SFS 1992:1196

Start / Skatterätt / Lag (1992:1196) om dubbelbeskattningsavtal mellan Sverige och Mexiko / SFS 1992:1196

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                     </style> <div id="page1-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 Lag Utkom fr�n trycket oni dubbelbeskattningsavtal mellan Sverige ocb Mexiko; den 18 december 1992 Utf�rdad den 10 december 1992. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal for att undvika dubbelbeskattning och f�rhindra skatte� flykt betr�fifande skatter p� inkomst som Sverige och Mexiko underteckna� de den 21 september 1992 skall, tillsammans med det protokoll som �r fogat till avtal et och som utg�r en del av detta, g�lla som lag h�r i landet. Avtalet �r avfattat p� spanska och engelska. B�da texterna har samma giltighet. Den engelska texten framg�r av bilaga till denna lag. Den spanska texten skall kung�ras genom publicering i Sveriges internationella �verens� kommelser (S�). 2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa medf�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�religga. 3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt avtalet beskattas endast i Mexiko skall s�dan inkomst inte tas med vid taxeringen i Sverige. Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar CARL BILDT ANNE WIBBLE (Finansdepartementet) 2836 ' Prop. 1992/93:45, bet. 1992/ 93: SkU4, rskr. 1992/93:80, � </div> <div id="page2-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 CONVENTION BETWEEN THE KINGDOM OF SWEDEN AND THE UNITED MEXICAN STATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Kingdom of Sweden and the United Mexican States, desiring to conclude a Con� vention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with re� spect to Taxes on Income, have agreed as fol� lows: Bilaga (�vers�ttning) AVTAL MELLAN KONUNGARIKET SVERIGE OCH MEXIKOS F�RENTA STATER F�R ATT UNDVIKA DUBBELBESKATTNING OCH F�RHINDRA SKATTEFLYKT BETR�FFANDE SKATTER P� INKOMST Konungariket Sverige och Mexikos F�renta Stater, som �nskar ing� ett avtal f�r att und� vika dubbelbeskattning och f�rhin dra skatte� flykt betr�ffande skatter p� inkomst, har kom� mit �verens om f�ljande: Artide 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da av� talsslutande staterna. Artide 2 Taxes covered (1) The taxes to which this Convention shall apply are: (a) In Mexico: (i) the income tax; and (ii) the assets tax; (hereinafter referred to as "Mexican tax"); (b) in Sweden: (i) the State income tax (den statliga in� komstskatten), including the sailors' tax (sj�mansskatten) and the cou� pon tax (kupongskatten); (ii) the special income tax on non-resi� dents (s�rskild inkomstskatt f�r utomlands bosatta); (iii) the special income tax on non-resi� dent entertainers and artistes (s�rskild inkomstskatt f�r utom� lands bosatta artister m.fl.); and Artikel 2 Skatter som omfattas av avtalet 1. De skatter p� vilka detta avtal till�mpas �r a) i Mexiko: 1) inkomstskatten, och 2) minimiskatten p� bolagstillg�ngar (the assets tax); (i det f�ljande ben�mnda "mexi� kansk skatt"); b) i Sverige: 1) den statliga inkomstskatten, sj�� mansskatten och kupongskatten d�ri inbegripna, 2) den s�rskilda inkomstskatten f�r utomlands bosatta, 3) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl,, och 2837 � </div> <div id="page3-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (iv) the communal income tax (den kommunala inkomstskatten); (hereinafter referred to as "Swedish tax"). (2) The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the taxes referred to in paragraph (I). The com� petent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their re� spective taxation laws. 4) den kommunala inkomstskatten (i det f�ljande ben�mnda "svensk skatt"). 2. Avtalet till�mpas �ven p� skatter av sa mma eller i huvudsa k likartat slag, som efter under� tecknandet av detta avtal p�f�rs vid sidan av eller i st�llet f�r d e skatter som anges i punkt 1. De beh�riga myndigheterna i de avtalsslu� tande staterna skall meddela varandra de v� sentliga �ndringar som vidtagits i respektive skattelagstiftning. Artide 3 General definitions (1) For the purposes of this Convention, unless the context otherwise requires: (a) the term "Mexico" means the United Mexican States; when used in a geo� graphical sense, it includes the territory of the United Mexican States; as well as the integrated parts of the Federation; the islands, including the reefs and cays in the adjacent waters; the islands of Guad� alupe and Revillagigedo; the continental shelf and the seabed and sub-soil of the islands, cays and reefs; the waters of the territorial seas to the extent and limits es� tablished by international law and the in� land waters; and the air space of the national territory to the extent and condi� tions established by the international law; (b) the term "Sweden" means the Kingdom of Sweden and, when used in a geograph� ical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law ex� ercises sovereign rights or jurisdiction; Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder annat, har vid till�mpningen av de tta avtal f�ljande uttryck nedan angiven betydelse: a) "Mexiko" �syftar Mexikos F�renta Sta� ter; och innefattar n�r uttrycket anv�nds i geografisk betydelse, Mexikos F�renta Staters territorium likv�l som de integre� rade delarna av federationen; �arna inne� fattande reven och bankarna i de till �arna angr�nsande vattenomr�dena; �arna Guadalupe och Revillagigedo, kontinentalsockeln och havsbotten samt �arnas, bankarnas och revens underlag; territorialvattnets utstr�ckning i �verens� st�mmelse med folkr�tten samt inre vat� ten; och luftrummet �ver det nationella territoriet i den utstr�ckning och p� det s�tt som f�ljer av folkr�tten; b) "Sverige" �syftar Konungariket Sverige och innefattar n�r uttrycket anv�nds i geografisk betydelse, Sveriges territo� rium, Sveriges territorialvatten och andra havsomr�den �ver vilka Sverige, i �ver� ensst�mmelse med folkr�tten, ut�var su� ver�na r�ttigheter eller jurisdiktion; 2838 � </div> <div id="page4-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (c) the terms "a Contracting State" and "the other Contracting State" mean Mexico or Sweden, as the context requires; (d) the term "person" includes an individual, a company and any other body of per� sons; (e) the term "company" means any body cor� porate or any entity which is treated as a body corporate for tax purposes; (f) the terms "enterprise of a Contracting State" and "enterprise of the other Con� tracting State" mean respectively an en� terprise carried on by a resident of a Con� tracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term "international traffic" means any transport by a ship or aircraft oper� ated by an e nterprise which has its place of effective management in a Contracting State, except when th e ship or aircraft is operated solely between places in the other Contracting State; (h) the term "nationals" means: (i) all individuals possessing the nation� ality of a Contracting S tate; (ii) all legal persons, partnerships and associations deriving their status as such from the laws in force in a Con� tracting State; (i) the term "competent authority" means: (i) in Mexico, the Ministry of Finance and Public Credit; and (ii) in Sweden, the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the pur� poses of this Conven tion. (2) As regards the application of the Conven� tion by a Con tracting State, any term not de� fined therein shall, unless t he context other� wise requires, have the meaning which it has c) "en avtalsslutande stat" och "den andra avtalsslutande staten" �syftar Mexiko el� ler Sverige, beroende p� sammanhanget; d) "person" inbegriper fysisk perso n, bolag och annan sammanslutning; e) "bolag" �syftar juridisk person eller an� nan som vid beskattningen behandlas s� som juridisk person ; f) "f�retag i en avtalsslutande stat" och "f�retag i den andra avtalsslutande sta� ten" �syftar f�retag som bedrivs av per� son med hemvist i en avtalsslutande stat respektive f�retag som bedrivs av person med hemvist i den andra avtalsslutande staten; g) "internationell trafik" �syftar transport med skepp eller luftfartyg som anv�nds av f�retag som har sin verkliga ledning i en avtalsslutande stat utom d� skeppet el� ler luftfartyget anv�nds uteslutande mel� lan platser i den andr a avtalsslutande sta� ten; h) "medborgare" �syftar: 1) alla fysiska personer som �r medbor� gare i en avtalsslutande stat, 2) alla juridiska personer, handelsbo� lag och andra sammanslutningar som bildats enligt den lagstiftning som g�ller i en avtalsslutande stat; i) "beh�rig myndighet" �syftar: 1) i Mexiko, finansdepartementet "the Ministry of Finance and Public Cre� dit"; och 2) i Sverige, finansministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mp� ningen av detta avtal. 2. D� en avtalsslutande stat till�mpar avtalet anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avta� let ha d en betydelse som uttrycket har enligt 2839 � </div> <div id="page5-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 under the law of that State concerning the taxes to which the Convention applies . den statens lagstiftning i fr�ga om s�dana skat� ter p� vilka avtalet till�mpas. Artide 4 Resident (1) For the purposes of this Convention, the term "resident of a Con tracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domi� cile, residence, place of management or any other criterion of a similar nature, provided, however, that this term does not include any person who is liable to tax in that State in re� spect only of income from sources in that State. (2) Where by reason o f the provisions of para� graph (1) an individual is a resident of both Contracting States, then his status shall be de� termined as follows: (a) He shall be deemed to be a resident of the State in which he has a perman ent home available to him; if he has a permanent home available to him in both St ates, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (c entre of vital interests); (b) if the St ate in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the Sta te in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) if he is not a national of either State, or if he according to the domestic laws of Sweden, is considered to be a national of both States, the competent authorities of Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal �syftar ut� trycket "person med hemvist i en avtalsslu� tande stat" person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av hemvist, bos�ttning, plats f�r f�retagsledning eller annan liknande omst�ndighet. D�rvid iakttas emellertid att uttrycket inte inbegriper person som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslutande staterna, best�ms hans hemvist p� f�ljande s�tt: a) Han anses ha hemvist i den st at d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hem� vist i den stat med vilken hans person liga och ekonomiska f�rbindelser �r starkast (centrum f�r levnadsintressena); b) om det inte kan avg�ras i vilke n stat han har centrum f�r sina levnadsintressen el� ler om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�rfogande, anses han ha hemvist i den stat d�r han stadigvarande vistas; c) om han stadigvarande vistas i b�da sta� terna eller om han inte vistas stadigva� rande i n�gon av dem, anses han ha h em� vist i den stat d�r han �r medborgare; d) om han inte �r medborgare i n�gon stat, eller om han enligt svensk lag skall be� traktas som medborgare i b�da staterna, avg�r de beh�riga myndigheterna i de av- 2840 � </div> <div id="page6-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 the Contracting States shall settle the question by mutual agreement. (3) Where by reason of the provisions of para� graph (1) a person other than an individual is a res ident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated. talsslutande staterna fr�gan genom �mse� sidig �verenskommelse. 3. D� p� gru nd av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses personen i fr�ga ha hemvist i den stat d�r den har sin verkliga ledning. Artide 5 Permanent establishment (1) For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the busi� ness of an enterprise is wholly or partly carried on. Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar ut� trycket "fast driftst�lle" en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken e tt f�retags verksamhet helt eller delvis bedrivs. (2) The term "permanent establishment" in� 2. Uttrycket "fast driftst�lle" innefattar s�r- cludes especially: skilt: (a) a place of man agement; a) plats f�r f�retagsledning. (b) a branch; b) filial. (c) an office; c) kontor, (d) a factory; d) fabrik. (e) a workshop; and e) verkstad, och (f) a mine, an oil or gas well, a quarry or any f) gruva, olje- eller gask�lla, stenbrott eller other place of extraction of natural re- annan plats f�r utvinning av naturtill- sources. (3) The term "permanent establishment" like� wise encompasses a building site, a construc� tion, assembly or installation project or super� visory activities in connection therewith, but only where such site, project or activities con� tinue for a period of more than six months. (4) Notwithstanding the preceding provisions of this Article, the term "permanent establish� ment" shall be deemed not to include; (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; gangar. 3. Uttrycket "fast driftst�lle" innefattar �ven byggnads-, anl�ggnings-, monterings- eller in� stallationsverksamhet eller tillsynsverksamhet i ansl utning d�rtill, men endast om verksam� heten p�g�r under en tidrymd som �verstiger sex m�nader. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket "fast driftst�lle" inte innefatta: a) anv�ndningen av anordningar uteslu� tande f�r lagring, utst�llning eller utl�m� nande av f�retaget tillh�riga varor, 2841 � </div> <div id="page7-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods o r merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fbc ed place o f busi� ness solely for the purpose of purchasing goods or merchandise or of collecting in� formation, for the enterprise; (e) the maintenance of a fixed place of busi� ness solely for the purpose of advertising, for the supply of information, for scientific research, for preparations relat� ing to the placement of loans, or for sim� ilar activities, which have a preparatory or auxiliary character, for the enterprise; (f) the maintenance of a fixed place of busi� ness solely for any combination of ac tivi� ties mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character. (5) Notwithstanding the provisions of para� graphs (1) and (2), where a person - other than an agent of an independent status to whom paragraph (7) applies - is acting on behalf of an enterprise and has, and habitually exer� cises, in a Contracting State an authority to conclude contracts in the name of the enter� prise, that enterprise shall be deemed to have a permanent establishment in that State in re� spect of any activities which that person under� takes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph (4) which, if exercised through a fixed place of business, would not make this b) innehavet av ett f�retaget tillh�rigt varu� lager uteslutande f�r lagring, utst�llning eller utl�mnande, c) innehavet av ett f�retaget tillh�rigt varu� lager uteslutande f�r bearbetning eller f�r�dling genom annat f�retags f�rsorg, d) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r ink�p av varor eller inh�mtande av upplysningar f�r f�retaget, e) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r att ombe� s�rja reklam, meddela upplysningar, be� driva vetenskaplig forskning, vidta f�rbe� redelser f�r placering av l�n eller bedriva annan liknande verksamhet som �r av f�rberedande eller bitr�dande art f�r f�retaget, f) innehavet av en stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att kombinera verksamheter som anges i punkterna ae, under f�ruts�ttning att hela verksamheten som bedrivs fr�n den stadigvarande platsen f�r aff�rsverksam� het p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 5. Om en person - som inte �r s�dan obe� roende representant p� vilken punkt 7 til l�m� pas - �r verksam i en avtalsslutande stat f�r ett f�retag samt i en avtalsslutande stat har och d�r regelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag - utan hinder av best�mmelserna i punkterna 1 och 2 - ha fast driftst�lle i denna stat betr�f� fande varje verksamhet som denna person be� driver f�r f�retaget. Detta g�ller dock inte om den verksamhet som denna person bedriver �r begr�nsad till s�dan som anges i punkt 4 och som - om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet - inte skulle g�ra 2842 � </div> <div id="page8-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 fixed place of business a pe rmanent establish� ment under the provisions of that paragraph. (6) Notwithstanding the preceding provisions of this A rticle, an insurance enterprise which is a resident of a Contracting State shall, ex� cept in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a representative who is employed or carries on business in that other State, other than an agent of an independent status to whom paragraph (7) applies. (7) An enterprise of a Contracting State shall not be deemed to have a permanent establish� ment in the other Contracting State merely be� cause it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, pro� vided that such persons are acting in the ordin� ary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that en� terprise, he will not be considered an agent of an in dependent status within the meaning of this paragraph. (8) The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the o ther Contracting State, or which carries on business in that other State (whether through a per� manent establishment or otherwise), shall not of itse lf constitute either company a perman� ent establishment of the other. denna stadigvarande plats f�r aff�rsverksam� het till fast driftst�lle enligt best�mmelserna i n�mnda punkt. 6. Utan hinder av f�reg�ende best�mmelser i denna artikel anses f�rs�kringsf�retag i en av� talsslutande stat, utom vad g�ller �terf�rs�k� ring, ha fast driftst�lle i den andra avtalsslu� tande staten, om det uppb�r premier fr�n denna andra stats territorium eller f�rs�krar d�r bel�gna risker genom en anst�lld represen� tant eller en representant som bedriver r�relse i d enna andra stat och som inte �r en s�dan oberoende representant p� vilken punkt 7 till- l�mpas. 7. F�retag i en avtalsslutande stat anses inte ha fast driftst�lle i den andra avtalsslutande sta� ten endast p� den grund att f�retaget bedriver aff�rsverksamhet i denna stat genom f�rmed� ling av m�klare, kommission�r eller annan oberoende representant, under f�ruts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. N�r s�dan representant be� driver sin verksamhet uteslutande eller n�stan uteslutande f�r f�retagets r�kning, anses han emellertid inte s�som s�dan oberoende repre� sentant som avses i den na punkt. 8. Den omst�ndigheten att ett bolag med hem� vist i en avtalsslutande stat kontrollerar eller kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denn a andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�gotdera bolaget utg�r fast driftst�lle f�r det andra. Artide 6 Income from immovable property (1) Income derived by a resident of a Contract� ing State from immovable property (including income from agriculture or forestry) situated Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en av� talsslutande stat f�rv�rvar av fast egendom (d�ri inbegripen inkomst av lantbruk eller 2843 � </div> <div id="page9-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 in the other Contracting State may be taxed in that other State. (2) The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in a g� riculture and forestry, rights to which the pro� visions of general law respecting landed prop� erty apply, buildings, usufruct of immovable property and rights to variable or fixed pay� ments as consideration for the working of, or the right to work, mineral deposits, sources and other naturalTesources; ships, boats and aircraft shall not be regarded as immovable property. (3) The provisions of paragraph (1) shall apply to income derived from the direct use, letting, or use in any oth er form of immovable prop� erty. (4) The provisions of paragraphs (1) and (3) shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. skogsbruk) bel�gen i den andra avtalssluta nde staten, f�r beskattas i denna andra s tat. 2. Uttrycket "fast egendom" har den betydelse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r bel�gen. Uttrycket inbegriper dock alltid tillbeh�r till fast egendom, levande och d �da inventarier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egen� dom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller ann an naturtillg�ng. Skepp, b�tar och luftfartyg an � ses inte vara fast egendom. 3. Best�mmelserna i punk t 1 till�mpas p� in � komst som f�rv�rvas genom omedelbart bru� kande, genom uthyrning eller annan anv�nd� ning av fast egendom. 4. Best�mmelserna i punk terna 1 och 3 till�m� pas �ven p� inkomst av fast egend om som till� h�r f�retag och p� inkomst av fast egend om som anv�nds vid sj�lvst�ndig yrke sut�vning. Artide 7 Business profits (1) The profits of an enterprise of a Contract� ing State shall be taxable only in that State un� less the enterprise carries on or has carried on business in the other Contracting State through a permanent establishment situated therein. If the enterp rise carries on or has car� ried on busines s as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. If an enterprise which is a resident of a Contracting State has a Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en avtals� slutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver eller har bedrivit r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver eller har bedrivit r�relse p� nyss angivet s�tt, f�r f�retagets inkomst be� skattas i den andra staten, men endast s� sto r del d�rav som �r h�nf�rlig till det fasta drift� st�llet. Om ett f�retag med hemvist i en avtals� slutande stat har fast driftst�lle i den andra av- 2844 � </div> <div id="page10-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 permanent establishment in the other Con� tracting State and alienates property to per� sons in that other State that is identical or sim� ilar to property alienated through that per� manent establishment, the profits from such alienations shall be attributed to that perman� ent establishment unless the enterprise shows that such sales could not have been under� taken by the permanent establishment in the ordinary course of its activities. (2) Subject to the provisions of paragraph (3), where an enterprise of a Contracting State car� ries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise en� gaged in the same or similar activities und er the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. (3) In the determination of the profits of a per� manent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment, including executive and gen� eral administrative expenses so incurred, whether in the State in which the permanent establishment is s ituated or elsewhere. How� ever, no such deduction shall be allowed in re� spect of amounts, if any, paid (otherwis e than towards reimbursement of actual expenses) by the permanent establishment to the head of� fice of the enterprise or any of its other offices, by way of royalties, fees or other similar pay� ments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, ex� cept in the case of a banking enterprise, by way of in terest on moneys lent to the permanent establishment. talsslutande staten och �verl�ter egendom, vil� ken �r identisk eller likartad med egendom som �verl�tits genom det fasta driftst�llet, till personer i den andra staten, skall vinsten fr�n s�dan �verl�telse h�nf�ras till detta fasta drift� st�lle om inte f�retaget visar att s�dan avytt� ring inte hade kunnat f�retas av det fasta drift� st�llet inom ramen f�r dess sedvanliga aff�rs� verksamhet. 2. Om f�retag i en avtalsslutande stat bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle, h�nf�rs, om inte best�mmelserna i punkt 3 f�ranleder annat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff� rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles in� komst medges avdrag f�r utgifter som upp� kommit f�r det fasta driftst�llet, h�runder in� begripna utgifter f�r f�retagets ledning och all� m�nna f�rvaltning, oavsett om utgifterna upp� kommit i de n stat d�r det fasta driftst�llet �r bel�get eller annorst�des. Inget s�dant avdrag medges emellertid vad avser belopp (om inte beloppen utg�r ers�ttning f�r faktiska kostna� der) som kan ha betalats av det fasta driftst�l� let till f� retagets huvudkontor eller n�got av dess andra kontor, i form av royalties, avgifter eller andra liknande ers�ttningar f�r anv�n� dandet av patent eller andra r�ttigheter, eller ers�ttning f�r s�rskilda tj�nster eller f�r f�re� tagsledning, eller, utom vad avser bankf�re� tag, i form av r�nta p� kapital som utl�nats till det fasta driftst�llet. 2845 � </div> <div id="page11-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (4) Insofar as it has been customary in a Con� tracting State to determine the profits to be at� tributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph (2) shall preclude that Contracting State from determining the profits to be taxed by such an appo rtionment as may be custom� ary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. (5) No profits shalj be attributed to a perman� ent establishment by reason of the mere pur� chase by that permanent establishment of goods or merchandise for the enterprise. (6) For the purposes of the preceding para� graphs, the profits to be attributed to the per� manent establishment shall be determined by the same method year by year unless there is good and sufficient reason to th e contrary. (7) Where profits include items of income which a re dealt with separately in ot her Art� icles of this Convention, then the provisions of those Articles shall not be affected by the pro� visions of this Article . 4. I den m�n inkomst h�nf�rlig till fast drift� st�lle brukat i en avtalsslutande stat best�m� mas p� grundval av en f�rdelning av f�retagets hela inkomst p� de olika delarna av f�retaget, hindrar best�mmelserna i punkt 2 inte att i denna avtalsslutande stat den skattepliktiga inkomsten best�ms genom s�dant f�rfarande. Den f�rdelningsmetod som anv�nds skall dock vara s�dan att resultatet �verensst�mmer med principerna i denna art ikel. 5. Inkomst h�nf�rs inte till fast driftst�lle en� dast av den anledningen att varor ink�ps ge � nom det fasta driftst�llets f�rsorg f�r f�reta� get. 6. Vid till�mpningen av f�reg�ende punkter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ran� leder annat. 7. Ing�r i inkomst av r�relse inkomster som behandlas s�rskilt i andra artiklar av detta av� tal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i f�revarande artikel. Artide 8 Shipping and air transport (1) Profits from the operation of ships or air� craft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enter� prise is situated. (2) The profits referred to in paragraph (1) do not include profits derived from the provision of accomodation or the transportation by any other means of transport than the operation of ships and aircrafts in international traffic. Artikel 8 Sj�fart och luftfart 1. Inkomst genom anv�ndningen av skepp e l� ler luftfartyg i internationell trafik beskattas endast i den avtalsslutande stat d�r f�retaget har sin verkliga ledning. 2. Inkomst enligt punkt 1 omfattar inte in� komst f�rv�rvad genom tillhandah�llande av logi eller transport genom andra transportme� del �n anv�ndningen av skepp eller luftfartyg! internationell trafik. 2846 � </div> <div id="page12-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (3) With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of parag raph (1) shall apply only to such part of t he profits as corresponds to the participation held in that consortium by AB Ae rotransport (ABA), the Swedish partner of Scandinavian Airlines Sys� tem (SAS). (4) If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contract� ing State in which the home harbour of the ship is s ituated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident. (5) The provisions of par agraph (1) shall also apply to profits from the participation in a pool, a joint business or an international oper� ating agency. 3. Best�mmelserna i p unkt 1 till�mpas betr�f� fande inkomst som f�rv�rvas av luftfartskon� sortiet Scandinavian Airlines System (SAS) endast i fr�ga om den del av inko msten som motsvarar den andel i konsor tiet som innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 4. Om f�retag som bedriver sj�fart har sin verkliga ledning ombord p� ett skepp, anses ledningen bel�gen i den avtalsslutande stat d�r skeppet har sin hemmahamn eller, om n�gon s�dan hamn inte finns, i den avtalsslutande stat d�r skeppets redare har hemvist. 5. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en interna� tionell driftsorganisation. Artide 9 Associated enterprises (1) Where: (a) an enterprise of a Contracting State parti� cipates directly or indirectly in the man� agement. control or capital of an enter� prise of the o ther Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Con� tracting State, and in eit her case conditions are made or im� posed between the two enterprises in their commercial or financial relations which differ from those which would be made between in� dependent enterprises, then any profits which would, but for those conditions, have accrued Artikel 9 F�retag med intressegemenskap 1. I fall d� a) ett f�retag i en avtalsslutande stat direkt eller indirekt deltar i ledningen eller kon� trollen av e tt f�retag i den andra avtals� slutande staten eller �ger del i detta f�re� tags kapital, eller b) samma personer direkt eller indirekt del� tar i ledningen eller kontrollen av s�v�l ett f�retag i en avtalsslutande stat som ett f�retag i den andra avtalsslutande staten eller �ger del i b�da dessa f�retags kapi� tal, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�r� bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra obe� roende f�retag, f�r all inkom st, som utan s� dana villkor skulle ha tillkommit det ena f�re- 2847 � </div> <div id="page13-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. (2) Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an ent er� prise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first- mentioned State if the conditions made be� tween the two enterprises had been those which would have been made between inde� pendent enterprises, then that other State, if it agrees with the inclusion, shall make an appro� priate adjustment to the amount of the tax charged therein on those profits. In determin� ing such a djustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necess ary consult each other. (3) The provisions of paragraph (2) shall not apply in case of fraud , willful default or gross negligence. taget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �verensst�m� melse d�rmed. 2. I fall d� en avtalsslutande stat inr�knar i i n� komsten f�r ett f�retag i denna stat, och i �ver� ensst�mmelse d�rmed beskattar, inkomst som ett f�retag i den andra avtalsslutande staten beskattats f�r i denna andra stat samt den s� lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i den f�rst� n�mnda staten om de villkor som avtalats mel� lan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�re� tag, skall denna andra stat, om den godk�nner att inkomsten inr�knats p� angivet s�tt, ge� nomf�ra vederb�rlig justering av det skattebe� lopp som p�f�rts f�r inkomsten i denna stat. Vid s�dan justering iakttas �vriga best�mmel� ser i detta avtal och de beh�riga myndighe� terna i de avtalsslutande staterna �verl�gger vid behov med varand ra. 3. Best�mmelserna i punkt 2 till�mpas inte vid fall av bedr�geri, upps�tlig f�rsummelse eller grov v�rdsl�shet. Artide 10 Dividends (1) Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. (2) However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and accord� ing to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the divi� dends if the beneficial owner is a Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en av � talsslutande stat till person med hem vist i d en andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lagstiftningen i denna stat, men om mottagaren har r�tt till utdelningen f�r skatten inte �verstiga: a) 5 procent av utdelningens bruttobelopp, om den som har r�tt till utdelningen �r ett 2848 � </div> <div id="page14-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (b) company (other than a partnership but a limited partnership "la sociedad de re- sponsabilidad limitada") which holds dir� ectly at least 10 per cent of the voting power of the company paying th e divi� dends; 15 per cent of the gross amount of the di� vidends in all other cases. ic:S' This paragraph shall not affect the taxation of the company in respect of the profits o ut of which the dividends are pa id. (3) Notwithstanding the provisions of para� graph (2) such dividends shall be taxable only in the Contracting State of which the benefi� cial owner is a resident if the beneficial owner is a company (other than a partnership but a limited partnership "la sociedad de responsa- bilidad limitada") which holds directly at least 25 per cent of the voting power of the company paying the dividends and at least 50 per cent of the voting power of the company, which is the beneficial own er of the dividends, is held by residents of that C ontracting State. (4) The term "dividends" as used in this Ar� ticle means income from shares, "jouissan- ce" shares or "jouissance" rights, mining sha� res, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treat� ment as income from shares by the laws of the State of which the company making the distribution is a re sident. (5) The provisions of paragr aphs (1), (2) and (3) shall not apply if the beneficial owner of the dividends, being a resident of a Contract� ing State, carries on or has carried on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs or has performed in that b) bolag (med undantag f�r handelsbolag, undantaget inbegriper inte bolag med be� gr�nsat ansvar f�r del�garna "la sociedad de responsabilidad limitada") som direkt innehar minst 10 procent av det utbeta� lande bolagets sammanlagda r�stv�rde, 15 procent av utdelningens bruttobelopp i �vriga fall. Denna punkt ber�r inte bolagets beskattning f�r vinst av vilken utdelningen betalas. 3. S�dan utdelning skall - utan hinder av be� st�mmelserna i punkt 2 - beskattas endast i den avtalsslutande stat d�r den som har r�tt till utdelningen har hemvist om denne �r ett bolag (med undantag f�r handelsbolag, undantaget inbegriper inte bolag med begr�nsat ansvar f�r del�garna "la sociedad de responsabilidad li� mitada") som innehar direkt minst 25 procent av det utbetalande bolagets sammanlagda r�stv�rde och om minst 50 procent av det sam� manlagda r�stv�rdet i bolaget som har r�tt till utdelningen innehas av personer med hemvist i denna avtalsslutande stat. 4. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier, andelsbevis eller andra liknande bevis med r�tt till andel i viast, gruvaktier, stiftarandelar eller andra r�ttighe� ter, som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av an dra andelar i bolag som enligt lagstiftningen i den stat d�r det ut� delande bolaget har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av ak� tier. 5. Best�mmelserna i punkterna 1, 2 och 3 till - l�mpas inte, om den som har r�tt till utdel� ningen har hemvist i en avtalsslutande stat och bedriver eller har bedrivit r�relse i den andra avtalsslutande staten, d�r bolaget som betalar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle eller ut�var eller har ut�vat sj�lv� st�ndig yrkesverksamhet i denna andra stat 2849 90-SFS 1992 � </div> <div id="page15-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such per� manent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. (6) Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such di� vidends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively con� nected with a permanent establishment or a fixed base situated in that other State, nor sub� ject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or in� come arising in s uch other State. fr�n d�r bel�gen stadigvarande anordning, samt den andel p� grund av vilken utdelningen betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anord� ningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 6. Om bolag med hemvist i en avtalsslutande stat f�rv�rvar inkomst fr�n den andra avtals� slutande staten, f�r denna andra stat inte be� skatta utdelning som bolaget betalar, utom i den m�n utdelningen betalas till person me d hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, och ej heller beskatta bolagets icke utdelad e vinst, �ven om utdelningen eller den icke utde� lade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra s tat. Artide 11 Interest (1) Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that o ther State. (2) However, such interest may also be taxed in the Contracting Stat e in which it arise s and according to the laws of th at State, but if the recipient is the beneficial owner of the interest the tax so charged shall, subject to the provi� sions of paragraph (3), not exceed; (a) 10 per cent of the gross amount of the in� terest in the case of banks; (b) 15 per cent of the gross amount of the in� terest in all other cases. Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna an dra stat. 2. R�ntan f�r emellertid beskattas �ven i d en avtalsslutande stat fr�n vilken den h�rr�r, en� ligt lagstiftningen i denna stat , men om motta� garen har r�tt till r�ntan f�r skatten, om int e best�mmelserna i punkt 3 f�ranleder annat, inte �verstiga a) 10 procent av r�ntans bruttobelopp be� tr�ffande bank, b) 15 procent av r�ntans bruttobelopp i alla andra fall. 2850 � </div> <div id="page16-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (3) During a period of five years from the date upon which the provisions of this Convention came into effect, a tax rate of 15 per cent shall apply instead of the rate specified in sub-para� graph (a) of paragraph (2). (4) Notwithstanding the provisions of para� graph (2) interest, mentioned in paragraph (1) shall be taxa ble only in the Contracting State where the recipient of the interest is a resident if one of the following requirements is ful� filled: (a) The recipient thereof is the government of a Contracting State, the Central Bank of a Contracting State or a political subdi� vision or local authority thereof; (b) the interest is paid by such a person men� tioned in sub-paragraph (a); (c) the interest is paid in respect of a loan granted or guaranteed for a period of not less than three years by a financial institu� tion of a public character with the object� ive to prom ote exports and development if th e credit granted or guaranteed con� tains an element of subsidy. (5) The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is sub� jected to the same taxation treatment as in� come from money lent by the laws of that State in which the income arises. However, the term "interest" does not include income to which the provisions of Article 10 apply. 3. Under en period av fem �r fr�n det datum d� best�mmelserna i det ta avtal blev till�mp� liga skall en skattesats om 15 procent till�mpas 1 st�llet f�r den skattesats som angivits i punkt 2 a. 4. Utan hinder av best�mmelserna i punkt 2 skall s�dan r�nta som angivits i punkt 1, be� skattas endast i den avtalsslutande stat d�r mottagaren av r�ntan har hemvist om ett av f�ljande krav �r uppfyllda: a) R�ntan betalas till regeringen i en avtals� slutande stat, centralbanken i en avtals� slutande stat, en politisk underavdelning eller lokal myndighet i en s�dan s tat; b) r�ntan betalas av en s�dan person som angetts i punkt a; c) r�ntan betalas med anledning av e tt l�n beviljat eller garanterat f�r en tid inte un� derstigande tre �r av en finansiell institu� tion av offentligr�ttslig karakt�r med syfte att fr�mja export och utveckling un� der f�ruts�ttning att den beviljade eller garanterade krediten inneh�ller ett ele� ment av subvention. 5. Med uttrycket "r�nta" f�rst�s i denna arti� kel inkomst av varje slags for dran, antingen den s�kerst�llts genom inteckning i fast egen� dom eller inte och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v� rdepapper, som utf�rdats av staten, och inkomst av obligatio� ner eller debentures, d�ri inbegripna agiobe- lopp och vinster som h�nf�r sig till s�dana v�r� depapper, obligationer eller debentures, samt inkomst som �r f�rem�l f�r samma beskatt� ning som inkomst fr�n utl�ning enlig t den sta� tens lagstiftning fr�n vilken inkomsten h�r r�r. Uttrycket "r�nta" innefattar dock inte inkomst p� vilken best�mmelserna i artikel 10 �r till� l�mpliga. 2851 � </div> <div id="page17-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (6) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries or has carried on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs or has performed in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is p aid is effectively connected with such per� manent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply. (7) Interest shall be deemed to arise in a Con� tracting State when the payer is that State it� self, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a res� ident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the in� debtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. (8) Where, by r eason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, exceeds for any reason the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In s uch case, the excess part of the payments shall remain tax� able according to the laws of each Contracting State, due regard being had to the other provi� sions of this Convention. 6. Best�mmelserna i punkterna 1 och 2 till�m� pas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�relse eller har bedrivit r�relse i den andra avtalsslutande staten, fr�n vilken r�ntan h�r� r�r, fr�n d�r bel�get fast driftst�lle eller ut�var eller har ut�vat sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigva� rande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande an� ordningen. I s �dant fall till�mpas best�mmel� serna i a rtikel 7 respektive artikel 14. 7. R�nta anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r den staten sj�lv, politisk underavdelning, lokal myndighet eller person med hemvist i d enna stat. Om emellertid den person som betalar r�ntan, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller sta� digvarande anordning i samband med vilken den skuld uppkommit f�r vilken r�ntan beta� las, och r�ntan belastar det fasta driftst�llet el� ler den stadigvarande anordningen, anses r�n� tan h�rr�ra fr�n den stat d�r det fasta driftst�l� let eller den stadigvarande anordningen finns. 8. D� p� grund av s�rskilda f�rbindelser mel� lan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan person r�n� tebeloppet, av n�gon anledning �verstiger det belopp som skulle ha avtalats mellan utbetala� ren och den som har r�tt till r�ntan om s�dana f�rbindelser inte f�relegat, till�mpas best�m� melserna i den na artikel endast p� sistn�mnda belopp. I s �dant fall beskattas �verskjutande belopp enligt lagstiftningen i va rdera avtalsslu� tande staten med iakttagande av �vriga be� st�mmelser i de tta avtal. 2852 � </div> <div id="page18-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> (9) The provisions of this Article shall not be applicable if the loan in respect of which th e interest is paid is granted with the main object� ive to obtain the advantages of this Articl e. SFS 1992:1196 9. Best�mmelserna i denna artikel �r inte till� l�mpliga om l�net beviljades med huvudsak� ligt syfte att uppn� f�rdelarna i denna ar tikel. iff'i Artide 12 Royalties (1) Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. (2) However, such royalties may also be taxed in the Contracting State in which they arise and according to th e laws of that State, but if the recipient is the beneficial owner of the roy� alties the tax so charged shall not exceed 10 per cent of the gross amou nt of the royalties. (3) The term "royalties" as used in this Article means payments of any kind received as a con� sideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinem atograph films, any pa� tent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information con� cerning industrial, commercial or scientific ex� perience. T he term "royalties" also includes gains derived from the alienation of any such right or property which are contingent on the productivity or use th ereof. (4) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on or has carried on business in Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Royaltyn f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, en� ligt lagstiftningen i denna stat, men om motta� garen har r�tt till royaltyn, f�r skatten inte �verstiga 10 procent av royaltyns bruttobe� lopp. 3. Med uttrycket "royalty" f�rst�s i denna arti� kel varje slags betal ning som tas emot s�som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt el� ler vetenskapligt verk, h�ri inbegripet biograf� film, patent, varum�rke, m�nster eller mo� dell, ritning, hemligt recept eller hemlig till� verkningsmetod samt f�r nyttjandet av eller f�r r�tten att nyttja industriell, kommersiell el� ler vetenskaplig utrustning eller f�r upplysning om erfarenhetsr�n av industriell, kommersiell eller vetenskaplig natur. Uttrycket "royalty" innefattar �ven vinst erh�llen vid �verl�telse av en s�dan r�ttighet eller egendom som �r en f�ljd av anv�n dningen d�rav. 4. Best�mmelserna i pu nkterna 1 och 2 till�m� pas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedriver r�relse eller har bedrivit r�relse i den andra 2853 � </div> <div id="page19-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 the other Contracting State in which the royal� ties arise, through a permanent establishment situated therein, or performs or has performed in that other State independent personal services from a fixed base situated therein, and the right o r property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Ar� ticle 14, as the case may be, shall apply. (5) Royalties shall be deemed to arise in a Contracting State \vhen the payer is that State itself, a political subdivisi on, a local authority or a resident of th at State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establish� ment or a fixed base in connectio n with which the liability to pay the royalties was incurred, and such royalties are borne by such perman� ent establishment or fixed base, then such roy� alties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated, (6) Where by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties for an y reason ex� ceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of su ch relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain tax� able according to the laws of each Contracting State, due regard being had to the other provi� sions of this Convention. (7) The provisions of this Article shall not be applicable if the right o r the property in re� spect of which the royalty is paid is agreed upon or assigned with the main objective to obtain the advantages of this Article. avtalsslutande staten, fr�n vilken royaltyn h�r� r�r, fr�n d�r bel�get fast driftst�lle eller ut�var eller har ut�vat sj�lvst�ndig yrkesve rksamhet i denn a andra stat fr�n d�r bel�gen stadigva� rande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst �l� let eller den stadigvarande anordningen. I s� dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 5. Royalty anses h�rr�ra fr�n en avtalsslu� tande stat om utbetalaren �r staten sj�lv, en politisk underavdelning, lokal myndighet eller person med hemvist i denna stat. Om emeller� tid den person som betalar royaltyn, antin gen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande anordning i samband va r� med skyldigheten att betala royaltyn u ppkom� mit, och royaltyn belastar det fasta drifts t�llet eller den stadigvarande anordningen, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anord� ningen finns. 6. D� p� grund av s�rskilda f�rbindelser m el� lan utbetalaren och den som har r�tt till royal� tyn eller mellan dem b�da och annan person royaltybeloppet av n�gon anledning �verstiger det belopp som skulle ha avtalats mellan utbe� talaren och den som har r�tt till roya ltyn om s�dana f�rbindelser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sist� n�mnda belopp. I s�dant fall beskattas �ve r� skjutande belopp enligt lagstiftningen i var� dera avtalsslutande staten med iakttagande av �vriga best�mmelser i detta avtal. 7. Best�mmelserna i denna artikel skall inte till�mpas om den r�tt eller egendom f�r vilken royaltyn utbetalas, avtalats eller best�mts med det huvudsakliga syftet att uppn� f�rdelarna i denna artikel. 2854 � </div> <div id="page20-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 Artide 13 Capital gains (1) Gains derived by a resident of a Con tract� ing Sta te from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State, may be taxed in that other State. (2) Gains from the alienation of shares or other rights in a company which assets princip� ally, directly or indirectly, consist of immov� able pro perty situated in a Contracting State or rights pertaining to such immovable prop� erty, may be taxed in that State. For the pur� poses of this paragraph immovable property used by a company in its indust rial, commer� cial or agricultural activities or in the conduct of professional services should not be taken into account. (3) Gains from the alienation of shares that represent a participation of more than 25 per cent of the stock of a company resident of a Contracting State, may be taxed in tha t State. However, the tax so charged shall not exceed 20 per cent of the taxable gains. (4) Gains from alienation of movable property forming part of the business property of a per� manent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contract� ing State in the other Contracting State for the purpose of performing independent personal services, including such gains from the aliena� tion of such a permanent establishment (alone or with the whole enterprise) or of such fix ed base, may be taxed in that other State. (5) Gains from the alienation of ships or air� craft operated in internat ional traffic or mov� able property pertaining to the operation of Artikel 13 Realisationsvinst 1. Vinst, som person med hemvist i en avtals� slutande stat f�rv�rvar p� grund av �verl�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslutande sta� ten, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av andelar el� ler andra r�ttigheter i ett bolag vars tillg�ngar huvudsakligen, direkt eller indirekt, best�r av fast egendom bel�gen i e n avtalsslutande stat eller r�ttighet h�nf�rlig till s�dan fast egen� dom, f�r beskattas i denna stat. Fast egendom som anv�nds av ett bolag i dess industriella el� ler kommersiella verksamhet eller jordbruks� verksamhet eller vid ut�vandet av sj�lvst�ndig yrkesverksamhet skall inte beaktas vid till- l�mpningen av denna punkt. 3. Vinst p� grund av �verl�telse av andelar vilka representerar mer �n 25 procent av an� delskapitalet i ett bolag som har hemvist i en avtalsslutande stat f�r beskattas i denna stat. Den s�lunda debiterade skatten skall dock inte �verstiga 20 procen t av den beskattningsbara vinsten. 4. Vinst p� grund av �verl�telse av l�s egen� dom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslu� tande stat har i den andra avtalsslutande sta� ten, eller av l�s egendom, h�nf�rlig till stadig� varande anordning f�r att ut�va sj�lvst�ndig yrkesverksamhet, som person med hemvist i en avtalsslutande stat har i den andra avtals� slutande staten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �ver� l�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget) eller av s�dan stadigvarande anordning. 5. Vinst p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i internationell trafik eller l�s egendom som �r h�nf�rlig till anv�nd- 2855 � </div> <div id="page21-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 such ships or aircraft, shall be taxable only in the Contracting State in which the place of ef� fective management of the enterprise is situ� ated. With respect to gains derived by the Swedish, Danish and Norwegian air transport consortium Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such portion of the gains as cor� responds to the participation held in that con� sortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines Sys� tem (SAS). (6) The provisions of Article 12 of this Con� vention shall also apply to gains from the al� ienation of any property or right referred to in that Article. (7) Gains from the alienation of any property other than that referred to in the paragraphs mentioned above, shall be taxable only in the Contracting State of which the alienator is a resident. (8) Notwithstanding the provisions of para� graph (7), gains from the alienation of shares or other corporate rights of a company which is a resident of one of the Contracting States derived by an individu al who has been a resi� dent of that State and who has becom e a resi� dent of the other Contracting State, may be taxed in the first-mentioned State if the aliena� tion of the shares or other corporate rights oc� cur at any time during the ten years next fol� lowing the date on which the individual has ceased to be a resident of the first-mentioned State. ningen av s�dana skepp eller luftfartyg, be� skattas endast i den avtalsslutande stat d�r f�retaget har sin verkliga ledning. Best�mmel� serna i denna punkt till�mpas betr�ffande vinst som f�rv�rvas av luftfartskonsortiet Scandinavian Airlines System (SAS) men en� dast i fr�ga om den del av vinsten som motsva� rar den andel i konsortiet vilken innehas av AB Aerotransport (ABA), den svenske del� �garen i Scandinavian Airlines System (SAS). 6. Best�mmelserna i artikel 12 i detta avtal till- l�mpas ocks� p� vinst p� grund av �verl� telse av egendom eller r�ttighet som avses i den arti� keln. 7. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i de ovan n�mnda punkterna beskattas endast i den av � talsslutande stat d�r �verl�taren har hemvist. 8. I det fall d� en fysisk person f�rv�rvar vinst p� grund av �verl�telse av andelar eller and ra r�ttigheter i bolag med hemvist i en av talsslu� tande stat samt den fysiska personen har haf t hemvist i denna stat och f�tt hemvist i den andra avtalsslutande staten f�r, utan hinder av best�mmelserna i punkt 7, den f�rstn�mnda staten beskatta vinsten om �verl�telsen av an� delarna eller r�ttigheterna sker vid n�got till� f�lle under de tio �r som f�ljer n�rmast efter det att personen upph�rt att ha hemvist i den f�rstn�mnda staten. Artide 14 Independent personal services (1) Income derived by an individu al who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in Artikel 14 Sj�lvst�ndig yrkesut�vnin g 1. Inkomst, som en fysisk person med hemvist i en avtalsslutande stat f�rv�rvar genom att ut� �va fritt yrke eller annan sj�lvst�ndig verk� samhet, beskattas endast i denna stat. S�dan 2856 � </div> <div id="page22-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 that State. However, such income may also be taxed in the o ther Contracting State if: (a) the individual has a fixed base regularly available to him in that other State for the purpose of performing his activities, but only so much there of as is attributable to that fixed b ase, or (b) the individual is present in that other State for a period or periods exceeding in the aggregate 183 days within any period of 12 months, but only so much thereof as is attributable to services performed in that State. (2) The term "professional services" includes especially independent scientific, literary, ar� tistic, educational or teaching activities as well as the independent activities of physi� cians, lawyers, engineer s, architects, dentists and accountants. inkomst f�r emellertid �ven beskattas i den andra avtalsslutande staten om a) den fysiska personen i den na andra stat har en stadigvarande anordning som re� gelm�ssigt st�r till hans f�rfogande f�r att ut�va verksamheten, men endast s� stor del av den som �r h�nf�rlig till denna sta� digvarande anordning, eller b) den fysiska personen vistas i den andra avtalsslutande staten under tidrymd eller tidrymder som sammanlagt �verstiger 183 dagar under en tolvm�nadersperiod, men endast s� mycket av inkomsten som �r h�nf�rlig till verksamhet som ut�vas d�r. 2. Uttrycket "fritt yrke" inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konst� n�rlig verksamhet, uppfostrings- och undervis� ningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, ar� kitekt, tandl�kare och revisor ut�var. Artide 15 Dependent personal services (1) Subject to the provisions of Artides 16, 18 and 19, salaries, wages and other similar remu� neration derived by a resident of a Contracting State in respect of an employment shall be tax� able only in that State unless the employment is exercised in th e other Contracting State. If the employment is so exercised, such remu� neration as is derived therefrom may be taxed in that other State. (2) Notwithstanding the provisions of para� graph (1), remuneration derived by a resident of a Contracting State in respect of an employ� ment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16, 18 och 19 f�ranleder annat, beskattas l�n och an� nan liknande ers�ttning som person med hem� vist i en avtalsslutande stat uppb�r p� grund av anst�llning endast i denna stat, s�vida inte ar� betet utf�rs i den andra avtalsslutande staten. Om arbetet utf�rs i den na andra stat, f�r er� s�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvis t i en avtalsslutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, en� dast i den f�rstn�mnda staten, om 2857 � </div> <div id="page23-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days within any period of 12 months; and (b) the remuneration is paid by, or on behal f of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a per� manent establishment or a fixed base which the employer has in the other State. (3) Notwithstanding the preceding provisions of this Article, remuneration derived in re� spect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in the Contracting State in which the place of effective management of the enter� prise is situated. Where a resident of Swed en derives remuneration in respect o f an employ� ment exercised aboard an aircraft operated in international traffic by the air transport con� sortium Scandinavian Airlines Syst em (SAS), such' remuneration shall be taxable only in Sweden. a) mottagaren vistas i den andra staten un� der tidrymd eller tidrymder som samman� lagt inte �verstiger 183 dagar under en tolvm�nadersperiod, och b) ers�ttningen betalas av arbetsgivare so m inte har hemvist i den andra staten eller p� dennes v�gnar, samt c) ers�ttningen inte belastar fast driftst�lle eller stadigvarande anordning som ar� betsgivaren har i den andra staten. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete, som ut� f�rs ombord p� skepp eller luftfartyg som an� v�nds i internationell trafik av ett f�retag i e n avtalsslutande stat, beskattas i den avtalsslu� tande stat d�r f�retaget har sin verkliga led � ning. Om person med hemvist i Sverige up p� b�r inkomst av arbete, vilket utf�rs ombord p� ett luftfartyg som anv�nds i internationell tr a� fik av luftfartskonsortiet Scandinavian Airli� nes System (SAS), beskattas inkomsten en� dast i Sverige. Artide 16 Directors' fees Directors' fees and other similar payments de� rived by a resident of a Contracting State in his capacity as a member of the board of directors and in the case of Mexico in his capacity as a "administrador" or a "comisario" of a company which is a resident o f the other Con� tracting State may be taxed in that other State. Artikel 16 Styrelsearvode Styrelsearvode och annan liknande ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r i egensk ap av medlem i styre lse, och i Mexikos fall i egenskap av "administra� dor" eller "comisario", i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna a ndra stat. Artide 17 Entertainers and sportsfnen (1) Notwithstanding the provisions of Artides 14 and 15, income derived by a resident of a Artikel 17 Artister och idrottsm�n 1. Utan hinder av best�mmelserna i ar tiklarna 14 och 15 f�r inkomst, som person med hem - 2858 � </div> <div id="page24-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 Contracting State as an entertainer, such as a theatre, motion picture, radio or television ar� tiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. Income derived by an entertainer or a sportsman who is a resident of a Contract� ing State from that resident's personal acti� vities relating to that resident's reputation as an entertainer or athlete exercised in the other Contracting State may be taxed in that other State. (2) Where income in respect of personal acti� vities exercised by an entertainer or a sports� man in his capacity as suc h accrues not to the entertainer or sportsman himself but to an� other person, that income may, notwithstand� ing the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the ac� tivities of the entertainer or sportsman are ex� ercised. (3) Notwithstanding the provisions of para� graphs (1) and (2) income derived by an enter� tainer or sportsman from his personal acti� vities as such shall be exempt from tax in the Contracting State in which these activities are exercised if the activities are exercised within the framework of a visit w hich is substantially supported by the other Contracting State, a political subdivision, a local authority or a public institution thereof. vist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtals� slutande staten i egenskap av artist, s�som tea� ter- eller filmsk�despelare, radio- eller televi� sionsartist eller musiker, eller av id rottsman, beskattas i denna andra stat. Inkomst f�rv�r� vad av en artist eller en idrottsman med hem� vist i en avtalsslutande stat fr�n dennes per� sonliga verksamhet utf�rd i den andra avtals� slutande staten och som �r relaterad till den� nes renomm� som artist eller idrottsman, f�r beskattas i denna andra stat. 2. I fall d� inkomst genom personlig verksam� het, som artist eller idrottsman ut�var i denna egenskap, inte tillfaller artisten eller idrotts� mannen sj�lv utan annan person, f�r denna in� komst, utan hinder av best�mmelserna i artik� larna 7, 14 och 15, beskattas i den avtalsslu� tande stat d�r artisten eller idrottsmannen ut� �var verksamheten. 3. Utan hinder av best�mmelserna i punkterna 1 och 2 skall inkomst som f�rv�rvats av en ar� tist eller idrottsman genom dennes personliga verksamhet som s�dan undantas fr�n beskatt� ning i den avtalsslutande stat d�r denna verk� samhet ut�vas om verksamheten ut�vas inom ramen f�r ett bes�k vilket till avsev�rd del fi� nansieras av den andra avtalsslutande staten, en politisk underavdelning, lokal myndighet eller annan allm�n institution i denna s tat. Artide 18 Pensions, annuities and similar payments (1) Subject to the provisions of paragr aph (2) of Article 19, pensions and other similar remu� neration, disbursements under the Social Se� curity legislation and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned Contracting State. Artikel 18 Pension, livr�nta och liknande ers�ttningar 1. Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat f�r pension och annan lik� nande ers�ttning, utbetalning enligt socialf�r� s�kringslagstiftningen och livr�nta, vilka h�r� r�r fr�n en avtalsslutande stat och betalas till person med hemvist i den andra avtalsslutande staten, beskattas i den f�rstn�mnda staten. 2859 � </div> <div id="page25-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (2) The term "annuity" means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the pay� ments in return for adequate and full consider� ation in money or money's w orth. 2. Med uttrycket "livr�nta" f�rst�s ett fastst�llt belopp, som utbetalas periodiskt p� fastst�llda tider under en persons livstid eller under angi� ven eller fastst�llbar tidsperiod och so m utg�r p� grund av f�rpliktelse att verkst�lla dessa ut� betalningar som ers�ttning f�r d�remot fullt svarande vederlag i penningar eller penningars v�rde. Artide 19 Government service (1)(a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resi� dent of that Stat e who; (i) is a national o f that State; or (ii) did not become a resident of that State solely for the purpose of ren� dering the services. (2)(a) Any pension paid by, or out of funds cre� ated by, a Contracting State or a political subdivision or a loca l authority thereof to an individual in respect of services rendered to that State or subdi� vision or authority shall be taxab le only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. (3) The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in Artikel 19 Offentlig tj�nst l.a) Ers�ttning (med undantag f�r pension), som betalas av en avtalsslutande stat, dess politiska underavdelningar eller dess lokala myndigheter till fysis k person p� grund av arbete som utf�rs i denna stats, dess politiska underavdelningars eller lo� kala myndigheters tj�nst, beskattas en� dast i denna stat. b) S�dan ers�ttning beskattas emellertid en� dast i den andra avtalsslutande staten, om arbetet utf�rs i denna andra stat och per� sonen i fr�ga har hemvist i denna stat och 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat uteslu� tande f�r att utf�ra arbetet. 2.a) Pension, som betalas av, eller fr�n fonder inr�ttade av, en avtalsslutande stat, dess politiska underavdelningar eller lokala myndigheter till fysisk person p� grund av arbete som utf�rts i denna stats, politiska underavdelningars eller myndigheters tj�nst, beskattas endast i denna stat. b) S�dan pension beskattas emellertid en� dast i den andra avtalsslutande staten om personen i fr�ga har hemv ist och �r med� borgare i denna stat. 3. Best�mmelserna i artiklarna 15, 16 och 18 till�mpas p� ers�ttning och pensio n som beta- 2860 � </div> <div id="page26-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. las p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtalsslutande stat, dess politiska und eravdelningar eller lo� kala myndigheter. Artide 20 Students Payments which a student or business ap� prentice who is or was immediately before vis� iting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for th e pur� pose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. Artikel 20 Studerande Studerande eller aff�rspraktikant, som har el� ler omedelbart f�re visteisen i en avtalsslu� tande stat hade hemvist i den andra avtalsslu� tande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning eller utbildning, beskattas inte i denna stat f�r be� lopp som han erh�ller f�r sitt uppeh�lle, sin undervisning eller utbildning, under f�ruts�tt� ning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. Artide 21 Other income (1) Items of income of a resident of a Contract� ing State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that Sta te. (2) The provisions of para graph (1) shall not apply to income, other than income from im� movable property as defined in p aragraph (2) of Article 6, if t he recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State inde� pendent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effect� ively connected with such permanent estab� lishment or fixed base. In such case the provi� sions of Article 7 or Article 14, as the case may be, shall apply. Artikel 21 Annan inkomst 1. Inkomst som person med hemvist i en av� talsslutande stat f�rv�rvar och som inte be� handlas i f�reg�ende artiklar av detta avtal, beskattas endast i denn a stat oavsett varifr�n inkomsten h�rr�r. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en av� talsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkes� verksamhet i den na andra stat fr�n d�r bel� gen stadigvarande anordning, samt den r�ttig� het eller egendom i fr�ga om vilken inkomsten betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anord� ningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 2861 � </div> <div id="page27-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (3) Notwithstanding the provisions of para� graphs (1) and (2), items of income of a resi� dent of a Contracting State not dealt with in the foregoing Articles of this Convention and arising in the other Contracting State may be taxed in that other State. 3. Inkomst vilken inte behandlas i f�r eg�ende artiklar i detta avtal, som perso n med hem vist i en avtalsslutande stat f�rv�rvar och som h�r� r�r fr�n den andra avtalsslutande staten, f�r, utan hinder av best�mmelserna i punkterna 1 och 2, beskattas i denna andra sta t. Artide 22 Elimination of double taxation (1) In the case of Mexico double taxation shall be avoided, subject to the conditions under the Mexican law, as follows: (a) Residents of Mexico may credit the Swedish tax in any amount not exceeding the tax payable in Mexico on such in� come; and (b) companies which are residents of Mexico may credit against the Mexican tax on di� vidends, the Swedish tax on the profits out of which the company resident in Sweden paid the dividends. However, where a resident of Mexi co derives payments referred to in Article 18, Mexico may, according to its internal legislation, limit the creditable amount to 15 per cent of the gross amount received. (2) In the case of Sweden, double taxation shall be avoided as f ollows: (a) Where a resident of Sweden derives in� come which under the laws of Mexico and in accordance with the provisions of this Convention may be taxed in Mexico, Sweden shall allow - subject to the provi� sions of the law of Sweden concerning credit for foreign tax (as it may be amended from time to time without chan� ging the general principle hereof) - as a deduction from the tax on such income. Artikel 22 Undanr�jande av dubbelbeskattning 1. Betr�ffande Mexiko skall, i enlighet med de villkor som f�reskrivs i mexikansk lagstiftning, dubbelbeskattning undvikas p� f�ljande s�tt: a) Personer med hemvist i Mexiko f�r av� r�kna svensk skatt till ett belopp inte �verstigande den skatt som skall betalas i Mexiko p� s�dan inkomst; och b) bolag med hemvist i Mexiko f�r fr�n den mexikanska skatten p� utdelning avr�kna den svenska skatten p� den vinst av vil � ken bolaget med hemvist i Sverige be ta� lade utdelningen. D� en person med hemvist i Mexiko f�rv�rvar inkomst som avses i artikel 18, f�r Mexiko en� ligt intern lagstiftning begr�nsa det avr�k- ningsbara beloppet till 15 procent av det er� h�llna bruttobeloppet. 2. Betr�ffande Sverige skall dubbelbeskatt� ning undvikas p� f�ljande s�tt: a) Om person med hemvis t i Sverige f�rv�r� var inkomst som enligt mexikansk lag� stiftning och i enlighet med best�mmel� serna i detta avtal f�r beskattas i Mexiko, skall Sverige - med beaktande av best�m� melserna i svensk lagstiftning betr�ffande avr�kning av utl�ndsk skatt (�ven i den lydelse de framdeles kan f� genom att �ndras utan att den allm�nna princ ip som anges h�r �ndras) - fr�n den svenska 2862 � </div> <div id="page28-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 l JI� an amount equal to the Mexican tax paid in respect of such income. (b) Where a resident of Sweden derives in� come which, in accordance with the pro� visions of Article 19, shall be taxable only in Mexico, Sweden may, when determin� ing the graduated rate of Swedish tax, take into account the income which sh all be taxable only in Mexico. (c) Notwithstanding the provisions of sub� paragraph (a) of this paragraph, divi� dends paid by a company wh ich is a resi� dent of Mexico to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by subsidiaries abroad. (3) For the purpose of sub -paragraph (a) of paragraph (2) the Mexican assets tax men� tioned in paragraph (l)(a) of Article 2 shall be considered an income tax. (4) For the purpose of sub-paragraph (a) of paragraph (2) of this Article the Mexican tax paid in respect of royalties received as a con� sideration for the use of any patent, trade mark, design or model, plan, secret formula or process, or for information concerning indus� trial, commercial or scientific experience, shall, where it has been used in landtransport activities carried out within the Mexican terri� tory, as well as in an industrial process, manufacturing activities, agriculture (includ� ing cattle raising), forestry, fishing, tourism (including restaurants and hotels) and tele� communications, provided that the activities have been carried out in Mexico, in addition to the Mexican tax actually paid be considered to have been paid with 5 per cent more, or if no such tax has been charged be considered to have been paid with 5 per c ent, of the gross amount of the royalties. skatten p� inkomsten avr�kna ett belopp motsvarande den skatt som erlagts i Mexiko f�r inkomsten. b) Om en person med hemvist i Sverige f�r� v�rvar inkomst, som enligt best�mmel� serna i artikel 19 beskattas endast i Mexiko, f�r Sverige - vid best�mmandet av svensk progressiv skatt - beakta in� komsten som skall beskattas endast i Mexiko. c) Utan hinder av best�mmelserna i a ovan �r utdelning fr�n bolag med hemvist i Mexiko till bolag med hemvist i Sverige undantagen fr�n svensk sk att enligt be� st�mmelserna i svensk lag om skattebefri� else f�r utdelning som erh�lles av svenska bolag fr�n dotterbolag utomlands. 3. Vid till�mpningen av punkt 2 a skall den i artikel 2 punkt 1 a omn�mnda mexikanska "as� sets tax" anses som en inkomstskatt. 4. Vid till�mpningen av punkt 2 a i denna arti� kel skall mexikansk skatt, som betalas med an� ledning av att royalty erh�llits s�som e rs�tt� ning f�r nyttjandet av patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller tillverkningsmetod eller f�r upplysning om erfarenhetsr�n av industriell, komm ersiell eller vetenskaplig natur, n�r denna har an� v�nts inom ramen f�r landtransporter inom mexikanskt territorium, likv�l som i en indu� striell process, tillverkningsverksamhet, lant� bruk (boskapsuppf�dning d�ri inbegripen), skogsbruk, fiske, turism (restaurang- och ho� tellverksamhet d�ri inbegripen) och telekom� munikationer under f�ruts�ttning att verksam� heten har bedrivits i Mexiko, f�rutom den mexikanska skatt som faktiskt erlagts , anses ha erlagts med ytterligare 5 procen t, eller om n�gon s�dan skatt inte har debiterats, anses ha erlagts med 5 procent, av royaltyns bruttobe� lopp. 2863 � </div> <div id="page29-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 (5) For the purpose of sub-paragraph (c) of paragraph (2) of this Article, a tax of 15 per cent should be considered to have been paid on the profits out of which the dividends are paid, if the company which is a resident of Mexico has derived the profits principally from landtransport activities carried out within the Mexican territory, as well as in an industrial process, manufacturing activities, agriculture (including cattle raising), forestry, fishing, tourism (including restaurants and ho� tels), provided that the activities have been carried out in Mexico. (6) The provisions of paragraphs (4) and (5) should apply only for the first ten years during which this Convention is effective. This period may be extended by a mutual agreement be� tween the competent authorities. 5. Vid till�mpningen av punkt 2 c i denna arti� kel, skall en skatt om 15 procent anses ha er- lagts p� den vinst av vilke n utdelning betalas, om bolaget som har sin hemvist i Mexik o har f�rv�rvat vinsten huvudsakligen fr�n land� transporter inom mexikanskt territorium, likv�l som i en industriell process, tillverk� ningsverksamhet, lantbruk (boskapsuppf�d� ning d�ri inbegripen), skogsbruk, fiske, tu� rism (restaurang- och hotellverksamhet d�ri inbegripen), under f�ruts�ttning att verksam� heten har bedrivits i Mexiko. 6. Best�mmelserna i punkterna 4 och 5 g�ller endast i fr�ga om de tio f�rsta �ren under vilka detta avtal till�mpas. Denna period kan f�r � l�ngas genom en �msesidig �verenskommelse mellan de beh�riga myndigheterna. Artide 23 Non-discrimination (1) Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. (2) The taxation on a permanent establish� ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision should not be construed as obli� ging a Contracting State to grant to residents of the other Contracting State any personal al� lowances, reliefs and reductions for taxation purposes on account of civil status or family re� sponsibilities which it grants to its own resi� dents. Artikel 23 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avtalsslutande staten bli f�re� m�l f�r beskattning eller d�rmed samman� h�ngande krav som �r av annat slag eller m er tyngande �n den beskattning och d�rmed sam� manh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden �r elle r kan bli unde rkastad. 2. Beskattningen av fast driftst�lle, som f� re� tag i en avtalsslutande stat har i den andra a v� talsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�m� melse anses inte medf�ra skyldighet f�r en av� talsslutande stat att medge person med he m� vist i den andra avtalsslutande staten s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning p� grund av civilst�nd eller f�rs�rjningsplikt mot familj, som medges person med he mvist i d en egna staten. 2864 � </div> <div id="page30-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> (3) Except where the provisions of paragraph (1) of Article 9, paragraph (8) of Article 11, or paragraph (6) of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resi� dent of the first-mentioned State. (4) Enterprises of a Contracting State, the cap� ital of which i s wholly or partly owned or con� trolled, directly or indirectly, by one or more residents of th e other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any req uirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first- mentioned State are or may be subjected. (5) The provisions of this Article shall, not� withstanding the provisions of Article 2, apply to taxes of every kind and description. SFS 1992:1196 3. Utom i de fall d� best�mmelserna i artikel 9 punkt 1, artikel 11 punkt 8 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtalsslu� tande staten avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r s�dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. 4. F�retag i en avtalsslutande stat, vars kapital helt eller delvis �gs eller kontrolleras, direkt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sammanh�ng� ande krav som �r av annat slag eller mer tyng� ande �n den beskattning och d�rmed samman� h�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli under� kastat. 5. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i f�rev arande arti� kel p� skatter av varje slag och beskaffenhet. Artide 24 Mutual agreement procedure (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accord� ance with the provisions of this C onvention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Con� tracting State of which he is a resident or, if his case comes under paragraph (1) of Article 23, to that of the Contracting State of which he is a national. The case must be pre sented within four and a half year from the expiry of the year in which the action resulting in taxation not in Artikel 24 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot be� st�mmelserna i de tta avtal, kan han, utan att detta p�verkar hans r�tt att anv�nda sig av de r�ttsmedel som finns i dessa staters interna r�ttsordning, framl�gga saken f�r den beh�� riga myndigheten i den avtalsslutande stat d�r han har hemvist eller, om fr�ga �r om till �mp� ning av artikel 23 punkt 1, i den avtalsslutande stat d�r han �r me dborgare. Saken skall fram� l�ggas inom fyra och ett halvt �r fr�n utg�ngen 2865 � </div> <div id="page31-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 accordance with the provisions of the Conven� tion was taken. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agree� ment with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accord� ance with the Convention. (3) The competent authorities of the Contract� ing States shall endeavour to resolve by mu� tual agreement any difficulties or doubts aris� ing as to the interpretation or application of the Convention. (4) The competent authorities of the Contract� ing States may communicate with each other directly for the purpose of reaching an agree� ment in the sense of the preceding paragraphs. The competent authorities, through consulta� tions, shall develop appropriate bilateral procedures, conditions, methods and tech� niques for the implementation of the mutual agreement procedure. av det �r d� den �tg�rd vidtogs som givit upp� hov till beskattning som strider mot best�m� melserna i avtalet. 2. Om den beh�riga myndigheten finner in� v�ndningen grundad men in te sj�lv kan f� til l st�nd en tillfredsst�llande l�sning, skall my n� digheten s�ka l�sa fr�gan genom �msesidig �verenskommelse med den beh�riga myndig� heten i den andra avtalsslutande staten i syfte att undvika beskattning som strider mot avt a� let. 3. De beh�riga myndigheterna i de avtal sslu� tande staterna skall genom �msesidig �verens� kommelse s�ka avg�ra sv�righeter eller tvi� velsm�l som uppkommer i fr�ga om tolk� ningen eller till�mpningen av avtalet. 4. De beh�riga myndigheterna i de avtalsslu� tande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskom� melse i de fall som angivits i f�reg�ende punk� ter. De beh�riga myndigheterna skall geno m �verl�ggningar utveckla l�mpliga bilaterala f�rfaringss�tt, betingelser, metoder och tekni� ker f�r att underl�tta f�rfarandet vid �msesi� diga �verenskommelser. Artide 25 Exchange of information (1) The competent authorities of the Contract� ing States shall exchange su ch information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes estab� lished by the Contracting States insofar as the taxation thereunder is not contrary to the Con� vention. The exchange of information is not restricted by Article 1. Any information re� ceived by a Contracting State shal l be treated as secret in the same manner as information Artikel 25 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avta lsslu� tande staterna skall utbyta s�dana upplys� ningar som �r n�dv�ndiga f�r att till�mpa be� st�mmelserna i detta avtal eller i de avta lsslu� tande staternas interna lagstiftning betr�f� fande skatter som fastst�llts av de avtalsslu� tande staterna, i den m�n beskattningen enligt denna lagstiftning inte strider mot avtalet. Ut� bytet av upplysningar begr�nsas inte av artikel 1. Upplysningar som en avtalsslutande stat mottagit skall behandlas s�som hemliga p� 2866 � </div> <div id="page32-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 obtained under the domestic laws of that State and shall be disclosed only to persons or auth� orities (including courts and administrative bodies) involved in the assessment or collec� tion of, the e nforcement or prosecution in re� spect of, or the determination of appeals in re� lation to, the taxes imposed on behalf of that State. Such persons or authorities shall use the information only for tax purposes. They may disclose the information in public court pro� ceedings or in judicial decisions. (2) In no case shall the provisions of paragraph (1) be construed so as to impose on a Contract� ing State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contract� ing State; (b) to supply information which is not obtain� able under the laws or in the normal course of the a dministration of that or of the other Contracting State; (c) to supply information which would dis� close any trade, business, industrial, com� mercial or professional secret or trade process, or information, the disclosure of which would be contrar y to public policy (ordre public). samma s�tt som upplysningar som erh�llits en� ligt den inter na lagstiftningen i denna st at och f�r yppas endast f�r personer eller myndighe� ter (d�ri inbegripet domstolar och administra� tiva myndigheter) som fastst�ller, uppb�r eller indriver eller handl�gger �tal eller besv�r i fr�ga om s katter som p�f�rs f�r en avtalsslu� tande stat. Dessa personer eller myndigheter skall anv�nda upplysningarna endast f �r skat� te�ndam�l. De f�r yppa upplysningarna vid of� fentliga r�tteg�ngar eller i domstolsavg�ran� den. 2. Best�mmelserna i punk t 1 anses inte med� f�ra skyldighet f�r en avtalsslutande stat att a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, b) l�mna upplysningar som inte �r tillg�ng� liga enligt lagstiftning eller sedvanlig ad� ministrativ praxis i denna avtalsslutande stat eller i de n andra avtalsslutande sta� ten, c) l�mna upplysningar som skulle r�ja af� f�rshemlighet, industri-, handels- eller yrkeshemlighet eller i n�ringsverksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �verl�mnande skulle strida mot all� m�nna h�nsyn (ordre public). Artide 26 Diplomatic agents and consular officers Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consu� lar officers under the general rules of interna� tional law or under the provisions of special agreements. Artikel 26 Diplomatiska f�retr�dare och konsul�ra tj�nstem�n Best�mmelserna i detta avtal ber�r inte de pri� vilegier vid beskattningen som enligt folkr�t� tens allm�nna regler eller best�mmelser i s�r� skilda �verenskommelser tillkommer diplo� matiska f�retr�dare eller konsul�ra tj�nste� m�n. 2867 � </div> <div id="page33-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 Article 27 Entry into force (1) Each Contracting State shall notify the other in writing that the procedures required by its legislation for the entry into force of this Convention have been complied with. The Convention enters into force with the recep� tion of the last notification. (2) The provisions of this Convention shall have effect on income derived on or afte r the first day of January following the dat e of the entry into force of this Convention. Artikel 27 Ikrafttr�dande 1. De avtalsslutande staterna skall skriftligen underr�tta varandra n�r de �tg�rder vidtagits som enligt respektive stats lagstiftning kr�v s f�r att detta avtal skall tr�da i kraft. Avtalet tr�der i kraft den dag d� den sista av dessa un� derr�ttelser tas emot. 2. Avtalets best�mmelser till�mpas p� inkomst som f�rv�rvas fr�n och med den 1 januari �ret n�rmast efter det d� avtalet tr�der i kraft. Artide 28 Termination This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Conven� tion, through diplomatic channels, by giving written notice of termination at least six months before the end of any calend ar year after the expiration of a period of five years from the date of its entry into force. In such case, the Convention shall cease to have effect on income derived on o r after the first day of January of the year next following that in which the notice of termination is given . Done at Washington D.C., this 21st day of September 1992, in duplicate in the Spanish and English languages, both being equally au� thentic. Artikel 28 Upph�rande Detta avtal f�rblir i kraft till dess att det upp - s�gs av en avtalsslutande stat. Vardera avtals� slutande staten kan p� diplomatisk v�g, skrift� ligen upps�ga avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n� got kalender�r som f�ljer efter en tidrymd av fem �r fr�n den dag d� avtalet tr�tt i kraft. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla betr�ffande inkomst som f�rv�rvats fr�n och med den 1 januari �ret n�rmast efter upps�gningen. Som skedde i Washington D .C. den 21 sep� tember 1992, i tv� exemplar p� spanska och engelska spr�ken, varvid b�da texterna �ge r lika vitsord. For the Kingdom o f Sweden For the United Mexican States Anders Thunborg Pedro Aspe F�r Konungariket Sverige F�r Mexikos F�renta Stater Anders Thunborg Pedro Aspe 2868 � </div> <div id="page34-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 PROTOCOL At the moment of signing the Convention be� tween the Kingdom of Sweden and the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fisca l Evasion with respect to Taxes on Income, the under� signed have agreed that the following provi� sions shall form an integral part of the Conven� tion. To Article 4 In respect of paragraph (1) of Article 4, it is understood that in the case of a partnership, an estate or a trust the term "resident of a Con� tracting State" applies only to the extent that the income derived by such partnership, estate or trust is subject to tax in that State as the in� come of a resident, either in its hands or in the hands of its partners or its beneficiaries. To Articles 8 and 13 If the Contracting State that has been given the right to tax the income according to para� graph (1) of Article 8 or paragraph (5) of Art� icle 13 is unable, under its law, to tax such in� come in its entirety, the income shall be tax� able only in the Contracting State in which the person concerned is a resident. To Article 11 In respect of paragraph (4) of Article 11 it is understood that the term "financial institution of a public character", in the case of Swede n, includes SWEDECORP (Styrelsen f�r inter� nationellt n�ringslivsbist�nd) and Swedfund International AB or any Swedish institution that may be founded by the Swedish Govern� ment to fulfill the same purposes as the said in� stitutions, as well as, in the case of Mexico, BANCOMEXT, S.N.C. (Banco Nacional de Comercio Exterior, Sociedad Nacional de PROTOKOLL Vid undertecknandet av avtalet mellan Ko� nungariket Sverige och Mexikos F�r enta Sta� ter f�r att undvika dubbelbeskattning och f�r� hindra skatteflykt betr�ffande skatter p� in� komst har undertecknade kommit �verens om att f�ljande best�mmelser skall utg�ra en inte� grerande del av avtalet. Till artikel 4 Betr�ffande artikel 4 punkt 1 �r de avtalsslu� tande staterna �verens om att vad avser han� delsbolag, d�dsbo eller stiftelse inbegriper ut� trycket "person med hemvist i en avtalsslu� tande stat" s�dan person endast i den m�n dess inkomst �r skattepliktig i denna stat p� samma s�tt som inkomst som f�rv�rvas av person med hemvist d�r, antingen hos handelsbolaget, d�dsboet eller stiftelsen eller hos dess del�gare respektive destinat�rer. Till artiklarna 8 och 13 Om en avtalsslutande stat som har r�tt att be� skatta inkomst enligt artikel 8 punkt 1 eller ar� tikel 13 punkt 5 enligt sin lagstiftning �r f�r� hindrad att i dess helhet beskatta s�dan in� komst, beskattas s�dan inkomst endast i den avtalsslutande stat d�r den skattskyldige har hemvist. Till artikel 11 De avtalsslutande staterna �r �verens om att betr�ffande artikel 11 punkt 4 in nefattar ut� trycket "finansiell institution av statlig karak� t�r" i Sverige SWEDECORP (Styrelsen f�r in� ternationellt n�ringslivsbist�nd) och Swed� fund International AB eller varje svensk insti� tution som uppr�ttas av den svenska rege� ringen f�r att uppn� samma �ndam�l som de f�rut n�mnda institutionerna, och i Mexiko BANCOMEXT S.N.C. (Banco Nacional de Comercio Exterior, Sociedad Nacional de Cr�- 2869 � </div> <div id="page35-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 Cr�dito), NAFIN, S.N.C, (Nacional Financiera, Sociedad Nacional de Cr�dito) and BANOBRAS, S.N.C. (Banco Nacional de Obras y Servicios, Sociedad Nacional de Cr�dito). dito), NAFIN, S.N.C. (Nacional Financiera, Sociedad Nacional de Cr�dito) och BANO� BRAS, S.N.C. (Banco Nacional de Obras y Servicios, Sociedad Nacional de Cr�dito). To Artides 11 and 12 In respect of paragraph (7) of Artide 11 and paragraph (5) of Artide 12, it is agreed that the Contracting States shall apply these provi� sions in accordance with the legislation of the States concerned and in accordance with the Commentaries on the Articles of the 1977 Model Double Taxation Convention on In� come and on Capital drawn up by t he OECD Committee on Fiscal Affairs. It is also agreed to extend the application of the provisions of the said paragraphs to the case described in paragraph 25 c) of the Commentaries on Art� icle 11. In respect of paragraph (9) of Article 11 and paragraph (7) of Article 12, it is agreed that when a Contracting State contemplates to deny benefits to a resident of the other Con� tracting State, the competent authorities of the Contracting States should consult each other. Till artiklarna 11 och 12 Betr�ffande artikel 11 punkt 7 och artikel 12 punkt 5 �r de avtalsslutande staterna �verens om att till�mpa dessa best�mmelser i �verens� st�mmelse med lagstiftningen i de ber�rda sta� terna och i �verensst�mmelse med kommenta� rerna till artiklarna i 1977 �rs Modell f�r dub� belbeskattningsavtal betr�ffande inkomst och f�rm�genhet uppr�ttad av OECD:s kommitt� f�r skattefr�gor. De avtalsslutande staterna �r ocks� �verens om att utstr�cka till�mpningen av best�mmelserna i n�mnda punkter till f�r� h�llanden som anges i punkt 25 c i kommenta� ren till artikel 11. De avtalsslutande staterna �r �verens om att betr�ffande artikel 11 punkt 9 och artikel 12 punkt 7 skall, n�r en avtalsslutande stat �ver� v�ger att neka en person med hemvist i den, andra avtalsslutande staten f�rm�ner, de be� h�riga myndigheterna i d e avtalsslutande sta� terna �verl�gga med varandra. To Artide 22 In respect of paragraph (4) of Artide 22 it is understood that the provisions of paragraph (4) also apply to the activities of research and development carried out in Mexico by an en� terprise that is part of a group of companies that carries out in Mexico to a substantial de� gree activities specified in that paragraph. Till artikel 22 De avtalsslutande staterna �r �verens om att betr�ffande artikel 22 punkt 4 skall best�m� melserna i punkt 4 ocks� �ga till�mpning p� forsknings- och utvecklingsverksamhet som utf�rs i Mexiko av ett f�retag som ing�r i en f�retagsgrupp vilken i Mexiko i betydande omfattning bedriver verksamhet av s�dant slag som anges i n� mnda punkt. 2870 � </div> <div id="page36-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1196 Done at Washington D.C., this 21st day of September 1992, in duplicate in the Spanish and English languages, both being equally au� thentic. Som skedde i Washington D.C. den 21 sep� tember 1992, i tv� exemplar p� spanska och engelska spr�ken, varvid b�da texterna �ger lika vitsord. For the Kingdom of Sweden For the United Mexican States F�r Konungariket Sverige F�r Mexikos F�renta Stater Anders Thunborg Pedro Aspe Anders Thunborg Pedro Aspe � </div> </div>

SFS 1992:1196 Lag

Utkom fr�n trycket

oni dubbelbeskattningsavtal mellan Sverige ocb Mexiko;

den 18 december 1992

Utf�rdad den 10 december 1992.

Enligt riksdagens beslut' f�reskrivs f�ljande.

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

flykt betr�fifande skatter p� inkomst som Sverige och Mexiko underteckna�
de den 21 september 1992 skall, tillsammans med det protokoll som �r
fogat till avtal et och som utg�r en del av detta, g�lla som lag h�r i landet.
Avtalet �r avfattat p� spanska och engelska. B�da texterna har samma
giltighet. Den engelska texten framg�r av bilaga till denna lag. Den spanska
texten skall kung�ras genom publicering i Sveriges internationella �verens�
kommelser (S�).

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

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

avtalet beskattas endast i Mexiko skall s�dan inkomst inte tas med vid

taxeringen i Sverige.

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

P� regeringens v�gnar

CARL BILDT

ANNE WIBBLE
(Finansdepartementet)

2836

' Prop. 1992/93:45, bet. 1992/ 93: SkU4, rskr. 1992/93:80,

�

SFS 1992:1196

CONVENTION BETWEEN THE

KINGDOM OF SWEDEN AND THE UNITED

MEXICAN STATES FOR THE

AVOIDANCE OF DOUBLE TAXATION AND

THE PREVENTION OF FISCAL EVASION

WITH RESPECT TO TAXES ON INCOME

The Kingdom of Sweden and the United

Mexican States, desiring to conclude a Con�
vention for the Avoidance of Double Taxation
and the Prevention of Fiscal Evasion with re�
spect to Taxes on Income, have agreed as fol�
lows:

Bilaga

(�vers�ttning)

AVTAL MELLAN KONUNGARIKET

SVERIGE OCH MEXIKOS F�RENTA

STATER F�R ATT UNDVIKA

DUBBELBESKATTNING OCH

F�RHINDRA SKATTEFLYKT

BETR�FFANDE SKATTER P� INKOMST

Konungariket Sverige och Mexikos F�renta

Stater, som �nskar ing� ett avtal f�r att und�
vika dubbelbeskattning och f�rhin dra skatte�

flykt betr�ffande skatter p� inkomst, har kom�

mit �verens om f�ljande:

Artide 1

Personal scope

This Convention shall apply to persons who

are residents of one or both of the Contracting

States.

Artikel 1

Personer p� vilka avtalet till�mpas

Detta avtal till�mpas p� personer som har
hemvist i en avtalsslutande stat eller i b�da av�
talsslutande staterna.

Artide 2

Taxes covered

(1) The taxes to which this Convention shall
apply are:

(a) In Mexico:

(i) the income tax; and
(ii) the assets tax;
(hereinafter referred to as "Mexican
tax");

(b) in Sweden:

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

komstskatten), including the sailors'
tax (sj�mansskatten) and the cou�
pon tax (kupongskatten);

(ii) the special income tax on non-resi�

dents (s�rskild inkomstskatt f�r

utomlands bosatta);

(iii) the special income tax on non-resi�

dent entertainers and artistes

(s�rskild inkomstskatt f�r utom�
lands bosatta artister m.fl.); and

Artikel 2

Skatter som omfattas av avtalet

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

a) i Mexiko:

1) inkomstskatten, och

2) minimiskatten p� bolagstillg�ngar

(the assets tax);

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

b) i Sverige:

1) den statliga inkomstskatten, sj��

mansskatten och kupongskatten
d�ri inbegripna,

2) den s�rskilda inkomstskatten f�r

utomlands bosatta,

3) den s�rskilda inkomstskatten f�r

utomlands bosatta artister m.fl,, och

2837

�

SFS 1992:1196

(iv) the communal income tax (den

kommunala inkomstskatten);

(hereinafter referred to as "Swedish
tax").

(2) The Convention shall apply also to any

identical or substantially similar taxes which
are imposed after the date of signature of the
Convention in addition to, or in place of, the
taxes referred to in paragraph (I). The com�

petent authorities of the Contracting States

shall notify each other of any substantial
changes which have been made in their re�
spective taxation laws.

4) den kommunala inkomstskatten

(i det f�ljande ben�mnda "svensk

skatt").

2. Avtalet till�mpas �ven p� skatter av sa mma
eller i huvudsa k likartat slag, som efter under�
tecknandet av detta avtal p�f�rs vid sidan av

eller i st�llet f�r d e skatter som anges i punkt
1. De beh�riga myndigheterna i de avtalsslu�

tande staterna skall meddela varandra de v�

sentliga �ndringar som vidtagits i respektive
skattelagstiftning.

Artide 3

General definitions

(1) For the purposes of this Convention, unless
the context otherwise requires:

(a) the term "Mexico" means the United

Mexican States; when used in a geo�

graphical sense, it includes the territory
of the United Mexican States; as well as

the integrated parts of the Federation;
the islands, including the reefs and cays in
the adjacent waters; the islands of Guad�

alupe and Revillagigedo; the continental

shelf and the seabed and sub-soil of the
islands, cays and reefs; the waters of the

territorial seas to the extent and limits es�
tablished by international law and the in�
land waters; and the air space of the
national territory to the extent and condi�
tions established by the international law;

(b) the term "Sweden" means the Kingdom

of Sweden and, when used in a geograph�
ical sense, includes the national territory,
the territorial sea of Sweden as well as

other maritime areas over which Sweden
in accordance with international law ex�

ercises sovereign rights or jurisdiction;

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ranleder annat,
har vid till�mpningen av de tta avtal f�ljande

uttryck nedan angiven betydelse:

a) "Mexiko" �syftar Mexikos F�renta Sta�

ter; och innefattar n�r uttrycket anv�nds
i geografisk betydelse, Mexikos F�renta

Staters territorium likv�l som de integre�

rade delarna av federationen; �arna inne�

fattande reven och bankarna i de till
�arna angr�nsande vattenomr�dena;
�arna Guadalupe och Revillagigedo,

kontinentalsockeln och havsbotten samt

�arnas, bankarnas och revens underlag;

territorialvattnets utstr�ckning i �verens�

st�mmelse med folkr�tten samt inre vat�

ten; och luftrummet �ver det nationella

territoriet i den utstr�ckning och p� det

s�tt som f�ljer av folkr�tten;

b) "Sverige" �syftar Konungariket Sverige

och innefattar n�r uttrycket anv�nds i
geografisk betydelse, Sveriges territo�

rium, Sveriges territorialvatten och andra
havsomr�den �ver vilka Sverige, i �ver�
ensst�mmelse med folkr�tten, ut�var su�
ver�na r�ttigheter eller jurisdiktion;

2838

�

SFS 1992:1196

other Contracting State" mean Mexico or

Sweden, as the context requires;

(d) the term "person" includes an individual,

a company and any other body of per�
sons;

(e) the term "company" means any body cor�

porate or any entity which is treated as a
body corporate for tax purposes;

(f) the terms "enterprise of a Contracting

State" and "enterprise of the other Con�

tracting State" mean respectively an en�
terprise carried on by a resident of a Con�
tracting State and an enterprise carried

on by a resident of the other Contracting

State;

(g) the term "international traffic" means

any transport by a ship or aircraft oper�
ated by an e nterprise which has its place
of effective management in a Contracting

State, except when th e ship or aircraft is

operated solely between places in the
other Contracting State;

(h) the term "nationals" means:

(i) all individuals possessing the nation�

ality of a Contracting S tate;

(ii) all legal persons, partnerships and

associations deriving their status as

such from the laws in force in a Con�

tracting State;

(i) the term "competent authority" means:

(i)

in Mexico, the Ministry of Finance

and Public Credit; and

(ii) in Sweden, the Minister of Finance,

his authorized representative or the
authority which is designated as a

competent authority for the pur�

poses of this Conven tion.

(2) As regards the application of the Conven�
tion by a Con tracting State, any term not de�
fined therein shall, unless t he context other�
wise requires, have the meaning which it has

c) "en avtalsslutande stat" och "den andra

avtalsslutande staten" �syftar Mexiko el�
ler Sverige, beroende p� sammanhanget;

d) "person" inbegriper fysisk perso n, bolag

och annan sammanslutning;

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

nan som vid beskattningen behandlas s�

som juridisk person ;

f) "f�retag i en avtalsslutande stat" och

"f�retag i den andra avtalsslutande sta�

ten" �syftar f�retag som bedrivs av per�

son med hemvist i en avtalsslutande stat

respektive f�retag som bedrivs av person
med hemvist i den andra avtalsslutande

staten;

g) "internationell trafik" �syftar transport

med skepp eller luftfartyg som anv�nds

av f�retag som har sin verkliga ledning i

en avtalsslutande stat utom d� skeppet el�

ler luftfartyget anv�nds uteslutande mel�
lan platser i den andr a avtalsslutande sta�

ten;

h) "medborgare" �syftar:

1) alla fysiska personer som �r medbor�

gare i en avtalsslutande stat,

2) alla juridiska personer, handelsbo�

lag och andra sammanslutningar
som bildats enligt den lagstiftning
som g�ller i en avtalsslutande stat;

"beh�rig myndighet" �syftar:

1) i Mexiko, finansdepartementet "the

Ministry of Finance and Public Cre�
dit"; och

2) i Sverige, finansministern, dennes

befullm�ktigade ombud eller den
myndighet �t vilken uppdras att vara
beh�rig myndighet vid till�mp�
ningen av detta avtal.

2. D� en avtalsslutande stat till�mpar avtalet
anses, s�vida inte sammanhanget f�ranleder
annat, varje uttryck som inte definierats i avta�
let ha d en betydelse som uttrycket har enligt

2839

�

SFS 1992:1196

under the law of that State concerning the

taxes to which the Convention applies .

den statens lagstiftning i fr�ga om s�dana skat�
ter p� vilka avtalet till�mpas.

Artide 4

Resident

(1) For the purposes of this Convention, the
term "resident of a Con tracting State" means
any person who, under the laws of that State,
is liable to tax therein by reason of his domi�
cile, residence, place of management or any
other criterion of a similar nature, provided,

however, that this term does not include any
person who is liable to tax in that State in re�

spect only of income from sources in that
State.

(2) Where by reason o f the provisions of para�

graph (1) an individual is a resident of both
Contracting States, then his status shall be de�

termined as follows:

(a) He shall be deemed to be a resident of the

State in which he has a perman ent home

available to him; if he has a permanent
home available to him in both St ates, he

shall be deemed to be a resident of the
State with which his personal and
economic relations are closer (c entre of
vital interests);

(b) if the St ate in which he has his centre of

vital interests cannot be determined, or if
he has not a permanent home available to
him in either State, he shall be deemed to
be a resident of the Sta te in which he has

an habitual abode;

or in neither of them, he shall be deemed

to be a resident of the State of which he is

a national;

(d) if he is not a national of either State, or if

he according to the domestic laws of

Sweden, is considered to be a national of
both States, the competent authorities of

Artikel 4

Hemvist

1. Vid till�mpningen av detta avtal �syftar ut�

trycket "person med hemvist i en avtalsslu�
tande stat" person som enligt lagstiftningen i

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

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

eller annan liknande omst�ndighet. D�rvid

iakttas emellertid att uttrycket inte inbegriper

person som �r skattskyldig i denna stat endast

f�r inkomst fr�n k�lla i denna stat.

2. D� p� grund av best�mmelserna i punkt 1
fysisk person har hemvist i b�da avtalsslutande
staterna, best�ms hans hemvist p� f�ljande
s�tt:

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

har en bostad som stadigvarande st�r till
hans f�rfogande. Om han har en s�dan
bostad i b�da staterna, anses han ha hem�
vist i den stat med vilken hans person liga
och ekonomiska f�rbindelser �r starkast

(centrum f�r levnadsintressena);

b) om det inte kan avg�ras i vilke n stat han

har centrum f�r sina levnadsintressen el�

ler om han inte i n�gondera staten har en

bostad som stadigvarande st�r till hans

f�rfogande, anses han ha hemvist i den
stat d�r han stadigvarande vistas;

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

terna eller om han inte vistas stadigva�
rande i n�gon av dem, anses han ha h em�
vist i den stat d�r han �r medborgare;

d) om han inte �r medborgare i n�gon stat,

eller om han enligt svensk lag skall be�

traktas som medborgare i b�da staterna,

avg�r de beh�riga myndigheterna i de av-

2840

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SFS 1992:1196

the Contracting States shall settle the

question by mutual agreement.

(3) Where by reason of the provisions of para�
graph (1) a person other than an individual is
a res ident of both Contracting States, then it
shall be deemed to be a resident of the State
in which its place of effective management is

situated.

talsslutande staterna fr�gan genom �mse�
sidig �verenskommelse.

3. D� p� gru nd av best�mmelserna i punkt 1

annan person �n fysisk person har hemvist i

b�da avtalsslutande staterna, anses personen i

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

verkliga ledning.

Artide 5

Permanent establishment

(1) For the purposes of this Convention, the
term "permanent establishment" means a
fixed place of business through which the busi�
ness of an enterprise is wholly or partly carried
on.

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta avtal �syftar ut�

trycket "fast driftst�lle" en stadigvarande plats

f�r aff�rsverksamhet, fr�n vilken e tt f�retags

verksamhet helt eller delvis bedrivs.

(2) The term "permanent establishment" in�

2. Uttrycket "fast driftst�lle" innefattar s�r-

cludes especially:

skilt:

(a) a place of man agement;

a) plats f�r f�retagsledning.

(b) a branch;

b) filial.

c) kontor,

(d) a factory;

d) fabrik.

(e) a workshop; and

e) verkstad, och

(f) a mine, an oil or gas well, a quarry or any

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

other place of extraction of natural re-

annan plats f�r utvinning av naturtill-

sources.

(3) The term "permanent establishment" like�
wise encompasses a building site, a construc�
tion, assembly or installation project or super�
visory activities in connection therewith, but

only where such site, project or activities con�

tinue for a period of more than six months.

(4) Notwithstanding the preceding provisions
of this Article, the term "permanent establish�
ment" shall be deemed not to include;

(a) the use of facilities solely for the purpose

of storage, display or delivery of goods or

merchandise belonging to the enterprise;

gangar.

3. Uttrycket "fast driftst�lle" innefattar �ven

byggnads-, anl�ggnings-, monterings- eller in�

stallationsverksamhet eller tillsynsverksamhet

i ansl utning d�rtill, men endast om verksam�
heten p�g�r under en tidrymd som �verstiger

sex m�nader.

4. Utan hinder av f�reg�ende best�mmelser i
denna artikel anses uttrycket "fast driftst�lle"
inte innefatta:

a) anv�ndningen av anordningar uteslu�

tande f�r lagring, utst�llning eller utl�m�
nande av f�retaget tillh�riga varor,

2841

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SFS 1992:1196

(b) the maintenance of a stock of goods or

merchandise belonging to the enterprise

solely for the purpose of storage, display

or delivery;

merchandise belonging to the enterprise

solely for the purpose of processing by

another enterprise;

(d) the maintenance of a fbc ed place o f busi�

ness solely for the purpose of purchasing

goods or merchandise or of collecting in�
formation, for the enterprise;

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

ness solely for the purpose of advertising,
for the supply of information, for

scientific research, for preparations relat�

ing to the placement of loans, or for sim�
ilar activities, which have a preparatory
or auxiliary character, for the enterprise;

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

ness solely for any combination of ac tivi�
ties mentioned in sub-paragraphs (a) to

(e), provided that the overall activity of
the fixed place of business resulting from
this combination is of a preparatory or
auxiliary character.

(5) Notwithstanding the provisions of para�
graphs (1) and (2), where a person - other than
an agent of an independent status to whom

paragraph (7) applies - is acting on behalf of

an enterprise and has, and habitually exer�
cises, in a Contracting State an authority to
conclude contracts in the name of the enter�

prise, that enterprise shall be deemed to have
a permanent establishment in that State in re�

spect of any activities which that person under�

takes for the enterprise, unless the activities of

such person are limited to those mentioned in

paragraph (4) which, if exercised through a
fixed place of business, would not make this

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

lager uteslutande f�r lagring, utst�llning

eller utl�mnande,

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

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

d) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r ink�p av
varor eller inh�mtande av upplysningar
f�r f�retaget,

e) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r att ombe�
s�rja reklam, meddela upplysningar, be�
driva vetenskaplig forskning, vidta f�rbe�
redelser f�r placering av l�n eller bedriva

annan liknande verksamhet som �r av

f�rberedande eller bitr�dande art f�r
f�retaget,

f) innehavet av en stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att

kombinera verksamheter som anges i
punkterna ae, under f�ruts�ttning att
hela verksamheten som bedrivs fr�n den

stadigvarande platsen f�r aff�rsverksam�

het p� grund av denna kombination �r av

f�rberedande eller bitr�dande art.

5. Om en person - som inte �r s�dan obe�

roende representant p� vilken punkt 7 til l�m�
pas - �r verksam i en avtalsslutande stat f�r ett

f�retag samt i en avtalsslutande stat har och

d�r regelm�ssigt anv�nder fullmakt att sluta

avtal i f�retagets namn, anses detta f�retag -
utan hinder av best�mmelserna i punkterna 1
och 2 - ha fast driftst�lle i denna stat betr�f�

fande varje verksamhet som denna person be�

driver f�r f�retaget. Detta g�ller dock inte om
den verksamhet som denna person bedriver �r
begr�nsad till s�dan som anges i punkt 4 och

som - om den bedrevs fr�n en stadigvarande

plats f�r aff�rsverksamhet - inte skulle g�ra

2842

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SFS 1992:1196

fixed place of business a pe rmanent establish�

ment under the provisions of that paragraph.

(6) Notwithstanding the preceding provisions

of this A rticle, an insurance enterprise which
is a resident of a Contracting State shall, ex�
cept in regard to re-insurance, be deemed to

have a permanent establishment in the other
Contracting State if it collects premiums in the

territory of that other State or insures risks

situated therein through a representative who

is employed or carries on business in that other

State, other than an agent of an independent

status to whom paragraph (7) applies.

(7) An enterprise of a Contracting State shall
not be deemed to have a permanent establish�
ment in the other Contracting State merely be�

cause it carries on business in that other State

through a broker, general commission agent or

any other agent of an independent status, pro�

vided that such persons are acting in the ordin�

ary course of their business. However, when

the activities of such an agent are devoted
wholly or almost wholly on behalf of that en�

terprise, he will not be considered an agent of

an in dependent status within the meaning of
this paragraph.

(8) The fact that a company which is a resident
of a Contracting State controls or is controlled
by a company which is a resident of the o ther
Contracting State, or which carries on business

in that other State (whether through a per�

manent establishment or otherwise), shall not

of itse lf constitute either company a perman�

ent establishment of the other.

denna stadigvarande plats f�r aff�rsverksam�

het till fast driftst�lle enligt best�mmelserna i
n�mnda punkt.

6. Utan hinder av f�reg�ende best�mmelser i
denna artikel anses f�rs�kringsf�retag i en av�

talsslutande stat, utom vad g�ller �terf�rs�k�
ring, ha fast driftst�lle i den andra avtalsslu�
tande staten, om det uppb�r premier fr�n

denna andra stats territorium eller f�rs�krar

d�r bel�gna risker genom en anst�lld represen�

tant eller en representant som bedriver r�relse
i d enna andra stat och som inte �r en s�dan

oberoende representant p� vilken punkt 7 till-
l�mpas.

7. F�retag i en avtalsslutande stat anses inte ha

fast driftst�lle i den andra avtalsslutande sta�

ten endast p� den grund att f�retaget bedriver

aff�rsverksamhet i denna stat genom f�rmed�
ling av m�klare, kommission�r eller annan

oberoende representant, under f�ruts�ttning

att s�dan person d�rvid bedriver sin sedvanliga
aff�rsverksamhet. N�r s�dan representant be�

driver sin verksamhet uteslutande eller n�stan

uteslutande f�r f�retagets r�kning, anses han

emellertid inte s�som s�dan oberoende repre�

sentant som avses i den na punkt.

8. Den omst�ndigheten att ett bolag med hem�

vist i en avtalsslutande stat kontrollerar eller
kontrolleras av ett bolag med hemvist i den
andra avtalsslutande staten eller ett bolag som
bedriver aff�rsverksamhet i denn a andra stat
(antingen fr�n fast driftst�lle eller p� annat

s�tt), medf�r inte i och f�r sig att n�gotdera

bolaget utg�r fast driftst�lle f�r det andra.

Artide 6

Income from immovable property

(1) Income derived by a resident of a Contract�
ing State from immovable property (including
income from agriculture or forestry) situated

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en av�

talsslutande stat f�rv�rvar av fast egendom

(d�ri inbegripen inkomst av lantbruk eller

2843

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SFS 1992:1196

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

(2) The term "immovable property" shall have
the meaning which it has under the law of the
Contracting State in which the property in

question is situated. The term shall in any case

include property accessory to immovable

property, livestock and equipment used in a g�
riculture and forestry, rights to which the pro�

visions of general law respecting landed prop�
erty apply, buildings, usufruct of immovable

property and rights to variable or fixed pay�
ments as consideration for the working of, or
the right to work, mineral deposits, sources
and other naturalTesources; ships, boats and
aircraft shall not be regarded as immovable

property.

(3) The provisions of paragraph (1) shall apply
to income derived from the direct use, letting,
or use in any oth er form of immovable prop�
erty.

(4) The provisions of paragraphs (1) and (3)

shall also apply to the income from immovable

property of an enterprise and to income from

immovable property used for the performance
of independent personal services.

skogsbruk) bel�gen i den andra avtalssluta nde
staten, f�r beskattas i denna andra s tat.

2. Uttrycket "fast egendom" har den betydelse

som uttrycket har enligt lagstiftningen i den

avtalsslutande stat d�r egendomen �r bel�gen.

Uttrycket inbegriper dock alltid tillbeh�r till

fast egendom, levande och d �da inventarier i
lantbruk och skogsbruk, r�ttigheter p� vilka

best�mmelserna i privatr�tten om fast egen�

dom till�mpas, byggnader, nyttjander�tt till

fast egendom samt r�tt till f�r�nderliga eller
fasta ers�ttningar f�r nyttjandet av eller r�tten

att nyttja mineralf�rekomst, k�lla eller ann an

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

ses inte vara fast egendom.

3. Best�mmelserna i punk t 1 till�mpas p� in �

komst som f�rv�rvas genom omedelbart bru�
kande, genom uthyrning eller annan anv�nd�

ning av fast egendom.

4. Best�mmelserna i punk terna 1 och 3 till�m�

pas �ven p� inkomst av fast egend om som till�
h�r f�retag och p� inkomst av fast egend om

som anv�nds vid sj�lvst�ndig yrke sut�vning.

Artide 7

Business profits

(1) The profits of an enterprise of a Contract�
ing State shall be taxable only in that State un�

less the enterprise carries on or has carried on
business in the other Contracting State

through a permanent establishment situated

therein. If the enterp rise carries on or has car�

ried on busines s as aforesaid, the profits of the

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

permanent establishment. If an enterprise
which is a resident of a Contracting State has a

Artikel 7

Inkomst av r�relse

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

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

har bedrivit r�relse i den andra avtalsslutande

staten fr�n d�r bel�get fast driftst�lle. Om
f�retaget bedriver eller har bedrivit r�relse p�

nyss angivet s�tt, f�r f�retagets inkomst be�

skattas i den andra staten, men endast s� sto r
del d�rav som �r h�nf�rlig till det fasta drift�
st�llet. Om ett f�retag med hemvist i en avtals�
slutande stat har fast driftst�lle i den andra av-

2844

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SFS 1992:1196

permanent establishment in the other Con�
tracting State and alienates property to per�

sons in that other State that is identical or sim�

ilar to property alienated through that per�
manent establishment, the profits from such
alienations shall be attributed to that perman�
ent establishment unless the enterprise shows

that such sales could not have been under�
taken by the permanent establishment in the
ordinary course of its activities.

(2) Subject to the provisions of paragraph (3),
where an enterprise of a Contracting State car�
ries on business in the other Contracting State
through a permanent establishment situated
therein, there shall in each Contracting State

be attributed to that permanent establishment
the profits which it might be expected to make

if it were a distinct and separate enterprise en�
gaged in the same or similar activities und er
the same or similar conditions and dealing
wholly independently with the enterprise of
which it is a permanent establishment.

(3) In the determination of the profits of a per�
manent establishment, there shall be allowed
as deductions expenses which are incurred for
the purposes of the business of the permanent

establishment, including executive and gen�
eral administrative expenses so incurred,
whether in the State in which the permanent
establishment is s ituated or elsewhere. How�
ever, no such deduction shall be allowed in re�
spect of amounts, if any, paid (otherwis e than

towards reimbursement of actual expenses) by
the permanent establishment to the head of�

fice of the enterprise or any of its other offices,

by way of royalties, fees or other similar pay�
ments in return for the use of patents or other
rights, or by way of commission, for specific

services performed or for management, or, ex�
cept in the case of a banking enterprise, by way
of in terest on moneys lent to the permanent
establishment.

talsslutande staten och �verl�ter egendom, vil�

ken �r identisk eller likartad med egendom

som �verl�tits genom det fasta driftst�llet, till

personer i den andra staten, skall vinsten fr�n

s�dan �verl�telse h�nf�ras till detta fasta drift�
st�lle om inte f�retaget visar att s�dan avytt�

ring inte hade kunnat f�retas av det fasta drift�

st�llet inom ramen f�r dess sedvanliga aff�rs�

verksamhet.

2. Om f�retag i en avtalsslutande stat bedriver
r�relse i den andra avtalsslutande staten fr�n
d�r bel�get fast driftst�lle, h�nf�rs, om inte

best�mmelserna i punkt 3 f�ranleder annat, i
vardera avtalsslutande staten till det fasta

driftst�llet den inkomst som det kan antas att

driftst�llet skulle ha f�rv�rvat, om det varit ett

frist�ende f�retag, som bedrivit verksamhet av
samma eller liknande slag under samma eller

liknande villkor och sj�lvst�ndigt avslutat aff�

rer med det f�retag till vilket driftst�llet h�r.

3. Vid best�mmandet av fast driftst�lles in�

komst medges avdrag f�r utgifter som upp�
kommit f�r det fasta driftst�llet, h�runder in�
begripna utgifter f�r f�retagets ledning och all�
m�nna f�rvaltning, oavsett om utgifterna upp�
kommit i de n stat d�r det fasta driftst�llet �r

bel�get eller annorst�des. Inget s�dant avdrag
medges emellertid vad avser belopp (om inte

beloppen utg�r ers�ttning f�r faktiska kostna�

der) som kan ha betalats av det fasta driftst�l�
let till f� retagets huvudkontor eller n�got av
dess andra kontor, i form av royalties, avgifter

eller andra liknande ers�ttningar f�r anv�n�
dandet av patent eller andra r�ttigheter, eller
ers�ttning f�r s�rskilda tj�nster eller f�r f�re�

tagsledning, eller, utom vad avser bankf�re�
tag, i form av r�nta p� kapital som utl�nats till

det fasta driftst�llet.

2845

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SFS 1992:1196

(4) Insofar as it has been customary in a Con�
tracting State to determine the profits to be at�
tributed to a permanent establishment on the

basis of an apportionment of the total profits

of the enterprise to its various parts, nothing in
paragraph (2) shall preclude that Contracting

State from determining the profits to be taxed

by such an appo rtionment as may be custom�
ary; the method of apportionment adopted

shall, however, be such that the result shall be

in accordance with the principles contained in
this Article.

(5) No profits shalj be attributed to a perman�
ent establishment by reason of the mere pur�

chase by that permanent establishment of
goods or merchandise for the enterprise.

(6) For the purposes of the preceding para�
graphs, the profits to be attributed to the per�
manent establishment shall be determined by
the same method year by year unless there is

good and sufficient reason to th e contrary.

(7) Where profits include items of income
which a re dealt with separately in ot her Art�
icles of this Convention, then the provisions of

those Articles shall not be affected by the pro�
visions of this Article .

4. I den m�n inkomst h�nf�rlig till fast drift�
st�lle brukat i en avtalsslutande stat best�m�

mas p� grundval av en f�rdelning av f�retagets
hela inkomst p� de olika delarna av f�retaget,
hindrar best�mmelserna i punkt 2 inte att i

denna avtalsslutande stat den skattepliktiga
inkomsten best�ms genom s�dant f�rfarande.

Den f�rdelningsmetod som anv�nds skall dock

vara s�dan att resultatet �verensst�mmer med

principerna i denna art ikel.

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

dast av den anledningen att varor ink�ps ge �
nom det fasta driftst�llets f�rsorg f�r f�reta�
get.

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

best�ms inkomst som �r h�nf�rlig till det fasta
driftst�llet genom samma f�rfarande �r fr�n
�r, s�vida inte goda och tillr�ckliga sk�l f�ran�
leder annat.

7. Ing�r i inkomst av r�relse inkomster som
behandlas s�rskilt i andra artiklar av detta av�

tal, ber�rs best�mmelserna i dessa artiklar inte

av reglerna i f�revarande artikel.

Artide 8

Shipping and air transport

(1) Profits from the operation of ships or air�

craft in international traffic shall be taxable
only in the Contracting State in which the

place of effective management of the enter�
prise is situated.

(2) The profits referred to in paragraph (1) do
not include profits derived from the provision

of accomodation or the transportation by any
other means of transport than the operation of
ships and aircrafts in international traffic.

Artikel 8
Sj�fart och luftfart

1. Inkomst genom anv�ndningen av skepp e l�

ler luftfartyg i internationell trafik beskattas

endast i den avtalsslutande stat d�r f�retaget

har sin verkliga ledning.

2. Inkomst enligt punkt 1 omfattar inte in�

komst f�rv�rvad genom tillhandah�llande av

logi eller transport genom andra transportme�
del �n anv�ndningen av skepp eller luftfartyg!
internationell trafik.

2846

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SFS 1992:1196

(3) With respect to profits derived by the air
transport consortium Scandinavian Airlines

System (SAS) the provisions of parag raph (1)
shall apply only to such part of t he profits as

corresponds to the participation held in that
consortium by AB Ae rotransport (ABA), the

Swedish partner of Scandinavian Airlines Sys�

tem (SAS).

(4) If the place of effective management of a

shipping enterprise is aboard a ship, then it

shall be deemed to be situated in the Contract�

ing State in which the home harbour of the

ship is s ituated, or, if there is no such home

harbour, in the Contracting State of which the

operator of the ship is a resident.

(5) The provisions of par agraph (1) shall also
apply to profits from the participation in a
pool, a joint business or an international oper�
ating agency.

3. Best�mmelserna i p unkt 1 till�mpas betr�f�
fande inkomst som f�rv�rvas av luftfartskon�
sortiet Scandinavian Airlines System (SAS)

endast i fr�ga om den del av inko msten som

motsvarar den andel i konsor tiet som innehas

av AB Aerotransport (ABA), den svenske

del�garen i Scandinavian Airlines System

(SAS).

4. Om f�retag som bedriver sj�fart har sin

verkliga ledning ombord p� ett skepp, anses

ledningen bel�gen i den avtalsslutande stat d�r
skeppet har sin hemmahamn eller, om n�gon

s�dan hamn inte finns, i den avtalsslutande
stat d�r skeppets redare har hemvist.

5. Best�mmelserna i punkt 1 till�mpas �ven p�
inkomst som f�rv�rvas genom deltagande i en

pool, ett gemensamt f�retag eller en interna�
tionell driftsorganisation.

Artide 9

Associated enterprises

(1) Where:

(a) an enterprise of a Contracting State parti�

cipates directly or indirectly in the man�
agement. control or capital of an enter�

prise of the o ther Contracting State, or

(b) the same persons participate directly or

indirectly in the management, control or

capital of an enterprise of a Contracting

State and an enterprise of the other Con�

tracting State,

and in eit her case conditions are made or im�
posed between the two enterprises in their

commercial or financial relations which differ
from those which would be made between in�
dependent enterprises, then any profits which

would, but for those conditions, have accrued

Artikel 9

F�retag med intressegemenskap

1. I fall d�

a) ett f�retag i en avtalsslutande stat direkt

eller indirekt deltar i ledningen eller kon�

trollen av e tt f�retag i den andra avtals�

slutande staten eller �ger del i detta f�re�

tags kapital, eller

b) samma personer direkt eller indirekt del�

tar i ledningen eller kontrollen av s�v�l

ett f�retag i en avtalsslutande stat som ett

f�retag i den andra avtalsslutande staten
eller �ger del i b�da dessa f�retags kapi�

tal, iakttas f�ljande.

Om mellan f�retagen i fr�ga om handelsf�r�
bindelser eller finansiella f�rbindelser avtalas

eller f�reskrivs villkor, som avviker fr�n dem
som skulle ha avtalats mellan av varandra obe�

roende f�retag, f�r all inkom st, som utan s�

dana villkor skulle ha tillkommit det ena f�re-

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SFS 1992:1196

to one of the enterprises, but, by reason of
those conditions, have not so accrued, may be
included in the profits of that enterprise and

taxed accordingly.

(2) Where a Contracting State includes in the
profits of an enterprise of that State - and
taxes accordingly - profits on which an ent er�

prise of the other Contracting State has been
charged to tax in that other State and the

profits so included are profits which would
have accrued to the enterprise of the first-
mentioned State if the conditions made be�

tween the two enterprises had been those
which would have been made between inde�

pendent enterprises, then that other State, if it
agrees with the inclusion, shall make an appro�
priate adjustment to the amount of the tax
charged therein on those profits. In determin�
ing such a djustment, due regard shall be had

to the other provisions of this Convention and
the competent authorities of the Contracting
States shall if necess ary consult each other.

(3) The provisions of paragraph (2) shall not
apply in case of fraud , willful default or gross

negligence.

taget men som p� grund av villkoren i fr�ga

inte tillkommit detta f�retag, inr�knas i detta
f�retags inkomst och beskattas i �verensst�m�
melse d�rmed.

2. I fall d� en avtalsslutande stat inr�knar i i n�
komsten f�r ett f�retag i denna stat, och i �ver�

ensst�mmelse d�rmed beskattar, inkomst som
ett f�retag i den andra avtalsslutande staten
beskattats f�r i denna andra stat samt den s�
lunda inr�knade inkomsten �r s�dan som

skulle ha tillkommit f�retaget i den f�rst�

n�mnda staten om de villkor som avtalats mel�
lan f�retagen hade varit s�dana som skulle ha
avtalats mellan av varandra oberoende f�re�
tag, skall denna andra stat, om den godk�nner
att inkomsten inr�knats p� angivet s�tt, ge�
nomf�ra vederb�rlig justering av det skattebe�
lopp som p�f�rts f�r inkomsten i denna stat.
Vid s�dan justering iakttas �vriga best�mmel�

ser i detta avtal och de beh�riga myndighe�

terna i de avtalsslutande staterna �verl�gger
vid behov med varand ra.

3. Best�mmelserna i punkt 2 till�mpas inte vid
fall av bedr�geri, upps�tlig f�rsummelse eller
grov v�rdsl�shet.

Artide 10

Dividends

(1) Dividends paid by a company which is a

resident of a Contracting State to a resident of
the other Contracting State may be taxed in
that other State.

(2) However, such dividends may also be taxed
in the Contracting State of which the company
paying the dividends is a resident and accord�
ing to the laws of that State, but if the recipient
is the beneficial owner of the dividends the tax

so charged shall not exceed:

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

dends if the beneficial owner is a

Artikel 10
Utdelning

1. Utdelning fr�n bolag med hemvist i en av �

talsslutande stat till person med hem vist i d en
andra avtalsslutande staten f�r beskattas i
denna andra stat.

2. Utdelningen f�r emellertid beskattas �ven i

den avtalsslutande stat d�r bolaget som betalar

utdelningen har hemvist, enligt lagstiftningen

i denna stat, men om mottagaren har r�tt till

utdelningen f�r skatten inte �verstiga:

a) 5 procent av utdelningens bruttobelopp,

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

2848

�

SFS 1992:1196

(b)

company (other than a partnership but a

limited partnership "la sociedad de re-

sponsabilidad limitada") which holds dir�

ectly at least 10 per cent of the voting

power of the company paying th e divi�

dends;
15 per cent of the gross amount of the di�

vidends in all other cases.

ic:S'

This paragraph shall not affect the taxation of

the company in respect of the profits o ut of
which the dividends are pa id.

(3) Notwithstanding the provisions of para�
graph (2) such dividends shall be taxable only
in the Contracting State of which the benefi�
cial owner is a resident if the beneficial owner
is a company (other than a partnership but a

limited partnership "la sociedad de responsa-
bilidad limitada") which holds directly at least
25 per cent of the voting power of the company

paying the dividends and at least 50 per cent of
the voting power of the company, which is the
beneficial own er of the dividends, is held by
residents of that C ontracting State.

(4) The term "dividends" as used in this Ar�
ticle means income from shares, "jouissan-
ce" shares or "jouissance" rights, mining sha�
res, founders' shares or other rights, not
being debt-claims, participating in profits, as

well as income from other corporate rights

which is subjected to the same taxation treat�
ment as income from shares by the laws of

the State of which the company making the

distribution is a re sident.

(5) The provisions of paragr aphs (1), (2) and
(3) shall not apply if the beneficial owner of
the dividends, being a resident of a Contract�
ing State, carries on or has carried on business

in the other Contracting State of which the
company paying the dividends is a resident,

through a permanent establishment situated

therein, or performs or has performed in that

bolag (med undantag f�r handelsbolag,
undantaget inbegriper inte bolag med be�
gr�nsat ansvar f�r del�garna "la sociedad
de responsabilidad limitada") som direkt
innehar minst 10 procent av det utbeta�
lande bolagets sammanlagda r�stv�rde,
15 procent av utdelningens bruttobelopp
i �vriga fall.

Denna punkt ber�r inte bolagets beskattning
f�r vinst av vilken utdelningen betalas.

3. S�dan utdelning skall - utan hinder av be�
st�mmelserna i punkt 2 - beskattas endast i
den avtalsslutande stat d�r den som har r�tt till

utdelningen har hemvist om denne �r ett bolag

(med undantag f�r handelsbolag, undantaget
inbegriper inte bolag med begr�nsat ansvar f�r
del�garna "la sociedad de responsabilidad li�
mitada") som innehar direkt minst 25 procent
av det utbetalande bolagets sammanlagda

r�stv�rde och om minst 50 procent av det sam�
manlagda r�stv�rdet i bolaget som har r�tt till
utdelningen innehas av personer med hemvist

i denna avtalsslutande stat.

4. Med uttrycket "utdelning" f�rst�s i denna
artikel inkomst av aktier, andelsbevis eller

andra liknande bevis med r�tt till andel i viast,
gruvaktier, stiftarandelar eller andra r�ttighe�

ter, som inte �r fordringar, med r�tt till andel i

vinst, samt inkomst av an dra andelar i bolag
som enligt lagstiftningen i den stat d�r det ut�

delande bolaget har hemvist vid beskattningen

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

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

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

ningen har hemvist i en avtalsslutande stat och
bedriver eller har bedrivit r�relse i den andra

avtalsslutande staten, d�r bolaget som betalar
utdelningen har hemvist, fr�n d�r bel�get fast

driftst�lle eller ut�var eller har ut�vat sj�lv�
st�ndig yrkesverksamhet i denna andra stat

2849

90-SFS 1992

�

SFS 1992:1196

other State independent personal services

from a fixed base situated therein, and the

holding in respect of which the dividends are

paid is effectively connected with such per�

manent establishment or fixed base. In such
case the provisions of Article 7 or Article 14,
as the case may be, shall apply.

(6) Where a company which is a resident of a
Contracting State derives profits or income

from the other Contracting State, that other

State may not impose any tax on the dividends

paid by the company, except insofar as such di�
vidends are paid to a resident of that other

State or insofar as the holding in respect of

which the dividends are paid is effectively con�
nected with a permanent establishment or a

fixed base situated in that other State, nor sub�

ject the company's undistributed profits to a

tax on the company's undistributed profits,
even if the dividends paid or the undistributed

profits consist wholly or partly of profits or in�
come arising in s uch other State.

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

samt den andel p� grund av vilken utdelningen

betalas �ger verkligt samband med det fasta

driftst�llet eller den stadigvarande anord�

ningen. I s�dant fall till�mpas best�mmelserna
i artikel 7 respektive artikel 14.

6. Om bolag med hemvist i en avtalsslutande

stat f�rv�rvar inkomst fr�n den andra avtals�
slutande staten, f�r denna andra stat inte be�
skatta utdelning som bolaget betalar, utom i

den m�n utdelningen betalas till person me d
hemvist i denna andra stat eller i den m�n den
andel p� grund av vilken utdelningen betalas
�ger verkligt samband med fast driftst�lle eller

stadigvarande anordning i denna andra stat,

och ej heller beskatta bolagets icke utdelad e

vinst, �ven om utdelningen eller den icke utde�
lade vinsten helt eller delvis utg�rs av inkomst

som uppkommit i denna andra s tat.

Artide 11

Interest

(1) Interest arising in a Contracting State and

paid to a resident of the other Contracting

State may be taxed in that o ther State.

(2) However, such interest may also be taxed
in the Contracting Stat e in which it arise s and
according to the laws of th at State, but if the

recipient is the beneficial owner of the interest

the tax so charged shall, subject to the provi�

sions of paragraph (3), not exceed;

(a) 10 per cent of the gross amount of the in�

terest in the case of banks;

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

terest in all other cases.

Artikel 11

R�nta

1. R�nta, som h�rr�r fr�n en avtalsslutande
stat och som betalas till person med hemvist i

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

2. R�ntan f�r emellertid beskattas �ven i d en
avtalsslutande stat fr�n vilken den h�rr�r, en�
ligt lagstiftningen i denna stat , men om motta�
garen har r�tt till r�ntan f�r skatten, om int e

best�mmelserna i punkt 3 f�ranleder annat,

inte �verstiga

a) 10 procent av r�ntans bruttobelopp be�

tr�ffande bank,

b) 15 procent av r�ntans bruttobelopp i alla

andra fall.

2850

�

SFS 1992:1196

(3) During a period of five years from the date
upon which the provisions of this Convention
came into effect, a tax rate of 15 per cent shall

apply instead of the rate specified in sub-para�
graph (a) of paragraph (2).

(4) Notwithstanding the provisions of para�
graph (2) interest, mentioned in paragraph (1)

shall be taxa ble only in the Contracting State

where the recipient of the interest is a resident
if one of the following requirements is ful�
filled:

(a) The recipient thereof is the government

of a Contracting State, the Central Bank
of a Contracting State or a political subdi�
vision or local authority thereof;

(b) the interest is paid by such a person men�

tioned in sub-paragraph (a);

granted or guaranteed for a period of not

less than three years by a financial institu�

tion of a public character with the object�
ive to prom ote exports and development
if th e credit granted or guaranteed con�
tains an element of subsidy.

(5) The term "interest" as used in this Article
means income from debt-claims of every kind,
whether or not secured by mortgage and
whether or not carrying a right to participate in
the debtor's profits, and in particular, income
from government securities and income from

bonds or debentures, including premiums and
prizes attaching to such securities, bonds or
debentures, as well as income which is sub�

jected to the same taxation treatment as in�

come from money lent by the laws of that State
in which the income arises. However, the term
"interest" does not include income to which

the provisions of Article 10 apply.

3. Under en period av fem �r fr�n det datum

d� best�mmelserna i det ta avtal blev till�mp�
liga skall en skattesats om 15 procent till�mpas

1 st�llet f�r den skattesats som angivits i punkt

2 a.

4. Utan hinder av best�mmelserna i punkt 2

skall s�dan r�nta som angivits i punkt 1, be�
skattas endast i den avtalsslutande stat d�r

mottagaren av r�ntan har hemvist om ett av

f�ljande krav �r uppfyllda:

a) R�ntan betalas till regeringen i en avtals�

slutande stat, centralbanken i en avtals�
slutande stat, en politisk underavdelning

eller lokal myndighet i en s�dan s tat;

b) r�ntan betalas av en s�dan person som

angetts i punkt a;

c) r�ntan betalas med anledning av e tt l�n

beviljat eller garanterat f�r en tid inte un�

derstigande tre �r av en finansiell institu�

tion av offentligr�ttslig karakt�r med

syfte att fr�mja export och utveckling un�

der f�ruts�ttning att den beviljade eller
garanterade krediten inneh�ller ett ele�

ment av subvention.

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

kel inkomst av varje slags for dran, antingen

den s�kerst�llts genom inteckning i fast egen�
dom eller inte och antingen den medf�r r�tt till
andel i g�lden�rens vinst eller inte. Uttrycket
�syftar s�rskilt inkomst av v� rdepapper, som

utf�rdats av staten, och inkomst av obligatio�
ner eller debentures, d�ri inbegripna agiobe-

lopp och vinster som h�nf�r sig till s�dana v�r�
depapper, obligationer eller debentures, samt
inkomst som �r f�rem�l f�r samma beskatt�

ning som inkomst fr�n utl�ning enlig t den sta�
tens lagstiftning fr�n vilken inkomsten h�r r�r.
Uttrycket "r�nta" innefattar dock inte inkomst
p� vilken best�mmelserna i artikel 10 �r till�

l�mpliga.

2851

�

SFS 1992:1196

(6) The provisions of paragraphs (1) and (2)

shall not apply if the beneficial owner of the

interest, being a resident of a Contracting

State, carries or has carried on business in the
other Contracting State in which the interest
arises, through a permanent establishment
situated therein, or performs or has performed

in that other State independent personal

services from a fixed base situated therein, and

the debt-claim in respect of which the interest
is p aid is effectively connected with such per�

manent establishment or fixed base. In such

case the provisions of Article 7 or Article 14,
as the case may be, shall apply.

(7) Interest shall be deemed to arise in a Con�

tracting State when the payer is that State it�

self, a political subdivision, a local authority or

a resident of that State. Where, however, the

person paying the interest, whether he is a res�
ident of a Contracting State or not, has in a

Contracting State a permanent establishment
or a fixed base in connection with which the in�

debtedness on which the interest is paid was

incurred, and such interest is borne by such

permanent establishment or fixed base, then

such interest shall be deemed to arise in the
State in which the permanent establishment or

fixed base is situated.

(8) Where, by r eason of a special relationship
between the payer and the beneficial owner or

between both of them and some other person,

the amount of the interest, exceeds for any
reason the amount which would have been

agreed upon by the payer and the beneficial

owner in the absence of such relationship, the

provisions of this Article shall apply only to

the last-mentioned amount. In s uch case, the

excess part of the payments shall remain tax�
able according to the laws of each Contracting

State, due regard being had to the other provi�
sions of this Convention.

6. Best�mmelserna i punkterna 1 och 2 till�m�

pas inte, om den som har r�tt till r�ntan har
hemvist i en avtalsslutande stat och bedriver
r�relse eller har bedrivit r�relse i den andra

avtalsslutande staten, fr�n vilken r�ntan h�r�

r�r, fr�n d�r bel�get fast driftst�lle eller ut�var

eller har ut�vat sj�lvst�ndig yrkesverksamhet
i denna andra stat fr�n d�r bel�gen stadigva�

rande anordning, samt den fordran f�r vilken
r�ntan betalas �ger verkligt samband med det

fasta driftst�llet eller den stadigvarande an�

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

serna i a rtikel 7 respektive artikel 14.

7. R�nta anses h�rr�ra fr�n en avtalsslutande
stat om utbetalaren �r den staten sj�lv, politisk

underavdelning, lokal myndighet eller person
med hemvist i d enna stat. Om emellertid den

person som betalar r�ntan, antingen han har
hemvist i en avtalsslutande stat eller inte, i en
avtalsslutande stat har fast driftst�lle eller sta�

digvarande anordning i samband med vilken

den skuld uppkommit f�r vilken r�ntan beta�
las, och r�ntan belastar det fasta driftst�llet el�

ler den stadigvarande anordningen, anses r�n�
tan h�rr�ra fr�n den stat d�r det fasta driftst�l�
let eller den stadigvarande anordningen finns.

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

lan utbetalaren och den som har r�tt till r�ntan

eller mellan dem b�da och annan person r�n�

tebeloppet, av n�gon anledning �verstiger det
belopp som skulle ha avtalats mellan utbetala�
ren och den som har r�tt till r�ntan om s�dana

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

melserna i den na artikel endast p� sistn�mnda
belopp. I s �dant fall beskattas �verskjutande
belopp enligt lagstiftningen i va rdera avtalsslu�
tande staten med iakttagande av �vriga be�

st�mmelser i de tta avtal.

2852

�

(9) The provisions of this Article shall not be

applicable if the loan in respect of which th e

interest is paid is granted with the main object�
ive to obtain the advantages of this Articl e.

SFS 1992:1196

9. Best�mmelserna i denna artikel �r inte till�
l�mpliga om l�net beviljades med huvudsak�

ligt syfte att uppn� f�rdelarna i denna ar tikel.

iff'i

Artide 12

Royalties

(1) Royalties arising in a Contracting State and
paid to a resident of the other Contracting

State may be taxed in that other State.

(2) However, such royalties may also be taxed
in the Contracting State in which they arise
and according to th e laws of that State, but if

the recipient is the beneficial owner of the roy�

alties the tax so charged shall not exceed 10 per
cent of the gross amou nt of the royalties.

(3) The term "royalties" as used in this Article
means payments of any kind received as a con�

sideration for the use of, or the right to use,
any copyright of literary, artistic or scientific

work including cinem atograph films, any pa�
tent, trade mark, design or model, plan, secret

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

right to use, industrial, commercial, or

scientific equipment, or for information con�
cerning industrial, commercial or scientific ex�

perience. T he term "royalties" also includes

gains derived from the alienation of any such

right or property which are contingent on the
productivity or use th ereof.

(4) The provisions of paragraphs (1) and (2)

shall not apply if the beneficial owner of the

royalties, being a resident of a Contracting

State, carries on or has carried on business in

Artikel 12

Royalty

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

stat och som betalas till person med hemvist i

den andra avtalsslutande staten, f�r beskattas

i denna andra stat.

2. Royaltyn f�r emellertid beskattas �ven i den
avtalsslutande stat fr�n vilken den h�rr�r, en�
ligt lagstiftningen i denna stat, men om motta�
garen har r�tt till royaltyn, f�r skatten inte
�verstiga 10 procent av royaltyns bruttobe�
lopp.

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

kel varje slags betal ning som tas emot s�som

ers�ttning f�r nyttjandet av eller f�r r�tten att

nyttja upphovsr�tt till litter�rt, konstn�rligt el�

ler vetenskapligt verk, h�ri inbegripet biograf�

film, patent, varum�rke, m�nster eller mo�
dell, ritning, hemligt recept eller hemlig till�

verkningsmetod samt f�r nyttjandet av eller

f�r r�tten att nyttja industriell, kommersiell el�

ler vetenskaplig utrustning eller f�r upplysning

om erfarenhetsr�n av industriell, kommersiell
eller vetenskaplig natur. Uttrycket "royalty"
innefattar �ven vinst erh�llen vid �verl�telse
av en s�dan r�ttighet eller egendom som �r en

f�ljd av anv�n dningen d�rav.

4. Best�mmelserna i pu nkterna 1 och 2 till�m�

pas inte, om den som har r�tt till royaltyn har

hemvist i en avtalsslutande stat och bedriver
r�relse eller har bedrivit r�relse i den andra

2853

�

SFS 1992:1196

the other Contracting State in which the royal�
ties arise, through a permanent establishment
situated therein, or performs or has performed
in that other State independent personal
services from a fixed base situated therein, and
the right o r property in respect of which the

royalties are paid is effectively connected with

such permanent establishment or fixed base.

In such case the provisions of Article 7 or Ar�

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

(5) Royalties shall be deemed to arise in a
Contracting State \vhen the payer is that State

itself, a political subdivisi on, a local authority

or a resident of th at State. Where, however,

the person paying the royalties, whether he is
a resident of a Contracting State or not, has in

a Contracting State a permanent establish�

ment or a fixed base in connectio n with which

the liability to pay the royalties was incurred,

and such royalties are borne by such perman�

ent establishment or fixed base, then such roy�

alties shall be deemed to arise in the State in
which the permanent establishment or fixed

base is situated,

(6) Where by reason of a special relationship

between the payer and the beneficial owner or

between both of them and some other person,
the amount of the royalties for an y reason ex�

ceeds the amount which would have been

agreed upon by the payer and the beneficial
owner in the absence of su ch relationship, the

provisions of this Article shall apply only to
the last-mentioned amount. In such case, the

excess part of the payments shall remain tax�
able according to the laws of each Contracting
State, due regard being had to the other provi�
sions of this Convention.

(7) The provisions of this Article shall not be
applicable if the right o r the property in re�

spect of which the royalty is paid is agreed

upon or assigned with the main objective to

obtain the advantages of this Article.

avtalsslutande staten, fr�n vilken royaltyn h�r�

r�r, fr�n d�r bel�get fast driftst�lle eller ut�var

eller har ut�vat sj�lvst�ndig yrkesve rksamhet

i denn a andra stat fr�n d�r bel�gen stadigva�
rande anordning, samt den r�ttighet eller

egendom i fr�ga om vilken royaltyn betalas

�ger verkligt samband med det fasta driftst �l�
let eller den stadigvarande anordningen. I s�
dant fall till�mpas best�mmelserna i artikel 7

respektive artikel 14.

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

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

politisk underavdelning, lokal myndighet eller
person med hemvist i denna stat. Om emeller�
tid den person som betalar royaltyn, antin gen
han har hemvist i en avtalsslutande stat eller

inte, i en avtalsslutande stat har fast driftst�lle
eller stadigvarande anordning i samband va r�

med skyldigheten att betala royaltyn u ppkom�

mit, och royaltyn belastar det fasta drifts t�llet

eller den stadigvarande anordningen, anses

royaltyn h�rr�ra fr�n den stat d�r det fasta

driftst�llet eller den stadigvarande anord�

ningen finns.

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

lan utbetalaren och den som har r�tt till royal�
tyn eller mellan dem b�da och annan person

royaltybeloppet av n�gon anledning �verstiger

det belopp som skulle ha avtalats mellan utbe�

talaren och den som har r�tt till roya ltyn om

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

best�mmelserna i denna artikel endast p� sist�
n�mnda belopp. I s�dant fall beskattas �ve r�

skjutande belopp enligt lagstiftningen i var�

dera avtalsslutande staten med iakttagande av

�vriga best�mmelser i detta avtal.

7. Best�mmelserna i denna artikel skall inte

till�mpas om den r�tt eller egendom f�r vilken

royaltyn utbetalas, avtalats eller best�mts med

det huvudsakliga syftet att uppn� f�rdelarna i

denna artikel.

2854

�

SFS 1992:1196

Artide 13

Capital gains

(1) Gains derived by a resident of a Con tract�
ing Sta te from the alienation of immovable

property referred to in Article 6 and situated
in the other Contracting State, may be taxed
in that other State.

(2) Gains from the alienation of shares or

other rights in a company which assets princip�

ally, directly or indirectly, consist of immov�
able pro perty situated in a Contracting State
or rights pertaining to such immovable prop�
erty, may be taxed in that State. For the pur�

poses of this paragraph immovable property
used by a company in its indust rial, commer�
cial or agricultural activities or in the conduct
of professional services should not be taken
into account.

(3) Gains from the alienation of shares that
represent a participation of more than 25 per
cent of the stock of a company resident of a
Contracting State, may be taxed in tha t State.
However, the tax so charged shall not exceed
20 per cent of the taxable gains.

(4) Gains from alienation of movable property
forming part of the business property of a per�
manent establishment which an enterprise of a
Contracting State has in the other Contracting

State or of movable property pertaining to a

fixed base available to a resident of a Contract�
ing State in the other Contracting State for the
purpose of performing independent personal

services, including such gains from the aliena�

tion of such a permanent establishment (alone
or with the whole enterprise) or of such fix ed

base, may be taxed in that other State.

(5) Gains from the alienation of ships or air�
craft operated in internat ional traffic or mov�
able property pertaining to the operation of

Artikel 13

Realisationsvinst

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

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

av s�dan fast egendom som avses i artikel 6 och
som �r bel�gen i den andra avtalsslutande sta�

ten, f�r beskattas i denna andra stat.

2. Vinst p� grund av �verl�telse av andelar el�

ler andra r�ttigheter i ett bolag vars tillg�ngar
huvudsakligen, direkt eller indirekt, best�r av

fast egendom bel�gen i e n avtalsslutande stat

eller r�ttighet h�nf�rlig till s�dan fast egen�
dom, f�r beskattas i denna stat. Fast egendom
som anv�nds av ett bolag i dess industriella el�

ler kommersiella verksamhet eller jordbruks�
verksamhet eller vid ut�vandet av sj�lvst�ndig
yrkesverksamhet skall inte beaktas vid till-
l�mpningen av denna punkt.

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

vilka representerar mer �n 25 procent av an�
delskapitalet i ett bolag som har hemvist i en
avtalsslutande stat f�r beskattas i denna stat.

Den s�lunda debiterade skatten skall dock inte

�verstiga 20 procen t av den beskattningsbara
vinsten.

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

dom, som utg�r del av r�relsetillg�ngarna i
fast driftst�lle, vilket ett f�retag i en avtalsslu�

tande stat har i den andra avtalsslutande sta�
ten, eller av l�s egendom, h�nf�rlig till stadig�
varande anordning f�r att ut�va sj�lvst�ndig

yrkesverksamhet, som person med hemvist i

en avtalsslutande stat har i den andra avtals�

slutande staten, f�r beskattas i denna andra
stat. Detsamma g�ller vinst p� grund av �ver�

l�telse av s�dant fast driftst�lle (f�r sig eller
tillsammans med hela f�retaget) eller av s�dan

stadigvarande anordning.

5. Vinst p� grund av �verl�telse av skepp eller

luftfartyg som anv�nds i internationell trafik

eller l�s egendom som �r h�nf�rlig till anv�nd-

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SFS 1992:1196

such ships or aircraft, shall be taxable only in
the Contracting State in which the place of ef�
fective management of the enterprise is situ�
ated. With respect to gains derived by the

Swedish, Danish and Norwegian air transport
consortium Scandinavian Airlines System

(SAS), the provisions of this paragraph shall

apply only to such portion of the gains as cor�
responds to the participation held in that con�
sortium by AB Aerotransport (ABA), the
Swedish partner of Scandinavian Airlines Sys�

tem (SAS).

(6) The provisions of Article 12 of this Con�

vention shall also apply to gains from the al�

ienation of any property or right referred to

in that Article.

(7) Gains from the alienation of any property
other than that referred to in the paragraphs

mentioned above, shall be taxable only in the

Contracting State of which the alienator is a
resident.

(8) Notwithstanding the provisions of para�

graph (7), gains from the alienation of shares
or other corporate rights of a company which

is a resident of one of the Contracting States
derived by an individu al who has been a resi�
dent of that State and who has becom e a resi�

dent of the other Contracting State, may be

taxed in the first-mentioned State if the aliena�

tion of the shares or other corporate rights oc�

cur at any time during the ten years next fol�

lowing the date on which the individual has
ceased to be a resident of the first-mentioned
State.

ningen av s�dana skepp eller luftfartyg, be�

skattas endast i den avtalsslutande stat d�r

f�retaget har sin verkliga ledning. Best�mmel�

serna i denna punkt till�mpas betr�ffande
vinst som f�rv�rvas av luftfartskonsortiet
Scandinavian Airlines System (SAS) men en�

dast i fr�ga om den del av vinsten som motsva�

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

6. Best�mmelserna i artikel 12 i detta avtal till-

l�mpas ocks� p� vinst p� grund av �verl� telse
av egendom eller r�ttighet som avses i den arti�

keln.

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

egendom �n s�dan som avses i de ovan

n�mnda punkterna beskattas endast i den av �

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

8. I det fall d� en fysisk person f�rv�rvar vinst

p� grund av �verl�telse av andelar eller and ra

r�ttigheter i bolag med hemvist i en av talsslu�
tande stat samt den fysiska personen har haf t

hemvist i denna stat och f�tt hemvist i den

andra avtalsslutande staten f�r, utan hinder av

best�mmelserna i punkt 7, den f�rstn�mnda

staten beskatta vinsten om �verl�telsen av an�

delarna eller r�ttigheterna sker vid n�got till�

f�lle under de tio �r som f�ljer n�rmast efter

det att personen upph�rt att ha hemvist i den
f�rstn�mnda staten.

Artide 14

Independent personal services

(1) Income derived by an individu al who is a

resident of a Contracting State in respect of
professional services or other activities of an
independent character shall be taxable only in

Artikel 14

Sj�lvst�ndig yrkesut�vnin g

1. Inkomst, som en fysisk person med hemvist

i en avtalsslutande stat f�rv�rvar genom att ut�

�va fritt yrke eller annan sj�lvst�ndig verk�
samhet, beskattas endast i denna stat. S�dan

2856

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SFS 1992:1196

that State. However, such income may also be
taxed in the o ther Contracting State if:

(a) the individual has a fixed base regularly

available to him in that other State for the

purpose of performing his activities, but
only so much there of as is attributable to
that fixed b ase, or

(b) the individual is present in that other

State for a period or periods exceeding in

the aggregate 183 days within any period
of 12 months, but only so much thereof
as is attributable to services performed in

that State.

(2) The term "professional services" includes

especially independent scientific, literary, ar�
tistic, educational or teaching activities as

well as the independent activities of physi�

cians, lawyers, engineer s, architects, dentists
and accountants.

inkomst f�r emellertid �ven beskattas i den
andra avtalsslutande staten om

a) den fysiska personen i den na andra stat

har en stadigvarande anordning som re�

gelm�ssigt st�r till hans f�rfogande f�r att

ut�va verksamheten, men endast s� stor

del av den som �r h�nf�rlig till denna sta�
digvarande anordning, eller

b) den fysiska personen vistas i den andra

avtalsslutande staten under tidrymd eller

tidrymder som sammanlagt �verstiger

183 dagar under en tolvm�nadersperiod,

men endast s� mycket av inkomsten som

�r h�nf�rlig till verksamhet som ut�vas
d�r.

2. Uttrycket "fritt yrke" inbegriper s�rskilt

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

n�rlig verksamhet, uppfostrings- och undervis�
ningsverksamhet samt s�dan sj�lvst�ndig
verksamhet som l�kare, advokat, ingenj�r, ar�
kitekt, tandl�kare och revisor ut�var.

Artide 15

Dependent personal services

(1) Subject to the provisions of Artides 16, 18

and 19, salaries, wages and other similar remu�

neration derived by a resident of a Contracting

State in respect of an employment shall be tax�

able only in that State unless the employment
is exercised in th e other Contracting State. If
the employment is so exercised, such remu�
neration as is derived therefrom may be taxed
in that other State.

(2) Notwithstanding the provisions of para�
graph (1), remuneration derived by a resident
of a Contracting State in respect of an employ�
ment exercised in the other Contracting State

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

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 16, 18

och 19 f�ranleder annat, beskattas l�n och an�

nan liknande ers�ttning som person med hem�

vist i en avtalsslutande stat uppb�r p� grund av
anst�llning endast i denna stat, s�vida inte ar�
betet utf�rs i den andra avtalsslutande staten.

Om arbetet utf�rs i den na andra stat, f�r er�

s�ttning som uppb�rs f�r arbetet beskattas

d�r.

2. Utan hinder av best�mmelserna i punkt 1

beskattas ers�ttning, som person med hemvis t
i en avtalsslutande stat uppb�r f�r arbete som

utf�rs i den andra avtalsslutande staten, en�

dast i den f�rstn�mnda staten, om

2857

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SFS 1992:1196

(a) the recipient is present in the other State

for a period or periods not exceeding in

the aggregate 183 days within any period

of 12 months; and

(b) the remuneration is paid by, or on behal f

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

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

State.

(3) Notwithstanding the preceding provisions
of this Article, remuneration derived in re�
spect of an employment exercised aboard a
ship or aircraft operated in international traffic

by an enterprise of a Contracting State may be

taxed in the Contracting State in which the

place of effective management of the enter�
prise is situated. Where a resident of Swed en
derives remuneration in respect o f an employ�
ment exercised aboard an aircraft operated in
international traffic by the air transport con�
sortium Scandinavian Airlines Syst em (SAS),
such' remuneration shall be taxable only in
Sweden.

a) mottagaren vistas i den andra staten un�

der tidrymd eller tidrymder som samman�

lagt inte �verstiger 183 dagar under en
tolvm�nadersperiod, och

b) ers�ttningen betalas av arbetsgivare so m

inte har hemvist i den andra staten eller
p� dennes v�gnar, samt

c) ers�ttningen inte belastar fast driftst�lle

eller stadigvarande anordning som ar�

betsgivaren har i den andra staten.

3. Utan hinder av f�reg�ende best�mmelser i
denna artikel f�r ers�ttning f�r arbete, som ut�
f�rs ombord p� skepp eller luftfartyg som an�

v�nds i internationell trafik av ett f�retag i e n

avtalsslutande stat, beskattas i den avtalsslu�

tande stat d�r f�retaget har sin verkliga led �
ning. Om person med hemvist i Sverige up p�
b�r inkomst av arbete, vilket utf�rs ombord p�

ett luftfartyg som anv�nds i internationell tr a�
fik av luftfartskonsortiet Scandinavian Airli�

nes System (SAS), beskattas inkomsten en�

dast i Sverige.

Artide 16

Directors' fees

Directors' fees and other similar payments de�

rived by a resident of a Contracting State in his

capacity as a member of the board of directors
and in the case of Mexico in his capacity as a
"administrador" or a "comisario" of a
company which is a resident o f the other Con�

tracting State may be taxed in that other State.

Artikel 16

Styrelsearvode

Styrelsearvode och annan liknande ers�ttning,
som person med hemvist i en avtalsslutande

stat uppb�r i egensk ap av medlem i styre lse,
och i Mexikos fall i egenskap av "administra�
dor" eller "comisario", i bolag med hemvist i
den andra avtalsslutande staten, f�r beskattas
i denna a ndra stat.

Artide 17

Entertainers and sportsfnen

(1) Notwithstanding the provisions of Artides

14 and 15, income derived by a resident of a

Artikel 17

Artister och idrottsm�n

1. Utan hinder av best�mmelserna i ar tiklarna
14 och 15 f�r inkomst, som person med hem -

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SFS 1992:1196

Contracting State as an entertainer, such as a

theatre, motion picture, radio or television ar�
tiste, or a musician, or as a sportsman, from
his personal activities as such exercised in the

other Contracting State, may be taxed in that
other State. Income derived by an entertainer

or a sportsman who is a resident of a Contract�
ing State from that resident's personal acti�
vities relating to that resident's reputation as
an entertainer or athlete exercised in the other
Contracting State may be taxed in that other

State.

(2) Where income in respect of personal acti�
vities exercised by an entertainer or a sports�
man in his capacity as suc h accrues not to the
entertainer or sportsman himself but to an�

other person, that income may, notwithstand�
ing the provisions of Articles 7, 14 and 15, be

taxed in the Contracting State in which the ac�
tivities of the entertainer or sportsman are ex�

ercised.

(3) Notwithstanding the provisions of para�

graphs (1) and (2) income derived by an enter�

tainer or sportsman from his personal acti�
vities as such shall be exempt from tax in the

Contracting State in which these activities are
exercised if the activities are exercised within
the framework of a visit w hich is substantially

supported by the other Contracting State, a

political subdivision, a local authority or a

public institution thereof.

vist i en avtalsslutande stat f�rv�rvar genom

sin personliga verksamhet i den andra avtals�
slutande staten i egenskap av artist, s�som tea�

ter- eller filmsk�despelare, radio- eller televi�

sionsartist eller musiker, eller av id rottsman,

beskattas i denna andra stat. Inkomst f�rv�r�

vad av en artist eller en idrottsman med hem�

vist i en avtalsslutande stat fr�n dennes per�

sonliga verksamhet utf�rd i den andra avtals�
slutande staten och som �r relaterad till den�

nes renomm� som artist eller idrottsman, f�r
beskattas i denna andra stat.

2. I fall d� inkomst genom personlig verksam�

het, som artist eller idrottsman ut�var i denna

egenskap, inte tillfaller artisten eller idrotts�

mannen sj�lv utan annan person, f�r denna in�
komst, utan hinder av best�mmelserna i artik�

larna 7, 14 och 15, beskattas i den avtalsslu�
tande stat d�r artisten eller idrottsmannen ut�

�var verksamheten.

3. Utan hinder av best�mmelserna i punkterna

1 och 2 skall inkomst som f�rv�rvats av en ar�
tist eller idrottsman genom dennes personliga

verksamhet som s�dan undantas fr�n beskatt�

ning i den avtalsslutande stat d�r denna verk�

samhet ut�vas om verksamheten ut�vas inom

ramen f�r ett bes�k vilket till avsev�rd del fi�
nansieras av den andra avtalsslutande staten,

en politisk underavdelning, lokal myndighet

eller annan allm�n institution i denna s tat.

Artide 18

Pensions, annuities and similar payments

(1) Subject to the provisions of paragr aph (2)
of Article 19, pensions and other similar remu�
neration, disbursements under the Social Se�
curity legislation and annuities arising in a

Contracting State and paid to a resident of the
other Contracting State may be taxed in the
first-mentioned Contracting State.

Artikel 18

Pension, livr�nta och liknande ers�ttningar

1. Om inte best�mmelserna i artikel 19 punkt

2 f�ranleder annat f�r pension och annan lik�

nande ers�ttning, utbetalning enligt socialf�r�

s�kringslagstiftningen och livr�nta, vilka h�r�

r�r fr�n en avtalsslutande stat och betalas till
person med hemvist i den andra avtalsslutande

staten, beskattas i den f�rstn�mnda staten.

2859

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SFS 1992:1196

(2) The term "annuity" means a stated sum
payable periodically at stated times during life

or during a specified or ascertainable period of

time under an obligation to make the pay�
ments in return for adequate and full consider�
ation in money or money's w orth.

2. Med uttrycket "livr�nta" f�rst�s ett fastst�llt
belopp, som utbetalas periodiskt p� fastst�llda
tider under en persons livstid eller under angi�
ven eller fastst�llbar tidsperiod och so m utg�r

p� grund av f�rpliktelse att verkst�lla dessa ut�
betalningar som ers�ttning f�r d�remot fullt

svarande vederlag i penningar eller penningars

v�rde.

Artide 19

Government service

(1)(a) Remuneration, other than a pension,

paid by a Contracting State or a political

subdivision or a local authority thereof

to an individual in respect of services

rendered to that State or subdivision or

authority shall be taxable only in that
State.

(b) However, such remuneration shall be

taxable only in the other Contracting

State if the services are rendered in that

other State and the individual is a resi�

dent of that Stat e who;

(i) is a national o f that State; or
(ii) did not become a resident of that

State solely for the purpose of ren�

dering the services.

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

ated by, a Contracting State or a

political subdivision or a loca l authority

thereof to an individual in respect of

services rendered to that State or subdi�

vision or authority shall be taxab le only

in that State.

(b)

However, such pension shall be taxable

only in the other Contracting State if the
individual is a resident of, and a national
of, that State.

(3) The provisions of Articles 15, 16 and 18

shall apply to remuneration and pensions in

Artikel 19

Offentlig tj�nst

l.a) Ers�ttning (med undantag f�r pension),

som betalas av en avtalsslutande stat,

dess politiska underavdelningar eller dess

lokala myndigheter till fysis k person p�
grund av arbete som utf�rs i denna stats,
dess politiska underavdelningars eller lo�
kala myndigheters tj�nst, beskattas en�
dast i denna stat.

b) S�dan ers�ttning beskattas emellertid en�

dast i den andra avtalsslutande staten, om

arbetet utf�rs i denna andra stat och per�
sonen i fr�ga har hemvist i denna stat och

1) �r medborgare i denna stat, eller

2) inte fick hemvist i denna stat uteslu�

tande f�r att utf�ra arbetet.

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

inr�ttade av, en avtalsslutande stat, dess

politiska underavdelningar eller lokala
myndigheter till fysisk person p� grund av
arbete som utf�rts i denna stats, politiska
underavdelningars eller myndigheters
tj�nst, beskattas endast i denna stat.

b) S�dan pension beskattas emellertid en�

dast i den andra avtalsslutande staten om

personen i fr�ga har hemv ist och �r med�
borgare i denna stat.

3. Best�mmelserna i artiklarna 15, 16 och 18

till�mpas p� ers�ttning och pensio n som beta-

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SFS 1992:1196

respect of services rendered in connection with
a business carried on by a Contracting State or
a political subdivision or a local authority
thereof.

las p� grund av arbete som utf�rts i samband

med r�relse som bedrivs av en avtalsslutande

stat, dess politiska und eravdelningar eller lo�

kala myndigheter.

Artide 20

Students

Payments which a student or business ap�

prentice who is or was immediately before vis�
iting a Contracting State a resident of the other
Contracting State and who is present in the
first-mentioned State solely for the purpose of
his education or training receives for th e pur�

pose of his maintenance, education or training

shall not be taxed in that State, provided that
such payments arise from sources outside that
State.

Artikel 20

Studerande

Studerande eller aff�rspraktikant, som har el�

ler omedelbart f�re visteisen i en avtalsslu�

tande stat hade hemvist i den andra avtalsslu�
tande staten och som vistas i den f�rstn�mnda

staten uteslutande f�r sin undervisning eller

utbildning, beskattas inte i denna stat f�r be�

lopp som han erh�ller f�r sitt uppeh�lle, sin

undervisning eller utbildning, under f�ruts�tt�

ning att beloppen h�rr�r fr�n k�lla utanf�r
denna stat.

Artide 21

Other income

(1) Items of income of a resident of a Contract�

ing State, wherever arising, not dealt with in

the foregoing Articles of this Convention shall
be taxable only in that Sta te.

(2) The provisions of para graph (1) shall not
apply to income, other than income from im�
movable property as defined in p aragraph (2)
of Article 6, if t he recipient of such income,
being a resident of a Contracting State, carries
on business in the other Contracting State
through a permanent establishment situated
therein, or performs in that other State inde�
pendent personal services from a fixed base

situated therein, and the right or property in

respect of which the income is paid is effect�

ively connected with such permanent estab�

lishment or fixed base. In such case the provi�

sions of Article 7 or Article 14, as the case may

be, shall apply.

Artikel 21

Annan inkomst

1. Inkomst som person med hemvist i en av�

talsslutande stat f�rv�rvar och som inte be�
handlas i f�reg�ende artiklar av detta avtal,
beskattas endast i denn a stat oavsett varifr�n
inkomsten h�rr�r.

2. Best�mmelserna i punkt 1 till�mpas inte p�
inkomst, med undantag f�r inkomst av fast
egendom som avses i artikel 6 punkt 2, om

mottagaren av inkomsten har hemvist i en av�
talsslutande stat och bedriver r�relse i den

andra avtalsslutande staten fr�n d�r bel�get
fast driftst�lle eller ut�var sj�lvst�ndig yrkes�

verksamhet i den na andra stat fr�n d�r bel�

gen stadigvarande anordning, samt den r�ttig�

het eller egendom i fr�ga om vilken inkomsten
betalas �ger verkligt samband med det fasta

driftst�llet eller den stadigvarande anord�

ningen. I s�dant fall till�mpas best�mmelserna
i artikel 7 respektive artikel 14.

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SFS 1992:1196

(3) Notwithstanding the provisions of para�

graphs (1) and (2), items of income of a resi�
dent of a Contracting State not dealt with in

the foregoing Articles of this Convention and

arising in the other Contracting State may be

taxed in that other State.

3. Inkomst vilken inte behandlas i f�r eg�ende

artiklar i detta avtal, som perso n med hem vist
i en avtalsslutande stat f�rv�rvar och som h�r�

r�r fr�n den andra avtalsslutande staten, f�r,
utan hinder av best�mmelserna i punkterna 1

och 2, beskattas i denna andra sta t.

Artide 22

Elimination of double taxation

(1) In the case of Mexico double taxation shall

be avoided, subject to the conditions under
the Mexican law, as follows:

(a) Residents of Mexico may credit the

Swedish tax in any amount not exceeding

the tax payable in Mexico on such in�
come; and

(b) companies which are residents of Mexico

may credit against the Mexican tax on di�
vidends, the Swedish tax on the profits
out of which the company resident in
Sweden paid the dividends.

However, where a resident of Mexi co derives

payments referred to in Article 18, Mexico
may, according to its internal legislation, limit
the creditable amount to 15 per cent of the
gross amount received.

(2) In the case of Sweden, double taxation

shall be avoided as f ollows:

(a) Where a resident of Sweden derives in�

come which under the laws of Mexico and
in accordance with the provisions of this
Convention may be taxed in Mexico,
Sweden shall allow - subject to the provi�
sions of the law of Sweden concerning

credit for foreign tax (as it may be
amended from time to time without chan�
ging the general principle hereof) - as a

deduction from the tax on such income.

Artikel 22

Undanr�jande av dubbelbeskattning

1. Betr�ffande Mexiko skall, i enlighet med de

villkor som f�reskrivs i mexikansk lagstiftning,
dubbelbeskattning undvikas p� f�ljande s�tt:

a) Personer med hemvist i Mexiko f�r av�

r�kna svensk skatt till ett belopp inte

�verstigande den skatt som skall betalas i
Mexiko p� s�dan inkomst; och

b) bolag med hemvist i Mexiko f�r fr�n den

mexikanska skatten p� utdelning avr�kna

den svenska skatten p� den vinst av vil �

ken bolaget med hemvist i Sverige be ta�

lade utdelningen.

D� en person med hemvist i Mexiko f�rv�rvar
inkomst som avses i artikel 18, f�r Mexiko en�
ligt intern lagstiftning begr�nsa det avr�k-
ningsbara beloppet till 15 procent av det er�
h�llna bruttobeloppet.

2. Betr�ffande Sverige skall dubbelbeskatt�
ning undvikas p� f�ljande s�tt:

a) Om person med hemvis t i Sverige f�rv�r�

var inkomst som enligt mexikansk lag�
stiftning och i enlighet med best�mmel�

serna i detta avtal f�r beskattas i Mexiko,

skall Sverige - med beaktande av best�m�

melserna i svensk lagstiftning betr�ffande

avr�kning av utl�ndsk skatt (�ven i den
lydelse de framdeles kan f� genom att

�ndras utan att den allm�nna princ ip som
anges h�r �ndras) - fr�n den svenska

2862

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SFS 1992:1196

l JI�

an amount equal to the Mexican tax paid
in respect of such income.

(b) Where a resident of Sweden derives in�

come which, in accordance with the pro�
visions of Article 19, shall be taxable only

in Mexico, Sweden may, when determin�
ing the graduated rate of Swedish tax,
take into account the income which sh all

be taxable only in Mexico.

paragraph (a) of this paragraph, divi�

dends paid by a company wh ich is a resi�
dent of Mexico to a company which is a

resident of Sweden shall be exempt from
Swedish tax according to the provisions

of Swedish law governing the exemption

of tax on dividends paid to Swedish
companies by subsidiaries abroad.

(3) For the purpose of sub -paragraph (a) of
paragraph (2) the Mexican assets tax men�
tioned in paragraph (l)(a) of Article 2 shall be

considered an income tax.

(4) For the purpose of sub-paragraph (a) of
paragraph (2) of this Article the Mexican tax
paid in respect of royalties received as a con�

sideration for the use of any patent, trade

mark, design or model, plan, secret formula or
process, or for information concerning indus�
trial, commercial or scientific experience,

shall, where it has been used in landtransport

activities carried out within the Mexican terri�
tory, as well as in an industrial process,

manufacturing activities, agriculture (includ�

ing cattle raising), forestry, fishing, tourism

(including restaurants and hotels) and tele�

communications, provided that the activities

have been carried out in Mexico, in addition to

the Mexican tax actually paid be considered to
have been paid with 5 per cent more, or if no

such tax has been charged be considered to

have been paid with 5 per c ent, of the gross

amount of the royalties.

skatten p� inkomsten avr�kna ett belopp

motsvarande den skatt som erlagts i
Mexiko f�r inkomsten.

b) Om en person med hemvist i Sverige f�r�

v�rvar inkomst, som enligt best�mmel�

serna i artikel 19 beskattas endast i

Mexiko, f�r Sverige - vid best�mmandet

av svensk progressiv skatt - beakta in�

komsten som skall beskattas endast i
Mexiko.

c) Utan hinder av best�mmelserna i a ovan

�r utdelning fr�n bolag med hemvist i
Mexiko till bolag med hemvist i Sverige
undantagen fr�n svensk sk att enligt be�

st�mmelserna i svensk lag om skattebefri�
else f�r utdelning som erh�lles av svenska

bolag fr�n dotterbolag utomlands.

3. Vid till�mpningen av punkt 2 a skall den i
artikel 2 punkt 1 a omn�mnda mexikanska "as�
sets tax" anses som en inkomstskatt.

4. Vid till�mpningen av punkt 2 a i denna arti�
kel skall mexikansk skatt, som betalas med an�

ledning av att royalty erh�llits s�som e rs�tt�

ning f�r nyttjandet av patent, varum�rke,
m�nster eller modell, ritning, hemligt recept

eller tillverkningsmetod eller f�r upplysning
om erfarenhetsr�n av industriell, komm ersiell

eller vetenskaplig natur, n�r denna har an�

v�nts inom ramen f�r landtransporter inom

mexikanskt territorium, likv�l som i en indu�

striell process, tillverkningsverksamhet, lant�

bruk (boskapsuppf�dning d�ri inbegripen),

skogsbruk, fiske, turism (restaurang- och ho�

tellverksamhet d�ri inbegripen) och telekom�
munikationer under f�ruts�ttning att verksam�
heten har bedrivits i Mexiko, f�rutom den
mexikanska skatt som faktiskt erlagts , anses
ha erlagts med ytterligare 5 procen t, eller om
n�gon s�dan skatt inte har debiterats, anses ha

erlagts med 5 procent, av royaltyns bruttobe�

lopp.

2863

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SFS 1992:1196

(5) For the purpose of sub-paragraph (c) of
paragraph (2) of this Article, a tax of 15 per

cent should be considered to have been paid
on the profits out of which the dividends are

paid, if the company which is a resident of

Mexico has derived the profits principally

from landtransport activities carried out

within the Mexican territory, as well as in an

industrial process, manufacturing activities,
agriculture (including cattle raising), forestry,
fishing, tourism (including restaurants and ho�

tels), provided that the activities have been

carried out in Mexico.

(6) The provisions of paragraphs (4) and (5)

should apply only for the first ten years during

which this Convention is effective. This period

may be extended by a mutual agreement be�
tween the competent authorities.

5. Vid till�mpningen av punkt 2 c i denna arti�

kel, skall en skatt om 15 procent anses ha er-

lagts p� den vinst av vilke n utdelning betalas,

om bolaget som har sin hemvist i Mexik o har

f�rv�rvat vinsten huvudsakligen fr�n land�

transporter inom mexikanskt territorium,

likv�l som i en industriell process, tillverk�

ningsverksamhet, lantbruk (boskapsuppf�d�
ning d�ri inbegripen), skogsbruk, fiske, tu�
rism (restaurang- och hotellverksamhet d�ri

inbegripen), under f�ruts�ttning att verksam�
heten har bedrivits i Mexiko.

6. Best�mmelserna i punkterna 4 och 5 g�ller
endast i fr�ga om de tio f�rsta �ren under vilka
detta avtal till�mpas. Denna period kan f�r �
l�ngas genom en �msesidig �verenskommelse

mellan de beh�riga myndigheterna.

Artide 23

Non-discrimination

(1) Nationals of a Contracting State shall not
be subjected in the other Contracting State to
any taxation or any requirement connected

therewith, which is other or more burdensome

than the taxation and connected requirements
to which nationals of that other State in the

same circumstances are or may be subjected.

(2) The taxation on a permanent establish�

ment which an enterprise of a Contracting

State has in the other Contracting State shall

not be less favourably levied in that other State
than the taxation levied on enterprises of that

other State carrying on the same activities.

This provision should not be construed as obli�

ging a Contracting State to grant to residents
of the other Contracting State any personal al�

lowances, reliefs and reductions for taxation
purposes on account of civil status or family re�

sponsibilities which it grants to its own resi�
dents.

Artikel 23

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat skall
inte i den andra avtalsslutande staten bli f�re�

m�l f�r beskattning eller d�rmed samman�
h�ngande krav som �r av annat slag eller m er

tyngande �n den beskattning och d�rmed sam�
manh�ngande krav som medborgare i denna

andra stat under samma f�rh�llanden �r elle r

kan bli unde rkastad.

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

tag i en avtalsslutande stat har i den andra a v�

talsslutande staten, skall i denna andra stat

inte vara mindre f�rdelaktig �n beskattningen
av f�retag i denna andra stat, som bedriver
verksamhet av samma slag. Denna best�m�
melse anses inte medf�ra skyldighet f�r en av�
talsslutande stat att medge person med he m�
vist i den andra avtalsslutande staten s�dant

personligt avdrag vid beskattningen, s�dan

skattebefrielse eller skatteneds�ttning p�

grund av civilst�nd eller f�rs�rjningsplikt mot
familj, som medges person med he mvist i d en
egna staten.

2864

�

(3) Except where the provisions of paragraph
(1) of Article 9, paragraph (8) of Article 11,
or paragraph (6) of Article 12, apply, interest,

royalties and other disbursements paid by an

enterprise of a Contracting State to a resident
of the other Contracting State shall, for the

purpose of determining the taxable profits of

such enterprise, be deductible under the same

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

(4) Enterprises of a Contracting State, the cap�
ital of which i s wholly or partly owned or con�
trolled, directly or indirectly, by one or more
residents of th e other Contracting State, shall
not be subjected in the first-mentioned State
to any taxation or any req uirement connected
therewith which is other or more burdensome
than the taxation and connected requirements
to which other similar enterprises of the first-
mentioned State are or may be subjected.

(5) The provisions of this Article shall, not�

withstanding the provisions of Article 2, apply
to taxes of every kind and description.

SFS 1992:1196

3. Utom i de fall d� best�mmelserna i artikel 9
punkt 1, artikel 11 punkt 8 eller artikel 12

punkt 6 till�mpas, �r r�nta, royalty och annan
betalning fr�n f�retag i en avtalsslutande stat
till person med hemvist i den andra avtalsslu�

tande staten avdragsgilla vid best�mmandet av
den beskattningsbara inkomsten f�r s�dant
f�retag p� samma villkor som betalning till

person med hemvist i den f�rstn�mnda staten.

4. F�retag i en avtalsslutande stat, vars kapital

helt eller delvis �gs eller kontrolleras, direkt

eller indirekt, av en eller flera personer med

hemvist i den andra avtalsslutande staten,

skall inte i den f�rstn�mnda staten bli f�rem�l
f�r beskattning eller d�rmed sammanh�ng�

ande krav som �r av annat slag eller mer tyng�
ande �n den beskattning och d�rmed samman�
h�ngande krav som annat liknande f�retag i
den f�rstn�mnda staten �r eller kan bli under�

kastat.

5. Utan hinder av best�mmelserna i artikel 2

till�mpas best�mmelserna i f�rev arande arti�
kel p� skatter av varje slag och beskaffenhet.

Artide 24

Mutual agreement procedure

(1) Where a person considers that the actions

of one or both of the Contracting States result
or will result for him in taxation not in accord�
ance with the provisions of this C onvention,

he may, irrespective of the remedies provided
by the domestic law of those States, present his

case to the competent authority of the Con�

tracting State of which he is a resident or, if his

case comes under paragraph (1) of Article 23,

to that of the Contracting State of which he is

a national. The case must be pre sented within
four and a half year from the expiry of the year
in which the action resulting in taxation not in

Artikel 24

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande
stat eller b�da avtalsslutande staterna vidtagit

�tg�rder som f�r honom medf�r eller kommer
att medf�ra beskattning som strider mot be�

st�mmelserna i de tta avtal, kan han, utan att
detta p�verkar hans r�tt att anv�nda sig av de

r�ttsmedel som finns i dessa staters interna
r�ttsordning, framl�gga saken f�r den beh��
riga myndigheten i den avtalsslutande stat d�r
han har hemvist eller, om fr�ga �r om till �mp�
ning av artikel 23 punkt 1, i den avtalsslutande

stat d�r han �r me dborgare. Saken skall fram�

l�ggas inom fyra och ett halvt �r fr�n utg�ngen

2865

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SFS 1992:1196

accordance with the provisions of the Conven�
tion was taken.

(2) The competent authority shall endeavour,
if the objection appears to it to be justified and
if it is not itself able to arrive at a satisfactory
solution, to resolve the case by mutual agree�

ment with the competent authority of the

other Contracting State, with a view to the

avoidance of taxation which is not in accord�
ance with the Convention.

(3) The competent authorities of the Contract�
ing States shall endeavour to resolve by mu�

tual agreement any difficulties or doubts aris�
ing as to the interpretation or application of
the Convention.

(4) The competent authorities of the Contract�
ing States may communicate with each other
directly for the purpose of reaching an agree�

ment in the sense of the preceding paragraphs.

The competent authorities, through consulta�

tions, shall develop appropriate bilateral
procedures, conditions, methods and tech�
niques for the implementation of the mutual
agreement procedure.

av det �r d� den �tg�rd vidtogs som givit upp�

hov till beskattning som strider mot best�m�
melserna i avtalet.

2. Om den beh�riga myndigheten finner in�
v�ndningen grundad men in te sj�lv kan f� til l

st�nd en tillfredsst�llande l�sning, skall my n�
digheten s�ka l�sa fr�gan genom �msesidig
�verenskommelse med den beh�riga myndig�

heten i den andra avtalsslutande staten i syfte

att undvika beskattning som strider mot avt a�

let.

3. De beh�riga myndigheterna i de avtal sslu�

tande staterna skall genom �msesidig �verens�
kommelse s�ka avg�ra sv�righeter eller tvi�

velsm�l som uppkommer i fr�ga om tolk�

ningen eller till�mpningen av avtalet.

4. De beh�riga myndigheterna i de avtalsslu�
tande staterna kan tr�da i direkt f�rbindelse

med varandra i syfte att tr�ffa �verenskom�
melse i de fall som angivits i f�reg�ende punk�
ter. De beh�riga myndigheterna skall geno m

�verl�ggningar utveckla l�mpliga bilaterala
f�rfaringss�tt, betingelser, metoder och tekni�

ker f�r att underl�tta f�rfarandet vid �msesi�

diga �verenskommelser.

Artide 25

Exchange of information

(1) The competent authorities of the Contract�
ing States shall exchange su ch information as
is necessary for carrying out the provisions of
this Convention or of the domestic laws of the
Contracting States concerning taxes estab�
lished by the Contracting States insofar as the

taxation thereunder is not contrary to the Con�
vention. The exchange of information is not
restricted by Article 1. Any information re�

ceived by a Contracting State shal l be treated
as secret in the same manner as information

Artikel 25
Utbyte av upplysningar

1. De beh�riga myndigheterna i de avta lsslu�

tande staterna skall utbyta s�dana upplys�
ningar som �r n�dv�ndiga f�r att till�mpa be�

st�mmelserna i detta avtal eller i de avta lsslu�

tande staternas interna lagstiftning betr�f�

fande skatter som fastst�llts av de avtalsslu�

tande staterna, i den m�n beskattningen enligt
denna lagstiftning inte strider mot avtalet. Ut�

bytet av upplysningar begr�nsas inte av artikel
1. Upplysningar som en avtalsslutande stat

mottagit skall behandlas s�som hemliga p�

2866

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SFS 1992:1196

obtained under the domestic laws of that State
and shall be disclosed only to persons or auth�
orities (including courts and administrative

bodies) involved in the assessment or collec�
tion of, the e nforcement or prosecution in re�

spect of, or the determination of appeals in re�

lation to, the taxes imposed on behalf of that

State. Such persons or authorities shall use the

information only for tax purposes. They may

disclose the information in public court pro�
ceedings or in judicial decisions.

(2) In no case shall the provisions of paragraph
(1) be construed so as to impose on a Contract�
ing State the obligation:

(a) to carry out administrative measures at

variance with the laws and administrative
practice of that or of the other Contract�

ing State;

(b) to supply information which is not obtain�

able under the laws or in the normal
course of the a dministration of that or of
the other Contracting State;

close any trade, business, industrial, com�

mercial or professional secret or trade
process, or information, the disclosure of
which would be contrar y to public policy

(ordre public).

samma s�tt som upplysningar som erh�llits en�

ligt den inter na lagstiftningen i denna st at och

f�r yppas endast f�r personer eller myndighe�
ter (d�ri inbegripet domstolar och administra�
tiva myndigheter) som fastst�ller, uppb�r eller
indriver eller handl�gger �tal eller besv�r i
fr�ga om s katter som p�f�rs f�r en avtalsslu�

tande stat. Dessa personer eller myndigheter

skall anv�nda upplysningarna endast f �r skat�

te�ndam�l. De f�r yppa upplysningarna vid of�
fentliga r�tteg�ngar eller i domstolsavg�ran�

den.

2. Best�mmelserna i punk t 1 anses inte med�
f�ra skyldighet f�r en avtalsslutande stat att

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

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

andra avtalsslutande staten,

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

liga enligt lagstiftning eller sedvanlig ad�

ministrativ praxis i denna avtalsslutande

stat eller i de n andra avtalsslutande sta�

ten,

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

f�rshemlighet, industri-, handels- eller

yrkeshemlighet eller i n�ringsverksamhet
nyttjat f�rfaringss�tt eller upplysningar,
vilkas �verl�mnande skulle strida mot all�
m�nna h�nsyn (ordre public).

Artide 26

Diplomatic agents and consular officers

Nothing in this Convention shall affect the

fiscal privileges of diplomatic agents or consu�

lar officers under the general rules of interna�
tional law or under the provisions of special

agreements.

Artikel 26

Diplomatiska f�retr�dare och konsul�ra

tj�nstem�n

Best�mmelserna i detta avtal ber�r inte de pri�

vilegier vid beskattningen som enligt folkr�t�
tens allm�nna regler eller best�mmelser i s�r�

skilda �verenskommelser tillkommer diplo�

matiska f�retr�dare eller konsul�ra tj�nste�
m�n.

2867

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SFS 1992:1196

Article 27

Entry into force

(1) Each Contracting State shall notify the

other in writing that the procedures required

by its legislation for the entry into force of this

Convention have been complied with. The
Convention enters into force with the recep�

tion of the last notification.

(2) The provisions of this Convention shall
have effect on income derived on or afte r the
first day of January following the dat e of the

entry into force of this Convention.

Artikel 27
Ikrafttr�dande

1. De avtalsslutande staterna skall skriftligen

underr�tta varandra n�r de �tg�rder vidtagits

som enligt respektive stats lagstiftning kr�v s

f�r att detta avtal skall tr�da i kraft. Avtalet

tr�der i kraft den dag d� den sista av dessa un�

derr�ttelser tas emot.

2. Avtalets best�mmelser till�mpas p� inkomst

som f�rv�rvas fr�n och med den 1 januari �ret

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

Artide 28

Termination

This Convention shall remain in force until

terminated by a Contracting State. Either
Contracting State may terminate the Conven�

tion, through diplomatic channels, by giving
written notice of termination at least six

months before the end of any calend ar year
after the expiration of a period of five years

from the date of its entry into force. In such
case, the Convention shall cease to have effect

on income derived on o r after the first day of
January of the year next following that in

which the notice of termination is given .

Done at Washington D.C., this 21st day of

September 1992, in duplicate in the Spanish

and English languages, both being equally au�

thentic.

Artikel 28

Upph�rande

Detta avtal f�rblir i kraft till dess att det upp -

s�gs av en avtalsslutande stat. Vardera avtals�
slutande staten kan p� diplomatisk v�g, skrift�

ligen upps�ga avtalet genom underr�ttelse

h�rom minst sex m�nader f�re utg�ngen av n�

got kalender�r som f�ljer efter en tidrymd av
fem �r fr�n den dag d� avtalet tr�tt i kraft. I

h�ndelse av s�dan upps�gning upph�r avtalet
att g�lla betr�ffande inkomst som f�rv�rvats
fr�n och med den 1 januari �ret n�rmast efter

upps�gningen.

Som skedde i Washington D .C. den 21 sep�

tember 1992, i tv� exemplar p� spanska och
engelska spr�ken, varvid b�da texterna �ge r
lika vitsord.

For the Kingdom o f

Sweden

For the United
Mexican States

Anders Thunborg

Pedro Aspe

F�r Konungariket

Sverige

F�r Mexikos F�renta

Stater

Anders Thunborg

Pedro Aspe

2868

�

SFS 1992:1196

PROTOCOL

At the moment of signing the Convention be�

tween the Kingdom of Sweden and the United
Mexican States for the Avoidance of Double

Taxation and the Prevention of Fisca l Evasion

with respect to Taxes on Income, the under�
signed have agreed that the following provi�
sions shall form an integral part of the Conven�
tion.

To Article 4

In respect of paragraph (1) of Article 4, it is
understood that in the case of a partnership,

an estate or a trust the term "resident of a Con�

tracting State" applies only to the extent that
the income derived by such partnership, estate

or trust is subject to tax in that State as the in�
come of a resident, either in its hands or in the

hands of its partners or its beneficiaries.

To Articles 8 and 13

If the Contracting State that has been given
the right to tax the income according to para�
graph (1) of Article 8 or paragraph (5) of Art�
icle 13 is unable, under its law, to tax such in�
come in its entirety, the income shall be tax�
able only in the Contracting State in which the
person concerned is a resident.

To Article 11

In respect of paragraph (4) of Article 11 it is

understood that the term "financial institution

of a public character", in the case of Swede n,
includes SWEDECORP (Styrelsen f�r inter�

nationellt n�ringslivsbist�nd) and Swedfund
International AB or any Swedish institution
that may be founded by the Swedish Govern�
ment to fulfill the same purposes as the said in�

stitutions, as well as, in the case of Mexico,

BANCOMEXT, S.N.C. (Banco Nacional de
Comercio Exterior, Sociedad Nacional de

PROTOKOLL

Vid undertecknandet av avtalet mellan Ko�

nungariket Sverige och Mexikos F�r enta Sta�
ter f�r att undvika dubbelbeskattning och f�r�
hindra skatteflykt betr�ffande skatter p� in�
komst har undertecknade kommit �verens om

att f�ljande best�mmelser skall utg�ra en inte�

grerande del av avtalet.

Till artikel 4

Betr�ffande artikel 4 punkt 1 �r de avtalsslu�
tande staterna �verens om att vad avser han�
delsbolag, d�dsbo eller stiftelse inbegriper ut�

trycket "person med hemvist i en avtalsslu�

tande stat" s�dan person endast i den m�n dess

inkomst �r skattepliktig i denna stat p� samma

s�tt som inkomst som f�rv�rvas av person med

hemvist d�r, antingen hos handelsbolaget,

d�dsboet eller stiftelsen eller hos dess del�gare

respektive destinat�rer.

Till artiklarna 8 och 13

Om en avtalsslutande stat som har r�tt att be�

skatta inkomst enligt artikel 8 punkt 1 eller ar�

tikel 13 punkt 5 enligt sin lagstiftning �r f�r�
hindrad att i dess helhet beskatta s�dan in�

komst, beskattas s�dan inkomst endast i den

avtalsslutande stat d�r den skattskyldige har
hemvist.

Till artikel 11

De avtalsslutande staterna �r �verens om att
betr�ffande artikel 11 punkt 4 in nefattar ut�

trycket "finansiell institution av statlig karak�

t�r" i Sverige SWEDECORP (Styrelsen f�r in�
ternationellt n�ringslivsbist�nd) och Swed�

fund International AB eller varje svensk insti�

tution som uppr�ttas av den svenska rege�
ringen f�r att uppn� samma �ndam�l som de
f�rut n�mnda institutionerna, och i Mexiko

BANCOMEXT S.N.C. (Banco Nacional de

Comercio Exterior, Sociedad Nacional de Cr�-

2869

�

SFS 1992:1196

Cr�dito),

NAFIN,

S.N.C,

(Nacional

Financiera, Sociedad Nacional de Cr�dito)

and BANOBRAS, S.N.C. (Banco Nacional
de Obras y Servicios, Sociedad Nacional de
Cr�dito).

dito), NAFIN, S.N.C. (Nacional Financiera,
Sociedad Nacional de Cr�dito) och BANO�

BRAS, S.N.C. (Banco Nacional de Obras y

Servicios, Sociedad Nacional de Cr�dito).

To Artides 11 and 12

In respect of paragraph (7) of Artide 11 and
paragraph (5) of Artide 12, it is agreed that
the Contracting States shall apply these provi�

sions in accordance with the legislation of the
States concerned and in accordance with the

Commentaries on the Articles of the 1977

Model Double Taxation Convention on In�

come and on Capital drawn up by t he OECD
Committee on Fiscal Affairs. It is also agreed

to extend the application of the provisions of

the said paragraphs to the case described in

paragraph 25 c) of the Commentaries on Art�

icle 11.

In respect of paragraph (9) of Article 11 and

paragraph (7) of Article 12, it is agreed that

when a Contracting State contemplates to
deny benefits to a resident of the other Con�

tracting State, the competent authorities of the

Contracting States should consult each other.

Till artiklarna 11 och 12

Betr�ffande artikel 11 punkt 7 och artikel 12

punkt 5 �r de avtalsslutande staterna �verens

om att till�mpa dessa best�mmelser i �verens�
st�mmelse med lagstiftningen i de ber�rda sta�

terna och i �verensst�mmelse med kommenta�
rerna till artiklarna i 1977 �rs Modell f�r dub�

belbeskattningsavtal betr�ffande inkomst och

f�rm�genhet uppr�ttad av OECD:s kommitt�
f�r skattefr�gor. De avtalsslutande staterna �r
ocks� �verens om att utstr�cka till�mpningen

av best�mmelserna i n�mnda punkter till f�r�
h�llanden som anges i punkt 25 c i kommenta�
ren till artikel 11.

De avtalsslutande staterna �r �verens om att
betr�ffande artikel 11 punkt 9 och artikel 12

punkt 7 skall, n�r en avtalsslutande stat �ver�
v�ger att neka en person med hemvist i den,

andra avtalsslutande staten f�rm�ner, de be�
h�riga myndigheterna i d e avtalsslutande sta�

terna �verl�gga med varandra.

To Artide 22

In respect of paragraph (4) of Artide 22 it is
understood that the provisions of paragraph
(4) also apply to the activities of research and
development carried out in Mexico by an en�
terprise that is part of a group of companies

that carries out in Mexico to a substantial de�
gree activities specified in that paragraph.

Till artikel 22

De avtalsslutande staterna �r �verens om att

betr�ffande artikel 22 punkt 4 skall best�m�
melserna i punkt 4 ocks� �ga till�mpning p�

forsknings- och utvecklingsverksamhet som

utf�rs i Mexiko av ett f�retag som ing�r i en

f�retagsgrupp vilken i Mexiko i betydande

omfattning bedriver verksamhet av s�dant slag
som anges i n� mnda punkt.

2870

�

SFS 1992:1196

Done at Washington D.C., this 21st day of

September 1992, in duplicate in the Spanish

and English languages, both being equally au�

thentic.

Som skedde i Washington D.C. den 21 sep�

tember 1992, i tv� exemplar p� spanska och

engelska spr�ken, varvid b�da texterna �ger

lika vitsord.

For the Kingdom of

Sweden

For the United

Mexican States

F�r Konungariket

Sverige

F�r Mexikos F�renta

Stater

Anders Thunborg

Pedro Aspe

Anders Thunborg

Pedro Aspe

�

;

Viktiga lagar inom skatterätten

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

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Utbildningar

Juridisk rådgivning

SFS 1992:1196

Viktiga lagar inom skatterätten

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