of an en�

terprise of one of the Contracting

Stats and an enterprise of the other

Contracting State,

and in either cas e conditions are

made or impose d between the two

enterprises in their commercial or

financial relations, which difiFer

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 accrued, may be incl uded in the

profits of that enterprise a nd taxed

accordingly.

2.� Where a Contracting State in�

cludes in the pro fits of an enterpri�

se of that State-and taxes accor�

dingly-profits on which an enter�

prise of the other Contracting State

has been charged to tax in that

other State and the profits so inclu�

ded are profits which would have

accrued to the enterprise of the

first-mentioned State if the condi�

tions made bet ween the two enter�

prises had been thos e which would

have been made between indepen�

dent enterprises, then that other

State shall make an appropriate

adjustment to the amount of the

tax char ged therein on those pro�

fits. In determining such adjust�

ment, due regard shall be had to the

other provisions of this Convention

and the competent authorities of

the Contracting States shall if ne�

cessary consult each other.

Artikel VI

1 �." I fall d�

a) ett f�retag i en av de avtalsslu�

tande staterna direkt eller indirekt

deltager i ledningen eller �vervak�

ningen av ett f�retag i den andra

avtalsslutande staten eller �ger del i

detta f�retags kapital, eller

b) samma personer direkt eller

indirekt deltager i ledningen eller

�vervakningen av s�v�l ett f�retag i

en av de avtalsslutande staterna

som ett f�retag i den andra avtals�

slutande staten eller �ger del i b�da

dessa f�retags kapital,

iakttages f�ljande. Om mellan f��

retagen i fr�ga om handel eller and�

ra ekonomiska f�rbindelser avtalas

eller f�reskrives villkor, som avvi�

ker fr�n dem som skulle ha avtalats

mellan av varandra oberoende f��

retag, m� alla inkomster, so m utan

s�dana villkor skulle ha tillkommit

det ena f�retaget men som p� grund

av villkoren i fr�g a icke tillkommit

detta f�retag, inr�knas i detta f�re�

tags inkomst och beskattas i �ver�

ensst�mmelse d�rmed.

2 �.' I fall d� inkomst, f�r vil ken

ett f�retag i en avtalsslutande stat

beskattats i denna stat, �ven inr�k�

nas i inkomsten f�r ett f�retag i den

andra avtalsslutande staten och be�

skattas i �verensst�mmelse d�rmed

i denna andra stat, samt den s� lun�

da inr�knade inkomsten �r s�dan

som skulle ha tillkommit f�retaget i

denna andra stat om de villkor som

avtalats mellan f�retagen hade va�

rit s�dana som skulle ha avtalats

mellan av varandra oberoende f��

retag, skall den f�rstn�mnda staten

genomf�ra vederb�rlig justering av

det skattebelopp som p�f�rts f�r in�

komsten i denna stat. Vid s�dan

justering iakttas �vriga best�mmel�

ser i detta avtal och de beh�riga

myndigheterna i de avtalsslutande

staterna �verl�gger vid behov med

varandra.

SFS 1991:1886

'Paragrafen har erh�llit denna numrering g enom pro tokollet de n 28 se ptember

1983.

' Art. VI � 2 har tillagts genom protokollet den 28 september 1983.

3435

�

SFS 1991:1886

Artide VII'

1. The rate of tax charged by

Sweden in respect of dividends

paid by a company which is a resi�

dent of Sweden to a resident of

Singapore shall, if the recipient is

the beneficial owner of the divi�

dends, not exceed 15 per cent of the

gross amount of such dividends.

Where the resident of Singapore

is a parent company the rate of tax

charged on such dividends shall, if

the recipient is the beneficial owner

of the dividends, not exceed 10 per
cent of the gross amount of such

dividends.

2. Dividends paid by a com pany

which is a resident of Singapore to

a resident of Sweden shall, if the

recipient is the beneficial owner of

the dividends, be exempt from any

tax in Singapore which is chargeab�

le on dividends in addition to the

tax chargeable in respect of the pro�

fits or income of any company;

(a) provided that nothing in this

paragraph shall affect the provi�

sions of Singapore law under which

the tax in respect of a dividend paid

by a company which is a resident of

Singapore from which Singapore

tax has been, or has been deemed to

be, deducted may be adjusted by

reference to the rate of tax appro�

priate to the Singapore year of as�

sessment immediately following

that in which the dividend was

paid;

(b) provided further that if Singa�

pore, subsequent to the signing of

this Convention, imposes a tax on

dividends paid by a company resi�

dent in Singapore out of its profits

or income, such tax may be charged

but the rate of tax so charged shall,

if the recipient is the beneficial

owner of the dividends, not exceed

15 per cent of the gross amount of

such dividends, and where the divi�

dend is paid to a parent company

which is a resident of Sweden the

Artikel VII'

1 �. Skattesatsen i fr�ga om

svensk skatt p� utdelning fr�n ett

bolag med hemvist i Sverige till en

person med hemvist i Singapore

f�r, om mottagaren har r�tt till ut�

delningen, inte �verstiga 15 pro�

cent av utdelningens bruttobelopp.

D� utdelningsmottagaren �r ett

moderbolag med hemvist i Singa�

pore, f�r skattesatsen, om mottaga�

ren har r�tt till utdelningen, inte

�verstiga 10 procent av utdelning�

ens bruttobelopp.

2 �. Utdelning fr�n ett bolag med

hemvist i Singapore till en person

med hemvist i Sverige �r, om mot�

tagaren har r�tt till utdelningen,

undantagen fr�n vaije singapore-

ansk skatt som tas ut p� utdelning

ut�ver skatt p� bolagets vinst. D�r�

vid g�ller dock f�ljande best�mmel�

ser:

a) Denna paragraf ber�r inte de

f�reskrifter i singaporeansk lag en�

ligt vilka skatt, som bel�per p� ut�

delning fr�n ett bolag med hemvist

i Singapore fr�n vilken singapore�

ansk skatt har avr�knats eller anses

vara avr�knad, kan �ndras att utg�

efter den skattesats som g�ller f�r

det taxerings�r i Singapore som

f�ljer omedelbart efter det d� utdel�

ningen utbetalades.

b) Om Singapore efter underteck�

nandet av detta avtal inf�r en skatt

p� utdelning som ett bolag med

hemvist i Sin gapore har gjort fr�n

sin vinst eller inkomst, kan denna

skatt tas ut men d�rvid f�r skatte�

satsen, om mottagaren har r�tt till

utdelningen, inte �verstiga 15 pro�

cent av utdelningens bruttobelopp.

D� utdelningen utbetalas till mo�

derbolag med hemvist i Sverige, f�r

skattesatsen, om mottagaren har

r�tt till utdelningen, inte �verstiga

3436

'' Art. V II � � 16 har erh �llit denn a lydelse genom protokollet den 28 se ptember

1983 och den tid igare 6 � har blivit 7 �.

y>r

�

ii*"'

rate of tax so charged shall, if the

recipient is the bene ficial owner of

the dividends, not exceed 10 per

cent of the gross amount of such

dividend.

3. For the purposes of this Article

the term "parent company" means

a company resident in one of the

Contracting States owning directly

or indirectly not less than 25 per

cent of the share capital of the com�

pany resident in the other Contrac�

ting State paying the dividends.

4. The provisions of paragraphs 1

and 2 shall not apply if the benefici�

al owner of the dividends, being a

resident of one of the Contracting

States, has in the other Contracting

State, of which the company paying

the dividends is a resident, a per�

manent establishment with which

the holding by virtue of whic h the

dividends are paid is effectively

connected. In such a case Article III

shall apply.

5. The Government of the Re�

public of Singa pore, including the

Monetary Authority of Singapore,

the Board of Commissioners of

Currency and the Government of

Singapore Investment Corporation

Pte Ltd., shall be exempt from Swe�

dish tax with respec t to dividends

on shares in Swedish joint stock

companies, provided that the scope

of this exem ption has been agreed

by the competent authorities of the

Contracting States. However, such

exemption shall in no case be given

with respect to shares held for other

than public purposes and not if the

holding constitutes a substantial

participation.

6. Where a company which is a

resident of one of the Contracting

States derives profits or income

from the other Contracting State,

that other State may not impose

any tax on the dividends paid by

the company, except insofar as

such dividends are paid to a resi�

dent of that other State or insofar as

the holding in resp ect of wh ich the

dividends are paid is effectively

connected wit h a permanent estab -

10 procent av utdelningens brutto�

belopp.

3 �. Med uttrycket "moderbolag"

f�rst�s vid till�mp ningen av denna

artikel ett bolag med hemvist i en

av de avtalsslutande staterna som

direkt eller indirekt �ger minst 25

procent av aktiekapitalet i det utbe�

talande bolaget med hemvist i den

andra avtalsslutande staten.

4 �. Best�mmelserna i 1 och 2 ��

till�mpas inte, om den som har r�tt

till utdelningen har hemvist i en a v

de avtalsslutande staterna och har

ett fast driftst�lle i den andra av�

talsslutande staten, d�r det utbeta�

lande bolaget har hemvist, samt

den andel p� grund av vilken utdel�

ningen betalas �ger verkligt sam�

band med det fasta driftst�llet. I

s�dant fall till�mpas artikel III.

5 �. Singapores regering, "the

Monetary Authority of Singapore",

"the Board of Commissioners of

Currency" och "the Government of

Singapore Investment Corporation

Pte Ltd." h�ri inbegripna, beskat�

tas inte i Sverige f�r utdelning p�

aktier i svenska aktiebolag, under

f�ruts�ttning att de beh�riga myn�

digheterna i de avtalsslutande sta�

terna har tr�ffat �verenskommelse

om omfattningen av skattebefriel�

sen. S�dan skattebefrielse medges

dock inte betr�ffande aktier som

innehas f�r annat �ndam�l �n i det

allm�nnas intresse och inte om in�

nehavet utg�r en v�sentlig andel.

6 �. Om bolag med hemvist i en

av de avtalsslutande staterna

f�rv�rvar inkomst fr�n den andra

avtalsslutande staten, f�r denna

andra stat inte beskatta utdelning

som bolaget betalar, utom i den

m�n utdelningen betalas till person

med hemvist i denna an dra stat el�

ler i den m�n den andel p� grund av

vilken utdelningen betalas �ger

verkligt samband med fast driftst�l�

le i denna andra stat, och inte heller

SFS 1991:1886

3437

�

SFS 1991:1886

lishment in that other State, nor

subject the company's undistribu�

ted profits to a tax on the compa�

ny's undistributed profits, even if

the dividends paid or the undistri�

buted profits consist wholly or part�

ly of profits or income arising in

such other State.

7. If the system of taxation appli�

cable in either of the Contracting

States to the profits and distribu�

tions of companies is altered, the

competent authorities may consult

each other in order to determine

whether it is necessary for this rea�

son to amend the provisions of this

Article.

Article VHP

1. Interest and other income

from bonds, securities, notes, de�

bentures or any other form of in�

debtedness, whether or not secured

by mortgages, derived from sources

within one of the Contracting Sta�

tes by a resident of the other Con�

tracting State may, if the recipient

is the beneficial owner of the inco�

me, not be taxed in the first-men�

tioned Contracting State at a rate

exceeding 15 per cent of the gross

amount of such income.

2. Notwithstanding the provi�

sions of paragraph 1, the tax on

interest derived from sources with�

in one of the Contracting States by

any financial institution which is a

resident of the other Contracting

State shall in the first-mentioned

State not exceed 10 per cent of the

gross amount of the interest, if the

recipient is the beneficial owner of

the interest and if the enterprise

paying the interest engages in an

industrial undertaking within the

meaning of paragraph 3 of this Ar�

ticle.

3. The term "industrial underta�

king" means any undertaking enga�

ged in:

beskatta bolagets icke utdelade ^

vinst, �ven om utdelningen eller

den icke utdelade vinsten helt eller

delvis utg�rs av inkomst som upp�

kommit i denna andra stat.

7 �. Om principerna f�r beskatt�

ning av bolagsvinst eller utdelning i

endera avtalsslutande staten �nd�

ras, kan de beh�riga myndigheter�

na �verl�gga med varandra i syfte

att fastst�lla om best�mmelserna i

denna artikel beh�ver �ndras till

f�ljd d�rav.

Artikel VIIP

1 �. R�nta och annan inkomst av

obligationer, v�rdepapper, skuld�
sedlar, debentures eller vaije annat

slags fordran, som antingen den s�

kerst�llts genom inteckning i fast

egendom eller inte uppb�rs fr�n

k�lla i en av de avtalsslutande sta�

terna av en person med hemvist i

den andra avtalsslutande staten,

f�r, om mottagaren har r�tt till in�

komsten, inte beskattas i den f�rst�

n�mnda avtalsslutande staten efter

h�gre skattesats �n 15 procent av

inkomstens bruttobelopp.

2 �. Utan hinder av best�mmel�

serna i I � f�r skatten p� r�nta, som

uppb�rs fr�n k�lla i en av de avtals�

slutande staterna av ett kredit�

institut med hemvist i den andra

avtalsslutande staten, i den f�rst�

n�mnda staten inte �verstiga 10

procent av r�ntans bruttobelopp,
under f�ruts�ttning att mottagaren

har r�tt till inkomsten och att det

f�retag som betalar r�ntan bedriver

s�dan industriell verksamhet som

avses i 3 � i denna artik el.

3 �. Uttrycket "industriell verk�

samhet" �syftar vaije verksamhet
som best�r av:

3438

' Art, VII I �� I, 2, 4, 7 o ch 8 ha r erh�llit denna lydelse genom p rotokollet den 2 8

september 1983.

�

(i) manufacturing, assembling

and processing;

(ii) construction, civil engine�

ering and shipbuilding;

(iii) production of electricity,

hydraulic power, gas or the suppl y

of water, or

(iv) fishing.

4. The provisions of paragraphs 1

and 2 above shall not apply if the

beneficial owner of the interest,

being a resident of one of the C on�

tracting States, has in the other

Contracting State in which the inte�

rest arises, a permanent establish�

ment situated therein, with which

the debt-claim from which the inte�

rest arises, is effectively connected.

In such a case Article III shall app�

ly.

5. The Government of Sweden

shall be exempt from Singapore tax

in respect of interest received by

that Government from sources

within Singapore.

6. The Government of Singapore

shall be exem pt from Swed ish tax

in respect of interest received by

that Government from sources

within Sweden.

7. For the purposes of paragraphs

5 and 6 the term "Government"

shall include

(a) in the case of Singapore:

(i) the Monetary Authority of

Singapore and the Board of Com�

missioners of Currency;

(ii) the Government of Singa �

pore Investment Corporation Pte

Ltd.;

(iii) the Export Credit Insuran�

ce Company of Singapore Limited;

and

(iv) a statutory body;

(b) in the case of Sweden:

(i) the Central Bank of Sweden;

(ii) the National Debt Office;

(iii) the Export Credit Board;

and

(iv) a commune.

8. Where, owing to a special rela�

tionship between the payer and the

beneficial owner or between both of

them and some other person, the

1) tillverkning, sammans�tt�

ning och f�r�dling,

2) byggnadsarbete, v�g- och

vattenbyggnad samt skeppsbygg�

nad,

3) produktion av elektricitet,

hydraulisk kraft, gas eller tillhanda�

h�llande av vatten, eller

4) fiske.

4 �. Best�mmelserna i 1 och 2 ��

till�mpas inte, om den som har r�tt

till r�ntan har hemvist i en av de

avtalsslutande staterna och har ett

fast driftst�lle i den andra avtalsslu�

tande staten, fr�n vilken r�ntan

h�rr�r, samt den fordran f�r vilken

r�ntan betalas �ger verkligt sam�

band med det fasta driftst�llet. I

s�dant fall till�mpas artikel III.

5 �. Sveriges regering � r befriad

fr�n singaporeansk skatt p� r�nta

som rege ringen uppb�r fr�n k�lla i

Singapore.

6 �. Singapores regering �r befri�

ad fr�n svensk skatt p� r�nta som

regeringen uppb�r fr�n k�ll a i Sve�

rige.

7 �, Vid till�mpningen av 5 och 6

�� inbegriper uttrycket "regering"

a) betr�ffande Singapore:

1) "the Monetary Authority of

Singapore" och "the Board of

Commissioners of Currency";

2) "the Government of Singa�

pore Investment Corporation Pte

Ltd.";

3) "the Export Credit Insuran�

ce Company of Singapore Limi�

ted"; och

4) ett statligt organ;

b) betr�ffande Sverige:

1) Sveriges riksbank;

2) riksg�ldskontoret;

3) exportkreditn�mnden; och

4) en kommun.

8 �. D� p� grund av s�rskilda f�r�

bindelser mellan utbetalaren och

den som har r�tt till r�ntan eller

mellan dem b�da och annan person

SFS 1991:1886

3439

�

SFS 1991:1886

amount of the interest paid, having

regard to the debt-claim for which

it is paid, exceeds the amount

which would have been agreed

upon by the payer and the benefici�

al owner in the absence of such re�

lationship and dealing with each

other at arm's length, the provi�

sions of this Article shall apply only

to the last-mentioned amount. In

that case, the excess part of the pay�

ments shall remain taxable accor�

ding to the law of each Contracting

State, due regard being had to the

other provisions of this Conven�

tion.

Article IX^

1. Royalties derived from sources

within one of the Contracting Sta�

tes and paid to a resident of the

other Contracting State shall be ex�

empt from tax in the former

Contracting State if such resident is

the beneficial owner of the royalti�

es.

2. The term "royalties" as used

in this Article means payments of

any kind received as consideration

for the use of, or the right to use,

any copyright of scientific work,

any patent, trade mark, design or

model, plan, secret formula or pro�

cess or for the use of, or the right to

use, industrial, commercial or sci�

entific equipment, or for informa�

tion concerning industrial, com�

mercial or scientific experience, but

does not include any royalty or

other amount paid in respect of li�

terary or artistic copyri^ts or of
motion picture films or of tapes for

television or broadcasting or of the

operation of a mine, oil well, q uar�

ry or any other place of extraction

of natural resources.

3. Sums derived by a resident of

one of the Contracting States from
sources within the other Contrac-

r�ntebeloppet, med h�nsyn till den

fordran f�r vilken r�ntan betalas,

�verstiger det belopp som skulle ha

avtalats mellan utbetalaren och den

som har r�tt till r�ntan om s�dana

f�rbindelser inte f�relegat, till�m�

pas best�mmelserna i denna artikel

endast p� sistn�mnda belopp. I s�

dant fall beskattas �verskjutande

belopp enligt lagstiftningen i varde�

ra avtalsslutande staten med iaktta�

gande av �vriga best�mmelser i det�

ta avtal.

Artikel IX^

1 �. Royalty, som h�rr�r fr�n k�l�

la i en av de avtalsslutande staterna

och betalas till person med hemvist

i den andra avtalsslutande staten

�r, om mottagaren har r�tt till

royaltyn, undantagen fr�n beskatt�

ning i den f�rstn�mnda avtalsslu�

tande staten.

2 �. Med uttrycket "royalty" for�

st�s i denna artikel varje slag av

belopp, som utbetalas s�som ers�tt�

ning for nyttjandet av eller r�tten

att nyttja upphovsr�tt till veten�

skapliga verk, patent, varum�rke,

m�nster eller modell, ritning, hem�

ligt recept eller fabrikationsmetod

�vensom f�r nyttjandet av eller r�t�

ten att nyttja industriell, kommer�

siell eller vetenskaplig utrustning

eller for upplysningar om erfaren�

hetsr�n av industriell, kommersiell

eller vetenskaplig natur. Uttrycket

inbegriper d�remot icke n�got slag

av royalty eller annat belopp, som

utbetalas for upphovsr�tt till litte�

r�ra eller konstn�rliga verk, for

kinematografisk film, for inspelade

band for televisions- eller radio�

s�ndningar eller for utnyttjandet av

gruva, oljek�lla, stenbrott eller an�

nan naturtillg�ng.

3 �. Belopp, som uppb�rs av per�

son med hemvist i en av de avtals�

slutande staterna fr�n k�lla i den

3440

� Art. IX �� 1,3 och 5 har erh�llit denna lydelse genom protokollet den 28 september

1983.

r v

�

ting State from the alienation of

any property from which royalti es,

as defined in paragraph 2 of this

Article, are or may be derived,

shall, if such resident is the ben efi�

cial owner of the income, be ex-

ethpt from tax in the other

Contracting State.

4. The provisions of paragraphs I

and 3 of this Article shall not apply

to royalties or sums received by a

resident of one of the Contracting

States where such royalties or sums

are attributable to a permanent es�

tablishment of su ch resident in the

other Contracting State; in such

event, such royalties or sums as are

attributable to that permanent es�

tablishment shall be treated as if

they were profits to which the

provisions of Artic le III are appli�

cable.

5. Where, owing to a special rela�

tionship between the payer and the

beneficial owner or between both of

them and some other person, the

amount of the royalties or profits

paid, having regard to the use,

right, property or information for

which they are paid, exceeds the

amount which would have been ag�

reed up on by the p ayer and the be�

neficial owner in the absence of

such relation ship and dealing wi th

each other at arm's length, the

provisions of this Article shall app�

ly only to the last-men tioned amo�

unt. In that case, the excess part of

the payment shall remain taxable

according to the laws of each

Contracting State, due regard being

had to the other provisio ns of this

Convention.

andra avtalsslutande staten p�

grund av �verl�telse av vaije r�ttig�

het eller egendom for vilken royalty

som avses i 2 � i denna artikel er�

h�lls eller kan erh�llas, �r, om mot�

tagaren har r�tt till inkomsten, un�

dantaget fr�n beskattning i den

andra avtalsslutande staten.

4 �. Best�mmelserna i 1 och 3 ��

till�mpas icke p� royalty eller for-

s�ljningsbelopp, som uppb�res av

en person med hemvist i en av de

avtalsslutande staterna, om s�dan

royalty eller s�dant belopp �r h�n-

fbrligt till ett fast driftst�lle, som

denna person har i den andra av�

talsslutande staten. I s�dant fall be�

handlas royalty eller f�rs�ljningsbe-

lopp, som �r h�nforligt till det fasta

driftst�llet, s�som inkomst av r�rel�

se enligt best�mmelserna i artikel

III.

5 �. D� p� grund av s�rskilda f�r�

bindelser mellan utbetalaren och

den som har r�tt till royalty n eller

inkomsten eller mellan dem b�da

och annan person royaltybeloppet

eller inkomsten, med h�nsyn till

det nyttjande, den r�ttighet, egen�

dom eller uppl ysning for vilken de

betalas, �verstige r det belopp som

skulle ha avtalats mellan utbetala�

ren och den som har r�tt till royal�

tyn eller inkomsten om s�dan a f�r�

bindelser inte f�relegat, till�mpas

best�mmelserna i denna artikel en�

dast p� sistn�mnda belopp. I s�

dant fall beskattas �verskjutande

belopp enligt lagstiftningen i va rde�

ra staten med iakttagande av �vriga

best�mmelser i detta avtal.

SFS 1991:1886

Artide X

1. Gains from the alienation of

immovable property, as defined in

paragraph 2 of Article IV may be

taxed in the Contracting State in

which such property is situated.

2. Gains from the alienation of

movable property forming part of

the busine ss property of a perma�

nent establishment which an en�

terprise of one of the Contracting

Artikel X

1 �. Vinst p� grund av avyttring

av s�dan fastighet som avses i arti�

kel IV � 2 m� beskattas i den avtals�

slutande stat, d�r fastigheten �r be�

l�gen.

2 �. Vinst p� grund av avyttring

av l�s egendom, som �r att h�nf�ra

till anl� ggnings- eller driftkapital i

ett fast driftst�ll e, vilket ett f�retag

i en av de avtalsslutande staterna

3441

�

SFS 1991:1886

States has in the other Contracting

State, including such gains from the

alienation of such a permanent es�

tablishment (alone or together with

the whole enterprise), may be taxed

in the other Contracting State.

However, gains from the alienation

of movable property of the kind re�

ferred to in paragraph (c) of Article

XVII shall be taxable only in the

Contracting State in which such

movable property is taxable accor�

ding to the said Article.

3. Gains from the alienation of

any capital assets other than those

mentioned in paragraphs 1 and 2,

shall be taxable only in the Con�

tracting State of which the alienator

is a resident.

4. Notwithstanding the provi�

sions of paragraph 3, where a per�

son owns 25 per cent or more of the

share capital of a company and

where the business property of the

company consists wholly or mainly

of immovable property, the gains

from the alienation of some or all of

such shares shall be taxable only in

the Contracting State where such

immovable property is situated.

5. Notwithstanding the provi�

sions of paragraphs 3 and 4, where

a company resident in one of the

Contracting States, other than a

company referred to in paragraph

4, owns 25 per cent or more of the

share capital of a company resident

in the other Contracting State, the

gains from the alienation of some

or all of such shares shall be taxable

only in the other Contracting State.

har i d en andra avtalsslutande sta.

ten, d�ri inbegripen vinst genom

avyttring av s�dant fast driftst�lle ^

(f�r sig eller i samband med avytt�

ring av hela f�retaget), m� beskat�

tas i den andra avtalsslutande sta�

ten. Vinst p� grund av avyttring av

l�s egendom, som avses i artikel

XVII c), beskattas dock endast i

den avtalsslutande stat, d�r s�dan

egendom m� beskattas enligt

n�mnda artikel.

3 �. Vinst p� grund av avyttring

av annan �n i 1 och 2 �� angiven

egendom beskattas endast i den av�

talsslutande stat, d�r �verl�taren

�ger hemvist.

4 �. Om en person �ger 25 pro�

cent eller mer av aktiekapitalet i ett

bolag och bolagets anl�ggnings- el�

ler driftkapital helt eller huvudsak�

ligen utg�res av fastighet, beskattas

vinst p� grund av avyttring av hela

eller en del av aktieinnehavet i bo�

laget, utan hinder av best�mmelser�

na i 3 �, endast i den avtalsslutan de

stat, d�r s�dan fastighet �r bel�gen.

5 �. Om ett bolag med hemvist i

en av de avtalsslutande staterna,

som icke �r ett s�dant bolag som

avses i 4 �, �ger 25 procent eller

mer av aktiekapitalet i ett bolag

med hemvist i den andra avtalsslu�

tande staten, beskattas vinst p�

grund av avyttring av hela eller en

del av aktieinnehavet i bolaget,

utan hinder av best�mmelserna i 3

och 4 ��, endast i den andra avtals�

slutande staten.

3442

Artide XI

1. Where under the provisions of

this Convention a resident of

Singapore is ex empt or entitled to

relief from Swedish tax, s imilar ex�

emption or relief shall be applied to

the undivided estates of deceased

persons in so as far as one or more

of th e beneficiaries is a resident of

Singapore.

2. Swedish tax on the undivided

estate of a deceased person shall, in

Artikel XI

1 �. Om enligt best�mmelserna i

detta avtal en person med hemvist i

Singapore �r befriad fr�n eller be�

r�ttigad till neds�ttning av svensk

skatt, tillgodor�knas motsvarande

befrielse eller neds�ttning ett oskif�

tat d�dsbo, i den m�n en eller flera

av d�dsbodel�garna �ger hemvist i

Singapore.

2 �. Svensk skatt, som p�f�res ett

oskiftat d�dsbo, avr�knas fr�n

�

S� far as the income accrues to a

beneficiary who is a resident of

Singapore, be allowed as a credit

against Singapore tax under Article

XIX.

singaporeansk skatt enligt artikel

XIX, i den m�n inkomsten tillkom�

mer en d�dsbodel�gare med

hemvist i Singapore.

SFS 1991:1886

Artide XII

1. Subject to the provisions of

paragraphs 2 and 3 of this Artide

and Artides XIII, XIV, XV and

XVI, salaries, wages and other si�

milar remuneration or profits from

an employment or profession de�

rived by a resident of

(a) Sweden shall be taxable only

in Sweden unless the personal (in�

cluding professional) services are

performed in Singapore. If the per�

sonal services are so performed,

such income as is derived there�

from may be taxed in Singapore;

(b) Singapore shall be taxable

only in S ingapore unless the perso�

nal (including professional) servi�

ces are performed in Sweden. If the

personal services are so performed,

such income as is derived there�

from may be taxed in Sweden.

2. In rela tion to remuneration of

a director of a company, derived

from the company, the provisions

of this Article and of Article XV

shall appl y as if the remuneration

were remuneration of an emplo yee

in respect of an employment. Di�

rector's fees and similar payments

derived by a resident of one of the

Contracting States in his capacity

as a member of the boar d of direc�

tors of a company whi ch is a resi�

dent of the oth er Contracting State

shall be deemed to have been de�

rived from an employment exerci�

sed in, and may be taxed in, that

other Contracting State.

Artikel XII

1 �. D�r icke best�mmelserna i 2

och 3 �� i denna artikel s amt artik�

larna XIII, XIV, XV och XV I f�r�

anleder annat, beskattas l�ner och

liknande ers�ttningar p� grund av

arbetsanst�llning samt inkomst av

fritt yrke enligt f�ljande regler.

a) S�dan ers�ttning eller inkomst

som uppb�res av en person med

hemvist i Sverige beskattas endast i

Sverige, s�vida icke arbetet (ut�

�vandet av fritt yrke d�runder in�

begripet) utf�res i Singapore. Om

arbetet utf�res i Singa pore, m� er�

s�ttning eller inkomst som uppb�

res p� grund av arbetet beskattas

d�r.

b) S�dan ers�ttning eller inkomst

som uppb�res av en person med

hemvist i Singapore beskattas en�

dast i Singapore, s�vida icke arbe�

tet (ut�vandet av fritt yrke d�run�

der inbegripet) utf�res i Sverige.

Om arbetet utf�res i Sverige, m�

ers�ttning eller inkomst som upp�

b�res p� grund av arbetet beskattas

d�r.

2 �. Betr�ffande ers�ttning, som

en direkt�r i ett bolag uppb�r fr�n

bolaget, till�mpas best�mmelserna

i denna artikel och artikel XV som

om ers�ttningen utg�r till anst�lld

p� grund av anst�llning. Styrelsear�

vode och liknande ers�ttning, som

uppb�res av en person med

hemvist i en av de avtalsslutande

staterna i egenska p av styrelseleda�

mot i ett bolag med hemvist i den

andra avtalsslutande staten, anses

ha f�rv�rvats p� grund av anst�ll�

ning som ut�vas i de nna andra stat

och m� beskattas d�r.

3443

�

SFS 1991:1886

3.^ A resident of one of the

Contracting States shall be exempt

from tax in the other Contracting

State on remuneration for services

performed on aircraft in internatio�
nal traffic.

4.'� Remuneration derived in

respect of an employment exercised

on ships operated in international

traffic by an enterprise of one of the

Contracting States may be tax ed in

that State.

Article XIII

1. Any salary, wage, pension or

similar remuneration, paid by the

Government of Sweden to an in�

dividual (other than a resident of

Singapore who is not a citizen of

Sweden) in respect of services ren�

dered to Sweden in the diseharge of
governmental functions, shall be

exempt from Singapore tax.

2. Any salary, wage, pension or

similar remuneration, paid by the

Government of Singapore to an in�

dividual (other than a resident of

Sweden who is not a citizen of

Singapore) in respect of services

rendered to Singapore in the dis�

charge of governmental functions,

shall be exempt from Swedish ta x.

3. The provisions of this Article

shall not apply to any remuneration

in respect of services rendered in

connection with any trade or busi�

ness carried on for purposes of pro�

fit.

4. For the purposes of this Article

the word "Government" shall in�

clude any political sub-division and

any local authority of either of the

Contracting States.

Article XIV

1. Subject to Article XIII any

pension or annuity derived from

sources within one of the Contrac�

ting States by an individual who is

a resident of the other Contracting

3 �.' Person med hemvist i en av'

de avtalsslutande staterna �r befri�
ad fr�n skatt i den and ra avtalsslu�

tande staten p� ers�ttning f�r arbe�

te som utf�rs ombord p� luftfartyg i

internationell trafik.

4 �.'� Ers�ttning f�r arbete, som

utf�rs ombord p� skepp som an�

v�nds i internationell trafik av ett

f�retag i en av de avtalsslutande

staterna, f�r beskattas i denna stat.

Artikel XIII

1 �. L�ner, pensioner eller lik�

nande ers�ttningar, som utbetalas

av Sveriges regering till en fysisk

person p� grund av arbete, som ut�

f�rts i svenska state ns tj�nst, �r un�

dantagna fr�n singaporeansk skatt,

s�vida icke ers�ttningen utg�r till

en person med hemvist i Singapore,

som icke �r svensk medborgare.

2 �. L�ner, pensioner eller lik�

nande ers�ttningar, som utbetalas

av Singapores regering till fysisk

person p� grund av arbete, som ut�

f�rts i singaporeanska statens

tj�nst, �r undantagna fr�n svensk

skatt, s�vida icke ers�ttningen ut�

g�r till en person med hemvist i

Sverige, som icke �r medborgare i
Singapore.

3 �. Best�mmelserna i denna arti�

kel till�mpas icke p� ers�ttningar,

vilka utbetalas p� grund av arbete

som utf�rts i samband med r�relse

som bedrivits i f�rv�rvssyfte.

4 �. Vid till�mpningen av denna

artikel innefattar uttrycket "rege�

ring" politiska underavdelningar

och lokala myndigheter i endera av�

talsslutande staten.

Artikel XIV

1 �. D�r icke best�mmelserna i

artikel XIII f�ranleder annat, m�

varje slag av pension eller livr�nta,

som uppb�res fr�n k�lla i en av de

avtalsslutande staterna av en fysisk

3444

' Art. XII � 3 har erh�llit denna lydelse genom pr otokollet den 28 september 1983.

Art. XII � 4 har tillagts genom protokollet den 28 september 1983.

�

State may b� t�ked iii the former

Contracting State.

2. The term "annuity" means a

stated su m payable periodically at

stated times, during life or during a

specified or ascertainable period of

time, unde r an oblig ation to make

the payments in ret urn for adequa�

te and full consideration in money

or money's worth.

3. The term "pension", as used

in this Article, means periodic pay�

ments made in consideration for

services rendered, or by way of

compensation for injuries received,

or under the provisions of a public

social security system.

Article XV

1. An individual who is a resi�

dent of Sweden shall be exempt

from Singa pore tax on remunera�

tion or profits in respect of personal

(including professional) services

performed within Singapore in any

year of assessment, if

(a) he is present within Singapore

for a period or periods not exce�

eding in the aggregate 183 days du�

ring that year, and

(b) the services are performed for

or on behalf of a person who is a

resident of Sweden, and

are subject to Swedish tax, and

(d) the remuneration or profits

are not directly deductible from the

profits for Singap ore tax purposes

of a permanent establishment in

Singapore of that person.

2. An individual who is a resi�

dent of Singapo re shall be exempt

from Swedish tax on remuneration

or profits in respect of personal (in�

cluding professional) services per�

formed within Sweden in any fiscal

year, if-

(a) he is present within Sweden

for a period or periods not exce�

eding in the aggregate 183 days du�

ring that year, and

person med hemvist i den andra

avtalsslutande staten, beskattas i

den f�rstn�mnda

avtalsslutande

staten.

2 �. Med uttrycket "livr�nta" f�r�

st�s ett fastst�llt belopp, som sk all

utbetalas periodiskt p� fastst�llda

tider under vederb�randes livstid

eller under annan angiven eller

fastst�llbar tidsperiod och som ut�

g�r p� grund av en f�rpliktelse att

verkst�lla dessa utbetalningar s�

som ers�ttning f�r ett d�remot fullt

svarande vederlag i penningar eller

penningars v�rde.

3 �. Med uttrycket "pension" f�r�

st�s i denna artikel en periodisk ut�

betalning som utg�r ers�ttning f�r

utf�rt arbete eller f�r liden skada

eller som utg�r enligt best�mmelser

om allm�n socialf�rs�kring.

Artikel XV

1 �. En fysisk person med

hemvist i Sverige �r befriad fr�n

singaporeansk skatt p� ers�ttning

f�r arbete (ut�vandet av fritt yrke

d�runder inbegripet), som utf�res i

Singapore under ett beskattnings�r,

under f�ruts�ttning att

a) han vistas i Singapore under

en tidrymd eller tidrymder, som

sammanlagt icke �verstiger 183 da�

gar under beskattnings�ret,

b) arbetet utf�res f�r eller p�

uppdrag av en person med he mvist

i Sverige,

c) ers�ttningen �r skattepliktig i

Sverige, och

d) ers�ttningen vid beska ttning i

Singapore icke kan som omkostnad

direkt belasta ett fast driftst�lle,

som denna person har i Singapore.

2 �. En fysisk person med

hemvist i Singapore �r befriad fr�n

svensk skatt p� ers�ttning f�r arbe�

te (ut�vandet av fritt yrke d�runder

inbegripet), som utf�res i Sverige

under ett beskattnings�r, under f�r�

uts�ttning att

a) han vistas i Sverige under en

tidrymd eller tidrymder, som sam �

manlagt icke �verstig er 183 dagar

under beskattnings�ret,

SFS 1991:1886

3445

�

SFS 1991:1886

3446

(b) the services are performed for

or on behalf of a person who is a

resident of Singapore, and

are subject to Singapore tax, and

(d) the remuneration or profits

are not directly deductible from the

profits for Swedish tax purposes of

a permanent establishment in Swe�

den of that person.

3. The provisions of paragraphs 1

and 2 of this Article shall apply to

remuneration or profits, salaries,

wages a nd similar income derived

from services rendered in one of

the Contracting States by public en�

tertainers (such as stage, motion

picture, radio or television artists,

musicians and athletes) only if the

visit to that Contracting State is

substantially supported from the

public funds of the Government of

the other Contracting State.

4. Notwithstanding anything

contained in this Convention, whe�

re the services mentioned in para�

graph 3 of this Article are provided

in one of the Contracting States by

an enterprise of the other Contrac�

ting State, then the profits derived

from providing those services by

such an enterprise may be taxed in

the first-mentioned

Contracting

State unless the enterprise is sub�

stantially supported from the pub�

lic funds of the Government of the

other Contracting State in connec�

tion with the provision of such

services.

5. For the purpose of this Article,

the term "Government" shall have

the same meaning as in paragraph 4

of Article XIII.

Article XVI

1. An individual, who immedi�

ately before visiting one of the

Contracting States, is a resident of

the other Contracting State and is

temporarily present in the first-

mentioned Contracting State solely

as a student at a recognised univer�

sity, college or school in that first-

mentioned Contracting State, or as

b) arbetet utfores f�r eller p�

uppdrag av en person med hemvist

i Singapore,

c) ers�ttningen �r skattepliktig i

Singapore, och

d) ers�ttningen vid beskattning i

Sverige icke kan som omkostnad

direkt belasta ett fast driftst�lle,

som denna person har i Sverige.

3 �. Best�mmelserna i 1 och 2 �� i

denna artikel till�mpas p� ers�tt�

ningar, l�ner och liknande inkoms�

ter, som sk�despelare, filmsk�de�

spelare, radio- eller televisionsartis�

ter, musiker, idrottsm�n och andra

liknande yrkesut�vare f�rv�rvar

under sin verksamhet i en av de

avtalsslutande staterna endast un�

der f�ruts�ttning att deras vistelse i

denna avtalsslutande stat �tnjuter

betydande bidrag av allm�nna me�

del fr�n den andra avtalsslutande

statens regering.

4 �. I fall d� de tj�nster som avses

i 3 � i denna artikel tillhandah�lles i

en av de avtalsslutande staterna av

ett f�retag i den andra avtalsslutan�

de staten, m� utan hinder av �vriga

best�mmelser i d etta avtal inkomst

som uppkommer f�r f�retaget ge�

nom s�dan verksamhet beskattas i

den f�rstn�mnda

avtalsslutande

staten, s�vida icke f�retaget �tnju�

ter betydande bidrag av allm�nna

medel fr�n den andra avtalsslutan�

de statens regering i sam band med

verksamheten.

5 �. Vid till�mpningen av denna

artikel har uttrycket "regering"

samma inneb�rd som i artikel XIII

�4.

Artikel XVI

1 �. En fysisk person, som tillf�l�

ligtvis vistas i en av de avtalsslutan�

de staterna - och omedelbart dess�

f�rinnan �ger hemvist i den andra

avtalsslutande staten uteslutan�

de s�som studerande vid ett erk�nt

universitet, h�gskola eller skola i

denna f�rstn�mnda stat eller s�som

aff�rs- eller hantverkspraktikant

�

� business apprentice therein, shall

be exempt from tax in the first-

mentioned Contracting State in res�

pect of

(a) all remittances from the other

Contracting State for the purposes

of his maintenance, education, or

training; and

(by^ any remuneration for perso�

nal servic es rendered in the first-

mentioned Contracting State with a

view to supplementing the resour�

ces available to him for such purpo�

ses provided the remuneration does

not exceed in any calendar year

12.000 Swedish kronor or its equi�

valent in Singapore Dollars as the

case may be,

2. An individual, who immedi�

ately before visiting one of the

Contracting States, is a resident of

the other Contracting State and is

temporarily present in the first-

mentioned Contracting State for

the purpose of study, research or

training solely as a recipient of a

grant, allowance or award from a

scientific, educational, religious

and charitable organisa tion or un�

der a technical assistance pro�

gramme entered into by the Gov�

ernment of one of the Contracting

States, shall be exempt from tax in

the first-mentioned

Contracting

State on -

(a) the amount of su ch grant, al�

lowance or award; and

(by^ any remuneration for perso�

nal services rendered in the first-

mentioned Contracting State provi�

ded such services are in connection

with his study, research or training

or are incidental thereto provided

the remuneration does not exceed

in any calendar year 12.000 Swe�

dish kronor or its equivalent in

Singapore Dollars as the case may

be.

3.'^ The benefits under sub-pa�

ragraph (b) of paragraph 1 and of

d�r, �r befriad fr�n skatt i den f�rst�

n�mnda avtalsslutande staten p�

a) belopp, som utbetalas fr�n den

andra avtalsslutande staten for att

bestrida hans uppeh�lle, undervis�

ning eller utbildning, och

b)" ers�ttning for arbete, som ut-

fores i den f�rstn�mnda avtalsslu �

tande staten i syfte att �ka de medel

som han f�rfogar �ver f�r nyss�

n�mnda �ndam�l, under f�ruts�tt�

ning att ers�ttningen icke under n�

got kalender�r �verstiger 12000

svenska kronor, respektive motsva�

rande belopp i singaporeanska dol�

lar.

2 �. En f ysisk pers on, som tillf�l�

ligtvis vistas i en av de avtalsslutan�

de staterna och omedelbart dess�

f�rinnan �ger hemvis t i den andra

avtalsslutande staten - f�r studier,

forskning eller utbildning uteslu�

tande s�som innehavare av stipen�

dium, anslag eller annat penning�

underst�d som utbetala s av en stif�

telse eller inr�ttning med uppgift

att fr�mja ett vetenskapligt, upp�

fostrande, religi�st eller v�lg�rande

�ndam�l eller som utg�r inom ra�

men f�r ett tekniskt bist�ndsprog�

ram som antagits av regeringen i en

av de avtalsslutande staterna, �r be�

friad fr�n skatt i den f�rstn�mnda

avtalsslutande staten p�

a) stipendiet, anslaget eller

penningunderst�det, och

b)" ers�ttning f�r arbete, som ut-

f�res i den f�rstn�mnda avtalsslu�

tande staten, under f�ruts�ttning

att arbetet �ger samband med stu�

dierna, forskningen eller utbild�

ningen eller i j�mf�relse d�rmed

framst�r som tillf�lligt samt att er�

s�ttningen icke under n�got kalen�

der�r �verstiger 12000 svenska

kronor, respektive motsvarande be�

lopp i singaporeanska dollar.

3 �.'^ Skattebefrielse enligt 1 � b)

och 2 � b) medges endast f�r den tid

SFS 1991:1886

" An. XVI � 1 b ) och � 2 b ) ha r erh�llit de nna ly delse genom p rotokollet de n 28

september 1983.

Art. XVI � 3 har erh�llit denna lydelse genom protokollet den 28 september 1983.

3447

�

SFS 1991:1886

paragraph 2 shall extend only for

such period of time as may be rea�

sonably or customarily required to
complete the education, study, re�

search or training undertaken but
shall in no event exceed a period of

five consecutive years.

The competent authorities of the

Contracting States may agree on

such changes of the amounts men�

tioned in sub-paragraph (b) of pa�

ragraph 1 and of paragraph 2 as
may be reasonable having regard to

changes in the value of money or

living expenses, amended legisla�
tion in one of the Contracting Sta�

tes or other similar circumstances.

4. For the purposes of this Artic�

le, the term "Government" shall

have the same meaning as in para�

graph 4 of Article XIII.

Article XVIV^

Where taxes on capital are impo�

sed by both Contracting States the

following provisions shall apply-

(a) Capital represented by im�

movable property as defined in pa�

ragraph 2 of Article IV may be tax�

ed in the Contracting State in

which such property is situated.

(b) Subject to the provisions of

paragraph (a) above, capital repre�

sented by assets forming part of the

business property employed in a

permanent establishment of an en�

terprise, may be taxed in the Con�

tracting State in which the perma�

nent establishment is situated.

an enterprise of one of the Contrac�
ting States in international trafiic

and assets, other than immovable

property, pertaining to the opera�

tion of such ships and aircraft, shall

be taxable only in the Contracting

State of which the enterprise is a

resident.

(d) All o ther elements of capital

of a resident of one of the Contrac-

som sk�ligen eller vanligtvis erford�

ras for att fullborda utbildningen,

studierna, forskningen eller prakti�

ken i fr�ga, men f�r inte i n�got fall

avse l�ngre tidrymd �n fem p� var�

andra f�ljande �r.

De beh�riga myndigheterna i de

avtalsslutande staterna kan komma

�verens om s�dana �ndringar av de

i I � b) och 2 � b) n�mnda beloppen

som �r sk�liga med h�nsyn till f�r�

�ndring i penningv�rde, levnads�

kostnader, �ndrad lagstiftning i en

av de avtalsslutande staterna eller

liknande omst�ndighet.

4 �. Vid till�mpningen av denna

artikel har uttrycket "regering"

samma inneb�rd som i artikel XIII

�4.

Artikel XVI

Om skatt p� f�rm�genhet f�re�

kommer i b�da avtalsslutande sta�

terna, till�mpas f�ljande best�m�

melser:

a) F�rm�genhet, best�ende av s�

dan fastighet som avses i artikel IV

� 2, m� beskattas i den avtalsslu�

tande stat, d�r fastigheten �r bel�

gen.

b) Med f�rbeh�ll for vad som

stadgas i punkt a) m� f�rm�genhet,

best�ende av tillg�ngar som �r att

h�nf�ra till anl�ggnings- eller drift�

kapital i ett f�retags fasta driftst�l�

le, beskattas i den avtalsslutande

stat, d�r det fasta driftst�llet �r be�
l�get.

c) Fartyg och luftfartyg, som ett

f�retag i en av de avtalsslutande

staterna anv�nder i internationell

trafik, samt tillg�ngar, som �r att

h�nf�ra till anv�ndningen av s�da�

na fartyg och luftfartyg och ej utg�-

res av fastighet, beskattas endast i

den avtalsslutande stat, d�r f�reta�
get �ger hemvist.

d) Alla an dra slag av f�rm�gen�

het, som innehaves av en person

3448

"Art. XVII f�rsta stycket har erh �llit denna lydelse gen om prot okollet den 28

september 1983.

.yi

�

ting States shall be taxable onl y in

that State.

med hemvist i en av de avtalsslu�

tande staterna, beskattas endast i

denna stat.

SFS 1991:1886

Artide XVIII

For the purposes of this Conven�

tion the following shall apply-

\.-(a) Dividends paid by a com�

pany which is a resi dent of Sweden

shall be treated as derived from

sources within Sweden.

(b) Dividends paid by a company

which is a resident of

(i) Singapore shall be treated as

derived from sources within

Singapore, except to the extent

that such dividends are paid out

of profits accumulated prior to

the year of asse ssment 1966 and

which are deemed to have been

derived from sources in Malay�

sia;

(ii) Malaysia shall be treated as

derived from sources within

Singapore to the extent that such

dividends are paid out of profits

accumulated prior to the year of

assessment 1966 and which are

deemed to have been derived

from sources in Singapore,

in accordance with the provi�

sions of Artic le VII of the Double

Taxation

Agreement

between

Singapore and Malaysia.

2. Interest as defined in Article

VIII paid by the Government of

one of the Contracting States or by

a resident of one of the Contracting

States, shall be treated as derived

from source s within that Contrac�

ting State. Where, however, the

person paying the interest, whether

he is a reside nt of one of the Con�

tracting States or not, has in on e of

the Contracting States a permanent

establishment in connection with

which the indebtedness on which

the interest is paid was incurred,

and such interest is borne by such

permanent establishment, then

such inte rest shall be trea ted as de�

rived from sources within the

Contracting State in wh ich the per �

manent establishment is situated.

Artikel XVIII

Vid till�mpningen av detta avtal

g�ller f�ljande:

1 �. a) Utdelning fr�n ett bolag

med hemvist i Sve rige anses h�rr��

ra fr�n k�lla i Sverige.

b) Utdelning fr�n ett bolag med

hemvist i

1) Singapore anses h�rr�ra fr�n

k�lla i Sing apore, i den m�n icke

utdelningen utbetalas av vinst,

som f�rv�rvats f�re taxerings�r

1966 och som anses h�rr�ra fr�n

k�lla i Ma laysia,

2) Malaysia anses h�rr�ra fr�n

k�lla i Singapore, i den m�n ut�

delningen utbetalas av vinst, som

f�rv�rvats f�re taxerings�r 1966

och som anses h�rr�ra fr�n k�lla i

Singapore,

allt enligt best�mmelserna i arti�

kel VII i dubbelbe skattningsavtalet

mellan Singapore och Malaysia.

2 �. R�nta, som avses i artikel

VIII och som utbetalas av regering�

en i en av de avtalsslutande stater�

na eller en person med hemvist i en

av de avtalsslutande staterna, anses

h�rr�ra fr�n k�lla i denna avtalsslu�

tande stat. Om den person som ut�

betalar r�ntan, vare sig han �ger

hemvist i en av de avtalsslutande

staterna eller ej, har ett fast drift�

st�lle i en av de avtalsslutande sta�

terna f�r vilket upptagits det l�n

som r�ntan avser, och r�ntan be�

strides av det fasta driftst�llet, an�

ses dock r�ntan h�rr�ra fr�n k� lla i

den avtalsslutande stat, d�r det fas�

ta driftst�llet �r bel�get.

3449

�

SFS 1991:1886

3450

3. Royalties as defined in par�-

graph 2 of Article IX shall be tre�

ated as derived from sources within

the Contracting State in which the

property referred to in that parag�

raph is used.

4. Profits derived from the alie�

nation of rights or properties refer�

red to in paragraph 2 of Article X

shall be treated as derived from so�

urces within the Contracting State

in which such rights or properties

are used.

5. Royalties in respect of the ope�

ration of mines, oil wells, qu arries

or other places of extraction of na�

tural resources shall be treated as

derived from sources within the
Contracting State in which such

mines, oil wells, quarries or other

places of extraction of natural

resources are situated.

6. For the purpose of this Article,

the term "Government" shall have

the same meaning as in paragraph 4

of Article XIII.

Article XVIII

1. Where this Convention provi�

des (with or without other condi�

tions) that income from sources in

Sweden shall be exempt from tax,

or taxed at a reduced rate, in Swe�

den and under the laws in force in

Singapore the said income is

subject to tax by reference to the
amount thereof which is remitted

to or received in Singapore and not

by reference to the full amount the�

reof, then the exemption or reduc�

tion of tax to be allowed und er this

Convention in Sweden shall apply

only to so much of the income as is

remitted to or received in Singapo�

re.

2. However, this limitation does

not apply to income derived by the

Government of Singapore or any

person approved by the competent

authority of Singapore for the pur�

pose of this paragraph. The term

"the Government of Singapore"

shall include its agencies and statu�

tory bodies.

3 �. Royalty, som avses i artikel

IX � 2, anses h�rr�ra fr�n k�lla i

den avtalsslutande stat, d�r egen�

dom som avses i n�mnda paragraf

nyttjas.

4 �. Vinst p� grund av avyttring

av r�ttigheter eller egendom som

avses i ar tikel X � 2, anses h�rr�ra

fr�n k�lla i den avtalsslutande stat,

d�r r�ttigheterna eller egendomen

nyttjas.

5 �, Royalty f�r nyttjandet av

gruva, oljek�lla, stenbrott eller an�

nan naturtillg�ng anses h�rr�ra

fr�n k�lla i den avtalsslutande stat,

d�r gruvan, oljek�llan, stenbrottet

eller naturtillg�ngen �r bel�gen.

6 �, Vid till�mpningen av denna

artikel har uttrycket "regering"
samma inneb�rd som i artikel XIII

�4.

Artikel XVIII A'^

1 �. D� detta avtal f�reskriver

(med eller utan andra villkor) att

inkomst fr�n k�lla i Sverige �r un�

dantagen fr�n beskattning d�r eller

skall beskattas d�r med nedsatt

skattesats, och inkomsten enligt

g�llande lagstiftning i Singapore be�

skattas d�r endast till den del den

�verf�rs till eller mottages i Singa�

pore och inte till hela sitt belopp,

skall den enligt detta avtal i Sverige

medgivna skattebefrielsen eller

skatteneds�ttningen avse endast

den del av inkomsten som �verf�rs

till eller mottages i Singapore.

2 �. Denna begr�nsning g�ller

dock inte betr�ffande inkomst som

uppb�rs av Singapores regering el�

ler annan person som den beh�riga

myndigheten i Singapore godk�nt

f�r till�mpning av denna punkt.

Uttrycket "Singapores regering" in�

begriper dess underlydande myn�

digheter och statliga organ.

Art. XVIII A har tillagts genom protokollet den 28 september 1983.

�

Article XW

1. The laws of eac h Contracting

State sha ll continue to govern the

taxation of income arising in the

Contracting State or of capital situ�

ated therein except where express

provision to the contrary is made in

this Convention. Where inc ome or

capital is subject to tax in both

Contracting States, relief from

double taxation shall be given in

accordance with the following par�-

graphs of this Article.

2. - (a) Subject to the provisions

of the law s of Sing apore regarding

the allowance as a credit against

Singapore tax of tax payable in any

country other than Singapore, Swe�

dish tax paya ble, whether directly

or by deduction in respe ct of inco�

me from sources within Sweden,

shall subject to the provisions of

Article V, paragraphs 4 and 5 of

Article X and Article XIII be al�

lowed as a credit against Singapore

tax payable in respect of that in�

come.

(b) Where such income is a divi�

dend paid by a company which is a

resident of Swed en to a company

which is a resident of Singapore

and which owns not less than 25

per cent of the share capital in the

first-mentioned company, the cre�

dit shall take into account (in addi�

tion to any Swedish tax on the divi�

dend) the Swedish tax payable in

respect of its profits b y the compa�

ny paying the dividend.

3. Where income from sources

within Singapore or capital situated

therein under the laws of Singapore

and in accordance with this

Convention is subject to tax in

Singapore, whether directly or by

deduction, Singapore tax payable

in resp ect of such income or capi�

tal, sha ll subject t o the provisions

of Article V, paragraphs 4 and 5 of

Article X and Article XIII be al�

lowed as a credit against any Swe -

ArtikelXW

1 �. Lagstif tningen i vardera av�

talsslutande staten till�mpas allt�

j�mt vid beskattning av inkomst,

som uppkommit i respektive stat,

eller av d�r bel�gen f�rm�genhet,

s�vida icke annat uttryckligen f�-

reskrives i detta avtal. Om inkomst

eller f�rm�genhet �r underkastad

beskattning i b�da avtalsslutande

staterna, undanr�jes dubbelbe�

skattningen enligt nedanst�ende

best�mmelser i denna artikel.

2 �. a) I enlighet med singapor e-

ansk lagstiftning i fr�ga om avr�k�

ning fr�n singaporeansk skatt av

skatt, som skall utg� i annat land �n

Singapore, avr�knas, s�vida icke

best�mmelserna i artikel V, artikel

X �� 4 och 5 samt artikel XIII f�r�

anleder annat, svensk skatt, som ut�

g�r antingen direkt eller genom

skatteavdrag f�r inkomst fr�n k�lla

i Sverige, fr�n singaporeansk skatt

som bel�per p� samma inkomst.

b) Om s�dan inkomst utg�r es av

utdelning fr�n ett bolag med

hemvist i Sverige till ett bolag m ed

hemvist i Singapore, som �ger

minst 25 procent av aktiekapitalet i

det f�rstn�mnda bolaget, medr�k�

nas vid avr�kningen (f�rutom varje

svensk skatt p� utdelningen) den

svenska skatt, som det utbetalande

bolaget har att erl�gga f�r sin vinst.

3 �. Om inkomst fr�n k�lla i

Singapore eller d�r bel�gen f�rm��

genhet enligt singaporeansk skatte�

lagstiftning och i �verensst�mmelse

med detta avtal �r underkastad be�

skattning i Singapore antingen di�

rekt eller genom skatteavdrag samt

best�mmelserna i artikel V, artike l

X �� 4 och 5 samt artikel XIII icke

f�ranleder annat, avr�knas singa�

poreansk skatt, som utg�r f�r s�dan

inkomst eller f�rm�genhet, fr�n

SFS 1991:1886

" Art. XIX �� 4, 5, 6, 7, 8 och 9 har erh�llit denna lydelse genom protokollet den 28

september 1983 och f�rutvarande 7 � harblivit 10 �.

3451

�

SFS 1991:1886

3452

dish tax payable in respect of that

income or capital. The deduction

in either case shall not, however,

exceed t hat part of the Swedish in�
come tax or capital tax, respective�

ly, as computed before the deduc�
tion is given, which is appropriate,

as the case may be, to the income or

capital which is subject to tax in

Singapore.

4. Notwithstanding the provi�

sions of paragraph 3 of this Article

dividends paid by a company

which is a resident of Singapore to

a company which is a resident of

Sweden shall be exempt from Swe�

dish tax to the extent that the divi�

dends would have been exempt un�

der Swedish law if both companies

had been Swedish co mpanies. This

exemption shall not apply unless

(a) the profits out of which the

dividends are paid have been

subjected to the normal corporate

income tax in Singapore or an inco�

me tax comparable thereto, or

(b) the dividends paid by the

company which is a resident of

Singapore consists wholly or almost

wholly of dividends which that

company has received, in the year

or previous years, in respect of sha�

res held by it in a company which is

a resident of a third 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 t he company

which is a resident of Sweden.

5. Notwithstanding the provi�

sions of paragraph 3 of this Article,

there shall be allowed as a credit

against Swedish tax payable in res�

pect of th e following items of inco�

me from sources within Singapore

in the case of

(a) dividends, an amount of 15

per cent of the net amount of divi�

dends received. If, however, Singa�

pore imposes in accordance with

the provisions of paragraph 2(b) of

Article VII, a tax on dividends in

addition to the tax chargeable in

respect of the profits or income of

vaije svensk skatt som bel�per p�

inkomsten eller f�rm�genheten.

Avr�kningsbeloppet skall emeller�

tid icke i n�got fall �verstiga belop�

pet av den del av svensk inkomst�

skatt eller f�rm�genhetsskatt, som

utan s�dan avr�kning bel�per p�

den inkomst respektive f�rm�gen�

het som �r underkastad beskattning

i Singapore.

4�. Utdelning fr�n bolag med

hemvist i Singapore till bolag med

hemvist i Sverige skall, utan hinder

av best�mmelserna i 3 � i denna ar�

tikel, vara undantagen fr�n svensk

skatt i den m�n detta skulle ha varit

fallet enligt svensk lagstiftning, om

b�da bolagen hade varit svenska.

S�dan skattebefrielse medges dock

endast

a) om den vinst av vilken utdel�

ningen betalas underkastats den

normala singaporeanska inkomst�

skatten f�r bolag eller d�rmed j�m�

f�rlig inkomstskatt, eller

b) den utdelning som betalas av

bolaget med hemvist i Singapore
uteslutande eller s� gott som uteslu�

tande utg�rs av utdelning vilken

detta bolag under ifr�gavarande �r

eller tidigare �r mottagit p� aktier

eller andelar, som bolaget innehar i

ett bolag med hemvist i en tredje
stat, och vilken skulle ha varit un�

dantagen fr�n svensk skatt om de

aktier eller andelar p� vilka utdel�

ningen betalas hade innehafts di�

rekt av bolaget med hemvist i Sve�

rige.

5 �. Utan hinder av best�mmel�

serna i 3 � i denna artikel, medges

avr�kning fr�n svensk skatt p� f�l�

jande inkomstslag fr�n k�lla i

Singapore;

a) Betr�ffande utdelning medges

avr�kning med ett belopp motsva�

rande 15 procent av nettoutdel�

ningen. Om emellertid Singapore

enligt best�mmelserna i artikel VII

� 2b) tar ut skatt p� utdelning ut�

�ver skatt p� det utbetalande bola�

gets vinst, medges avr�kning med

�

the company paying such divi�
dends, there shall be credited an

amount of 15 per cent of the gross

amount of the dividends received;

(b) i nterest, within the meaning

of paragraphs 1 and 2 of Article

VIII, an amount of 15 per cent of

the gross amount of the interest re�

ceived.

The deductions in either case

shall not, however, exceed that part
of the Swedish income tax as com�

puted before the deduction is given
which is appropriate to the divi�

dends or interest, as the case may

be. The provisions of this para�

graph shall apply until 31st Decem�

ber 1985. The competent authoriti�

es shall consult each other in order
to determine whether the provi�
sions of this paragraph shall be app�
licable after that date.

6. Notwithstanding the provi�

sions of paragraph 3 of this Article,
where royalties as defined in para�
graph 2 of Article IX are derived by
a resident of Sweden from sources

within Singapore, 50 per cent of the

amount of such royalties shall be

taxable in Sweden and the remai�
ning 50 per cent of such amount

shall be exempt from Swedish tax

until 31st December 1985. The

competent authorities shall consult
each other in order to determine

whether the provisions of this para�

graph shall be applicable after that

date.

7. For the purposes of paragraph

3 of this Article, the term "Singapo�

re tax payable" shall be deemed to
include Singapore tax which would

have been paid on business income

as referred to in Article III or inco�

me from the provision of services

as referred to in Article XII but for
the exemption or reduction of tax
granted under the incentive provi�
sions contained in Singapore laws

designed to promote economic

development.

8. For the purposes of paragraph

4 of this Article the term "normal

corporate income tax in Singapore
or an income tax comparable there-

belopp motsvarande 15 procent av
bruttoutdelningen.

b) Betr�ffande r�nta, som avses i

artikel VIII �� 1 och 2, medges av�

r�kning med belopp motsvarande
15 procent av r�ntans bruttobe�

lopp.

Avr�kningsbeloppet skall dock

inte i n�got fall �verstiga den del av
den svenska inkomstskatten, ber�k�

nad utan s�dan avr�kning, som be�

l�per p� utdelningen respektive

r�ntan. Best�mmelserna i denna
paragraf till�mpas till den 31 de�

cember 1985. De beh�riga myndig�

heterna skall �verl�gga i syfte att

avg�ra om best�mmelserna i de nna

paragraf skall till�mpas efter detta

datum.

6 �. D� royalty, som avses i ar ti�

kel IX � 2 uppb�rs av person med
hemvist i Sverige fr�n k�lla i Singa�

pore, skall, utan hinder av best�m�

melserna i 3 � i denna artikel, 50
procent av royaltybeloppet utg�ra

skattepliktig inkomst i Sverige me�
dan �terst�ende 50 procent skall

vara undantagna fr�n svensk skatt

till den 31 december 1985. De be�
h�riga myndigheterna skall �ver�
l�gga i sy fte att avg�ra om best�m�
melserna i d enna paragraf skall til�
l�mpas efter detta datum.

7 �. Vid till�mpningen av 3 � i

denna artikel skall uttrycket "singa-

poreansk skatt" anses innefatta

singaporeansk skatt som skulle ha
erlagts p� inkomst av r�relse, som
avses i a rtikel III, eller p� inkomst

av arbete, som avses i artikel XII,
om inte befrielse fr�n eller neds�tt�

ning av skatt hade medgivits enligt

s�rskilda best�mmelser i singapore�

ansk lagstiftning avsedda att fr�mja
ekonomisk utveckling.

8 �. Vid till�mpning av 4 � i den�

na artikel skall uttrycket "den nor�
mala singaporeanska inkomstskat�

ten f�r bolag eller en d�rmed j�m-

SFS 1991:1886

3453

�

SFS 1991:1886

to" shall be deemed to include

Singapore income tax which would

have been paid but for the exemp�

tion or reduction of tax granted un�

der the incentive provisions contai�

ned in Singapore laws designed to

promote economic development.

9. The provisions of paragraphs 7

and 8 shall apply until 31st Decem�

ber 1985. The competent authoriti�

es shall consult each other in order

to determine whether the provi�

sions of these paragraphs shall be
applicable after that date.

10. The graduated rate of Swe�

dish tax to be imposed on residents

of Sweden may be calculated as

though income or capital which un�

der this Convention, is exempted

from Swedish tax were included in

the amount of total income or capi�
tal.

Article XX

The competent authorities of the

Contracting States shall exchange

such information (being informa�

tion which is available under their

respective taxation laws in th e nor�

mal course of administration) as in

necessary for carrying out the

provisions of this Convention or

for the prevention of fraud or

underpayment of tax by reasons

other than fraud or for the admini�

stration of statutory provisions aga�

inst legal avoidance in relation to

the taxes which are the subject of

this Convention. Any information

so exchanged shall be treated as sec�

ret and shall not be disclosed to any

persons other than persons, inclu�

ding a court, concerned with the

assessment and collection of those

taxes or the determination of appe�

als in rela tion thereto. No informa�

tion shall be exchanged which

would disclose a ny trade secret or

trade process or which would be

contrary to public policy.

f�rlig inkomstskatt" anses innefat-'

ta singaporeansk inkomstskatt som

skulle ha erlagts, om inte befrielse

fr�n eller neds�ttning av skatt hade

medgivits enligt s�rskilda best�m�

melser i singaporeansk lagstiftning

avsedda att fr�mja ekonomisk ut-

veclding.

9 �. Best�mmelserna i 7 och 8 ��

skall till�mpas till den 31 december

1985. De beh�riga myndigheterna

skall �verl�gga i syfte att avg�ra om

best�mmelserna i dessa paragrafer

skall till�mpas efter detta datum.

10 �. Svensk progressiv skatt,

som p�f�res personer med hemvist

i Sverige, m� ber�knas efter den

skattesats, som skulle ha till�mpats,

om �ven s�dan inkomst eller f�r�

m�genhet som enligt detta avtal �r

undantagen fr�n svensk skatt inr�k�

nats i hela inkomsten eller f�rm��

genheten.

Artikel XX

De beh�riga myndigheterna i de

avtalsslutande staterna skall utbyta

s�dana upplysningar, som enligt re�

spektive skattelagar st�r till dessa

myndigheters f�rfogande under de�
ras sedvanliga tj�nsteut�vning och

som �r n�dv�ndiga f�r att till�mpa

best�mmelserna i detta avtal, f�r

att f�rebygga bedr�geri eller undan�

dragande av skatt p� annat s�tt �n

genom bedr�geri, och f�r att till�m�

pa givna f�reskrifter till f�rebyg�

gande av skatteflykt i fr�ga om

skatter som avses i de tta avtal. De

utbytta upplysningarna skall be�

handlas s�som hemliga och f�r icke

yppas f�r andra personer, befatt�

ningshavare vid domstolar inbe�

gripna, �n dem som handl�gger tax�

ering och uppb�rd av s�dana skat�

ter eller avg�r besv�r i anslutning

d�rtill. S�dana upplysningar f�r

emellertid icke utbytas, vilka skulle

r�ja aff�rshemlighet eller i n�rings�

verksamhet nyttjat f�rfaringss�tt

eller vilkas �verl�mnande skulle
strida mot allm�nna h�nsyn.

3454

�

Artide XXI

1. Citizens of one of the Contrac�

ting States shall not be subjected in

the other Contracting State to any

taxation or any requirement con�

nected therewith which is other or

more burdensome than the tax�

ation and connected requirements

to which citizens of that other Con�
tracting State in the same circum�

stances are or may be subjected.

This provision shall not be constru�

ed as obliging a Contracting State

to grant to citizens of the other

Contracting State not resident in
the first-mentioned

Contracting

State those personal allowances, re�

liefs and reductions for tax purpo�

ses which are by law available to
citizens of the first-mentioned
Contracting State.

2. The term "citizens" means

(a) in respect of Sweden all in�

dividuals possessing the citizenship
of Sweden and all legal persons,
partnerships, associations and
other entities deriving their status

as such from the law in force in

Sweden;

(b) in respect of Singapore all in�

dividuals possessing the citizenship

of Singapore and all legal persons,

partnerships, associations and

other entities deriving their status
as such from the law in force in
Singapore.

3. The taxation on a permanent

establishment which an enterprise
of one of the Contracting States has

in the other Contracting State shall

not be less favourably levied in that

other Contracting State than the

taxation levied on enterprises of
that other Contracting State carry�
ing on the same activities. This
provision shall not be construed as

obliging either of the Contracting

States to grant to residents of the

other Contracting State those per�

sonal allowances, reliefs and reduc�

tions for tax purposes which are by
law a vailable only to residents of

Artikel XXI

1 �. Medborgare i en av de avtals�

slutande staterna skall icke i den

andra avtalsslutande staten bli f�re�
m�l f�r n�gon beskattning eller n�

got d�rmed sammanh�ngande skat�

tekrav av annat slag eller mer tyng�

ande �n medborgarna i denna and�

ra avtalsslutande stat under samma

f�rh�llanden �r eller kan bli under�

kastade.

Vad nu sagts anses icke medf�ra

f�rpliktelse f�r n�gon av de avtals�

slutande staterna att medge med�

borgare i den andra avtalsslutande

staten, vilka icke �ger hemvist i den

f�rstn�mnda avtalsslutande staten,

personliga avdrag vid beskattning�

en, skattebefrielser och skattened-
s�ttningar, som enligt lag medges

medborgare i den f�rstn�mnda av�

talsslutande staten.

2 �. Uttrycket "medborgare" be�

tyder:

a) Betr�ffande Sverige alla fysis�

ka personer, som �ger svenskt med�
borgarskap, och alla juridiska per�

soner och andra sammanslutning�
ar, som bildats enligt g�llande

svensk lag.

b) Betr�ffande Singapore alla fy�

siska personer, som �ger singapore-
anskt medborgarskap, och alla juri�
diska personer och andra samman�

slutningar, som bildats enligt g�l�

lande singaporeansk lag.

3 �. Beskattningen av ett fast

driftst�lle, som ett f�retag i en av de
avtalsslutande staterna har i den
andra avtalsslutande staten, skall i
denna andra stat icke vara mindre
f�rdelaktig �n beskattningen av f��
retag i den andra avtalsslutande
staten, som bedriver samma verk�

samhet.

Vad nu sagts anses icke medf�ra

f�rpliktelse f�r n�gon av de avtals�

slutande staterna att medge perso�

ner med hemvist i den andra avtals�

slutande staten personliga avdrag

vid beskattningen, skattebefrielser

och skatteneds�ttningar, som enligt

SFS 1991:1886

3455

�

SFS 1991:1886

3456

the first-mentioned

Contracting

State.

4. Enterprises of one of the Con�

tracting States, the capital of which

is wholly o r partly owned or con�

trolled, directly or indirectly, by

one or more residents of the other

Contracting State, shall not be

subjected in the first-mentioned

Contracting State to any taxation

or any requirement connected

therewith which is other or more
burdensome than the taxation and

connected requirements to which

other similar enterprises of the

first-mentioned Contracting State

are or may be subjected.

5. In this Article the term "tax�

ation" means taxes which are the

subject of this Convention.

Article XXII

1. Where a resident of one of the

Contracting States considers that

the actions of one or both of the

Contracting States has resulted or

will result for him in taxation not in

accordance with this Convention,

he may, notwithstanding the reme�

dies provided by the national laws

in force in the Contracting States,

present his case to the competent

authority of the Contracting State

of which he is a resi dent.

2. The competent authority shall

endeavour, if the objection appears

to it to be justified and if i t is not

itself able to arrive at an appropri�

ate solution, to resolve the case by

mutual agreement with the compe�

tent authority of the other Contrac�

ting State, with a view to the avoi�

dance of taxation not in accordance

with this Convention.

3. The competent authorities of

the Contracting States shall endea�

vour to resolve by mutual agre�

ement any difficulties or doubts

arising as to the interpretation or

application of this Convention.

lag medges personer med hemvist i

den f�rstn�mnda avtalsslutande

staten.

4 �. F�retag i en av de avtalsslu�

tande staterna, vilkas kapital helt

eller delvis �ges eller kontrolleras,

direkt eller indirekt, av en eller fle�

ra personer med hemvist i den and�

ra avtalsslutande staten, skall icke i

den f�rstn�mnda avtalsslutande

staten bli forem�l f�r n�gon be�

skattning eller n�got d�rmed sam�

manh�ngande skattekrav, som �r

av annat slag eller mer tyngande �n

den beskattning och d�rmed sam�

manh�ngande skattekrav, som and�

ra liknande foretag i denna f�rst�

n�mnda stat �r eller kan bli under�

kastade.

5 �. I denna artikel �syftar uttryc�

ket "beskattning" skatter, som av�

ses i detta avtal.

Artikel XXII

1 �. N�r en person med hemvist i

en av de avtalsslutande staterna g�r

g�llande, att i en avtalsslutande stat

eller i b�da staterna vidtagits �tg�r�

der, som f�r honom medf�rt eller

kommer att medf�ra en mot detta

avtal stridande beskattning, �ger

han utan att detta p�verkar hans

r�tt att anv�nda sig av de r�ttsme�

del som finns i dessa staters interna

r�ttsordning g�ra framst�llning i

saken hos den beh�riga myndighe�

ten i den avtalsslutande stat, d�r

han �ger hemvist.

2 �. Om denna beh�riga myndig�

het finner framst�llningen grundad

men ej sj�lv kan f� till st�nd en

tillfredsst�llande l�sning, skall

myndigheten s�ka l�sa fr�gan ge�

nom �msesidig �verenskommelse

med den beh�riga myndigheten i

den andra avtalsslutande staten i

syfte att undvika en mot detta avtal

stridande beskattning.

3 �, De beh�riga myndigheterna i

de avtalsslutande staterna skall ge�

nom �msesidig �verenskommelse

s�ka avg�ra sv�righeter eller

tvivelsm�l som uppkommer r�ran�

de tolkningen eller till�mpningen

�

They may als o consult together for

the elimination of double taxation

in cases not provided for in this

Convention.

4. The competent authorities of

the Contracting States may com�

municate with each other directly

for the purpose of reaching an agre�

ement in the sense of the preceding

paragraphs.

Article XXIII

1. This Convention shall come

into force-

(a) in Sweden:

after ratification by His Majesty,

the King of Sweden, with the con�

sent of the Riksdag;

(b) in Singapore:

when the Minister responsible

has by order declared that this

Convention shall have effect.

2. The Contracting States shall

notify each other on the completion

of the requirements mentioned in

paragraph 1 and such notification

shall take place in Singapore as

soon as possible.

3. Upon exchange of such notifi�

cation this Convention shall have

effect:

(a) in the case of Sweden:

in respect of income derived on

or after 1st January, 1966, and, as

regards the State capital tax, in res�

pect of tax which is asse ssed in or

after the year 1967;

(b) in the case of Singapore:

for any year of assessment begin�

ning on or after 1st January, 1967.

Article XXIV

This Convention shall continue

in eff ect indefinitely, but either of

the Contracting States may, on or

before 30th June in any calendar

year not earlier than 1970, give to

the other Contracting State through

diplomatic channels written notice

of termination and, in such event,

this Convention shall cease to be

effective-

(a) in the case of Sweden:

in respec t of income derived on

109-SFS 1991

av detta avtal. De kan �ven �ver�

l�gga i syfte att undanr�ja dubbel�

beskattning i s�dana fall som ej om�

fattas av detta avtal.

4 �. De beh�riga myndigheterna i

de avtalsslutande staterna kan tr�

da i direkt f�rbindelse med varand�

ra f�r att tr�ffa �verenskommelse i

de fall som angivits i f�reg�ende

paragrafer.

Artikel XXIII

1 �. Detta avtal tr�der i kraft

a) i Sverige efter ratifikation av

Hans Majest�t Konungen av Sveri�

ge med riksdagens samtycke och

b) i Singapor e n�r vederb�rande

minister har forordnat, att avtalet

skall till�mpas.

2 �. De avtalsslutande staterna

skall underr�tta varandra n�r �tg�r�

der enligt 1 � vidtagits. S�dana

meddelanden skall utv�xlas i Singa�

pore snarast m�jligt.

3 �. Sedan dessa meddelanden

utv�xlats, till�mpas avtalet:

a) I Sverige: Betr�ffande in�

komst, som f�rv�rvats den 1 janua�

ri 1966 eller senare, samt, s�vitt av�

ser den statliga f�rm�genhetsskat�

ten, i fr�ga om skatt, som utg�r p�

grund av taxering �r 1967 eller se�

nare �r.

b) I Singapore: Betr�ffande taxe�

rings�r, som b�ljar den 1 januari

1967 eller senare.

Artikel XXIV

Detta avtal f�rblir i kraft utan

tidsbegr�nsning, men env ar av de

avtalsslutande staterna �ger att -

senast den 30 juni under ett kalen�

der�r, dock icke tidigare �n �r 1970

- p� diplomatisk v�g skriftligen

upps�ga avtalet hos den and ra av�

talsslutande staten. I h�ndelse av

s�dan upps�gning upph�r avtalet

att g�lla:

a) I Sverige: Betr�ffande in�

komst, som f�rv�rvas den 1 januari

SFS 1991:1886

3457

�

SFS 1991:1886

or after 1st January in the calendar

year next following that in which

such notice is given, and as regards

capital tax, in respect of tax assess�

ed in or after the second calendar

year next following that in which

such notice is given;

(b) in the case of Singapore:

for any year of assessment begin�

ning on or after 1st January in the

second calendar year next following

that in which such notice is given.

IN WITNESS WHEREOF the

undersigned being duly authorised

thereto have signed this Conven�

tion.

Done at Singapore, this 17th day

of June of the year one thousand

nine hundred and sixty-eight in

duplicate in the English language.

For the Government of the King�

dom of Sweden

A. Lewenhaupt

kalender�ret n�rmast efter det upp�

s�gningen �gde rum eller senare,

samt, s�vitt avser f�rm�genhets�

skatt, i fr�ga om skatt, som utg�r p�

grund av taxering under andra ka�

lender�ret efter det upps�gningen

�gde rum eller senare.

b) I Singapore: Betr�flFande vaije

taxerings�r, som b�rjar den 1 ja�

nuari andra kalender�ret efter det

upps�gningen �gde rum eller sena�

re.

Till bekr�ftelse h�r� har under�

tecknade, d�rtill vederb�rligen be�

myndigade, undertecknat detta av�

tal.

Som skedde i Singapore den 17

juni 1968 i tv� exemplar p� engels�

ka spr�ket.

F�r Konungariket Sveriges regering

A. Lewenhaupt

For the Government of the Repub�

lic of Singapore

Goh Keng Swee

F�r Republiken Singapores rege�

ring

Goh Keng Swee

Bilaga 2

(�vers�ttning)

3458

In pursuance of paragraphs 5, 6

and 9 of Artide XIX of the Con�

vention between the Government

of the Kingdom of Sweden a nd the
Government of the Republic of

Singapore for the avoidance of

double taxation and the prevention

of fiscal evasion with respect to tax�

es on income and capital, signed in

Singapore on 17th June 1968 and

amended by the Protocol which

was signed in Singapore on 28th

September 1983,1 have the honour

to propose that: -

(a) the provisions of paragraph 5

of Article XIX concerning the rate

of Swedish tax credit to be allowed

for dividends and interest derived

from Singapore shall apply for a pe�

riod of ten years following th e ex-

I enlighet med artikel XIX �� 5, 6

och 9 i avtalet mellan Konungari�

ket Sveriges regering och Republi�

ken Singapores regering f�r undvi�

kande av dubbelbeskattning och

f�rhindrande av skatteflykt betr�f�

fande skatter p� inkomst och f�r�

m�genhet, som undertecknades i

Singapore den 17 juni 1968 och

som �ndrats genom det protokoll

som undertecknades i Singapore

den 28 september 1983, har jag
�ran f�resl� att

a) best�mmelserna i artikel XIX

� 5 betr�ffande de belopp med

vilka avr�kning skall medges fr�n

svensk skatt p� utdelning och r�nta

som uppburits fr�n Singapore skall

till�mpas under en tidrymd av tio

�

SFS 1991:1886

piry of the period of validity on

31st December 1990. However, if

from the Swedish tax, in respe ct of

the dividends paid after 31st De�

cember 1991, a standard deduction

of 10 per cent of the gross amount

of the dividends is given under

Swedish internal law the said para�

graph is to b e interpreted in such a

way to g ive the taxpa yer a right to

an additional credit of 5 per cent of

the net amount of the dividends re�

ceived;

(b) where royalties as defined in

paragraph 2 of Article IX are de�

rived by a resident of Sweden from

sources within Singapore, 50 per

cent of the amount of such royalties

shall be exempt from Swedish tax

as provided in paragraph 6 of Artic�

le XIX for a further period of ten

years following the expiry of the pe�

riod of validity on 31st December

1990;

of Article XIX con cerning the me�

aning of the terms "Singapore tax

payable" and "normal corporate

income tax in Singapore or an inco�

me tax comparable thereto" for the

purposes of paragr aphs 3 and 4 of

Article XIX shall apply for a fur�

ther period of one year follow ing

the expiry of the peri od of validity

on 31st December 1990;

(d) the provisions of paragraph 9

of Article XIX which relates to the

following incentive provisions con�

tained in the following Sections of

the Singapore Economic Expansion

Incentives (Relief from Income

Tax) Act: -

Section 13

Exemption from tax on the inco�

me of pioneer companies.

Section 19

Section 19 makes applicable the

provisions of Section 13 to pioneer

service companies.

�r efter utg�ngen av giltighetsperio�

den den 31 december 1990. Dock

skall, s�vitt avser utdelning som de�

las ut efter den 31 december 1991, i

fall d� en generell avr�kning

medges fr�n svensk skatt med tio

procent av utdelningens bruttobe�

lopp enligt svensk intern lagstift�

ning n�mnda paragraf f�rst�s p�

det s�ttet att den skattskyldige er�

h�ller en ytterligare avr�kning med

fem procent av den mottagna utdel�

ningens nettobelopp;

b) i de fall royalty som anges i

artikel IX � 2 uppb�rs av person

med hemvist i Sveri ge fr�n k�lla i

Singapore, skall 50 procent av ro-

yaltybeloppet vara undantaget fr�n

svensk skatt som anges i artikel

XIX � 6 under ytterligare en tid�

rymd av tio �r efter utg�ngen av

giltighetsperioden den 31 december

1990;

c) de best�mmelser som anges i

artikel XIX � 9 betr�ffande bety�

delsen av uttrycken "singaporeansk

skatt" och "den normala singap o-

reanska inkomstskatten f�r bolag

eller en d�rmed j�mf�rli g inkomst�

skatt" skall vid till�mpningen av

artikel XIX �� 3 och 4 g�lla under

ytterligare en tidrymd av ett �r r�k�

nat fr�n utg�ngen av giltighetspe�

rioden den 31 de cember 1990;

d) de best�mmelser som anges i

artikel XIX � 9 s�vitt de h�nf�r sig

till f�ljande best�mmelser i f�ljan�

de paragrafer i singaporeansk lag�

stiftning om l�ttnader i inkomstbe�

skattningen [the Singapore Econo�

mic Expansion Incentives (Relief

from Income Tax) Act]:

�13

Skattebefrielse f�r inkomst av

pionj�rf�retag.

�19

� 19 utvidgar till�mpningen av

best�mmelserna i � 13 ti ll tj�nstep-

roducerande pionj�rf�retag.

3459

�

SFS 1991:1886

Section I9B(5)

Concessionary tax rate of not less

than 10%, as Minister may specify,

on income of a post-pioneer com�

pany for a period not exceeding 5

years. With effect from Year of As�

sessment 1991, this was extended

to 10 years.

3460

Section 24(5)

Exemption from tax on the incre�

mental expansion income of an ex�

panding enterprise.

Section 28

Section 28 makes applicable the

provisions of Section 24(5) to ex�

panding service companies.

Section 39(3)

Exemption from tax on 90% of

the qualifying export profits of an

export enterprise. (Tax relief peri�

od ranges from 3 years to 15 years

as stipulated under Section 32).

Section 44F(2)

Exemption from tax on 90% of

the qualifying export income of an

export service company.

Section 51(2)

Exemption from tax on one-half

of the incremental export income

qualifying for relief, of an interna�
tional trading company.

Section 72

[Section 72 makes applicable the

provisions of Sections 53(3) and

53(6) to a company enjoying In�

vestment Allowance incentive].

Any amount of chargeable income

made exempt by an amount of in�

vestment allowance, to be credited

to an exempt dividend account for

purposes of declaring exempt divi�

dends, except dividends on prefer�

ential shares.

� 19B(5)

Ang�ende beviljandet av en f�r�

m�nlig skattesats som fastst�lls av

ministern, dock ej understigande

tio procent, f�r inkomster som

f�rv�rvas av f�retag efter det att

f�retaget f�rlorat sin pionj�rstatus.

Beskattningen enligt denna f�r�

m�nliga skattesats sker under en

tidsperiod av h�gst fem �r, dock

fr�n och med taxerings�ret 1991,

tio �r.

�24(5)

Skattebefrielse avseende inkomst

av expansions�kning hos ett expan�

derande f�retag.

�28

� 28 utvidgar till�mpningen av

best�mmelserna i � 24(5) till tj�ns-

teproducerande expanderande f��

retag.

� 39(3)

Skattebefrielse f�r 90 procent av

kvalificerande exportinkomster hos

exportf�retag. (Perioden f�r denna

skattebefrielse varierar fr�n tre till

15 �r enligt �32).

� 44F(2)

Skattebefrielse f�r 90 procent av

kvalificerande exportinkomster hos

tj�nsteproducerande exportf�retag.

�51(2)

Skattebefrielse f�r h�lften av den

exportinkomst�kning hos ett inter�

nationellt handelsf�retag som kva�

lificerar f�r denna befrielse.

�72

(� 72 utvidgar till�mpningen av

best�mmelserna i �� 53(3) och

53(6) till bolag som erh�ller s�rskilt

investeringsavdrag). Dessa regler

inneb�r att i annat fall skattepliktig

inkomst f�rv�rvad av bolag som

h�rigenom blir skattefri kan delas

ut av bolaget utan vidare skatte�

konsekvenser (detta g�ller ej ut�

delning p� preferensaktier).

�

Section 81(2)

Exemption from tax on one-half

of the qualifying export income of a

warehousing or servicing company.

(Tax relief period is 5 years from its

commencement day).

Section 89(2)

Exemption from tax on one-half

of the qualify ing income from the

provision of consultancy services

on approved overseas projects of a

consultancy company or consul�

tancy firm. "Consultancy services"

is defined in Sec tion 85. (Tax relief

period is 5 years from its com�

mencement date);

so far as they were in force on,

and have not been modified since

31st December 1990, or have been

modified only in minor respec ts so

as not to affect their general charac�

ter shall apply for a further period

from 1st January 1992 up to 31st

December 2000; and

(e) the competent authorities

shall consult each other in order to

determine whether the periods in

sub-paragraphs (a), (b) and (d)

above shall be further extended.

In the event of these proposals

being acceptable to you, this letter

together with your letter accepting

the proposals shall constitute an

agreement betw een the competent

authorities of the Government of

the Kingdom of Sweden and of the

Government of the Republic of

Singapore for the purposes of para�

graphs 5, 6 and 9 of Article XIX.

I avail myself of this opportunity,

Sir, to rene w to you the assurance

of my highest consideration.

Dated at Singa pore this 7th day of

June 1991.

TAN BOEN ENG

Senior Deputy Commissioner of

Inland Revenue

Republic of Singapore

�81(2)

Skattebefrielse for h�lften av

kvalificerande exportinkomst som

f�rv�rvas av bolag som bedriver

lagrings-, magasinerings- eller tj�n-

steproducerande verksamhet. (Pe�

rioden for denna skattebefrielse

uppg�r till fem �r fr�n det att verk�

samheten p�b�ljades).

� 89(2)

Skattebefrielse f�r h�lften av

kvalificerande inkomst som best�r

av provisioner p� konsulttj�nster

avseende vissa godk�nda utl�ndska

projekt som utf�rs av konsultfirma.

Vad som f�rst�s med "konsulttj�n�

ster" definieras i � 85. (Perioden

f�r denna skattebefrielse uppg�r till

fem �r fr�n det att verksamheten

p�b�ljades);

i den m�n dessa best�mmelser

var i kraft den 31 decembe r 1990

och d�refter inte �ndrats eller �nd�

rats endast i mindre betydelsefulla

h�nseenden utan att deras all�

m�nna inneb�rd p�verkats, skall

g�lla under ytterligare en tidrymd

ft�n den 1 januari 1992 till och med

den 31 december 2000; och

e) de beh�riga myndigheterna

skall �verl�gga med varandra i syfte

att best�mma om de under punk�

terna a), b) och d) ovan angivna

tidrymderna skall utstr�ckas ytter�

ligare.

Om dessa f�rslag kan godtas av

Er, utg�r detta brev samt Ert brev,

varigenom f�rslagen godtas, en

�verenskommelse enligt artikel

XIX �� 5, 6 och 9 mellan Konunga�

riket Sveriges regerings och Repub�

liken Singapores regerings beh�riga

myndigheter.

Jag har etc.

Undertecknat i Singapore den 7

juni 1991.

TAN BOEN ENG

Senior Deputy Commissioner of

Inland Revenue

Republic of Singapore

SFS 1991:1886

3461

�

SFS 1991:1886

(�vers�ttning)

I have the honour to acknow�

ledge receipt of your letter of the

7th day of June 1991 which reads as

follows:

"In pursuance of

para�

graphs 5, 6 and 9 of Article XIX."

I h ave the honour to inform you

that the foregoing proposals are ac�

ceptable to me and that your letter

of the 7th day of June 1991 and this

letter, shall together constitute an

agreement between the competent

authorities of the Government of

the Republic of Singapore and the

Government of the Kingdom of

Sweden for the purpose of para�

graphs 5, 6 and 9 of,Article XIX.

I avail myself of this opportunity,

Sir, to renew to you the assurance

of my highest consi deration.

Jag har �ran erk�nna mottagan�

det av Ert brev daterat den 7 juni

1991, vilket har f�ljande lydelse:

"I enlighet med

beh�riga

myndigheter."

Jag har �ran meddela Er, att jag

godtar ovanst�ende f�rslag och att

Ert brev daterat den 7 juni 1991

och f�revarande brev tillsammans

utg�r en �verenskommelse enligt

artikel XIX �� 5, 6 och 9 mellan

Republiken Singapores regerings

och Konungariket Sveriges rege�

rings beh�riga myndigheter.

Jag har etc.

Dated at Stockholm this 28th day

of June 1991.

Stefan Ersson

Director

International Tax Department

Ministry of Finance

Kingdom of Sweden

Undertecknat i Stockholm den 28

juni 1991.

Stefan Ersson

Departementsr�d

Enheten f�r internationella skatte�

fr�gor

Finansdepartementet

Konungariket Sverige

�

;

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Mervärdesskattelag (1994:200)
Skatteförfarandelag (2011:1244)

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