SFS 1992:1197

Start / Skatterätt / Lag (1992:1197) om dubbelbeskattningsavtal mellan Sverige och Botswana / SFS 1992:1197

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                               </style> <div id="page1-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> Lag SFS 1992:1197 om dubbelbeskattningsavtal mellan Sverige och utkom fr�n trycket Botswana; den 21 december 1992 utf�rdad den 10 december 1992. Enligt riksdagens beslut' f�reskrivs f�ljande. 1 � Det avtal for undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst som Sverige och Botswana undertecknade den 19 oktober 1992 skall g�lla som lag h�r i land et. Avtalets inneh�ll framg�r av bilaga till denna lag. 2 � Avtalets beskat tningsregler skall till�mpas endast i den m�n dessa medf�r inskr�nkning av den skatts kyldighet i Sver ige som annars skulle f�religga. 3 � Om en person som �r bosa tt i Sv erige f�rv�rvar inkomst som enligt avtalet beskattas endast i Bot swana, skall s�dan inkomst inte tas me d vid taxeringen i Sverige. Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar CARL BILDT ANNE WIBBLE (Finansdepartementet) 'Prop. 1992/93:94, bet. 1992/93:SkU5, rskr. 1992/93:81. 2871 � </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 1992:1197 CONVENTION BETWEEN THE GOV� ERNMENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF THE REPUBLIC OF BOTSWANA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Kingdom of Sweden and the Government of the Republic of Bot� swana, desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, have agreed as follows: Bilaga (�vers�ttning) AVTAL MELLAN KONUNGARIKET SVERIGES REGERING OCH REPU� BLIKEN BOTSWANAS REGERING F�R UNDVIKANDE AV DUBBELBE� SKATTNING OCH F�RHINDRANDE AV SKATTEFLYKT BETR�FFANDE SKATTER P� INKOMST Konungariket Sveriges regering och Republi� ken Botswanas regering, som �nskar ing� ett avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst, har kommit �verens om f�ljande: Artide 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Artikel 1 Personer p� vilka avtal et till�mpas Detta avtal till�mpas p� personer som h ar 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 Botswana: "Income tax" including taxation of cap� ital gains (hereinafter referred to as "Botswana tax"); (b) in Sweden: (i) the State income tax (den statliga inkomstskatten), including the sailors' tax (sj�mansskatten) and the coupon tax (kupongskatten); (ii) the special income tax on non-res� idents (den s�rskilda inkomstskat� ten f�r utomlands bosatta); (iii) the special income tax on non-res� ident entertainers and artistes (den s�rskilda inkomstskatten f�r utom� lands bosatta art ister m.fl.); and Artikel 2 Skatter som omfattas av avtalet 1. De skatter p� vilka detta avtal till�mpas ar a) i Botswana: inkomstskatten, d�ri inbegripet be� skattningen av realisationsvinster; (i det f�ljande ben�mnd "botswansk skatt"); b) i Sverige: 1) den statliga inkomstskatten, sj�� mansskatten och kupongskatten d�ri in� begripna, 2) den s�rskilda inkomstskatten f�r utomlands bosatta, 3) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., och 2872 � </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 1992:1197 (iv) the communal income tax (den kommunala inkomstskatten); (hereinafter referred to as "Swed� ish tax"). (2) Nothing in this Convention shall limit the right of either Contracting State to charge tax on the profits of a mineral ent erprise at an effective rate different from that charged on the profits of any other enterprise. The term "a mineral enterprise" means an enterprise carrying on the business of mining. (3) Notwithstanding other provisions of this Convention, where Botswana tax is paid or payable in acco rdance with a Tax A greement Ratification Act, this Convention shall not ap� ply except to such an extent as may be pro� vided in such Tax Agreement Ratification Act. (4) The Convention shall apply also to any identical or substantially similar taxes which are imposed afte r the date of signature of the Convention in additi on to, or in place of , the taxes referred to in paragraph (1). 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. Best�mmelserna i de tta avtal begr�nsar inte de avtalsslutande staternas r�tt att be� skatta vinster som f�rv�rvas av ett mineral� f�retag med en effektiv skattesats som avviker fr�n den skattesats som till�mpas f�r andra ty� per av f�retag. Med uttrycket "mineralf�re� tag" �syftas ett f�retag som �r verksamt inom gruvn�ringen. 3. Utan hinder av andra best�mmelser i detta avtal, i fall d� botswansk skatt erl�ggs el� ler p�f�rs i enlighet med en "Tax Agreement Ratification Act", skall detta avtal inte till�m� pas i annat fall �n som f�reskrivs i en s�dan "Tax Agreement Ratification Act". 4. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likarta t slag, som efter undertecknandet av detta avtal p�f�rs vid si� dan av eller i st�llet f�r de skatter som anges i punkt 1, De beh�riga myndigheterna i de av� talsslutande staterna skall meddela varandra de v�sentliga �ndringar som vidtagits i respek� tive skattelagstiftning. Artide 3 General definitions ^ (1) For the purposes of this Convention, li li� unless the context otherwise requires; (a) the term "Botswana" means the Repub- iif lie of Botswana; (b) the term "Sweden" means the Kingdom of Sweden and, when used in a geo� graphical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over ijp; which Sweden in accordance with inter� national law exercises sovereign rights or jurisdiction; (c) the terms "Contracting State" and "the other Contracting State" mean Bot� swana or Sweden, as the context re- quires; Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder an� nat, har vid till�mpningen av detta avtal f�l� jande uttryck nedan angiven betydelse: a) "Botswana" �syftar Republiken Bots� wana; 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 �verensst�mmelse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion; c) "en avtaisslutande stat" och "den andra avtalsslutande staten" �syftar Botswana eller Sverige, beroende p� samman� hanget; 2873 � </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 1992:1197 (d) the term "person" includes an indi� vidual, a company and any other body of persons; (e) the term "company" means any body corporate 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 Contracting State and an enterprise car� ried on by a resident of the other Con� tracting State; (g) the term "international traffic" means any transport by a ship or aircraft oper� ated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (h) the term "national" means: (i) any individual possessing the na� tionality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State; (i) the term "competent authority" means: (i) in Botswana, the Minister of Finance and Development Plan� ning, represented by th e Commis� sioner of Tax es; (ii) in Sweden, the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the purposes of this Convention. (2) As regards the application of the Con� vention by a Contracting State, any term not defined therein shall, unless the context other� wise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. d) e) "person" inbegriper fysisk person, bo- lag och annan sammanslutning; "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 d en andra avtalsslutande sta ten" �syftar f�retag som bedrivs av per son med hemvist i en avtalsslutande sta respektive f�retag som bedrivs av per son med hemvist i d en andra avtalsslu t�nde staten; g) "internationell trafik" �syftar transport med skepp eller luftfartyg som anv�nds av f�retag i en avtalsslutande stat, utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i d en andra avtalsslutande staten; h) "medborgare" �syftar: 1) fysisk person som �r medborgare i en avtalsslutande stat, 2) juridisk person, handelsbolag och annan sammanslutning som bildats enligt den lagstiftning som g�ller i en avtalsslutande stat; i) "beh�rig myndighet" �syftar: 1) i Botswana, finans- och utveck- lingsplaneringsministern,represen� terad av "the Commissioner of Taxes"; 2) i S verige, finansministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid tiil- l�mpningen 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 den betydelse som uttrycket har enligt den statens lagstiftning i fr�ga om s�dana skat� ter p� vilka avtalet till�mpas. Artide 4 Resident (l)(a)For the purposes of this Convention, the term "resident of a Contracting Artikel 4 Hemvist 1. a) Vid till�mpningen av detta avtal �syftar uttrycket "person med hemvist i en av- 2874 � </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 1992:1197 State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, resi� dence, place of management or any other criterion of a similar nature, but does not include any person who is li� able to tax in that State in respect only of income from sources in that State. However, in the case of Botswana, the term "resident of a Contracting State" includes any person who is resident in Botswana according to the Botswana Income Tax Act. (b) In the case of a partnership or estate this term applies only to the extent that the income derived hy such partnership or estate is subject to tax in that State as the income of a resident, either in its hands or in the hands of its p artners. (2) Where by reason of the provisions of paragraph (1) an individual is a resident of both Co ntracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a per� manent home available to him in both States, he shall be deemed to be a resi� dent of the State with which his per� sonal and economic relations are closer (centre of vital inte rests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has no permanent home available to him in either State, he shall be de� emed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in ne ither of them, he shall be deemed to be a re sident of the St ate of which he is a natio nal; (d) if he is a national of both States or of neither of them , the competent author� ities of the Contracting States shall settle the question by mutual agree� ment. talsslutande stat" person som enligt lag� stiftningen i d enna stat �r skattskyldig d�r p� grund av hemvist, bos�ttning, plats f�r f�retagsledning eller annan lik� nande omst�ndighet. Uttrycket inbegri� per emellertid inte person som �r skatt� skyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat. Dock skall, s�vitt avser Botswana, uttrycket "person med hemvist i en avtalsslutande stat" inbe� gripa varje person som anses bosatt i Botswana enligt den botswanska in� komstskattelagen. b) Betr�ffande handelsbolag och d�dsbon, inbegriper det angivna uttrycket s�dan person endast i den m�n de ss inkomst �r skattepliktig i denna stat p� samma s�tt som inkomst som f�rv�rvas av person med hemvist d�r, antingen hos handels� bolaget eller d�dsboet eller hos dess del�gare. 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 stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s� dan bostad i b�da staterna, anses han ha hemvist i den stat med vilken hans per� sonliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnadsintres� sena); b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsintressen eller om han inte i n�gondera staten har en bostad som stadigvarande st�r till hans f�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 hemvist i den stat d�r han �r medbor� gare; d) om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�gon av dem, avg�r de beh�riga myndighe� terna i de avtalsslutande staterna fr�gan genom �msesidig �verenskommelse. 2875 � </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 1992:1197 (3) Wliere by reason of the provisions of paragraph (1) a person other than an indi� vidual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective manage� ment is situated. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses personen i fr�ga ha hemvist i den stat d�r den har sin verkliga ledning. (a) (b) (c) (d) (e) (f) (g) 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. (2) The term "permanent establishment" includes especially: a place of management; a branch; an office; a factory ; a workshop; a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; and an installation or structure used for the exploration of natural resources, pro� vided that the installation or structure continues for a period of not less than six months. (3) The term "permanent establishment" likewise encompasses a building site, a con� struction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of mor e than six months. (4) Notwithstanding the preceding provi� sions of this Article, the term "permanent es� tablishment" shall be deemed not to include: (a) the use of facilities solely for the pur� pose of storage or display of goods or merchandise belonging to the enter� prise; the maintenance of a stock of goods or merchandise belonging to the enter� prise solely for the purpose of storage or display; the maintenance of a stock of goods or merchandise belonging to the enter- (b) (c) Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar uttrycket "fast driftst�lle" en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f� � retags verksamhet helt eller delvis bedrivs. 2. Uttrycket "fast driftst�lle" innefattar s�r� skilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, f) gruva, olje- eller gask�lla, stenbrott el� ler annan plats f�r utvinning av natu r� tillg�ngar, och g) installation eller konstruktion som an � v�nds f�r utforskning av naturtillg�ngar under f�ruts�ttning att installationen el� ler konstruktionen varar under en pe� riod inte understigande sex m�nader. 3. Uttrycket "fast driftst�lle" omfattar �ven plats f�r byggnads-, anl�ggnings-, monterings- och installationsverksamhet eller d�rmed sam� manh�ngande �vervakande verksamhet, men endast om verksamheten p�g�r under en tid� rymd som �verstiger sex m�nader. 4. Utan hinder av f�reg�ende best�mmel� ser i den na artikel anses uttrycket "fast drift� st�lle" inte innefatta: a) anv�ndningen av anordningar uteslu� tande f�r lagring eller utst�llning av f�retaget tillh�riga varor, b) innehavet av ett f�retaget tillh�rigt va� rulager uteslutande f�r lagring eller ut� st�llning, c) innehavet av ett f�retaget tillh�rigt va� rulager uteslutande f�r bearbetning el- 2876 � </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 1992:1197 "^5 prise solely for the purpose of process� ing by anoth er enterprise; (d) the maintenance of a fixed place of busi� ness solely for the purpose of purchas� ing goods or merchandise or of collect� ing information, for the enterprise; (e) the maintenance of a fixed place of busi� ness solely for the purpose of carrying on, for the enterprise, any other activity of a pre paratory 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 (6) applies - is acting in a Contract� ing State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned C ontracting State in re� spect of any activities which that person under� takes for the enterprise, if such person - (a) has and habitually exercises in that State an authority to conclude contracts in the name of the e nterprise; (b) has no such authority but nevertheless maintains habitually in the first-men� tioned Contracting State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of 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 fixed place of business a permanent establish� ment under the provisions of th at para� graph. (6) An enterprise of a Contracting State shall not be deemed to have a permanent es� tablishment in the other Contracting State merely because it carries on business in that other State through a broker, general commis� sion agent or any other agent of an independ� ent status, provided that such persons ar e act� ing in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that e nterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph. ler f�r�dling genom annat f�retags f�r� sorg, d) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r ink�p av varor eller inh�mtande av upplys� ningar f�r f�retaget, e) innehavet av stadigvarande plats f�r af� f�rsverksamhet uteslutande f�r att f�r f�retaget bedriva annan verksamhet av f�rberedande eller bitr�dande art. 5. Om en person (som inte �r s�dan obe� roende representant p� vilken pun kt 6 till�m� pas) �r verksam i en avtalsslutande stat f�r ett f�retag i den andra avtalsslutande staten, an� ses detta f�retag - utan hinder av best�mmel� serna i punk terna 1 och 2 - ha fast driftst�lle i den f�rstn�mnda avtalsslutande staten betr�f� fande varje verksamhet som denna person be� driver f�r f�retaget om a) han har och i denna stat regelm�ssigt anv�nder fullmakt att sluta avtal i f�re� tagets namn; b) han inte har s�dan fullmakt men �nd� regelm�ssigt i den f�rstn�mnda avtals� slutande staten innehar varulager fr�n vilket han f�r f�retagets r�kning regel� bundet levererar varor; s�vida inte verksamheten �r begr�nsad till s�dan som anges i punkt 4 och som - om den bedrevs fr�n en stadigvarande plats f�r aff�rsverksamhet - inte skulle g�ra denna stadigvarande plats f�r aff�rs� verksamhet till fast driftst�lle enligt be� st�mmelserna i n�mnda punkt. 6. F�retag i en avtalsslutande stat anses inte ha fast driftst�lle i den andra avtalsslutande staten endast p� den grund att f�retaget bedri� ver aff�rsverksamhet i denna stat genom f�r� medling av m�klare, kommission�r eller an� nan oberoende representant, under f�ruts�tt� ning att s�dan person d�rvid bedriver sin sed� vanliga aff�rsverksamhet. N�r s�dan repre� sentant bedriver sin verksamhet uteslutande eller n�stan uteslutande f�r f�retaget i fr�ga, anses han emellertid inte s�som s�dan obe� roende representant som avses i denna punkt. 2877 � </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 1992:1197 (7) The fact that a company which is a resi� dent of a Contracting State controls or is con� trolled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise) shall not of itself constitute either company a per� manent establishment of the other. 7. Den omst�ndigheten att ett bolag hied hemvist i en avtalsslutande stat kontrollerar el� ler kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i d enna 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 Con� tracting State from immovable property (in� cluding income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. (2) The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in ag- rieulture 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 natural resources; ships, boats and aircraft shall not be regarded as immovable property. (3) The provisions of paragraph (1) shall apply to income derived from the direct use, letting, or use in any other form of immovable property. (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 i ndependent personal services. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar av fast egendom (inbegripet inkomst av lantbruk eller skogs� bruk) bel�gen i d en andra avtalsslutande sta� ten, f�r beskattas i d enna andra stat. 2. Uttrycket "fast egendom" har den bety� delse som uttrycket har enligt lagstiftningen i den avtalsslutande stat d�r egendomen �r be� l�gen. Uttrycket inbegriper dock alltid tillbe� h�r till fast egendom, levande och d�da inven� tarier i lan tbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, byggnader, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga el� ler fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfar� tyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 till�mpas p� inkomst som f�rv�rvas genom omedelbart bruk�nde, genom uthyrning eller annan an� v�ndning av fast egendom. 4. Best�mmelserna i pu nkterna 1 och 3 t ill- l�mpas �ven p� inkomst av fast egendom som tillh�r f�retag och p� inkomst av fast egendom som anv�nds vid sj�lvst�ndig yrkesut�vning. Artide 7 Business profits (1) The profits of an enterprise of a Con� tracting State shall be taxable only in that State unless the enterprise carries on business in the Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en av � talsslutande stat f�rv�rvar, beskattas enda.st i denna stat, s�vida inte f�retaget bedriver r�- 2878 � </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 1992:1197 other Contracting State through a p ermanent establishment situated therein. If the enter� prise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is at� tributable to that permanent establishment. (2) Subject to the provisions of paragraph (3), where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situ� ated therein, there shall in each Contracting State be attributed to that permanent estab� lishment the profits which it m ight be expected to make if it were a distinct and separate enter� prise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enter� prise of which it is a permanent establishment. (3) In th e determination of the profits of a permanent establishment, there shall be al� lowed as deductions expenses which are in� curred for the purposes of the business of the permanent establishment, including executive and general administrative expenses so in� curred, whether in the Sta te in which the per� manent establishment is situated or elsewhere. However, no such deduction shall be allowed in respe ct of amounts, if any, paid (otherwise than towards reimbursement of actual ex� penses) by the permanent establishment to the head office of the enterprise or any of its other offices, by w ay of royalties, fees or other sim� ilar payments in return for the use of patents or other rights, or by way of commission, fo r specific services performed or for manage� ment. or, except in the case of a banking enter� prise, by way of interest on moneys lent to the permanent establishment. Likewise, no ac� count shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (o therwise than towards re� imbursement of actual expenses), by the per� manent establishment to the head office o f the enterprise o r any of its other offices, by way of royaltie s, fees or other similar payments in return for the use of paten ts or other rights, or by way of commission for specific services per� formed or for management, or, except in the case of a banking enterpri se by way of interest on moneys lent to the head office of the enter� prise or any of its other offices. relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s� tt, f�r f�retagets in� komst beskattas i den andra staten, men e n� dast s� stor del d�rav som �r h�nf�rlig till det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat bedri� ver 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 an� nat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan an� tas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag, som bedrivit verk� samhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�rer med det f�retag till vilket drift� st�llet h�r. 3. Vid best�mma ndet 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 den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. Avdrag medges emellertid inte f�r belopp som det fasta drift� st�llet kan ha betalat till f�retagets huvudkon� tor eller annat f�retaget tillh�rigt kontor (om inte beloppen utg�r ers�ttning f�r faktiska ut� gifter) i form av royalty, avgift eller annan lik� nande betalning f�r nyttjandet av patent eller annan r�ttighet, eller i form av ers�ttning f�r s�rskilda tj�nster eller f�r f�retagsledning el� ler - utom i fr�ga om bankf�retag - i form av r�nta p� kapital utl�nat till det fasta driftst�l� let. P� samma s�tt skall vid best�mmandet av fast driftst�lles inkomst inte beaktas belopp som det fasta driftst�llet debiterat f�retagets huvudkontor eller annat f�retaget tillh�rigt kontor (om inte beloppen utg�r ers�ttning f�r faktiska utgifter) i form av royalty, avgift eller annan liknande betalning f�r nyttjandet av pa� tent eller annan r�ttighet, eller i form av er� s�ttning f�r s�rskilda tj�nster eller f�retagsled� ning eller - utom i fr�ga om bankf�retag - i form av r�nta p� kapital utl�nat till f�retagets huvudkontor eller annat f�retaget tillh�rigt kontor. 2879 � </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 1992:1197 (4) No profits shall be attributed to a per� manent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. (5) 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 the contrary. (6) Where profits include items of income which are dealt with separately in other Ar� ticles of this Convention, then the provisions of those Articles shall not be affected by t he provisions of this Article. 4. Inkomst h�nf�rs inte till fast driftst�lle endast av den anledningen att varor ink�ps ge� nom det fasta driftst�llets f�rsorg f�r f�reta� get. 5. Vid till�mpningen av f�reg�ende punk� ter best�ms inkomst som �r h�nf�riig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ranleder annat. 6. Ing�r i inkomst av r�relse inkomster som behandlas s�rskilt i an dra 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 of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. (2) With respect to profits derived by the air transport consortium Scandinavian Air� lines System (SAS) the provisions of para� graph (1) shall apply only to such part of the profits as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines System (SAS). (3) The provisions of paragmh (1) shall also apply to profits from the participation in a pool, a joint business or an i iternational oper� ating agency. Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en av� talsslutande stat genom anv�ndningen av skepp eller luftfartyg i inte rnationell trafik be� skattas endast i denna stat. 2. Best�mmelserna i punkt 1 till�mpas be� tr�ffande inkomst som f�rv�rvas av luftfarts� konsortiet Scandinavian Airlines System (SAS) endast i fr�ga om den del av inkomsten som motsvarar den andel i k onsortiet som in� nehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines Sys� tem (SAS). 3. 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 inter� nationell driftsorganisation. Artide 9 Associated enterprises (1) Where; (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contract- 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 kontrollen av ett f�retag i den a ndra av� talsslutande staten eller �ger del i detta f�retags kapital, eller b) samma personer direkt eller indirekt deltar i ledningen eller kontrollen av s� v�l ett f�retag i en avtalsslutande stat 2880 � </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 1992:1197 ing State and an enterprise of the other Contracting State, and in either case conditions are made or imposed be� tween the two enterprises in their com� mercial or financial relations which dif� fer from those which would be made be� tween independent enterprises, then any profits which would, but for those conditions, have accrued to one of t he enterprises, but, by reason of those con� ditions, have not so accrued, may be in� cluded in the profits of that enterprise and taxed accordingly. (2) Where a Contracting State includes in the profits o f an enterprise of that S tate - and taxes accordingly - profits on which an enter� 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 shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. som ett f�retag i den andra avtalsslu� tande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�r� bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som av� viker fr�n dem som skulle ha avtalats mellan av va randra oberoende f�retag, f�r all inkomst, som utan s�dana villkor skulle ha tillkommit det ena f�retaget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �verensst�mmelse d�rmed. 2. I fall d� inkomst, f�r vilken ett f�retag i en avtalsslutande stat beskattats i de nna stat, �ven inr�knas i inkomsten f�r ett f�retag i den andra avtalsslutande staten och beskattas i �verensst�mmelse d�rmed i denna andra stat samt den s�lunda inr�knade inkomsten �r s� dan som skulle ha tillkommit f�retaget i denna andra stat om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha av� talats mellan av varandra oberoende f�retag, skall den f�rstn�mnda staten genomf�ra ve� derb�rlig justering av det skattebelopp som p�f�rts f�r inkomsten i denna stat. Vid s�dan justering iakttas �vriga best�mmelser i d etta avtal och de beh�riga myndigheterna i de av� talsslutande staterna �verl�gger vid behov med varandra. Artide 10 Dividends (1) Dividends paid by a company which is a resident of a Contractin g State to a resident of the other Contracting State may be taxed in that other State. (2) However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the divi� dends, the tax so charged shall not exceed 15 per cent of the gross amount of the dividends and, where the company distributing the divi- Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en avtalsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Utdelningen f�r emellertid beskattas �ven i den a vtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lag� stiftningen i denna stat, men om mottagaren har r�tt till utdelningen f�r skatten inte �ver� stiga 15 procent av utdelningens bruttobelopp och. d� det utdelande bolaget har hemvist i Botswana, skall denna skatt avr�knas mot den 2881 51-SFS 1992 � </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 1992:1197 dends is resident in Botswana, shall be set-off against the additional company tax in accord� ance with the Botswana Income Tax Act: provided that this paragraph shall not affect taxation of the company in respect of the profits out of which the dividends were distrib� uted. (3) The term "dividends" as used in this Article means income from shares, mining shares, founders* shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treat� ment as income from shares by the laws of the State of which the company making the distri� bution is a resident. (4) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Con� tracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that 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. (5) 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 p rofits or in� come arising in such other State, (6) Notwithstanding the provision in para� graph (2) of a rate of tax of 15 per cent, where in any future Convention for the avoidance of double taxation and the prevention of fiscal evasion entered into by Botswana with any extra bolagsskatten enligt best�mmelserna i den botswanska inkomstskattelagen. Denna punkt ber�r inte bolagets beskatt� ning f�r vinst av vilken utdelningen betalats. 3. Med uttrycket "utdelning" f�rst�s i denna artikel inkomst av aktier, gruvaktier, stiftarandelar eller andra r�ttigheter, som inte �r fordringar, med r�tt till andel i vin st, samt inkomst av andra andelar i bolag som enligt lagstiftningen i de n stat d�r det utdelande bo� laget har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av aktier. 4. Best�mmelserna i punkterna 1 och 2 till- l�mpas inte, om den som har r�tt till utdel� ningen har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande sta� ten, d�r bolaget som betalar utdelningen har hemvist, fr�n d�r bel�get fast.drift.st�lle eller ut�var sj�lvst�ndig yrkesverksamhet i denna andra stat fr�n d�r bel�gen stadigvarande an� ordning, samt den andel p� grund av vilken ut� delningen betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�m� melserna i artikel 7 respektive artikel 14. 5. Om bolag med hemvist i en avtalsslu� tande stat f�rv�rvar inkomst fr�n den andra avtalsslutande staten, f�r denna andra stat inte beskatta utdelning som bolaget betalar, utom i den pi�n utdelningen betalas till pers on med hemvist i den na andra stat eller i den m�n den andel p� grund av vilken utdelningen betala.s �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra .stat, och ej heller beskatta bolagets icke utdelade vinst, �ven om utdelningen eller den icke utde� lade vinsten helt eller delvis utg�rs av inkomst som uppkommit i den na andra stat. 6. Utan hinder av best�mmelserna om h�gsta till�tna skattesats p� 15 p rocent i p unkt 2 skall, om Botswana i fra mtiden ing�r ett av� tal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt med n�gon annan 2882 � </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 1992:1197 other State (not being the other Contracting State in the present Convention) the rate of tax specified in the Article relating to divi� dends is a rate less than 15 per cent, such lower rate shall apply as if it had been th e rate speci� fied in this Artic le. Stat (dock inte den andra avtalsslutande staten i detta avtal) och det i utdelningsartikeln f�re� skrivs en skattesats som understiger 15 pro� cent, denna l�gre skattesats till�mpas som om den f�reskrivits i denna artikel. Artide 11 Interest (1) Interest arising in a Contracting State and paid to a resident of the oth er Contracting State may be taxed in that other State. (2) However, such interest may also be taxed in the Contracting State in which it arises and according to th e laws of that State, but if the recipient is the beneficial owner of the in� terest t he tax so charged shall not exceed 15 per cent of the gross amount of the interest. (3) Notwithstanding the provisions of para� graph (2) interest, mentioned in paragraph (1) shall be taxable only in the Contracting State where the recipient of the interest is resident if- (a) the recipient thereof is the government of a Contracting State, the Central Bank of a Contracting State or a local authority thereof, or (b) the interest is paid in respect of a loan granted or guaranteed by a financial in� stitution of a public character with the objective of promoting exports and de� velopment, if the credit granted or guaranteed contains an element of subsidy. (4) The term "interest" as used in this Art � icle 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. Penalty charges for late payment shall not be regarded as interest for the pur� pose of this A rticle. (5) The provisions of paragraphs (1), (2) and (3) shall not apply if the beneficial owner 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 1 denna andra stat. 2. R�ntan f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstiftningen i denna stat, men om mot� tagaren har r�tt till r�ntan f�r skatten inte �verstiga 15 procent av r�ntans bruttobelopp. 3. Utan hinder av best�mmelserna i punkt 2 skall r�nta som anges i punkt 1 beskattas en� dast i den avtalsslutande stat d�r mottagaren till r�ntan har hemvist om a) r�ntan betalas till regeringen i en avtals� slutande stat, till centralbanken i en av� talsslutande stat eller till en lokal myn� dighet i de nna stat, eller b) r�ntan betalas p� grund av l�n som be� viljats eller garanterats av en finansiell institution av offentligr�ttslig natur vars syfte �r att fr�mja export och utveck� ling, i fall d� villkoren f�r d et beviljade eller garanterade l�net inneh�ller ett visst m�tt av subve ntion. 4. Med uttrycket "r�nta" f�rst�s i denna ar� tikel inkomst av varje slags fordran, 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 in te. 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. Straf� favgift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna artikel. 5. Best�mmelserna i punkterna 1, 2 och 3 till�mpas inte, om den som har r�tt till r�ntan 2883 � </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 1992:1197 of the interest, being a resident of a Contract� ing State, carries on business in the other Con� tracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State inde� pendent personal services from a fixed base situated therein, and the debt-claim in r espect of which the interest is paid is effectively con� nected with such permanent establishment or fixed base. In such case the provisions of Ar� ticle 7 or Article 14, as the case may be, shall apply. (6) Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contract� ing State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent es� tablishment or fixed base, then such interest shall be deemed to arise in the State in w hich the permanent establishment or fixed base is situated. (7) Where by reason of a special relation� ship between the payer and the beneficial owner or between both of them and some other person, the amount of t he interest, hav� ing regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the benefi� cial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contract� ing State, due regard being had to the other provisions of this Convention. (8) Notwithstanding the provision in para� graph (2) of a rate of tax of 15 per cent, where in any future Convention for the avoidance of double taxation and the prevention of fiscal evasion entered into by Botswana with any other State (not being the other Contracting State in the present Convention) the rate of tax specified in the Article relating to interest is a rate less than 15 per cent, such lower rate shall apply as if it had been the rate specified in this Article. har hemvist i en avtalsslutande stat och bedri� ver r�relse i d en andra avtalsslutande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk� samhet i denna andra stat fr�n d�r bel�gen sta� digvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigva� rande anordningen. I s�dant fall till�mpas be� st�mmelserna i artikel 7 respektive artikel 14. 6. R�nta anses h�rr�ra fr�n en avtalsslu� tande stat om utbetalaren �r den staten sj�lv, lokal myndighet eller person med hemvist i denna stat. Om emellertid den person som be� talar r�ntan, antingen han har hemvist i en av� talsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande an� ordning i samband med vilken den skuld upp� kommit p� vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigva� rande anordningen, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den sta� digvarande anordningen finns. 7. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan per� son r�ntebeloppet, med h�nsyn till de n ford� ran f�r vilken r�ntan betalas, �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 denna 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 detta avtal. 8. Utan hinder av best�mmelserna om h�gsta till�tna skattesats p� 15 procent i p unkt 2 skall, om Botswana i fra mtiden ing�r ett av� tal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt med n�gon annan stat (dock inte den andra avtalsslutande staten i detta avtal) och det i r� nteartikeln f�reskrivs en skattesats som understiger 15 procent, denna l�gre skattesats till�mpas som om den f�reskrivits i de nna artikel. 2884 � </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 1992:1197 fl'' Article 12 Royalties (1) Royalties arising in a Cont racting State and paid to a resident of the othe r 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 the laws of th at State, but if th e recipient is the beneficial owner of the royalties the tax so charged shall not ex� ceed 15 per cent of the gross amount of the royalties. (3) The term "royalties" as used in this Ar� ticle means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, 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 involving a transfer of know-how or for information concerning in� dustrial, commercial or scientific experience. (4) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Con� tracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State inde� pendent personal services from a fixed base situated t herein, and the right or property in respect of which the royalties are paid is effec� tively connected with such permanent estab� lishment or fixed base. In such case the provi� sions of Article 7 or Article 14, as the case may be, shall apply. (5) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Con� tracting State or not, has in a Contracting State a permanent establishment or a fixed base in Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslu� tande stat och som betalas till person med hemvist i de n 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, enligt lagstiftningen i denna stat, men om mot� tagaren har r�tt till roya ltyn, f�r skatten inte �verstiga 15 procent av royaltyns bruttobe� lopp. 3. Med uttrycket "royalty" f�rst�s i denna artikel varje slags betalning som tas emot s� som e rs�ttning f�r nyttjandet av eller f�r r�t� ten att nyttja upphovsr�tt till litte r�rt, konst� n�rligt eller vetenskapligt verk, h�ri inbegripet biograffilm och film eller band f� r radio- eller televisionsuts�ndning, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hemlig tillverkningsmetod samt f�r nytt� jandet av eller f�r r�tten att nyttja industriell, kommersiell eller vetenskaplig utrustning som innefattar �verf�ring av tekniskt kunnande el� ler f�r upplysning om erfarenhetsr�n av in� dustriell, kommersiell eller vetenskaplig na� tur, 4. Best�mmelserna i punk terna 1 och 2 till- l�mpas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedri� ver r�relse i den andra avtalsslutande staten, fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig 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 royaltyn 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. 5. Royalty anses h�rr�ra fr�n en avtalsslu� tande stat om utbetalaren �r staten sj�lv, lokal myndighet eller person med hemvist i den na stat. Om emellertid den person som betalar royaltyn, antingen han har hemvist i en avtals� slutande stat eller inte, i en avtalsslutande stat har fast'driftst�lle eller stadigvarande anord- 2885 � </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 1992:1197 connection with which the liability to pay the royalties was incurre d, and such royalties are borne by such permanent establishment or fixed base, then, such royalties shall be dee� med to arise in the State in which the perma� nent establishment or fixed base is situated. (6) Wliere by reason of a special relation� ship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, hav� ing regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by th e payer and the beneficial owner in the absence of such relationship, the provisions of this Ar� ticle shall apply only to the last-mentioned amount. In such ca se, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Con� vention. (7) Notwithstanding the provision in para� graph (2) of a rate of tax o f 15 per cent, where in any future Convention for th e avoidance of double taxation and the prevention of fiscal evasion entered into by Botswana with any other State (not being the other Contracting State in the present Convention) the rate of tax specified in the Article relating to royalties is a rate less than 15 per cent, such lower rate shall apply as if it had been the rate specified in this Article. ning i samband varmed skyldigheten att betala royaltyn uppkommit, och royaltyn belastar det fasta driftst�llet eller den stadigvarande an� ordningen, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigva� rande anordningen finns. 6. D� p� grund av s�rskilda f�rbindelser mellan utbetalaren och den som har r�tt till royaltyn eller mellan dem b�da och annan per� son royaltybeloppet, med h�nsyn till de t nytt� jande, den r�tt eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetala ren och den som har r �tt till royaltyn om s�dana f�rbindel� ser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp, I s�dant fall beskattas �verskjutande belopp en� ligt lagstiftningen i vardera avtalsslutande sta� ten med iakttagande av �vriga best�mmelser i detta avtal. 7. Utan hinder av best�mmelserna om h�gsta till�tna skattesats p� 15 procent i punkt 2 skall, om Botswana i framtiden ing�r ett av� tal f� r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt med n�gon a nnan stat (dock inte den andra avtalsslutande staten i detta avtal) och det i royaltyartikeln f�re� skrivs en skattesats som understiger 15 pr o� cent, denna l�gre skattesats till�mpas som om den f�reskrivits i d enna artikel. Artide 13 Capital gains (1) Gains derived by a resident of a Con� tracting State from the alienation of immov� able property referred to in Article 6 and situ� ated in the other Contracting State, or from the alienation of shares in a company the as� sets of which consis t principally of suc h prop� erty, may be taxed in that other State. (2) Gains from alienation of movable prop� erty forming part of the business pr operty of a permanent establishment which an enterpr ise of a C ontracting State has in the other Con� tracting State or of movable property pertain- Artikel 13 Realisationsvinst 1. Vinst, som person med hemvist i en a v� talsslutande 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 avtalsslu� tande staten, eller p� grund av �verl�telse av andelar i ett bolag vars tillg�ngar huv udsakli� gen best�r av s�dana tillg�ngar, f�r beskattas i denna andra stat. 2. 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 a vtalsslu� tande stat har i den andra avtalsslutande sta� ten, eller av l�s egendom, h�nf�rlig till stadig- 2886 � </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 1992:1197 ing to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independ� ent personal services, including such gains from the alienation of such a permanent estab� lishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. (3)(a) Gains derived by a resident of a Con� tracting State from the alienation of ships or aircraft operated in interna� tional traffic or movable property per� taining to the operation of such ships or aircraft, shall be taxable only in that State. (b) With respect to gains derived by the Swedish, Danish and Norwegian air transport consortium Scandinavian Air� lines System (SAS), the provisions of this paragraph shall apply only to such portion of the gains as corresponds to the participation held in that consor� tium by AB Ae rotransport (ABA), the Swedish partner of Scandinavian Air� lines System (SAS). (4) Gains from the alienation of any prop� erty other than that referred to in paragraphs (1), (2) and (3), shall be taxable only in the Contracting State of which the alienator is a resident. (5) Notwithstanding the provisions of para� graph (4), gains from the alienation of shares or other corporate rights of a company which is a resident of o ne of the Contracting States derived by an individual who has become a resident of the other Contracting State, may be taxed in the first-mentioned Contracting State if the alienation of the shares or other corporate rights occur at any time during the ten years next following the date on which the individual has ceased to be a resident of the first-mentioned State. 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. 3.a) Vinst som person med hemvist i en av� talsslutande stat f�rv�rvar 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� ningen av s�dana skepp eller luftfartyg, beskattas endast i denna stat. b) Best�mmelserna i denna punkt till�m� pas betr�ffande vinst som f�rv�rvas av det svenska, danska och norska luft� fartskonsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av vinsten som motsvarar den andel i konsortiet vilken innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines Sys� tem (SAS). 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1-3 i denna artikel beskattas endast i den avtalsslu� tande stat d�r �verl�taren har hemvist. 5. Vinst p� grund av avyttring av andelar el� ler andra r�ttigheter i ett bolag med hemvist i en av de avtalsslutande staterna och som f�r� v�rvas av en fysisk person som tagit hemvist i den andra avtalsslutande staten f�r - utan hin� der av best�mmelserna i punkt 4 - beskattas i den f�rstn�mnda avtalsslutande staten om av- yttringen av andelarna eller r�ttigheterna in� tr�ffar vid n�got tillf�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 individual who is a resident of a Contracting State in respect of professional services or other activities of an Artikel 14 Sj�lvst�ndig yrkesut�vning 1. Inkomst, som en fysisk person med hem� vist i en avtalsslutande stat f�rv�rvar genom att ut�va fritt yrke eller annan sj�lvst�ndig 2887 � </div> <div id="page18-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1197 independent character shall be taxable only in that State. Such income may also be taxed in the other Contracting State if: (a) the individual has a fixed base regularly available to him in that ot her Contract� ing State for the purpose of performing his activities, but only so much thereof as is attributable to that fixed base, or (b) the individual is present in that other Contracting 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 attribut� able to services performed in that State. (2) The term "professional services" in� cludes especially independent scientific, liter� ary, artistic, educational or teaching activities as well as the independent activities of physi � cians, lawyers, engineers, architects, dentists and accountants. verksamhet, beskattas endast i denna stat. S� dan inkomst f�r ocks� beskattas i den andra avtalsslutande staten om a) den fysiska personen i denna andra av� talsslutande stat har en stadigvarande anordning som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksam� heten, men endast s� stor del av den som �r h�nf�rlig till denna stadigva� rande anordning, eller b) den fysiska personen vistas i d en andra avtalsslutande staten under tidrymd el� ler tidrymder som sammanlagt �vers ti� ger 183 dagar under en tolvm�naders- period, men endast s� s tor del av den som �r h�nf�rlig till ut�vandet av ve rk� samhet i denna stat. 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 re� muneration derived by a resident of a Con� tracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Con� tracting State. If the employment is so exer� cised, such remuneration as is derived there� from may be taxed in that other S tate. (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: (a) the recipient is present in the other Contracting State for a period or periods not exceeding in th e aggregate 183 days within any period of 12 months; and Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 1 6, 18 och 19 f�ranleder annat, beskattas l�n och annan liknande ers�ttning som person med hemvist i en avtalsslutande stat uppb�r p� grund av anst�llning endast i de nna stat, s� vida in te arbetet utf�rs i den andra avtalsslu� tande staten. Om arbetet utf�rs i denna andra stat, f�r ers�ttning som uppb�rs f�r arbetet be� skattas d�r. 2. Utan hinder av best�mmelserna i pun kt 1 beskattas ers�ttning, som person med hem � vist i en avtalssiutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, endast i den f�rstn�mnda staten, om a) mottagaren vistas i den andra avtalsslu� tande staten under tidrymd eller tid� rymder som sammanlagt inte �verstiger 183 dagar under en tolvm�naderspe- riod, och 2888 � </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 1992:1197 (b) (c) the remuneration is paid by, or on be� half of , an employer who is not a resi� dent of the other Contracting State; and the remuneration is not borne by a per� manent establishment or a fixed base which the employer has in the other Contracting State. (3) Notwithstanding the preceding provi� sions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State. Where a resident of Sweden derives remuneration in respect of an employment exercised aboard an aircraft op� erated in international traffic by the air trans� port consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra avtals- slutande 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 avtalsslu� tande staten. 3. Utan hinder av f�reg�ende best�mmel� ser i denna artikel f�r ers�ttning f�r arbete, som utf�rs ombord p� skepp eller luftfartyg som anv�nds i internationell trafik av ett f�re� tag med hemvist i en avtalsslutande stat, be� skattas i denna stat. Om person med hemvist i Sverige uppb�r inkomst av a rbete, vilket ut� f�rs ombord p� ett luftfartyg som anv�nds i in� ternationell trafik av luftfartskonsortiet Scan� dinavian Airlines System (SAS), beskattas in� komsten endast i Sverige. Artide 16 Directors' fees Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of di� rectors of a company whi ch is a resident of the other Contracting State may be taxed in that other State. Artikel 16 Styrelsearvode Styrelsearvode och annan liknande ers�tt� ning, som person med hemvist i en avtalsslu� tande stat uppb�r i egenskap av medlem i sty� relse i bolag med hemvist i den andra avtalsslu� tande staten, f�r beskattas i denna andra stat. Artide 17 Entertainers and sportsmen (1) Notwithstanding the provisions of Ar� tides 14 and 15, income derived by a resident of a Contracting S tate as an entertainer, such as a theatre, motion picture, radio or televi� sion artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) Where income in respect of personal ac� tivities exercised by an enterta iner or a sports� man in his capacity as such accrues not to the entertainer or sportsman himself but to an� other person, that income may, notwithstand� ing the provisions of Arti cles 7, 14 and 15, be Artikel 17 Artister och idrottsm�n 1. Utan hinder av best�mmelserna i artik � larna 14 och 15 f �r inkomst, som person med hemvist i en avtalsslutande stat f�rv�rvar ge� nom sin personliga verksamhet i den andra av� talsslutande staten i egenskap av artist, s�som teater- eller filmsk�despelare, radio- eller tele� visionsartist eller musiker, eller av idrottsman, beskattas i denna andra stat. 2. I fall d� inkomst genom personlig verk� samhet, som artist eller idrottsman ut�var i denna egenskap, inte tillfaller artisten eller id� rottsmannen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmel� serna i artiklarna 7, 14 och 15, beskattas i den 2889 � </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 1992:1197 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 activ� ities 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 wh ich is substantially supported by the other Contracting State, a local authority or a public institution thereof. avtalsslutande stat d�r artisten eller idrotts� mannen ut�var verksamheten. 3. Utan hinder av best�mmelserna i punk � terna 1 och 2 skall inkomst, som artist eller idrottsman i denna egenskap f�rv�rvar genom sin personliga verksamhet, undantas fr�n skatt i den avtalsslutande stat d�r verksamheten ut� �vas om detta sker inom ramen f�r ett bes�k som till v�sentlig del finansieras av den andra avtalsslutande staten, lokal myndighet eller annan offentlig institution i denna andra stat. Artide 18 Pensions, annuities and similar payments (1) Subject to the provisions of paragraph (2) of Article 19, pensions and other similar re� muneration, disbursements under the Social Security 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. (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 worth. Artikel IS Pension, livr�nta och liknande ers�ttning 1. Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat f�r pension och a n� nan liknande ers�ttning, utbetalning enligt so� cialf�rs�kringslagstiftningen och livr�nta, vilka h�rr�r fr�n en avtalsslutande stat och be� talas till person med hemvist i den andra av � talsslutande staten, beskattas i den f�rst� n�mnda avtalsslutande staten. 2. Med uttrycket "livr�nta" f�rst�s ett fast� st�llt belopp, som utbetalas periodiskt p� fast� st�llda tider under en persons livstid ell er un� der angiven eller fastst�llbar tidsperiod och som utg�r p� grund av f�rpliktelse att verk� st�lla dessa utbetalningar som ers�ttning f�r d�remot fullt svarande vederlag i penningar el� ler penningars v�rde. Artide 19 Government service (l)(a) Remuneration, other than a pension, paid by a Contracting State or a local authority thereof to an individual i n re� spect of services rendere d to that State or local 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 th at State who: (i) is a national of that S tate; or Artikel 19 Offentlig tj�nst l.a) Ers�ttning (med undantag f�r pension), som betalas av en avtalsslutande stat el� ler dess lokala myndigheter till fysisk person p� grund av arbete som utf�rs i denna stats eller lokala myndigheters tj�nst, beskattas endast i denna stat. b) S�dan ers�ttning beskattas emellertid endast i den andra avtalsslutande sta� ten, om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och 1) �r medborgare i denna stat, eller 2890 � </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 1992:1197 (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 created by, a Contracting State or a local authority thereof to an individual in respect of services rendered to that State or local authority shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual, is a resident of, and a national of, that State. (3) The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof. 2) inte fick hemvist i denna stat ute� slutande f�r att utf�ra arbetet. 2.a) Pension, som betalas av, eller fr�n fon� der inr�ttade av, en avtalsslutande stat eller dess lokala myndigheter till fysis k person p� grund av arbete som utf�rts i denna stats eller dess lokala myndighe� ters tj�nst, beskattas endast i denna stat. b) S�dan pension beskattas emellertid en� dast i den andra avtalsslutande staten om personen i fr�ga har hemvist och �r medborgare i denna stat. 3. Best�mmelserna i artiklarna 15, 16 och 18 till�mpas p� ers�ttning och pension som be� talas p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtalsslutande stat eller dess lokala myndigheter. Artide 20 Students (1) Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the pur� pose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, pro� vided that such payments arise from sources outside that S tate. (2) In respect of gran ts or scholarships not covered by pa ragraph (1), a student or busi� ness appren tice referred to in paragraph (1) shall be entitled to the same exemptions, re� liefs or reductions in respect of taxes available to residents of the first-mentioned Contracting State. Artikel 20 Studerande 1. Studerande eller aff�rspraktikant, som har eller omedelbart f�re vistelsen i en avtals� slutande stat hade hemvist i den andra avtals� slutande staten och som vistas i den f�rst� n�mnda staten uteslutande f�r sin undervis� ning eller utbildning, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppe� h�lle, sin undervisning eller utbildning, under f�ruts�ttning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. 2. S�vitt avser bidrag och stipendier som inte omfattas av best�mmelserna i punkt 1, skall en student eller aff�rspraktikant som av� ses i n�mnda punkt vara ber�ttigad till samma befrielse, l�ttnader och f�rm�ner vid beskatt� ningen som g�ller f�r en person med hemvist i den f�rstn�mnda avtalsslutande staten. Artide 21 Management, consultancy and technical fees (1) Technical fees arising in a Contracting State which are derived by a resident of the Artikel 21 Ers�ttning f�r f�retagsledning, r�dgivning och teknisk service 1. Ers�ttning f�r tekniska tj�nster, som h�r� r�r fr�n en avtalsslutande stat och som f�rv�r- 2891 � </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 1992:1197 other Contracting State may be taxed in that other State. (2) However, such technical fees may also be taxed in the Contracting State in which they arise, and according to the law of that State; but where such technical fees are derived by a resident of the other Contracting State who is subject to tax in that State in respect thereof, the tax charged in the Contracting State in which the technical fees arise shall not exceed 15 per cent of the gross amount of such fees. (3) The term "technical fees" as used in this Article means payments of any kind from a person who is resident in one of the Contract� ing States to any person, other than to an em� ployee of the person making the payments, in consideration of any services of an adminis� trative, technical, managerial or consultancy nature performed outside that State. (4) The provisions of paragraphs (1) and (2) of this Article shall not apply if the recipient of the technical fees, being a resident of a Con� tracting State, carries on business in t he other Contracting State in which the technical fees arise, through a permanent establishment situ� ated therein, or performs in that other State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply. (5) Technical fees shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority thereof or a resi� dent of that State. Where, however, the per� son paying the technical fees, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishm or fixed base in connection with which th ligation to pay the technical fees was in and such technical fees are borne permanent establishment or fixed such technical fees shall be deen" the State in which the permr ment or fixed base is situated (6) Where by reason of ; ship between the payer and ' vas av person med hemvist i den andra avtals� slutande staten, f�r beskattas i denna andra stat. 2. Ers�ttningen f�r emellertid beskattas �ven i d en avtalsslutande stat fr�n vilken den h�rr�r enligt lagstiftningen i d enna stat, men om ers�ttningen f�r s�dana tekniska tj�nster f�rv�rvas av en person med hemvist i den andra avtalsslutande staten och som �r skatt� skyldig f�r ers�ttningen i denna stat f�r skatten i den avtalsslutande stat varifr�n ers�ttningen h�rr�r inte �verstiga 15 procent av ers�ttning� ens bruttobelopp. 3. Med uttrycket "ers�ttning f�r tekniska tj�nster" f�rst�s i denna artikel varje slag av ers�ttning som betalas av en person med hem� vist i en avtalsslutande stat till person, som inte �r anst�lld hos utbetalaren, f�r tj�nster av ad� ministrativ, teknisk, f�retagsledande eller r�d� givande natur och som inte utf�rts i denna stat. 4. Best�mmelserna i punkterna 1 och 2 i denna artikel till�mpas inte, om mottagaren av ers�ttningen f�r tekniska tj�nster har hemvist i e n avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken ers�ttningen h�rr�r, fr�n d�- ' ^l�ppt fast drift� st�lle eller ut�var sj�'" het i de nna and- varande ar- dessa tj� -<5^ fasta / O 2892 " .4 C. � </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"/> (ween both of them and some other person, the amount of the technical fees paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the law of each Contract� ing State, due regard being had to the other provisions of this Convention. SFS 1992:1197 s�ttningen f�r tekniska tj�nster eller mellan dem b�da och annan person ers�ttningsbelop� pet �verstiger - oavsett anledningen - det be� lopp som skulle ha �verenskommits mellan ut� betalaren och mottagaren om s�dana f�rbin� delser inte f�relegat, till�mpas best�mmel� serna i den na artikel endast p� sistn�mnda be� lopp. I s�dant fall beskattas �verskjutande be� lopp enligt lagstiftningen i vardera avtalsslu� tande staten med iakttagande av �vriga be� st�mmelser i de tta avtal. Artide 22 Other Income (]) Items of income of a resident of a C on� tracting State wherever arising not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. (2) The provisions of paragraph (1) shall not apply to income other than income from immovable property as defined in paragraph (2) of Article 6. if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State thro '" "'^nent establishment situated m that other State inde- C� from a fixed base '"ty in Artikel 22 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 be� skattas endast i d enna stat, oavsett varifr�n in� komsten 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 denna 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- mingen. I s�dant fall till�mpas best�mmelserna artikel 7 respektive artikel 14. 3. Inkomst som inte behandlas i f�reg�ende tiklar i d etta avtal, som person med hemvist n av talsslutande stat f�rv�rvar och som h�r- " fr�n den andra avtalsslutande staten, f�r- n hinder av best�mmelserna i punkterna 1 I 2 - beskattas i de nna andra stat. kel 23 anr�jande av dubbelbeskattning Betr�ffande Botswana skall dubbelbe- ning undvikas p� f�ljande s�tt: ilighet med botswansk lagstiftning ang�- ivr�kning fr�n botswansk skatt av skatt 2893 � </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; 1197 against Botswana tax of tax payable under the laws of a country outside Botswana, Swedish tax payable under the laws of Sweden and in accordance with this Convention, whether di� rectly or by deduction, on profits or income li� able to tax in Sweden shall be allowed as a credit against any Botswana tax payable in re� spect of the same profits or income by refer� ence to which the Swedish tax is computed. (2) In the case of Sweden, double taxation shall be avoided as follows; (a) Where a resident of Swede n derives in� come which under the laws of Botswana and in accordance with the provisions of this Convention may be taxed in Bot� swana, Sweden shall allow - subject to the provisions of the law of Sweden con� cerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) - as a deduction from the tax on such in� come, an amount equal to the Bot� swana tax paid in respect of such in� come. (b) Where a resident of Sweden derives in� come which is taxable only in Bot� swana, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which is tax� able only in Botswana. (c) Notwithstanding the provisions of sub� paragraph (a), dividends paid by a company which is a resident of Bot� swana to a company w hich is a resident of Sweden, shall be exempt from Swedish tax to the extent that the divi� dends would have been exempt under Swedish law if both companies had been Swedish companies. This exemp� tion shall not apply unless; (i) the profits out of which the divi� dends are paid have been sub� jected to either the normal corpor� ate tax in Botswana or, in Bot� swana or elsewhere, an income tax comparable to the Swedish tax which would have been paid if the profits had been derived by a Swedish company, or som utg�r i annat land �n Botswana, avr�knas svensk skatt p� vinst eller inkomst som beskat� tas i Sverige antingen direkt eller genom skat� teavdrag enligt svensk lagstiftning och enligt best�mmelserna i detta avtal, fr�n botswansk skatt p� samma vinst eller inkomst som den svenska skatten ber�knats. 2. Betr�ffande Sverige skall dubbelbeskatt� ning undvikas p� f�ljande s� tt: a) Om person med hemvist i Sve rige f� r� v�rvar inkomst som enligt botswansk lagstiftning och i enlighet med best �m� melserna i detta avtal f�r beskattas i Botswana, skall Sverige - med beak� tande av best�mmelserna i sven sk lag- stiftning betr�ffande avr�kning av ut� l�ndsk skatt (�ven i den lydelse de fram� deles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) - fr�n den svenska skatten p� inkomsten avr�kna ett belopp motsva� rande den skatt som erlagts i Bo tswana f�r inkomsten. b) Om en person med hemvist i Sve rige f�rv�rvar inkomst som beskattas endast i Botsw ana, f�r Sverige vid fastst� llan� det av skattesatsen f�r svensk progres� siv skatt beakta den inkomst som s kall beskattas endast i Botswana. c) Utan hinder av best�mmelserna i a) ovan �r utdelning fr�n bolag med hem� vist i Botswana till bolag med hem vist i Sverige undantagen fr�n svensk skatt i den m�n utdelningen skulle ha va rit un� dantagen fr�n beskattning enligt .svensk lagstiftning, om b�da bolagen hade va� rit svenska. S�dan skatte befrielse med� ges dock endast om 1) den vinst av vilken utdelningen be� talas underkastats antingen den normala bolagsskatten i Bo tswana eller, i Botswana eller n�gon an� nanstans, en inkomstskatt j�mf�r� lig med den svenska skatten som skulle ha utg�tt om vinsten hade f�rv�rvats av ett svenskt bolag, el� ler 2894 � </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 1992:1197 (ii) the dividends, in addition to such dividends mentioned in (i) of this sub-paragraph, consist of income which would have been tax exempt in Sweden if it had been derived directly by a company resident in Sweden. (d) For the purposes of (a) and (c) of this paragraph the term "Botswana tax paid" and the term "normal corporate tax in Botswana" shall be deemed to in� clude the Botswana tax which would have been paid but for any exemptio n or reduction of tax granted under the in� centive provisions contained in Bot� swana laws designed to promote economic development: (i) under any Development Approval Order; or (ii) under any Tax Agreement Rati� fication Act. (e) The provisions of ( d) of this paragraph shall apply for the first five years during which this Convention is effective but the competent authorities of the Con� tracting States may consult each other to determine whether this period shall be extended. 2) utdelningen, ut�ver s�dan utdel� ning som avses i 1), utg�rs av in� komst som hade varit skattebe- friad i Sverige om den hade f�rv�r� vats direkt av bolaget med hemvist i Sverige. d) Vid till�mp ningen av a) och c) i denna punkt anses uttrycken "skatt som er- lagts i Botswana" och "den normala bo� lagsskatten i Botswana" innefatta bot- swansk skatt som skulle ha erlagts om inte befrielse fr�n eller neds�ttning av skatt medgivits enligt botswansk lag� stiftning om skattel�ttnader avsedda att fr�mja ekonomisk utveckling 1) enligt beslut i en "Development Approval Order", eller 2) enligt beslut i en "Tax Agreement Ratification Act". e) Best�mmelserna i d) i denna punkt g�l� ler under de fem f�rsta �ren under vil� ket detta avtal till�mpas men de beh�� riga myndigheterna kan �verl�gga med varandra f�r att best�mma om dessa be� st�mmelser skall till�mpas efter denna tidsperiods utg�ng. Artide 24 Non-discrim in at ion (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 n ationals of that other State in the same circumstances are or may be s ubjected. This provision shall, notwithstanding the pro� visions of Article 1, also apply to persons who are not residents of one or both of the Con� tracting States. (2) The taxation on a permanent establish� ment which an enterprise of a Contracting State has in th e other Contracting State shall not be less favourably levied in that other State Artikel 24 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den a ndra avtalsslutande staten bli f�re� m�l f�r beskattning eller d�rmed samman� h�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sam� manh�ngande krav som medborgare i denn a andra stat under samma f�rh�llanden �r eller kan bli u nderkastad. Utan hinder av best�m� melserna i artikel 1 till�mpas d enna best�m� melse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 2. Beskattningen av fast driftst�lle, som f�retag i en avta lsslutande stat har i den andra avtalsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskattningen 2895 � </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 1992:1197 than the taxation levied on enterprises of that other State carrying on the same activities. (3) Except where the provisions of para� graph (1) of Article 9, paragraph (7) of Article 11, or paragraph (6) of Article 12, apply, inter� est, royalties and other disbursements paid by an enterprise of a Contracting State to a resi� dent 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 resident of the first-mentioned State. Sim� ilarly, any debts of an enterprise of a Contract� ing State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deduct� ible under the same conditions as if they had been contracted to a resident of the first-men� tioned State. (4) Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of t he other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement con� nected therewith which is other or more bur� densome than the taxation and connected re� quirements to which other similar enterprises of the first-mentioned State are or may be sub� jected. (5) Nothing contained in this Article shall be construed as obliging either Contracting State to grant to individuals not resident in that State any of the personal allowances, re� liefs and reductions for tax purposes which are granted to individuals so resident. (6) The provisions of this Article shall, not� withstanding the provisions of Article 2, apply to taxes of every kind and description. av f�retag i denna andra stat, som bedriver verksamhet av samma slag. 3. Utom i d e fall d� best�mmelserna i arti� kel 9 punkt 1, artikel 11 punkt? eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i e n avtalsslutande stat till person med hemvist i de n 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. P� samma s�tt �r skuld som f�retag i en avtals� slutande stat har till person med hemvist i den andra avtalsslutande staten avdragsgill vid be� st�mmandet av s�dant f�retags beskattnings� bara f�rm�genhet p� samma villkor som skuld till person med hemvist i den f�rstn�mnda sta� ten. 4. F�retag i en avtalsslutande stat, vars ka� pital helt eller delvis �gs eller kontrolleras, di� rekt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, skall inte i de n 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. Ingenting i d enna artikel anses medf�ra skyldighet f�r en avtalsslutande stat att medge fysisk person som saknar hemvist i de nna stat s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning som medges fysisk person som har s�dan hem� vist. 6. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i f�revarande arti� kel p� skatter av varje slag och beskaffenhet. Artide 25 Mutual agreement procedure (1) Where a person considers that the ac� tions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Conven� tion, he may, irrespective of the remedies pro- Artikel 25 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 d etta avtal, kan han, utan att 2896 � </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 1992:1197 vided by the domestic law of those States, pre� sent his case to the com petent authority of the Contracting State of which he is a resident or, if his case comes under paragraph (1) of Ar� ticle 24, to that of the Contracting State of which he is a national. The case must be pre� sented within three years from the first noti� fication of the action resulting in taxation, not in accordance with th e provisions of the Con� vention. (2) The competent authority shall endeav� our, if the objection appears to it to be justified and if it is not itself able to arrive at a satis� factory solution, to resolve the case by mutual agreement 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 C onvention. Any agreement re� ached shall be implemented notwithstanding any time limits in the domestic law of the Con� tracting States. (3) The competent authorities of the Con� tracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Con vention. They may also consult to� gether for the elimination of do uble taxation in cases not provided for in the Convention. (4) The competent authorities of the Con� tracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding para� graphs. 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 24 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken skall fram� l�ggas inom tre �r fr�n den tidpunkt d� perso� nen i fr�ga fick vetskap om den �tg�rd som gi� vit upphov till beskattning som strider mot be� st�mmelserna i avtalet. 2. Om den beh�riga myndigheten finner in� v�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myn� digheten s�ka l�sa fr�gan genom �msesidig �verenskommelse med den beh�riga myndig� heten i den and ra avtalsslutande staten i syft e att undvika beskattning som strider mot avta� let. �verenskommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 3. De beh�riga myndigheterna i de avtals� slutande staterna skall genom �msesidig �ver� enskommelse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolk� ningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbe� skattning i fall som inte omfattas av avtalet. 4. De beh�riga myndigheterna i de avtals� slutande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskom� melse i de fa ll som angivits i f�reg�ende punk� ter. Artide 26 Exchange of information (1) The competent authorities of the Con� tracting States shall exchange such informa� tion as is necessary for carrying out the provi� sions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Conven tion, in particular for the preven tion of fraud or evasion of such taxes, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State Artikel 26 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtals� slutande staterna skall utbyta s� dana upplys� ningar som �r n�dv�ndiga f�r att till�mpa be� st�mmelserna i detta avtal eller i de avtalsslu� tande staternas interna lagstiftning, s�rskilt f�r att f�rhindra skattebrott eller skatteflykt, i fr�ga om skatter som omfattas av avtalet i den m�n beskattningen enligt denna lagstiftning inte strider mot avtalet. Utbytet av upplys� ningar begr�nsas inte av artikel 1. Upplys� ningar som en avtalsslutande stat mottagit 2897 � </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 1992:1197 shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assess� ment or collection of, the enforcement or pro� secution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. (2) In no case shall the provisions of para� graph (1) be construed so as to impose on a Contracting State the obligation; (a) to carry out administrative measures at variance with the laws and administra� tive practice of that or of the other Con� tracting State; (b) to supply information which is not ob� tainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would dis� close any trade, business, industrial, commercial or professional .secret or trade process, or information, the dis� closure of which would be contrary to public policy (ordre public). (3) The competent authorities should, through consultation, develop appropriate conditions, methods and techniques concern� ing the matters respecting which such ex� change of information should be made, as well as exchange information regarding tax avoid� ance where appropriate. skall behandlas s�som hemliga p� samma s�tt som upplysningar som erh�llits enligt den in� terna lagstiftningen i den na stat och f�r yppas endast f�r personer eller myndigheter (d�ri in� begripna domstolar och administrativa myn� digheter) som fastst�ller, uppb�r eller indriver de skatter som omfattas av avtalet eller hand� l�gger �tal eller besv�r i fr� ga om dessa skat� ter. Dessa personer eller myndigheter skall an� v�nda upplysningarna endast f�r s�dana �nda� m�l. De f�r yppa upplysningarna vid offentliga r�tteg�ngar eller i do mstolsavg�randen. 2. Best�mmelserna i punkt 1 anses inte medf�ra skyldighet f�r en avtalsslutande stat att a) vidta f�rvaltnings�tg�rder som avviker fr�n lagstiftning och administrativ praxis i denna avtalsslutandc stat eller i den andra avtalsslutande staten, b) l�mna upplysningar som inte �r tillg�ng� liga enligt lagstiftning eller sedvanlig administrativ praxis i denna avtalsslu� tande stat eller i den andra avtalsslu� tande staten, c) l�mna upplysningar som skulle r�ja af� f�rshemlighet, industri-, handels- eller yrkeshemlighet eller i n�ringsverksam� het nyttjat f�rfaringss�tt eller upplys� ningar, vilkas �verl�mnande skulle strida mot allm�nna h�nsyn (ordre pu� blic). 3. De beh�riga myndigheterna skall kon� sultera varandra f�r att utarbeta l�mpliga vill� kor, metoder och tekniska l�sningar f�r utby� tet av upplysningar, �ven innefattande utbyte av information r�rande skatteflykt i fall d� s� � dant utbyte anses l�mpligt. Artide 27 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 27 Diplomatiska f�retr�dare och konsul�ra tj�ns� tem�n Best�mmelserna i d etta avtal ber�r inte dc privilegier vid beskattningen som enligt folk� r�ttens allm�nna regler eller best�mmelser i s�rskilda �verenskommelser tillkommer di� plomatiska f�retr�dare eller konsul�ra tj�nste� m�n. 2898 � </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 1992:1197 Artide 28 Limitation of benefits Where any person derives income from a source situated outside Botswana and such in� come is also exempt from tax in Sweden under this Convention, Sweden may tax such income under its own laws notw ithstanding this Con� vention. Artikel 28 Begr�nsningar av f�rm�ner I fall d� person uppb�r inkomst fr�n k�lla i annan stat �n Botswana och s�dan inkomst �r undantagen fr�n beskattning i Sverige enligt detta avtal, f�r Sverige �nd� beskatta s�dan in� komst enligt sin interna lagstiftning utan hin� der av detta avtal. Artide 29 Entry into force (1) This Convention shall be ratified and the instruments of ratification shall be ex� changed at Gaborone as soon as possible. (2) The Convention shall enter into force upon the exchange of instruments of ratifica� tion and its provisions shall have effect: (a) In Botswana, in respect of income tax, on taxable income derived on or after the first day of July of the year next fol� lowing that of the entry into force of this Convention. (b) In Sweden, in respect of income tax, on income derived on or after the first day of January of the year next following that of the entry into force of the Con� vention. Artikel 29 Ikrafttr�dande 1. Detta avtal skall ratificeras och ratifika- tionshandlingarna skall utv�xlas i Gaborone snarast m�jligt. 2. Avtalet tr�der i kraft med utv�xlingen a v ratifikationshandlingarna och dess best�m� melser till�mpas: a) I Botswana, betr�ffande inkomstskatt, p� skattepliktig inkomst som f�rv�rvas den 1 juli det �r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller se� nare. b) I Sverige, betr�ffande inkomstskatt, p� inkomst som f�rv�rvas den 1 januari det �r som f�ljer n�rmast efter det �r d� av� talet tr�der i kraft eller senare. Artide 30 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 calendar year after the expiration of a period of five years from the date of it s entry into force. In such case, the Convention shall cease to have ef� fect: (a) In Botswana, in respect of income tax, on taxable income derived on or after the first day of July of the year next fol� lowing that in which the notice of ter� mination is given. Artikel 30 Upph�rande Detta avtal f�rblir i kraft till dess att det upps�gs av en avtalsslutande stat. Vardera av� talsslutande staten kan p� diplomatisk v�g, skriftligen upps�ga avtalet genom underr�t� telse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r som f�ljer efter en tid� rymd av fem �r fr�n den dag d� avtalet tr�tt i kraft. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla: a) I Botswana, betr�ffande inkomstskatt, p� skattepliktig inkomst som f�rv�rvas den 1 juli det �r som f�ljer n�rmast efter det �r d� upps�gningen skedde eller se� nare. 2899 � </div> <div id="page30-div" style="position:relative;width:829px;height:1262px;"> <img width="829" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1992:1197 (b) In Sweden, in respect of income tax, on income derived on or a fter the first day of January of the year next following that in which the notice of termination is given. In witness whereof the undersigned being duly authorized thereto have signed the pre� sent Convention and have affixed thereto their seals. b) I Sverige, betr�ffande inkomstskatt, ' inkomst som f�rv�rvas den 1 januari d �r som f�ljer n�rmast efter det �r d upps�gningen skedde eller senare. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, under� tecknat detta avtal och f�rsett detsamma med sina sigill. Done at Stockholm, this 19th day of Octo� ber 1992, in duplicate in the English language. For the Government of the Kingdom of Sweden For the Government of the Republic of Botswana Som skedde i Stockholm den 19 oktober 1992, i tv� exemplar p� engelska spr�ket. F�r Konungariket F�r Republiken Sveriges regering Botswanas regering ' Bo Lundgren Alfred Dube Bo Lundgren Alfred Dube � </div> </div>

Lag

SFS 1992:1197

om dubbelbeskattningsavtal mellan Sverige och

utkom fr�n trycket

Botswana;

den 21 december 1992

utf�rdad den 10 december 1992.

Enligt riksdagens beslut' f�reskrivs f�ljande.

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

skatteflykt betr�ffande skatter p� inkomst som Sverige och Botswana

undertecknade den 19 oktober 1992 skall g�lla som lag h�r i land et.

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

2 � Avtalets beskat tningsregler skall till�mpas endast i den m�n dessa
medf�r inskr�nkning av den skatts kyldighet i Sver ige som annars skulle

f�religga.

3 � Om en person som �r bosa tt i Sv erige f�rv�rvar inkomst som enligt
avtalet beskattas endast i Bot swana, skall s�dan inkomst inte tas me d vid

taxeringen i Sverige.

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

P� regeringens v�gnar

CARL BILDT

ANNE WIBBLE

(Finansdepartementet)

'Prop. 1992/93:94, bet. 1992/93:SkU5, rskr. 1992/93:81.

2871

�

SFS 1992:1197

CONVENTION BETWEEN THE GOV�
ERNMENT OF THE KINGDOM OF

SWEDEN AND THE GOVERNMENT

OF THE REPUBLIC OF BOTSWANA

FOR THE AVOIDANCE OF DOUBLE
TAXATION AND THE PREVENTION
OF FISCAL EVASION WITH RESPECT
TO TAXES ON INCOME

The Government of the Kingdom of Sweden

and the Government of the Republic of Bot�

swana, desiring to conclude a Convention for

the Avoidance of Double Taxation and the

Prevention of Fiscal Evasion with respect to

Taxes on Income, have agreed as follows:

Bilaga

(�vers�ttning)

AVTAL MELLAN KONUNGARIKET

SVERIGES REGERING OCH REPU�

BLIKEN BOTSWANAS REGERING
F�R UNDVIKANDE AV DUBBELBE�

SKATTNING OCH F�RHINDRANDE

AV SKATTEFLYKT BETR�FFANDE

SKATTER P� INKOMST

Konungariket Sveriges regering och Republi�

ken Botswanas regering, som �nskar ing� ett

avtal f�r undvikande av dubbelbeskattning

och f�rhindrande av skatteflykt betr�ffande

skatter p� inkomst, har kommit �verens om

f�ljande:

Artide 1

Personal scope

This Convention shall apply to persons who

are residents of one or both of the Contracting

States.

Artikel 1

Personer p� vilka avtal et till�mpas

Detta avtal till�mpas p� personer som h ar

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 Botswana:

"Income tax" including taxation of cap�

ital gains

(hereinafter referred to as "Botswana

tax");

(b) in Sweden:

(i) the State income tax (den statliga

inkomstskatten), including the

sailors' tax (sj�mansskatten) and

the coupon tax (kupongskatten);

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

idents (den s�rskilda inkomstskat�

ten f�r utomlands bosatta);

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

ident entertainers and artistes (den

s�rskilda inkomstskatten f�r utom�

lands bosatta art ister m.fl.); and

Artikel 2
Skatter som omfattas av avtalet

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

a) i Botswana:

inkomstskatten, d�ri inbegripet be�

skattningen av realisationsvinster;

(i det f�ljande ben�mnd "botswansk

skatt");

b) i Sverige:

1) den statliga inkomstskatten, sj��

mansskatten och kupongskatten d�ri in�

begripna,

2) den s�rskilda inkomstskatten f�r

utomlands bosatta,

3) den s�rskilda inkomstskatten f�r

utomlands bosatta artister m.fl., och

2872

�

SFS 1992:1197

(iv) the communal income tax (den

kommunala

inkomstskatten);

(hereinafter referred to as "Swed�

ish tax").

(2) Nothing in this Convention shall limit

the right of either Contracting State to charge

tax on the profits of a mineral ent erprise at an

effective rate different from that charged on

the profits of any other enterprise. The term

"a mineral enterprise" means an enterprise
carrying on the business of mining.

(3) Notwithstanding other provisions of this

Convention, where Botswana tax is paid or

payable in acco rdance with a Tax A greement
Ratification Act, this Convention shall not ap�

ply except to such an extent as may be pro�

vided in such Tax Agreement Ratification Act.

(4) The Convention shall apply also to any

identical or substantially similar taxes which

are imposed afte r the date of signature of the

Convention in additi on to, or in place of , the

taxes referred to in paragraph (1). 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. Best�mmelserna i de tta avtal begr�nsar

inte de avtalsslutande staternas r�tt att be�

skatta vinster som f�rv�rvas av ett mineral�

f�retag med en effektiv skattesats som avviker

fr�n den skattesats som till�mpas f�r andra ty�

per av f�retag. Med uttrycket "mineralf�re�

tag" �syftas ett f�retag som �r verksamt inom

gruvn�ringen.

3. Utan hinder av andra best�mmelser i

detta avtal, i fall d� botswansk skatt erl�ggs el�

ler p�f�rs i enlighet med en "Tax Agreement

Ratification Act", skall detta avtal inte till�m�

pas i annat fall �n som f�reskrivs i en s�dan

"Tax Agreement Ratification Act".

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

samma eller i huvudsak likarta t slag, som efter

undertecknandet av detta avtal p�f�rs vid si�

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

punkt 1, De beh�riga myndigheterna i de av�

talsslutande staterna skall meddela varandra

de v�sentliga �ndringar som vidtagits i respek�

tive skattelagstiftning.

Artide 3

General definitions

(1) For the purposes of this Convention,

li li� unless the context otherwise requires;

(a) the term "Botswana" means the Repub-

iif

lie of Botswana;

(b) the term "Sweden" means the Kingdom

of Sweden and, when used in a geo�

graphical sense, includes the national

territory, the territorial sea of Sweden

as well as other maritime areas over

ijp;

which Sweden in accordance with inter�

national law exercises sovereign rights

or jurisdiction;

other Contracting State" mean Bot�

swana or Sweden, as the context re-

quires;

Artikel 3
Allm�nna definitioner

1. Om inte sammanhanget f�ranleder an�

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

jande uttryck nedan angiven betydelse:

a) "Botswana" �syftar Republiken Bots�

wana;

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 �verensst�mmelse med folkr�ttens

regler, ut�var suver�na r�ttigheter eller

jurisdiktion;

c) "en avtaisslutande stat" och "den andra

avtalsslutande staten" �syftar Botswana

eller Sverige, beroende p� samman�

hanget;

2873

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SFS 1992:1197

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

vidual, a company and any other body
of persons;

(e) the term "company" means any body

corporate 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

Contracting State and an enterprise car�

ried on by a resident of the other Con�
tracting State;

(g) the term "international traffic" means

any transport by a ship or aircraft oper�

ated by an enterprise of a Contracting

State, except when the ship or aircraft

is operated solely between places in the
other Contracting State;

(h) the term "national" means:

(i) any individual possessing the na�

tionality of a Contracting State;

(ii) any legal person, partnership and

association deriving its status as
such from the laws in force in a
Contracting State;

(i) the term "competent authority" means:

(i) in Botswana, the Minister of

Finance and Development Plan�
ning, represented by th e Commis�

sioner of Tax es;

(ii) in Sweden, the Minister of

Finance,

his

authorized

representative or the authority
which is designated as a competent

authority for the purposes of this
Convention.

(2) As regards the application of the Con�

vention by a Contracting State, any term not

defined therein shall, unless the context other�

wise requires, have the meaning which it has
under the law of that State concerning the

taxes to which the Convention applies.

"person" inbegriper fysisk person, bo-
lag och annan sammanslutning;

"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 d en andra avtalsslutande sta
ten" �syftar f�retag som bedrivs av per

son med hemvist i en avtalsslutande sta

respektive f�retag som bedrivs av per

son med hemvist i d en andra avtalsslu

t�nde staten;

g) "internationell trafik" �syftar transport

med skepp eller luftfartyg som anv�nds
av f�retag i en avtalsslutande stat, utom

d� skeppet eller luftfartyget anv�nds

uteslutande mellan platser i d en andra
avtalsslutande staten;

h) "medborgare" �syftar:

1) fysisk person som �r medborgare i

en avtalsslutande stat,

2) juridisk person, handelsbolag och

annan sammanslutning som bildats
enligt den lagstiftning som g�ller i
en avtalsslutande stat;

i) "beh�rig myndighet" �syftar:

1) i Botswana, finans- och utveck-

lingsplaneringsministern,represen�

terad av "the Commissioner of

Taxes";

2) i S verige, finansministern, dennes

befullm�ktigade ombud eller den
myndighet �t vilken uppdras att
vara beh�rig myndighet vid tiil-
l�mpningen 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 den betydelse som uttrycket har enligt
den statens lagstiftning i fr�ga om s�dana skat�
ter p� vilka avtalet till�mpas.

Artide 4

Resident

(l)(a)For the purposes of this Convention,

the term "resident of a Contracting

Artikel 4

Hemvist

1. a) Vid till�mpningen av detta avtal �syftar

uttrycket "person med hemvist i en av-

2874

�

SFS 1992:1197

State" means any person who, under

the laws of that State, is liable to tax

therein by reason of his domicile, resi�

dence, place of management or any

other criterion of a similar nature, but

does not include any person who is li�

able to tax in that State in respect only

of income from sources in that State.

However, in the case of Botswana, the

term "resident of a Contracting State"

includes any person who is resident in

Botswana according to the Botswana
Income Tax Act.

(b) In the case of a partnership or estate this

term applies only to the extent that the

income derived hy such partnership or

estate is subject to tax in that State as

the income of a resident, either in its
hands or in the hands of its p artners.

(2) Where by reason of the provisions of

paragraph (1) an individual is a resident of
both Co ntracting States, then his status shall

be determined as follows:

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

the State in which he has a permanent

home available to him; if he has a per�

manent home available to him in both

States, he shall be deemed to be a resi�

dent of the State with which his per�

sonal and economic relations are closer

(centre of vital inte rests);

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

vital interests cannot be determined, or
if he has no permanent home available

to him in either State, he shall be de�

emed to be a resident of the State in
which he has an habitual abode;

States or in ne ither of them, he shall be

deemed to be a re sident of the St ate of
which he is a natio nal;

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

neither of them , the competent author�

ities of the Contracting States shall

settle the question by mutual agree�

ment.

talsslutande stat" person som enligt lag�

stiftningen i d enna stat �r skattskyldig

d�r p� grund av hemvist, bos�ttning,

plats f�r f�retagsledning eller annan lik�

nande omst�ndighet. Uttrycket inbegri�

per emellertid inte person som �r skatt�

skyldig i denna stat endast f�r inkomst

fr�n k�lla i denna stat. Dock skall, s�vitt

avser Botswana, uttrycket "person med

hemvist i en avtalsslutande stat" inbe�

gripa varje person som anses bosatt i

Botswana enligt den botswanska in�

komstskattelagen.

b) Betr�ffande handelsbolag och d�dsbon,

inbegriper det angivna uttrycket s�dan

person endast i den m�n de ss inkomst �r

skattepliktig i denna stat p� samma s�tt

som inkomst som f�rv�rvas av person

med hemvist d�r, antingen hos handels�

bolaget eller d�dsboet eller hos dess

del�gare.

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 stat d�r han

har en bostad som stadigvarande st�r
till hans f�rfogande. Om han har en s�

dan bostad i b�da staterna, anses han ha

hemvist i den stat med vilken hans per�

sonliga och ekonomiska f�rbindelser �r

starkast (centrum f�r levnadsintres�

sena);

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

har centrum f�r sina levnadsintressen

eller om han inte i n�gondera staten har

en bostad som stadigvarande st�r till

hans f�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

hemvist i den stat d�r han �r medbor�

gare;

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

eller om han inte �r medborgare i n�gon

av dem, avg�r de beh�riga myndighe�

terna i de avtalsslutande staterna fr�gan

genom �msesidig �verenskommelse.

2875

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SFS 1992:1197

(3) Wliere by reason of the provisions of

paragraph (1) a person other than an indi�

vidual is a resident of both Contracting States,

then it shall be deemed to be a resident of the

State in which its place of effective manage�

ment is situated.

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

1 annan person �n fysisk person har hemvist i

b�da avtalsslutande staterna, anses personen i

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

(a)

(b)

(c)

(d)

(e)

(f)

(g)

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.

(2) The term "permanent establishment"

includes especially:

a place of management;

a branch;

an office;

a factory ;

a workshop;

a mine, an oil or gas well, a quarry or

any other place of extraction of natural

resources; and

an installation or structure used for the

exploration of natural resources, pro�

vided that the installation or structure

continues for a period of not less than

six months.

(3) The term "permanent establishment"

likewise encompasses a building site, a con�

struction, assembly or installation project or

supervisory activities in connection therewith,

but only where such site, project or activities

continue for a period of mor e than six months.

(4) Notwithstanding the preceding provi�

sions of this Article, the term "permanent es�

tablishment" shall be deemed not to include:

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

pose of storage or display of goods or

merchandise belonging to the enter�

prise;
the maintenance of a stock of goods or

merchandise belonging to the enter�

prise solely for the purpose of storage or

display;

the maintenance of a stock of goods or

merchandise belonging to the enter-

(b)

(c)

Artikel 5

Fast driftst�lle

1. Vid till�mpningen av detta avtal �syftar

uttrycket "fast driftst�lle" en stadigvarande

plats f�r aff�rsverksamhet, fr�n vilken ett f� �

retags verksamhet helt eller delvis bedrivs.

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

skilt:

a) plats f�r f�retagsledning,

b) filial,

c) kontor,

d) fabrik,

e) verkstad,

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

ler annan plats f�r utvinning av natu r�

tillg�ngar, och

g) installation eller konstruktion som an �

v�nds f�r utforskning av naturtillg�ngar

under f�ruts�ttning att installationen el�

ler konstruktionen varar under en pe�

riod inte understigande sex m�nader.

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

plats f�r byggnads-, anl�ggnings-, monterings-

och installationsverksamhet eller d�rmed sam�

manh�ngande �vervakande verksamhet, men

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

rymd som �verstiger sex m�nader.

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

ser i den na artikel anses uttrycket "fast drift�

st�lle" inte innefatta:

a) anv�ndningen av anordningar uteslu�

tande f�r lagring eller utst�llning av

f�retaget tillh�riga varor,

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

rulager uteslutande f�r lagring eller ut�

st�llning,

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

rulager uteslutande f�r bearbetning el-

2876

�

SFS 1992:1197

"^5

prise solely for the purpose of process�

ing by anoth er enterprise;

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

ness solely for the purpose of purchas�

ing goods or merchandise or of collect�

ing information, for the enterprise;

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

ness solely for the purpose of carrying

on, for the enterprise, any other activity

of a pre paratory 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 (6) applies - is acting in a Contract�

ing State on behalf of an enterprise of the

other Contracting State, that enterprise shall

be deemed to have a permanent establishment

in the first-mentioned C ontracting State in re�

spect of any activities which that person under�

takes for the enterprise, if such person -

(a) has and habitually exercises in that

State an authority to conclude contracts

in the name of the e nterprise;

(b) has no such authority but nevertheless

maintains habitually in the first-men�

tioned Contracting State a stock of

goods or merchandise from which he

regularly delivers goods or merchandise

on behalf of 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 fixed
place of business a permanent establish�

ment under the provisions of th at para�

graph.

(6) An enterprise of a Contracting State

shall not be deemed to have a permanent es�

tablishment in the other Contracting State

merely because it carries on business in that

other State through a broker, general commis�

sion agent or any other agent of an independ�

ent status, provided that such persons ar e act�

ing in the ordinary course of their business.

However, when the activities of such an agent

are devoted wholly or almost wholly on behalf

of that e nterprise, he shall not be considered
an agent of an independent status within the

meaning of this paragraph.

ler f�r�dling genom annat f�retags f�r�

sorg,

d) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r ink�p

av varor eller inh�mtande av upplys�

ningar f�r f�retaget,

e) innehavet av stadigvarande plats f�r af�

f�rsverksamhet uteslutande f�r att f�r

f�retaget bedriva annan verksamhet av

f�rberedande eller bitr�dande art.

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

roende representant p� vilken pun kt 6 till�m�

pas) �r verksam i en avtalsslutande stat f�r ett

f�retag i den andra avtalsslutande staten, an�

ses detta f�retag - utan hinder av best�mmel�
serna i punk terna 1 och 2 - ha fast driftst�lle i

den f�rstn�mnda avtalsslutande staten betr�f�

fande varje verksamhet som denna person be�

driver f�r f�retaget om

a) han har och i denna stat regelm�ssigt

anv�nder fullmakt att sluta avtal i f�re�

tagets namn;

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

regelm�ssigt i den f�rstn�mnda avtals�

slutande staten innehar varulager fr�n

vilket han f�r f�retagets r�kning regel�

bundet levererar varor; s�vida inte

verksamheten �r begr�nsad till s�dan

som anges i punkt 4 och som - om den

bedrevs fr�n en stadigvarande plats f�r

aff�rsverksamhet - inte skulle g�ra

denna stadigvarande plats f�r aff�rs�

verksamhet till fast driftst�lle enligt be�

st�mmelserna i n�mnda punkt.

6. F�retag i en avtalsslutande stat anses inte

ha fast driftst�lle i den andra avtalsslutande

staten endast p� den grund att f�retaget bedri�

ver aff�rsverksamhet i denna stat genom f�r�

medling av m�klare, kommission�r eller an�

nan oberoende representant, under f�ruts�tt�

ning att s�dan person d�rvid bedriver sin sed�

vanliga aff�rsverksamhet. N�r s�dan repre�

sentant bedriver sin verksamhet uteslutande

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

anses han emellertid inte s�som s�dan obe�

roende representant som avses i denna punkt.

2877

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SFS 1992:1197

(7) The fact that a company which is a resi�

dent of a Contracting State controls or is con�

trolled by a company which is a resident of the
other Contracting State, or which carries on
business in that other State (whether through

a permanent establishment or otherwise) shall
not of itself constitute either company a per�
manent establishment of the other.

7. Den omst�ndigheten att ett bolag hied

hemvist i en avtalsslutande stat kontrollerar el�

ler kontrolleras av ett bolag med hemvist i den
andra avtalsslutande staten eller ett bolag som

bedriver aff�rsverksamhet i d enna 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 Con�

tracting State from immovable property (in�

cluding income from agriculture or forestry)

situated in the other Contracting State may be

taxed in that other State.

(2) The term "immovable property" shall

have the meaning which it has under the law of

the Contracting State in which the property in

question is situated. The term shall in any case
include property accessory to immovable
property, livestock and equipment used in ag-

rieulture 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 natural resources; ships, boats and
aircraft shall not be regarded as immovable

property.

(3) The provisions of paragraph (1) shall

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

property.

(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 i ndependent personal services.

Artikel 6

Inkomst av fast egendom

1. Inkomst, som person med hemvist i en

avtalsslutande stat f�rv�rvar av fast egendom
(inbegripet inkomst av lantbruk eller skogs�

bruk) bel�gen i d en andra avtalsslutande sta�
ten, f�r beskattas i d enna andra stat.

2. Uttrycket "fast egendom" har den bety�

delse som uttrycket har enligt lagstiftningen i
den avtalsslutande stat d�r egendomen �r be�

l�gen. Uttrycket inbegriper dock alltid tillbe�

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

tarier i lan tbruk och skogsbruk, r�ttigheter p�
vilka best�mmelserna i privatr�tten om fast

egendom till�mpas, byggnader, nyttjander�tt

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

r�tten att nyttja mineralf�rekomst, k�lla eller

annan naturtillg�ng. Skepp, b�tar och luftfar�

tyg anses inte vara fast egendom.

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

inkomst som f�rv�rvas genom omedelbart

bruk�nde, genom uthyrning eller annan an�
v�ndning av fast egendom.

4. Best�mmelserna i pu nkterna 1 och 3 t ill-

l�mpas �ven p� inkomst av fast egendom som
tillh�r f�retag och p� inkomst av fast egendom

som anv�nds vid sj�lvst�ndig yrkesut�vning.

Artide 7

Business profits

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

tracting State shall be taxable only in that State

unless the enterprise carries on business in the

Artikel 7

Inkomst av r�relse

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

talsslutande stat f�rv�rvar, beskattas enda.st i

denna stat, s�vida inte f�retaget bedriver r�-

2878

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SFS 1992:1197

other Contracting State through a p ermanent

establishment situated therein. If the enter�

prise carries on business as aforesaid, the

profits of the enterprise may be taxed in the

other State but only so much of them as is at�

tributable to that permanent establishment.

(2) Subject to the provisions of paragraph

(3), where an enterprise of a Contracting State

carries on business in the other Contracting

State through a permanent establishment situ�

ated therein, there shall in each Contracting

State be attributed to that permanent estab�

lishment the profits which it m ight be expected

to make if it were a distinct and separate enter�
prise engaged in the same or similar activities

under the same or similar conditions and

dealing wholly independently with the enter�

prise of which it is a permanent establishment.

(3) In th e determination of the profits of a

permanent establishment, there shall be al�

lowed as deductions expenses which are in�

curred for the purposes of the business of the

permanent establishment, including executive

and general administrative expenses so in�

curred, whether in the Sta te in which the per�

manent establishment is situated or elsewhere.

However, no such deduction shall be allowed

in respe ct of amounts, if any, paid (otherwise

than towards reimbursement of actual ex�
penses) by the permanent establishment to the

head office of the enterprise or any of its other

offices, by w ay of royalties, fees or other sim�
ilar payments in return for the use of patents

or other rights, or by way of commission, fo r

specific services performed or for manage�

ment. or, except in the case of a banking enter�

prise, by way of interest on moneys lent to the

permanent establishment. Likewise, no ac�

count shall be taken, in the determination of

the profits of a permanent establishment, for

amounts charged (o therwise than towards re�

imbursement of actual expenses), by the per�

manent establishment to the head office o f the

enterprise o r any of its other offices, by way
of royaltie s, fees or other similar payments in

return for the use of paten ts or other rights, or

by way of commission for specific services per�

formed or for management, or, except in the

case of a banking enterpri se by way of interest

on moneys lent to the head office of the enter�

prise or any of its other offices.

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

bel�get fast driftst�lle. Om f�retaget bedriver

r�relse p� nyss angivet s� tt, f�r f�retagets in�

komst beskattas i den andra staten, men e n�

dast s� stor del d�rav som �r h�nf�rlig till det

fasta driftst�llet.

2. Om f�retag i en avtalsslutande stat bedri�

ver 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 an�

nat, i vardera avtalsslutande staten till det

fasta driftst�llet den inkomst som det kan an�

tas att driftst�llet skulle ha f�rv�rvat, om det

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

samhet av samma eller liknande slag under

samma eller liknande villkor och sj�lvst�ndigt

avslutat aff�rer med det f�retag till vilket drift�

st�llet h�r.

3. Vid best�mma ndet 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 den stat d�r det fasta driftst�llet �r

bel�get eller annorst�des. Avdrag medges

emellertid inte f�r belopp som det fasta drift�

st�llet kan ha betalat till f�retagets huvudkon�

tor eller annat f�retaget tillh�rigt kontor (om

inte beloppen utg�r ers�ttning f�r faktiska ut�

gifter) i form av royalty, avgift eller annan lik�

nande betalning f�r nyttjandet av patent eller

annan r�ttighet, eller i form av ers�ttning f�r

s�rskilda tj�nster eller f�r f�retagsledning el�

ler - utom i fr�ga om bankf�retag - i form av

r�nta p� kapital utl�nat till det fasta driftst�l�

let. P� samma s�tt skall vid best�mmandet av

fast driftst�lles inkomst inte beaktas belopp

som det fasta driftst�llet debiterat f�retagets

huvudkontor eller annat f�retaget tillh�rigt

kontor (om inte beloppen utg�r ers�ttning f�r

faktiska utgifter) i form av royalty, avgift eller

annan liknande betalning f�r nyttjandet av pa�

tent eller annan r�ttighet, eller i form av er�

s�ttning f�r s�rskilda tj�nster eller f�retagsled�

ning eller - utom i fr�ga om bankf�retag - i

form av r�nta p� kapital utl�nat till f�retagets

huvudkontor eller annat f�retaget tillh�rigt
kontor.

2879

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SFS 1992:1197

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

manent establishment by reason of the mere

purchase by that permanent establishment of

goods or merchandise for the enterprise.

(5) 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 the contrary.

(6) Where profits include items of income

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

of those Articles shall not be affected by t he

provisions of this Article.

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

endast av den anledningen att varor ink�ps ge�

nom det fasta driftst�llets f�rsorg f�r f�reta�

get.

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

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

fasta driftst�llet genom samma f�rfarande �r

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

6. Ing�r i inkomst av r�relse inkomster som

behandlas s�rskilt i an dra 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 of an enterprise of a Contracting

State from the operation of ships or aircraft in
international traffic shall be taxable only in

that State.

(2) With respect to profits derived by the

air transport consortium Scandinavian Air�
lines System (SAS) the provisions of para�
graph (1) shall apply only to such part of the

profits as corresponds to the participation held

in that consortium by AB Aerotransport

(ABA), the Swedish partner of Scandinavian
Airlines System (SAS).

(3) The provisions of paragmh (1) shall

also apply to profits from the participation in a
pool, a joint business or an i iternational oper�

ating agency.

Artikel 8

Sj�fart och luftfart

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

talsslutande stat genom anv�ndningen av

skepp eller luftfartyg i inte rnationell trafik be�
skattas endast i denna stat.

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

tr�ffande inkomst som f�rv�rvas av luftfarts�
konsortiet Scandinavian Airlines System

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

som motsvarar den andel i k onsortiet som in�

nehas av AB Aerotransport (ABA), den

svenske del�garen i Scandinavian Airlines Sys�

tem (SAS).

3. 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 inter�

nationell driftsorganisation.

Artide 9

Associated enterprises

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

participates directly or indirectly in the

management, control or capital of an

enterprise of the other Contracting
State, or

(b) the same persons participate directly or

indirectly in the management, control
or capital of an enterprise of a Contract-

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

kontrollen av ett f�retag i den a ndra av�

talsslutande staten eller �ger del i detta

f�retags kapital, eller

b) samma personer direkt eller indirekt

deltar i ledningen eller kontrollen av s�

v�l ett f�retag i en avtalsslutande stat

2880

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SFS 1992:1197

ing State and an enterprise of the other

Contracting State, and in either case

conditions are made or imposed be�

tween the two enterprises in their com�

mercial or financial relations which dif�

fer from those which would be made be�

tween independent enterprises, then

any profits which would, but for those

conditions, have accrued to one of t he
enterprises, but, by reason of those con�

ditions, have not so accrued, may be in�

cluded in the profits of that enterprise
and taxed accordingly.

(2) Where a Contracting State includes in

the profits o f an enterprise of that S tate - and

taxes accordingly - profits on which an enter�

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

shall make an appropriate adjustment to the

amount of the tax charged therein on those

profits. In determining such adjustment due

regard shall be had to the other provisions of

this Convention and the competent authorities

of the Contracting States shall if necessary

consult each other.

som ett f�retag i den andra avtalsslu�

tande staten eller �ger del i b�da dessa

f�retags kapital, iakttas f�ljande. Om

mellan f�retagen i fr�ga om handelsf�r�

bindelser eller finansiella f�rbindelser

avtalas eller f�reskrivs villkor, som av�

viker fr�n dem som skulle ha avtalats

mellan av va randra oberoende f�retag,

f�r all inkomst, som utan s�dana villkor

skulle ha tillkommit det ena f�retaget

men som p� grund av villkoren i fr�ga

inte tillkommit detta f�retag, inr�knas i

detta f�retags inkomst och beskattas i

�verensst�mmelse d�rmed.

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

en avtalsslutande stat beskattats i de nna stat,
�ven inr�knas i inkomsten f�r ett f�retag i den

andra avtalsslutande staten och beskattas i

�verensst�mmelse d�rmed i denna andra stat
samt den s�lunda inr�knade inkomsten �r s�

dan som skulle ha tillkommit f�retaget i denna

andra stat om de villkor som avtalats mellan

f�retagen hade varit s�dana som skulle ha av�

talats mellan av varandra oberoende f�retag,

skall den f�rstn�mnda staten genomf�ra ve�

derb�rlig justering av det skattebelopp som

p�f�rts f�r inkomsten i denna stat. Vid s�dan

justering iakttas �vriga best�mmelser i d etta

avtal och de beh�riga myndigheterna i de av�

talsslutande staterna �verl�gger vid behov
med varandra.

Artide 10

Dividends

(1) Dividends paid by a company which is a

resident of a Contractin g State to a resident of

the other Contracting State may be taxed in

that other State.

(2) However, such dividends may also be

taxed in the Contracting State of which the

company paying the dividends is a resident

and according to the laws of that State, but if

the recipient is the beneficial owner of the divi�

dends, the tax so charged shall not exceed 15

per cent of the gross amount of the dividends

and, where the company distributing the divi-

Artikel 10
Utdelning

1. Utdelning fr�n bolag med hemvist i en

avtalsslutande stat till person med hemvist i

den andra avtalsslutande staten f�r beskattas i

denna andra stat.

2. Utdelningen f�r emellertid beskattas

�ven i den a vtalsslutande stat d�r bolaget som

betalar utdelningen har hemvist, enligt lag�

stiftningen i denna stat, men om mottagaren

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

stiga 15 procent av utdelningens bruttobelopp

och. d� det utdelande bolaget har hemvist i

Botswana, skall denna skatt avr�knas mot den

2881

51-SFS 1992

�

SFS 1992:1197

dends is resident in Botswana, shall be set-off
against the additional company tax in accord�
ance with the Botswana Income Tax Act:

provided that this paragraph shall not affect

taxation of the company in respect of the
profits out of which the dividends were distrib�

uted.

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

Article means income from shares, mining

shares, founders* shares or other rights, not

being debt-claims, participating in profits, as
well as income from other corporate rights

which is subjected to the same taxation treat�

ment as income from shares by the laws of the

State of which the company making the distri�

bution is a resident.

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

shall not apply if the beneficial owner of the

dividends, being a resident of a Contracting

State, carries on business in the other Con�

tracting State of which the company paying the
dividends is a resident, through a permanent
establishment situated therein, or performs in

that 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.

(5) 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 p rofits or in�

come arising in such other State,

(6) Notwithstanding the provision in para�

graph (2) of a rate of tax of 15 per cent, where
in any future Convention for the avoidance of
double taxation and the prevention of fiscal
evasion entered into by Botswana with any

extra bolagsskatten enligt best�mmelserna i
den botswanska inkomstskattelagen.

Denna punkt ber�r inte bolagets beskatt�

ning f�r vinst av vilken utdelningen betalats.

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

denna artikel inkomst av aktier, gruvaktier,
stiftarandelar eller andra r�ttigheter, som inte
�r fordringar, med r�tt till andel i vin st, samt

inkomst av andra andelar i bolag som enligt

lagstiftningen i de n stat d�r det utdelande bo�
laget har hemvist vid beskattningen behandlas

p� samma s�tt som inkomst av aktier.

4. Best�mmelserna i punkterna 1 och 2 till-

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

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

ten, d�r bolaget som betalar utdelningen har

hemvist, fr�n d�r bel�get fast.drift.st�lle eller
ut�var sj�lvst�ndig yrkesverksamhet i denna

andra stat fr�n d�r bel�gen stadigvarande an�
ordning, samt den andel p� grund av vilken ut�
delningen betalas �ger verkligt samband med
det fasta driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas best�m�

melserna i artikel 7 respektive artikel 14.

5. Om bolag med hemvist i en avtalsslu�

tande stat f�rv�rvar inkomst fr�n den andra
avtalsslutande staten, f�r denna andra stat inte

beskatta utdelning som bolaget betalar, utom

i den pi�n utdelningen betalas till pers on med

hemvist i den na andra stat eller i den m�n den

andel p� grund av vilken utdelningen betala.s

�ger verkligt samband med fast driftst�lle eller

stadigvarande anordning i denna andra .stat,

och ej heller beskatta bolagets icke utdelade

vinst, �ven om utdelningen eller den icke utde�

lade vinsten helt eller delvis utg�rs av inkomst
som uppkommit i den na andra stat.

6. Utan hinder av best�mmelserna om

h�gsta till�tna skattesats p� 15 p rocent i p unkt

2 skall, om Botswana i fra mtiden ing�r ett av�

tal f�r undvikande av dubbelbeskattning och

f�rhindrande av skatteflykt med n�gon annan

2882

�

SFS 1992:1197

other State (not being the other Contracting

State in the present Convention) the rate of

tax specified in the Article relating to divi�

dends is a rate less than 15 per cent, such lower

rate shall apply as if it had been th e rate speci�

fied in this Artic le.

Stat (dock inte den andra avtalsslutande staten

i detta avtal) och det i utdelningsartikeln f�re�

skrivs en skattesats som understiger 15 pro�

cent, denna l�gre skattesats till�mpas som om

den f�reskrivits i denna artikel.

Artide 11

Interest

(1) Interest arising in a Contracting State

and paid to a resident of the oth er Contracting

State may be taxed in that other State.

(2) However, such interest may also be

taxed in the Contracting State in which it arises

and according to th e laws of that State, but if

the recipient is the beneficial owner of the in�

terest t he tax so charged shall not exceed 15

per cent of the gross amount of the interest.

(3) Notwithstanding the provisions of para�

graph (2) interest, mentioned in paragraph (1)

shall be taxable only in the Contracting State

where the recipient of the interest is resident
if-

(a) the recipient thereof is the government

of a Contracting State, the Central

Bank of a Contracting State or a local

authority thereof, or

(b) the interest is paid in respect of a loan

granted or guaranteed by a financial in�

stitution of a public character with the

objective of promoting exports and de�

velopment, if the credit granted or

guaranteed contains an element of

subsidy.

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

icle 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. Penalty charges for late payment

shall not be regarded as interest for the pur�

pose of this A rticle.

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

and (3) shall not apply if the beneficial owner

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

1 denna andra stat.

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

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

enligt lagstiftningen i denna stat, men om mot�

tagaren har r�tt till r�ntan f�r skatten inte

�verstiga 15 procent av r�ntans bruttobelopp.

3. Utan hinder av best�mmelserna i punkt

2 skall r�nta som anges i punkt 1 beskattas en�

dast i den avtalsslutande stat d�r mottagaren

till r�ntan har hemvist om

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

slutande stat, till centralbanken i en av�

talsslutande stat eller till en lokal myn�

dighet i de nna stat, eller

b) r�ntan betalas p� grund av l�n som be�

viljats eller garanterats av en finansiell
institution av offentligr�ttslig natur vars

syfte �r att fr�mja export och utveck�

ling, i fall d� villkoren f�r d et beviljade
eller garanterade l�net inneh�ller ett

visst m�tt av subve ntion.

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

tikel inkomst av varje slags fordran, 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 in te. 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. Straf�

favgift p� grund av sen betalning anses inte

som r�nta vid till�mpningen av denna artikel.

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

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

2883

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SFS 1992:1197

of the interest, being a resident of a Contract�
ing State, carries on business in the other Con�

tracting State in which the interest arises,
through a permanent establishment situated
therein, or performs in that other State inde�
pendent personal services from a fixed base

situated therein, and the debt-claim in r espect
of which the interest is paid is effectively con�

nected with such permanent establishment or

fixed base. In such case the provisions of Ar�

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

(6) Interest shall be deemed to arise in a

Contracting State when the payer is that State

itself, a local authority or a resident of that

State. Where, however, the person paying the

interest, whether he is a resident of a Contract�
ing State or not, has in a Contracting State a

permanent establishment or a fixed base in

connection with which the indebtedness on

which the interest is paid was incurred, and

such interest is borne by such permanent es�

tablishment or fixed base, then such interest

shall be deemed to arise in the State in w hich

the permanent establishment or fixed base is

situated.

(7) Where by reason of a special relation�

ship between the payer and the beneficial

owner or between both of them and some
other person, the amount of t he interest, hav�

ing regard to the debt-claim for which it is

paid, exceeds the amount which would have
been agreed upon by the payer and the benefi�
cial owner in the absence of such relationship,

the provisions of this Article shall apply only
to the last-mentioned amount. In such case,
the excess part of the payments shall remain
taxable according to the laws of each Contract�

ing State, due regard being had to the other
provisions of this Convention.

(8) Notwithstanding the provision in para�

graph (2) of a rate of tax of 15 per cent, where
in any future Convention for the avoidance of
double taxation and the prevention of fiscal
evasion entered into by Botswana with any
other State (not being the other Contracting
State in the present Convention) the rate of

tax specified in the Article relating to interest

is a rate less than 15 per cent, such lower rate
shall apply as if it had been the rate specified

in this Article.

har hemvist i en avtalsslutande stat och bedri�
ver r�relse i d en andra avtalsslutande staten,
fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast

driftst�lle eller ut�var sj�lvst�ndig yrkesverk�
samhet i denna andra stat fr�n d�r bel�gen sta�
digvarande anordning, samt den fordran f�r

vilken r�ntan betalas �ger verkligt samband
med det fasta driftst�llet eller den stadigva�

rande anordningen. I s�dant fall till�mpas be�

st�mmelserna i artikel 7 respektive artikel 14.

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

tande stat om utbetalaren �r den staten sj�lv,
lokal myndighet eller person med hemvist i

denna stat. Om emellertid den person som be�

talar r�ntan, antingen han har hemvist i en av�
talsslutande stat eller inte, i en avtalsslutande

stat har fast driftst�lle eller stadigvarande an�
ordning i samband med vilken den skuld upp�

kommit p� vilken r�ntan betalas, och r�ntan
belastar det fasta driftst�llet eller den stadigva�
rande anordningen, anses r�ntan h�rr�ra fr�n

den stat d�r det fasta driftst�llet eller den sta�
digvarande anordningen finns.

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

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

son r�ntebeloppet, med h�nsyn till de n ford�

ran f�r vilken r�ntan betalas, �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 denna 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 detta avtal.

8. Utan hinder av best�mmelserna om

h�gsta till�tna skattesats p� 15 procent i p unkt

2 skall, om Botswana i fra mtiden ing�r ett av�
tal f�r undvikande av dubbelbeskattning och
f�rhindrande av skatteflykt med n�gon annan
stat (dock inte den andra avtalsslutande staten

i detta avtal) och det i r� nteartikeln f�reskrivs
en skattesats som understiger 15 procent,
denna l�gre skattesats till�mpas som om den

f�reskrivits i de nna artikel.

2884

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SFS 1992:1197

fl''

Article 12

Royalties

(1) Royalties arising in a Cont racting State

and paid to a resident of the othe r 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 the laws of th at State,

but if th e recipient is the beneficial owner of

the royalties the tax so charged shall not ex�

ceed 15 per cent of the gross amount of the

royalties.

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

ticle means payments of any kind received as a

consideration for the use of, or the right to use,

any copyright of literary, artistic or scientific

work including cinematograph films and films

or tapes for radio or television broadcasting,
any patent, 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 involving a transfer of

know-how or for information concerning in�

dustrial, commercial or scientific experience.

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

shall not apply if the beneficial owner of the

royalties, being a resident of a Contracting

State, carries on business in the other Con�

tracting State in which the royalties arise,

through a permanent establishment situated

therein, or performs in that other State inde�

pendent personal services from a fixed base

situated t herein, and the right or property in

respect of which the royalties are paid is effec�

tively connected with such permanent estab�
lishment or fixed base. In such case the provi�

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

be, shall apply.

(5) Royalties shall be deemed to arise in a

Contracting State when the payer is that State

itself, a local authority or a resident of that

State. Where, however, the person paying the

royalties, whether he is a resident of a Con�

tracting State or not, has in a Contracting State

a permanent establishment or a fixed base in

Artikel 12

Royalty

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

tande stat och som betalas till person med

hemvist i de n 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,

enligt lagstiftningen i denna stat, men om mot�

tagaren har r�tt till roya ltyn, f�r skatten inte

�verstiga 15 procent av royaltyns bruttobe�

lopp.

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

artikel varje slags betalning som tas emot s�

som e rs�ttning f�r nyttjandet av eller f�r r�t�

ten att nyttja upphovsr�tt till litte r�rt, konst�

n�rligt eller vetenskapligt verk, h�ri inbegripet

biograffilm och film eller band f� r radio- eller

televisionsuts�ndning, patent, varum�rke,

m�nster eller modell, ritning, hemligt recept

eller hemlig tillverkningsmetod samt f�r nytt�

jandet av eller f�r r�tten att nyttja industriell,

kommersiell eller vetenskaplig utrustning som

innefattar �verf�ring av tekniskt kunnande el�

ler f�r upplysning om erfarenhetsr�n av in�

dustriell, kommersiell eller vetenskaplig na�

tur,

4. Best�mmelserna i punk terna 1 och 2 till-

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

har hemvist i en avtalsslutande stat och bedri�

ver r�relse i den andra avtalsslutande staten,

fr�n vilken royaltyn h�rr�r, fr�n d�r bel�get
fast driftst�lle eller ut�var sj�lvst�ndig 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 royaltyn

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.

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

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

myndighet eller person med hemvist i den na

stat. Om emellertid den person som betalar

royaltyn, antingen han har hemvist i en avtals�

slutande stat eller inte, i en avtalsslutande stat

har fast'driftst�lle eller stadigvarande anord-

2885

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SFS 1992:1197

connection with which the liability to pay the

royalties was incurre d, and such royalties are

borne by such permanent establishment or

fixed base, then, such royalties shall be dee�

med to arise in the State in which the perma�

nent establishment or fixed base is situated.

(6) Wliere by reason of a special relation�

ship between the payer and the beneficial

owner or between both of them and some

other person, the amount of the royalties, hav�

ing regard to the use, right or information for

which they are paid, exceeds the amount

which would have been agreed upon by th e

payer and the beneficial owner in the absence

of such relationship, the provisions of this Ar�

ticle shall apply only to the last-mentioned

amount. In such ca se, the excess part of the

payments shall remain taxable according to

the laws of each Contracting State, due regard

being had to the other provisions of this Con�

vention.

(7) Notwithstanding the provision in para�

graph (2) of a rate of tax o f 15 per cent, where

in any future Convention for th e avoidance of

double taxation and the prevention of fiscal

evasion entered into by Botswana with any

other State (not being the other Contracting

State in the present Convention) the rate of

tax specified in the Article relating to royalties

is a rate less than 15 per cent, such lower rate

shall apply as if it had been the rate specified

in this Article.

ning i samband varmed skyldigheten att betala

royaltyn uppkommit, och royaltyn belastar det

fasta driftst�llet eller den stadigvarande an�

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

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

rande anordningen finns.

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

mellan utbetalaren och den som har r�tt till

royaltyn eller mellan dem b�da och annan per�

son royaltybeloppet, med h�nsyn till de t nytt�

jande, den r�tt eller den upplysning f�r vilken

royaltyn betalas, �verstiger det belopp som

skulle ha avtalats mellan utbetala ren och den

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

ser inte f�relegat, till�mpas best�mmelserna i

denna artikel endast p� sistn�mnda belopp, I

s�dant fall beskattas �verskjutande belopp en�

ligt lagstiftningen i vardera avtalsslutande sta�

ten med iakttagande av �vriga best�mmelser i

detta avtal.

7. Utan hinder av best�mmelserna om

h�gsta till�tna skattesats p� 15 procent i punkt

2 skall, om Botswana i framtiden ing�r ett av�

tal f� r undvikande av dubbelbeskattning och

f�rhindrande av skatteflykt med n�gon a nnan

stat (dock inte den andra avtalsslutande staten

i detta avtal) och det i royaltyartikeln f�re�

skrivs en skattesats som understiger 15 pr o�

cent, denna l�gre skattesats till�mpas som om

den f�reskrivits i d enna artikel.

Artide 13
Capital gains

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

tracting State from the alienation of immov�

able property referred to in Article 6 and situ�

ated in the other Contracting State, or from

the alienation of shares in a company the as�

sets of which consis t principally of suc h prop�

erty, may be taxed in that other State.

(2) Gains from alienation of movable prop�

erty forming part of the business pr operty of a

permanent establishment which an enterpr ise

of a C ontracting State has in the other Con�

tracting State or of movable property pertain-

Artikel 13

Realisationsvinst

1. Vinst, som person med hemvist i en a v�

talsslutande 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 avtalsslu�

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

andelar i ett bolag vars tillg�ngar huv udsakli�

gen best�r av s�dana tillg�ngar, f�r beskattas i

denna andra stat.

2. 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 a vtalsslu�

tande stat har i den andra avtalsslutande sta�

ten, eller av l�s egendom, h�nf�rlig till stadig-

2886

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SFS 1992:1197

ing to a fixed base available to a resident of a
Contracting State in the other Contracting

State for the purpose of performing independ�

ent personal services, including such gains

from the alienation of such a permanent estab�

lishment (alone or with the whole enterprise)

or of such fixed base, may be taxed in that

other State.

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

tracting State from the alienation of

ships or aircraft operated in interna�

tional traffic or movable property per�

taining to the operation of such ships or

aircraft, shall be taxable only in that

State.

(b) With respect to gains derived by the

Swedish, Danish and Norwegian air

transport consortium Scandinavian Air�

lines System (SAS), the provisions of
this paragraph shall apply only to such

portion of the gains as corresponds to

the participation held in that consor�

tium by AB Ae rotransport (ABA), the

Swedish partner of Scandinavian Air�

lines System (SAS).

(4) Gains from the alienation of any prop�

erty other than that referred to in paragraphs

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

Contracting State of which the alienator is a

resident.

(5) Notwithstanding the provisions of para�

graph (4), gains from the alienation of shares

or other corporate rights of a company which

is a resident of o ne of the Contracting States

derived by an individual who has become a

resident of the other Contracting State, may

be taxed in the first-mentioned Contracting

State if the alienation of the shares or other

corporate rights occur at any time during the

ten years next following the date on which the

individual has ceased to be a resident of the

first-mentioned State.

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.

3.a) Vinst som person med hemvist i en av�

talsslutande stat f�rv�rvar 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�

ningen av s�dana skepp eller luftfartyg,

beskattas endast i denna stat.

b) Best�mmelserna i denna punkt till�m�

pas betr�ffande vinst som f�rv�rvas av

det svenska, danska och norska luft�

fartskonsortiet Scandinavian Airlines

System (SAS) men endast i fr�ga om

den del av vinsten som motsvarar den
andel i konsortiet vilken innehas av AB

Aerotransport (ABA), den svenske

del�garen i Scandinavian Airlines Sys�

tem (SAS).

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

egendom �n s�dan som avses i punkterna 1-3 i

denna artikel beskattas endast i den avtalsslu�

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

5. Vinst p� grund av avyttring av andelar el�

ler andra r�ttigheter i ett bolag med hemvist i

en av de avtalsslutande staterna och som f�r�

v�rvas av en fysisk person som tagit hemvist i

den andra avtalsslutande staten f�r - utan hin�

der av best�mmelserna i punkt 4 - beskattas i

den f�rstn�mnda avtalsslutande staten om av-

yttringen av andelarna eller r�ttigheterna in�

tr�ffar vid n�got tillf�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 individual who is

a resident of a Contracting State in respect of

professional services or other activities of an

Artikel 14

Sj�lvst�ndig yrkesut�vning

1. Inkomst, som en fysisk person med hem�

vist i en avtalsslutande stat f�rv�rvar genom

att ut�va fritt yrke eller annan sj�lvst�ndig

2887

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SFS 1992:1197

independent character shall be taxable only in

that State. Such income may also be taxed in

the other Contracting State if:

(a) the individual has a fixed base regularly

available to him in that ot her Contract�

ing State for the purpose of performing

his activities, but only so much thereof

as is attributable to that fixed base, or

(b) the individual is present in that other

Contracting 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 attribut�

able to services performed in that State.

(2) The term "professional services" in�

cludes especially independent scientific, liter�

ary, artistic, educational or teaching activities

as well as the independent activities of physi �

cians, lawyers, engineers, architects, dentists

and accountants.

verksamhet, beskattas endast i denna stat. S�

dan inkomst f�r ocks� beskattas i den andra
avtalsslutande staten om

a) den fysiska personen i denna andra av�

talsslutande stat har en stadigvarande

anordning som regelm�ssigt st�r till

hans f�rfogande f�r att ut�va verksam�

heten, men endast s� stor del av den

som �r h�nf�rlig till denna stadigva�

rande anordning, eller

b) den fysiska personen vistas i d en andra

avtalsslutande staten under tidrymd el�

ler tidrymder som sammanlagt �vers ti�

ger 183 dagar under en tolvm�naders-

period, men endast s� s tor del av den

som �r h�nf�rlig till ut�vandet av ve rk�

samhet i denna stat.

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 re�

muneration derived by a resident of a Con�

tracting State in respect of an employment

shall be taxable only in that State unless the

employment is exercised in the other Con�

tracting State. If the employment is so exer�

cised, such remuneration as is derived there�

from may be taxed in that other S tate.

(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:

(a) the recipient is present in the other

Contracting State for a period or

periods not exceeding in th e aggregate

183 days within any period of 12

months; and

Artikel 15

Enskild tj�nst

1. Om inte best�mmelserna i artiklarna 1 6,

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

annan liknande ers�ttning som person med

hemvist i en avtalsslutande stat uppb�r p�

grund av anst�llning endast i de nna stat, s�

vida in te arbetet utf�rs i den andra avtalsslu�

tande staten. Om arbetet utf�rs i denna andra

stat, f�r ers�ttning som uppb�rs f�r arbetet be�
skattas d�r.

2. Utan hinder av best�mmelserna i pun kt

1 beskattas ers�ttning, som person med hem �

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

som utf�rs i den andra avtalsslutande staten,

endast i den f�rstn�mnda staten, om

a) mottagaren vistas i den andra avtalsslu�

tande staten under tidrymd eller tid�

rymder som sammanlagt inte �verstiger

183 dagar under en tolvm�naderspe-

riod, och

2888

�

SFS 1992:1197

(b)

(c)

the remuneration is paid by, or on be�

half of , an employer who is not a resi�

dent of the other Contracting State; and

the remuneration is not borne by a per�

manent establishment or a fixed base

which the employer has in the other

Contracting State.

(3) Notwithstanding the preceding provi�

sions of this Article, remuneration derived in

respect of an employment exercised aboard a

ship or aircraft operated in international traffic

by an enterprise of a Contracting State may be

taxed in that State. Where a resident of

Sweden derives remuneration in respect of an

employment exercised aboard an aircraft op�
erated in international traffic by the air trans�

port consortium Scandinavian Airlines System

(SAS), such remuneration shall be taxable
only in Sweden.

b) ers�ttningen betalas av arbetsgivare

som inte har hemvist i den andra avtals-

slutande 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 avtalsslu�

tande staten.

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

ser i denna artikel f�r ers�ttning f�r arbete,

som utf�rs ombord p� skepp eller luftfartyg

som anv�nds i internationell trafik av ett f�re�

tag med hemvist i en avtalsslutande stat, be�

skattas i denna stat. Om person med hemvist i

Sverige uppb�r inkomst av a rbete, vilket ut�

f�rs ombord p� ett luftfartyg som anv�nds i in�

ternationell trafik av luftfartskonsortiet Scan�

dinavian Airlines System (SAS), beskattas in�

komsten endast i Sverige.

Artide 16

Directors' fees

Directors' fees and other similar payments

derived by a resident of a Contracting State in

his capacity as a member of the board of di�

rectors of a company whi ch is a resident of the

other Contracting State may be taxed in that

other State.

Artikel 16
Styrelsearvode

Styrelsearvode och annan liknande ers�tt�

ning, som person med hemvist i en avtalsslu�

tande stat uppb�r i egenskap av medlem i sty�

relse i bolag med hemvist i den andra avtalsslu�

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

Artide 17

Entertainers and sportsmen

(1) Notwithstanding the provisions of Ar�

tides 14 and 15, income derived by a resident

of a Contracting S tate as an entertainer, such

as a theatre, motion picture, radio or televi�
sion artiste, or a musician, or as a sportsman,

from his personal activities as such exercised in

the other Contracting State, may be taxed in

that other State.

(2) Where income in respect of personal ac�

tivities exercised by an enterta iner or a sports�

man in his capacity as such accrues not to the

entertainer or sportsman himself but to an�

other person, that income may, notwithstand�

ing the provisions of Arti cles 7, 14 and 15, be

Artikel 17
Artister och idrottsm�n

1. Utan hinder av best�mmelserna i artik �

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

hemvist i en avtalsslutande stat f�rv�rvar ge�

nom sin personliga verksamhet i den andra av�

talsslutande staten i egenskap av artist, s�som

teater- eller filmsk�despelare, radio- eller tele�

visionsartist eller musiker, eller av idrottsman,
beskattas i denna andra stat.

2. I fall d� inkomst genom personlig verk�

samhet, som artist eller idrottsman ut�var i

denna egenskap, inte tillfaller artisten eller id�

rottsmannen sj�lv utan annan person, f�r

denna inkomst, utan hinder av best�mmel�

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

2889

�

SFS 1992:1197

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 activ�

ities 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 wh ich is substantially

supported by the other Contracting State, a

local authority or a public institution thereof.

avtalsslutande stat d�r artisten eller idrotts�

mannen ut�var verksamheten.

3. Utan hinder av best�mmelserna i punk �

terna 1 och 2 skall inkomst, som artist eller

idrottsman i denna egenskap f�rv�rvar genom

sin personliga verksamhet, undantas fr�n skatt

i den avtalsslutande stat d�r verksamheten ut�

�vas om detta sker inom ramen f�r ett bes�k

som till v�sentlig del finansieras av den andra

avtalsslutande staten, lokal myndighet eller

annan offentlig institution i denna andra stat.

Artide 18

Pensions, annuities and similar payments

(1) Subject to the provisions of paragraph

(2) of Article 19, pensions and other similar re�

muneration, disbursements under the Social

Security 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.

(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 worth.

Artikel IS

Pension, livr�nta och liknande ers�ttning

1. Om inte best�mmelserna i artikel 19

punkt 2 f�ranleder annat f�r pension och a n�

nan liknande ers�ttning, utbetalning enligt so�

cialf�rs�kringslagstiftningen och livr�nta,

vilka h�rr�r fr�n en avtalsslutande stat och be�

talas till person med hemvist i den andra av �

talsslutande staten, beskattas i den f�rst�

n�mnda avtalsslutande staten.

2. Med uttrycket "livr�nta" f�rst�s ett fast�

st�llt belopp, som utbetalas periodiskt p� fast�

st�llda tider under en persons livstid ell er un�

der angiven eller fastst�llbar tidsperiod och

som utg�r p� grund av f�rpliktelse att verk�

st�lla dessa utbetalningar som ers�ttning f�r

d�remot fullt svarande vederlag i penningar el�

ler penningars v�rde.

Artide 19
Government service

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

paid by a Contracting State or a local

authority thereof to an individual i n re�

spect of services rendere d to that State

or local 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 th at State who:

(i) is a national of that S tate; or

Artikel 19
Offentlig tj�nst

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

som betalas av en avtalsslutande stat el�

ler dess lokala myndigheter till fysisk

person p� grund av arbete som utf�rs i

denna stats eller lokala myndigheters

tj�nst, beskattas endast i denna stat.

b) S�dan ers�ttning beskattas emellertid

endast i den andra avtalsslutande sta�

ten, om arbetet utf�rs i denna andra stat

och personen i fr�ga har hemvist i

denna stat och

1) �r medborgare i denna stat, eller

2890

�

SFS 1992:1197

(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

created by, a Contracting State or a

local authority thereof to an individual

in respect of services rendered to that

State or local authority shall be taxable

only in that State.

(b) However, such pension shall be taxable

only in the other Contracting State if

the individual, is a resident of, and a
national of, that State.

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

shall apply to remuneration and pensions in

respect of services rendered in connection with

a business carried on by a Contracting State or

a local authority thereof.

2) inte fick hemvist i denna stat ute�

slutande f�r att utf�ra arbetet.

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

der inr�ttade av, en avtalsslutande stat

eller dess lokala myndigheter till fysis k

person p� grund av arbete som utf�rts i

denna stats eller dess lokala myndighe�

ters tj�nst, beskattas endast i denna

stat.

b) S�dan pension beskattas emellertid en�

dast i den andra avtalsslutande staten

om personen i fr�ga har hemvist och �r

medborgare i denna stat.

3. Best�mmelserna i artiklarna 15, 16 och

18 till�mpas p� ers�ttning och pension som be�

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

med r�relse som bedrivs av en avtalsslutande

stat eller dess lokala myndigheter.

Artide 20
Students

(1) Payments which a student or business

apprentice who is or was immediately before

visiting a Contracting State a resident of the

other Contracting State and who is present in

the first-mentioned State solely for the pur�

pose of his education or training receives for

the purpose of his maintenance, education or

training shall not be taxed in that State, pro�

vided that such payments arise from sources

outside that S tate.

(2) In respect of gran ts or scholarships not

covered by pa ragraph (1), a student or busi�

ness appren tice referred to in paragraph (1)

shall be entitled to the same exemptions, re�

liefs or reductions in respect of taxes available

to residents of the first-mentioned Contracting

State.

Artikel 20

Studerande

1. Studerande eller aff�rspraktikant, som

har eller omedelbart f�re vistelsen i en avtals�

slutande stat hade hemvist i den andra avtals�

slutande staten och som vistas i den f�rst�

n�mnda staten uteslutande f�r sin undervis�

ning eller utbildning, beskattas inte i denna

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

h�lle, sin undervisning eller utbildning, under

f�ruts�ttning att beloppen h�rr�r fr�n k�lla

utanf�r denna stat.

2. S�vitt avser bidrag och stipendier som

inte omfattas av best�mmelserna i punkt 1,

skall en student eller aff�rspraktikant som av�

ses i n�mnda punkt vara ber�ttigad till samma

befrielse, l�ttnader och f�rm�ner vid beskatt�

ningen som g�ller f�r en person med hemvist i

den f�rstn�mnda avtalsslutande staten.

Artide 21

Management, consultancy and technical fees

(1) Technical fees arising in a Contracting

State which are derived by a resident of the

Artikel 21

Ers�ttning f�r f�retagsledning, r�dgivning och

teknisk service

1. Ers�ttning f�r tekniska tj�nster, som h�r�

r�r fr�n en avtalsslutande stat och som f�rv�r-

2891

�

SFS 1992:1197

other Contracting State may be taxed in that

other State.

(2) However, such technical fees may also

be taxed in the Contracting State in which they

arise, and according to the law of that State;

but where such technical fees are derived by a
resident of the other Contracting State who is

subject to tax in that State in respect thereof,

the tax charged in the Contracting State in
which the technical fees arise shall not exceed
15 per cent of the gross amount of such fees.

(3) The term "technical fees" as used in this

Article means payments of any kind from a
person who is resident in one of the Contract�
ing States to any person, other than to an em�
ployee of the person making the payments, in

consideration of any services of an adminis�

trative, technical, managerial or consultancy
nature performed outside that State.

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

of this Article shall not apply if the recipient of

the technical fees, being a resident of a Con�
tracting State, carries on business in t he other
Contracting State in which the technical fees
arise, through a permanent establishment situ�

ated therein, or performs in that other State

independent personal services from a fixed

base situated therein, and the technical fees

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

provisions of Article 7 or Article 14, as the

case may be, shall apply.

(5) Technical fees shall be deemed to arise

in a Contracting State when the payer is that
State itself, a local authority thereof or a resi�
dent of that State. Where, however, the per�
son paying the technical fees, whether he is a

resident of a Contracting State or not, has in a

Contracting State a permanent establishm
or fixed base in connection with which th
ligation to pay the technical fees was in
and such technical fees are borne
permanent establishment or fixed

such technical fees shall be deen"

the State in which the permr
ment or fixed base is situated

(6) Where by reason of ;

ship between the payer and '

vas av person med hemvist i den andra avtals�

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

2. Ers�ttningen f�r emellertid beskattas

�ven i d en avtalsslutande stat fr�n vilken den

h�rr�r enligt lagstiftningen i d enna stat, men

om ers�ttningen f�r s�dana tekniska tj�nster
f�rv�rvas av en person med hemvist i den
andra avtalsslutande staten och som �r skatt�

skyldig f�r ers�ttningen i denna stat f�r skatten

i den avtalsslutande stat varifr�n ers�ttningen
h�rr�r inte �verstiga 15 procent av ers�ttning�
ens bruttobelopp.

3. Med uttrycket "ers�ttning f�r tekniska

tj�nster" f�rst�s i denna artikel varje slag av
ers�ttning som betalas av en person med hem�

vist i en avtalsslutande stat till person, som inte
�r anst�lld hos utbetalaren, f�r tj�nster av ad�

ministrativ, teknisk, f�retagsledande eller r�d�

givande natur och som inte utf�rts i denna stat.

4. Best�mmelserna i punkterna 1 och 2 i

denna artikel till�mpas inte, om mottagaren av
ers�ttningen f�r tekniska tj�nster har hemvist
i e n avtalsslutande stat och bedriver r�relse i
den andra avtalsslutande staten, fr�n vilken
ers�ttningen h�rr�r, fr�n d�- ' ^l�ppt fast drift�
st�lle eller ut�var sj�'"

het i de nna and-
varande ar-

dessa tj�

-<5^

fasta

2892

" .4 C.

�

(ween both of them and some other person,

the amount of the technical fees paid exceeds,

for whatever reason, the amount which would

have been agreed upon by the payer and the
recipient in the absence of such relationship,
the provisions of this Article shall apply only
to the last-mentioned amount. In such case,
the excess part of the payments shall remain
taxable according to the law of each Contract�
ing State, due regard being had to the other

provisions of this Convention.

SFS 1992:1197

s�ttningen f�r tekniska tj�nster eller mellan
dem b�da och annan person ers�ttningsbelop�

pet �verstiger - oavsett anledningen - det be�
lopp som skulle ha �verenskommits mellan ut�
betalaren och mottagaren om s�dana f�rbin�

delser inte f�relegat, till�mpas best�mmel�

serna i den na artikel endast p� sistn�mnda be�
lopp. I s�dant fall beskattas �verskjutande be�
lopp enligt lagstiftningen i vardera avtalsslu�

tande staten med iakttagande av �vriga be�

st�mmelser i de tta avtal.

Artide 22

Other Income

(]) Items of income of a resident of a C on�

tracting State wherever arising not dealt with
in the foregoing Articles of this Convention

shall be taxable only in that State.

(2) The provisions of paragraph (1) shall

not apply to income other than income from
immovable property as defined in paragraph

(2) of Article 6. if the recipient of such income,
being a resident of a Contracting State, carries

on business in the other Contracting State
thro '"

"'^nent establishment situated

m that other State inde-

C�

from a fixed base

'"ty in

Artikel 22

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 be�

skattas endast i d enna stat, oavsett varifr�n in�

komsten 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 denna 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-

mingen. I s�dant fall till�mpas best�mmelserna

artikel 7 respektive artikel 14.

3. Inkomst som inte behandlas i f�reg�ende

tiklar i d etta avtal, som person med hemvist

n av talsslutande stat f�rv�rvar och som h�r-

" fr�n den andra avtalsslutande staten, f�r-

n hinder av best�mmelserna i punkterna 1

I 2 - beskattas i de nna andra stat.

kel 23

anr�jande av dubbelbeskattning

Betr�ffande Botswana skall dubbelbe-

ning undvikas p� f�ljande s�tt:

ilighet med botswansk lagstiftning ang�-

ivr�kning fr�n botswansk skatt av skatt

2893

�

SFS 1992; 1197

against Botswana tax of tax payable under the

laws of a country outside Botswana, Swedish

tax payable under the laws of Sweden and in

accordance with this Convention, whether di�

rectly or by deduction, on profits or income li�

able to tax in Sweden shall be allowed as a

credit against any Botswana tax payable in re�

spect of the same profits or income by refer�

ence to which the Swedish tax is computed.

(2) In the case of Sweden, double taxation

shall be avoided as follows;

(a) Where a resident of Swede n derives in�

come which under the laws of Botswana

and in accordance with the provisions of

this Convention may be taxed in Bot�

swana, Sweden shall allow - subject to

the provisions of the law of Sweden con�

cerning credit for foreign tax (as it may

be amended from time to time without

changing the general principle hereof) -

as a deduction from the tax on such in�

come, an amount equal to the Bot�

swana tax paid in respect of such in�

come.

(b) Where a resident of Sweden derives in�

come which is taxable only in Bot�

swana, Sweden may, when determining

the graduated rate of Swedish tax, take

into account the income which is tax�

able only in Botswana.

paragraph (a), dividends paid by a

company which is a resident of Bot�

swana to a company w hich is a resident

of Sweden, shall be exempt from

Swedish tax to the extent that the divi�

dends would have been exempt under

Swedish law if both companies had

been Swedish companies. This exemp�

tion shall not apply unless;

(i) the profits out of which the divi�

dends are paid have been sub�

jected to either the normal corpor�

ate tax in Botswana or, in Bot�

swana or elsewhere, an income tax

comparable to the Swedish tax

which would have been paid if the

profits had been derived by a

Swedish company, or

som utg�r i annat land �n Botswana, avr�knas

svensk skatt p� vinst eller inkomst som beskat�

tas i Sverige antingen direkt eller genom skat�

teavdrag enligt svensk lagstiftning och enligt

best�mmelserna i detta avtal, fr�n botswansk

skatt p� samma vinst eller inkomst som den

svenska skatten ber�knats.

2. Betr�ffande Sverige skall dubbelbeskatt�

ning undvikas p� f�ljande s� tt:

a) Om person med hemvist i Sve rige f� r�

v�rvar inkomst som enligt botswansk

lagstiftning och i enlighet med best �m�

melserna i detta avtal f�r beskattas i

Botswana, skall Sverige - med beak�

tande av best�mmelserna i sven sk lag-

stiftning betr�ffande avr�kning av ut�

l�ndsk skatt (�ven i den lydelse de fram�

deles kan f� genom att �ndras utan att

den allm�nna princip som anges h�r

�ndras) - fr�n den svenska skatten p�

inkomsten avr�kna ett belopp motsva�

rande den skatt som erlagts i Bo tswana

f�r inkomsten.

b) Om en person med hemvist i Sve rige

f�rv�rvar inkomst som beskattas endast

i Botsw ana, f�r Sverige vid fastst� llan�

det av skattesatsen f�r svensk progres�

siv skatt beakta den inkomst som s kall

beskattas endast i Botswana.

c) Utan hinder av best�mmelserna i a)

ovan �r utdelning fr�n bolag med hem�

vist i Botswana till bolag med hem vist i

Sverige undantagen fr�n svensk skatt i

den m�n utdelningen skulle ha va rit un�

dantagen fr�n beskattning enligt .svensk

lagstiftning, om b�da bolagen hade va�

rit svenska. S�dan skatte befrielse med�

ges dock endast om

1) den vinst av vilken utdelningen be�

talas underkastats antingen den

normala bolagsskatten i Bo tswana

eller, i Botswana eller n�gon an�

nanstans, en inkomstskatt j�mf�r�

lig med den svenska skatten som

skulle ha utg�tt om vinsten hade

f�rv�rvats av ett svenskt bolag, el�

ler

2894

�

SFS 1992:1197

(ii) the dividends, in addition to such

dividends mentioned in (i) of this

sub-paragraph, consist of income

which would have been tax exempt

in Sweden if it had been derived

directly by a company resident in

Sweden.

(d) For the purposes of (a) and (c) of this

paragraph the term "Botswana tax

paid" and the term "normal corporate

tax in Botswana" shall be deemed to in�

clude the Botswana tax which would

have been paid but for any exemptio n
or reduction of tax granted under the in�

centive provisions contained in Bot�

swana laws designed to promote

economic development:

(i) under any Development Approval

Order; or

(ii) under any Tax Agreement Rati�

fication Act.

(e) The provisions of ( d) of this paragraph

shall apply for the first five years during

which this Convention is effective but

the competent authorities of the Con�

tracting States may consult each other

to determine whether this period shall

be extended.

2) utdelningen, ut�ver s�dan utdel�

ning som avses i 1), utg�rs av in�

komst som hade varit skattebe-

friad i Sverige om den hade f�rv�r�

vats direkt av bolaget med hemvist

i Sverige.

d) Vid till�mp ningen av a) och c) i denna

punkt anses uttrycken "skatt som er-

lagts i Botswana" och "den normala bo�

lagsskatten i Botswana" innefatta bot-

swansk skatt som skulle ha erlagts om

inte befrielse fr�n eller neds�ttning av

skatt medgivits enligt botswansk lag�

stiftning om skattel�ttnader avsedda att

fr�mja ekonomisk utveckling

1) enligt beslut i en "Development

Approval Order", eller

2) enligt beslut i en "Tax Agreement

Ratification Act".

e) Best�mmelserna i d) i denna punkt g�l�

ler under de fem f�rsta �ren under vil�

ket detta avtal till�mpas men de beh��

riga myndigheterna kan �verl�gga med

varandra f�r att best�mma om dessa be�

st�mmelser skall till�mpas efter denna

tidsperiods utg�ng.

Artide 24
Non-discrim in at ion

(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 n ationals of that other State in the

same circumstances are or may be s ubjected.

This provision shall, notwithstanding the pro�

visions of Article 1, also apply to persons who

are not residents of one or both of the Con�

tracting States.

(2) The taxation on a permanent establish�

ment which an enterprise of a Contracting

State has in th e other Contracting State shall

not be less favourably levied in that other State

Artikel 24

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat skall

inte i den a ndra avtalsslutande staten bli f�re�

m�l f�r beskattning eller d�rmed samman�

h�ngande krav som �r av annat slag eller mer

tyngande �n den beskattning och d�rmed sam�

manh�ngande krav som medborgare i denn a

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

kan bli u nderkastad. Utan hinder av best�m�

melserna i artikel 1 till�mpas d enna best�m�

melse �ven p� person som inte har hemvist i en

avtalsslutande stat eller i b�da avtalsslutande

staterna.

2. Beskattningen av fast driftst�lle, som

f�retag i en avta lsslutande stat har i den andra

avtalsslutande staten, skall i denna andra stat

inte vara mindre f�rdelaktig �n beskattningen

2895

�

SFS 1992:1197

than the taxation levied on enterprises of that

other State carrying on the same activities.

(3) Except where the provisions of para�

graph (1) of Article 9, paragraph (7) of Article
11, or paragraph (6) of Article 12, apply, inter�
est, royalties and other disbursements paid by
an enterprise of a Contracting State to a resi�
dent 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

resident of the first-mentioned State. Sim�

ilarly, any debts of an enterprise of a Contract�
ing State to a resident of the other Contracting

State shall, for the purpose of determining the

taxable capital of such enterprise, be deduct�

ible under the same conditions as if they had

been contracted to a resident of the first-men�
tioned State.

(4) Enterprises of a Contracting State, the

capital of which is wholly or partly owned or
controlled, directly or indirectly, by one or

more residents of t he other Contracting State,

shall not be subjected in the first-mentioned
State to any taxation or any requirement con�

nected therewith which is other or more bur�
densome than the taxation and connected re�
quirements to which other similar enterprises
of the first-mentioned State are or may be sub�

jected.

(5) Nothing contained in this Article shall

be construed as obliging either Contracting

State to grant to individuals not resident in

that State any of the personal allowances, re�
liefs and reductions for tax purposes which are
granted to individuals so resident.

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

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

av f�retag i denna andra stat, som bedriver
verksamhet av samma slag.

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

kel 9 punkt 1, artikel 11 punkt? eller artikel 12
punkt 6 till�mpas, �r r�nta, royalty och annan
betalning fr�n f�retag i e n avtalsslutande stat
till person med hemvist i de n 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.
P� samma s�tt �r skuld som f�retag i en avtals�

slutande stat har till person med hemvist i den
andra avtalsslutande staten avdragsgill vid be�
st�mmandet av s�dant f�retags beskattnings�

bara f�rm�genhet p� samma villkor som skuld
till person med hemvist i den f�rstn�mnda sta�
ten.

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

pital helt eller delvis �gs eller kontrolleras, di�
rekt eller indirekt, av en eller flera personer
med hemvist i den andra avtalsslutande staten,

skall inte i de n 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. Ingenting i d enna artikel anses medf�ra

skyldighet f�r en avtalsslutande stat att medge
fysisk person som saknar hemvist i de nna stat
s�dant personligt avdrag vid beskattningen,
s�dan skattebefrielse eller skatteneds�ttning
som medges fysisk person som har s�dan hem�

vist.

6. Utan hinder av best�mmelserna i artikel

2 till�mpas best�mmelserna i f�revarande arti�

kel p� skatter av varje slag och beskaffenhet.

Artide 25

Mutual agreement procedure

(1) Where a person considers that the ac�

tions of one or both of the Contracting States
result or will result for him in taxation not in
accordance with the provisions of this Conven�

tion, he may, irrespective of the remedies pro-

Artikel 25

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 d etta avtal, kan han, utan att

2896

�

SFS 1992:1197

vided by the domestic law of those States, pre�

sent his case to the com petent authority of the

Contracting State of which he is a resident or,

if his case comes under paragraph (1) of Ar�
ticle 24, to that of the Contracting State of

which he is a national. The case must be pre�

sented within three years from the first noti�

fication of the action resulting in taxation, not

in accordance with th e provisions of the Con�

vention.

(2) The competent authority shall endeav�

our, if the objection appears to it to be justified

and if it is not itself able to arrive at a satis�

factory solution, to resolve the case by mutual
agreement 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 C onvention. Any agreement re�

ached shall be implemented notwithstanding

any time limits in the domestic law of the Con�
tracting States.

(3) The competent authorities of the Con�

tracting States shall endeavour to resolve by

mutual agreement any difficulties or doubts

arising as to the interpretation or application

of the Con vention. They may also consult to�
gether for the elimination of do uble taxation

in cases not provided for in the Convention.

(4) The competent authorities of the Con�

tracting States may communicate with each

other directly for the purpose of reaching an

agreement in the sense of the preceding para�

graphs.

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 24 punkt 1, i den avtalsslutande

stat d�r han �r medborgare. Saken skall fram�

l�ggas inom tre �r fr�n den tidpunkt d� perso�

nen i fr�ga fick vetskap om den �tg�rd som gi�

vit upphov till beskattning som strider mot be�

st�mmelserna i avtalet.

2. Om den beh�riga myndigheten finner in�

v�ndningen grundad men inte sj�lv kan f� till

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

digheten s�ka l�sa fr�gan genom �msesidig

�verenskommelse med den beh�riga myndig�

heten i den and ra avtalsslutande staten i syft e

att undvika beskattning som strider mot avta�

let. �verenskommelse som tr�ffats genomf�rs

utan hinder av tidsgr�nser i de avtalsslutande

staternas interna lagstiftning.

3. De beh�riga myndigheterna i de avtals�

slutande staterna skall genom �msesidig �ver�

enskommelse s�ka avg�ra sv�righeter eller

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

ningen eller till�mpningen av avtalet. De kan

�ven �verl�gga i syfte att undanr�ja dubbelbe�

skattning i fall som inte omfattas av avtalet.

4. De beh�riga myndigheterna i de avtals�

slutande staterna kan tr�da i direkt f�rbindelse

med varandra i syfte att tr�ffa �verenskom�
melse i de fa ll som angivits i f�reg�ende punk�

ter.

Artide 26

Exchange of information

(1) The competent authorities of the Con�

tracting States shall exchange such informa�

tion as is necessary for carrying out the provi�

sions of this Convention or of the domestic

laws of the Contracting States concerning

taxes covered by the Conven tion, in particular

for the preven tion of fraud or evasion of such

taxes, insofar as the taxation thereunder is not

contrary to the Convention. The exchange of

information is not restricted by Article 1. Any

information received by a Contracting State

Artikel 26
Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtals�

slutande staterna skall utbyta s� dana upplys�

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

st�mmelserna i detta avtal eller i de avtalsslu�

tande staternas interna lagstiftning, s�rskilt f�r

att f�rhindra skattebrott eller skatteflykt, i

fr�ga om skatter som omfattas av avtalet i den

m�n beskattningen enligt denna lagstiftning

inte strider mot avtalet. Utbytet av upplys�

ningar begr�nsas inte av artikel 1. Upplys�

ningar som en avtalsslutande stat mottagit

2897

�

SFS 1992:1197

shall be treated as secret in the same manner

as information obtained under the domestic
laws of that State and shall be disclosed only
to persons or authorities (including courts and
administrative bodies) involved in the assess�
ment or collection of, the enforcement or pro�
secution in respect of, or the determination of
appeals in relation to, the taxes covered by the
Convention. Such persons or authorities shall

use the information only for such purposes.

They may disclose the information in public
court proceedings or in judicial decisions.

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

graph (1) be construed so as to impose on a
Contracting State the obligation;

(a) to carry out administrative measures at

variance with the laws and administra�
tive practice of that or of the other Con�

tracting State;

(b) to supply information which is not ob�

tainable under the laws or in the normal
course of the administration of that or
of the other Contracting State;

close any trade, business, industrial,
commercial or professional .secret or

trade process, or information, the dis�

closure of which would be contrary to

public policy (ordre public).

(3) The competent authorities should,

through consultation, develop appropriate

conditions, methods and techniques concern�

ing the matters respecting which such ex�
change of information should be made, as well

as exchange information regarding tax avoid�
ance where appropriate.

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

terna lagstiftningen i den na stat och f�r yppas

endast f�r personer eller myndigheter (d�ri in�

begripna domstolar och administrativa myn�

digheter) som fastst�ller, uppb�r eller indriver

de skatter som omfattas av avtalet eller hand�
l�gger �tal eller besv�r i fr� ga om dessa skat�

ter. Dessa personer eller myndigheter skall an�

v�nda upplysningarna endast f�r s�dana �nda�

m�l. De f�r yppa upplysningarna vid offentliga
r�tteg�ngar eller i do mstolsavg�randen.

2. Best�mmelserna i punkt 1 anses inte

medf�ra skyldighet f�r en avtalsslutande stat
att

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

fr�n lagstiftning och administrativ

praxis i denna avtalsslutandc stat eller i

den andra avtalsslutande staten,

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

liga enligt lagstiftning eller sedvanlig
administrativ praxis i denna avtalsslu�

tande stat eller i den andra avtalsslu�
tande staten,

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

f�rshemlighet, industri-, handels- eller

yrkeshemlighet eller i n�ringsverksam�
het nyttjat f�rfaringss�tt eller upplys�

ningar, vilkas �verl�mnande skulle

strida mot allm�nna h�nsyn (ordre pu�

blic).

3. De beh�riga myndigheterna skall kon�

sultera varandra f�r att utarbeta l�mpliga vill�

kor, metoder och tekniska l�sningar f�r utby�
tet av upplysningar, �ven innefattande utbyte

av information r�rande skatteflykt i fall d� s� �
dant utbyte anses l�mpligt.

Artide 27

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 27

Diplomatiska f�retr�dare och konsul�ra tj�ns�

tem�n

Best�mmelserna i d etta avtal ber�r inte dc

privilegier vid beskattningen som enligt folk�
r�ttens allm�nna regler eller best�mmelser i

s�rskilda �verenskommelser tillkommer di�

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

2898

�

SFS 1992:1197

Artide 28

Limitation of benefits

Where any person derives income from a

source situated outside Botswana and such in�

come is also exempt from tax in Sweden under

this Convention, Sweden may tax such income

under its own laws notw ithstanding this Con�

vention.

Artikel 28

Begr�nsningar av f�rm�ner

I fall d� person uppb�r inkomst fr�n k�lla i

annan stat �n Botswana och s�dan inkomst �r

undantagen fr�n beskattning i Sverige enligt

detta avtal, f�r Sverige �nd� beskatta s�dan in�

komst enligt sin interna lagstiftning utan hin�

der av detta avtal.

Artide 29

Entry into force

(1) This Convention shall be ratified and

the instruments of ratification shall be ex�

changed at Gaborone as soon as possible.

(2) The Convention shall enter into force

upon the exchange of instruments of ratifica�

tion and its provisions shall have effect:

(a) In Botswana, in respect of income tax,

on taxable income derived on or after

the first day of July of the year next fol�

lowing that of the entry into force of this

Convention.

(b) In Sweden, in respect of income tax, on

income derived on or after the first day

of January of the year next following

that of the entry into force of the Con�

vention.

Artikel 29

Ikrafttr�dande

1. Detta avtal skall ratificeras och ratifika-

tionshandlingarna skall utv�xlas i Gaborone

snarast m�jligt.

2. Avtalet tr�der i kraft med utv�xlingen a v

ratifikationshandlingarna och dess best�m�
melser till�mpas:

a) I Botswana, betr�ffande inkomstskatt,

p� skattepliktig inkomst som f�rv�rvas

den 1 juli det �r som f�ljer n�rmast efter

det �r d� avtalet tr�der i kraft eller se�
nare.

b) I Sverige, betr�ffande inkomstskatt, p�

inkomst som f�rv�rvas den 1 januari det
�r som f�ljer n�rmast efter det �r d� av�

talet tr�der i kraft eller senare.

Artide 30

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 calendar year

after the expiration of a period of five years

from the date of it s entry into force. In such

case, the Convention shall cease to have ef�

fect:

(a) In Botswana, in respect of income tax,

on taxable income derived on or after

the first day of July of the year next fol�

lowing that in which the notice of ter�

mination is given.

Artikel 30
Upph�rande

Detta avtal f�rblir i kraft till dess att det

upps�gs av en avtalsslutande stat. Vardera av�
talsslutande staten kan p� diplomatisk v�g,

skriftligen upps�ga avtalet genom underr�t�

telse h�rom minst sex m�nader f�re utg�ngen

av n�got kalender�r som f�ljer efter en tid�

rymd av fem �r fr�n den dag d� avtalet tr�tt i

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

avtalet att g�lla:

a) I Botswana, betr�ffande inkomstskatt,

p� skattepliktig inkomst som f�rv�rvas

den 1 juli det �r som f�ljer n�rmast efter

det �r d� upps�gningen skedde eller se�

nare.

2899

�

SFS 1992:1197

(b) In Sweden, in respect of income tax, on

income derived on or a fter the first day

of January of the year next following

that in which the notice of termination

is given.

In witness whereof the undersigned being

duly authorized thereto have signed the pre�

sent Convention and have affixed thereto their

seals.

b) I Sverige, betr�ffande inkomstskatt, '

inkomst som f�rv�rvas den 1 januari d

�r som f�ljer n�rmast efter det �r d

upps�gningen skedde eller senare.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, under�

tecknat detta avtal och f�rsett detsamma med

sina sigill.

Done at Stockholm, this 19th day of Octo�

ber 1992, in duplicate in the English language.

For the Government

of the Kingdom

of Sweden

For the Government

of the Republic

of Botswana

Som skedde i Stockholm den 19 oktober

1992, i tv� exemplar p� engelska spr�ket.

F�r Konungariket

F�r Republiken

Sveriges regering

Botswanas regering '

Bo Lundgren

Alfred Dube

Bo Lundgren

Alfred Dube

�

;

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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