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<div id="page1-div" style="position:relative;width:817px;height:1262px;">
<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:608px;left:81px;white-space:nowrap" class="ft10"><b>Lag </b></p>
<p style="position:absolute;top:608px;left:646px;white-space:nowrap" class="ft10"><b>SFS 1992:17 </b></p>
<p style="position:absolute;top:631px;left:81px;white-space:nowrap" class="ft11">om dubbelbeskattningsavtal mellan Sverige och </p>
<p style="position:absolute;top:637px;left:648px;white-space:nowrap" class="ft12">Utkom fr�n trycket </p>
<p style="position:absolute;top:659px;left:82px;white-space:nowrap" class="ft12">Nederl�nderna; </p>
<p style="position:absolute;top:659px;left:647px;white-space:nowrap" class="ft12">den 28 januari 1992 </p>
<p style="position:absolute;top:704px;left:81px;white-space:nowrap" class="ft12">utf�rdad den 9 januari 1992. </p>
<p style="position:absolute;top:747px;left:96px;white-space:nowrap" class="ft12">Enligt riksdagens beslut' f�reskrivs f�ljande. </p>
<p style="position:absolute;top:792px;left:77px;white-space:nowrap" class="ft12">1 � Det avtal for undvikande av dubbelbeskattning och f�rhindrande av </p>
<p style="position:absolute;top:812px;left:78px;white-space:nowrap" class="ft12">skatteflykt betr�flfande skatter p� inkomst och p� f�rm�genhet som Sveri�</p>
<p style="position:absolute;top:831px;left:78px;white-space:nowrap" class="ft12">ge och Nede rl�nderna undertecknade den 18 juni 1991 skall tillsam mans </p>
<p style="position:absolute;top:851px;left:79px;white-space:nowrap" class="ft12">med det protokoll som �r fogat till avtalet g�lla som lag h�r i landet. </p>
<p style="position:absolute;top:871px;left:79px;white-space:nowrap" class="ft12">Avtalets och protokollets inneh�ll framg�r av bilaga till denna lag. </p>
<p style="position:absolute;top:910px;left:78px;white-space:nowrap" class="ft12">2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa </p>
<p style="position:absolute;top:929px;left:79px;white-space:nowrap" class="ft12">medf�r inskr�nkning av den skattskyldighet i Sverige s om annars skulle </p>
<p style="position:absolute;top:948px;left:79px;white-space:nowrap" class="ft12">f�religga. </p>
<p style="position:absolute;top:988px;left:78px;white-space:nowrap" class="ft12">3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt </p>
<p style="position:absolute;top:1007px;left:79px;white-space:nowrap" class="ft12">best�mmelserna i artikel 24 punkt 1 c) i avtalet undantas fr�n svensk skatt </p>
<p style="position:absolute;top:1027px;left:79px;white-space:nowrap" class="ft12">eller som enligt best�mmelserna i artikel 8 punkt 1 beskattas endast i </p>
<p style="position:absolute;top:1046px;left:79px;white-space:nowrap" class="ft12">Nederl�nderna, skall s�dan inkomst inte tas med vid taxeringen i Sverige. </p>
<p style="position:absolute;top:1113px;left:90px;white-space:nowrap" class="ft12">Prop. 1991/92:62, SkU 12, rskr. 103. </p>
<p style="position:absolute;top:1113px;left:769px;white-space:nowrap" class="ft12">17 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft13">�</p>
</div>
<div id="page2-div" style="position:relative;width:817px;height:1262px;">
<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:73px;left:77px;white-space:nowrap" class="ft20"><b>SFS 1992:17 </b></p>
<p style="position:absolute;top:179px;left:76px;white-space:nowrap" class="ft24"><b>Convention between the Kingdom of Swe�<br/>den and the Kingdom of the Netherlands <br/>for the avoidance of double taxation and <br/>the prevention of fiscal evasion with re�<br/>spect to taxes on income and on capital </b></p>
<p style="position:absolute;top:304px;left:76px;white-space:nowrap" class="ft21">The Govemment of the Kingdom of Sweden </p>
<p style="position:absolute;top:323px;left:77px;white-space:nowrap" class="ft21">and </p>
<p style="position:absolute;top:343px;left:77px;white-space:nowrap" class="ft21">the Govemment of the Kingdom of the Neth�</p>
<p style="position:absolute;top:362px;left:77px;white-space:nowrap" class="ft21">erlands, </p>
<p style="position:absolute;top:401px;left:94px;white-space:nowrap" class="ft21">Desiring to replace by a new Co nvention </p>
<p style="position:absolute;top:421px;left:77px;white-space:nowrap" class="ft21">the existing Convention between the King�</p>
<p style="position:absolute;top:440px;left:77px;white-space:nowrap" class="ft21">dom of Sweden and the Kingdom of the </p>
<p style="position:absolute;top:460px;left:78px;white-space:nowrap" class="ft21">Netherlands for the avoidance of double tax�</p>
<p style="position:absolute;top:479px;left:77px;white-space:nowrap" class="ft21">ation and for the establishment of rules for </p>
<p style="position:absolute;top:499px;left:77px;white-space:nowrap" class="ft21">reciprocal administrative assistance with re�</p>
<p style="position:absolute;top:518px;left:76px;white-space:nowrap" class="ft21">spect to taxes on income and on capital, </p>
<p style="position:absolute;top:538px;left:76px;white-space:nowrap" class="ft21">signed at The Hague on 12 March 1968, </p>
<p style="position:absolute;top:557px;left:94px;white-space:nowrap" class="ft21">Have agreed as follows; </p>
<p style="position:absolute;top:111px;left:729px;white-space:nowrap" class="ft21">Bilaga </p>
<p style="position:absolute;top:135px;left:674px;white-space:nowrap" class="ft21">(�vers�ttning) </p>
<p style="position:absolute;top:177px;left:450px;white-space:nowrap" class="ft24"><b>Avtal mellan Konungariket Sverige och <br/>Konungariket Nederl�nderna f�r undvi�</b></p>
<p style="position:absolute;top:224px;left:449px;white-space:nowrap" class="ft24"><b>kande av dubbelbeskattning och f�rhind�<br/>rande av skatteflykt betr�ffande skatter <br/>p� inkomst och p� f�rm�genhet </b></p>
<p style="position:absolute;top:302px;left:450px;white-space:nowrap" class="ft21">Konungariket Sveriges regering </p>
<p style="position:absolute;top:322px;left:449px;white-space:nowrap" class="ft21">och </p>
<p style="position:absolute;top:341px;left:449px;white-space:nowrap" class="ft21">Konungariket Nederl�ndernas regering. </p>
<p style="position:absolute;top:400px;left:465px;white-space:nowrap" class="ft21">som �nskar ers�tta det i Haag den 12 mars </p>
<p style="position:absolute;top:420px;left:449px;white-space:nowrap" class="ft21">1968 </p>
<p style="position:absolute;top:420px;left:513px;white-space:nowrap" class="ft21">undertecknade </p>
<p style="position:absolute;top:420px;left:648px;white-space:nowrap" class="ft21">avtalet </p>
<p style="position:absolute;top:420px;left:726px;white-space:nowrap" class="ft21">mellan </p>
<p style="position:absolute;top:439px;left:450px;white-space:nowrap" class="ft21">Konungariket Sverige och Konungariket Ne�</p>
<p style="position:absolute;top:458px;left:449px;white-space:nowrap" class="ft21">derl�nderna for undvikande av dubbelbe�</p>
<p style="position:absolute;top:478px;left:448px;white-space:nowrap" class="ft21">skattning och fastst�llande av best�mmelser </p>
<p style="position:absolute;top:498px;left:449px;white-space:nowrap" class="ft21">ang�ende �msesidig handr�ckning betr�f�</p>
<p style="position:absolute;top:517px;left:448px;white-space:nowrap" class="ft21">fande skatter p� inkomst och f�rm�genhet </p>
<p style="position:absolute;top:537px;left:449px;white-space:nowrap" class="ft21">med ett nytt avtal, </p>
<p style="position:absolute;top:556px;left:465px;white-space:nowrap" class="ft21">har kommit �verens om f�ljande best�m�</p>
<p style="position:absolute;top:576px;left:448px;white-space:nowrap" class="ft21">melser: </p>
<p style="position:absolute;top:623px;left:77px;white-space:nowrap" class="ft25">CHAPTER I <br/><i>SCOPE OF THE CONVENTION </i></p>
<p style="position:absolute;top:670px;left:78px;white-space:nowrap" class="ft22"><i>Artide 1 </i></p>
<p style="position:absolute;top:693px;left:77px;white-space:nowrap" class="ft22"><i>Personal scope </i></p>
<p style="position:absolute;top:716px;left:93px;white-space:nowrap" class="ft21">This Convention shall apply to persons </p>
<p style="position:absolute;top:736px;left:77px;white-space:nowrap" class="ft21">who are residents of one or both of the Con�</p>
<p style="position:absolute;top:755px;left:77px;white-space:nowrap" class="ft21">tracting States. </p>
<p style="position:absolute;top:623px;left:449px;white-space:nowrap" class="ft26">KAPITEL I <br/>AVTALETS TILL�MPNINGSOMR�DE <br/>Artikel 1 <br/><i>Personer p� vilka avtalet till�mpas </i></p>
<p style="position:absolute;top:717px;left:464px;white-space:nowrap" class="ft21">Detta avtal till�mpas p� personer som har </p>
<p style="position:absolute;top:736px;left:448px;white-space:nowrap" class="ft21">hemvist i en avtalsslutande stat eller i b�da </p>
<p style="position:absolute;top:755px;left:448px;white-space:nowrap" class="ft21">avtalsslutande staterna. </p>
<p style="position:absolute;top:799px;left:78px;white-space:nowrap" class="ft22"><i>Artide 2 </i></p>
<p style="position:absolute;top:822px;left:78px;white-space:nowrap" class="ft22"><i>Taxes covered </i></p>
<p style="position:absolute;top:845px;left:93px;white-space:nowrap" class="ft21">(1) This Convention shall apply to taxes </p>
<p style="position:absolute;top:864px;left:77px;white-space:nowrap" class="ft21">on income and on capital imposed on behalf </p>
<p style="position:absolute;top:884px;left:77px;white-space:nowrap" class="ft21">of a Contracting State or of its political subdi�</p>
<p style="position:absolute;top:903px;left:78px;white-space:nowrap" class="ft21">visions or local authorities, irrespective of </p>
<p style="position:absolute;top:922px;left:77px;white-space:nowrap" class="ft21">the manner in which they are levied. </p>
<p style="position:absolute;top:961px;left:94px;white-space:nowrap" class="ft21">(2) There shall be regarded as taxes on in�</p>
<p style="position:absolute;top:980px;left:77px;white-space:nowrap" class="ft21">come and on capital all taxes imposed on </p>
<p style="position:absolute;top:1000px;left:77px;white-space:nowrap" class="ft21">total income, on total capital, or on elements </p>
<p style="position:absolute;top:1020px;left:77px;white-space:nowrap" class="ft21">of income or of capital, including taxes on </p>
<p style="position:absolute;top:1039px;left:77px;white-space:nowrap" class="ft21">gains from the alienation of movable o r im�</p>
<p style="position:absolute;top:1058px;left:78px;white-space:nowrap" class="ft21">movable property, as well as taxes on capital </p>
<p style="position:absolute;top:1077px;left:77px;white-space:nowrap" class="ft21">appreciation. </p>
<p style="position:absolute;top:799px;left:448px;white-space:nowrap" class="ft21">Artikel 2 </p>
<p style="position:absolute;top:822px;left:447px;white-space:nowrap" class="ft22"><i>Skatter som omfattas av avtalet </i></p>
<p style="position:absolute;top:845px;left:464px;white-space:nowrap" class="ft21">1. Detta avtal till�mpas p� skatter p� in�</p>
<p style="position:absolute;top:865px;left:448px;white-space:nowrap" class="ft21">komst och p� f�rm�genhet som p�f�rs for en </p>
<p style="position:absolute;top:884px;left:448px;white-space:nowrap" class="ft21">avtalsslutande stats, dess politiska underav�</p>
<p style="position:absolute;top:904px;left:448px;white-space:nowrap" class="ft21">delningars eller lokala myndigheters r�kning, </p>
<p style="position:absolute;top:923px;left:448px;white-space:nowrap" class="ft21">oberoende av det s�tt p� vilket skatterna tas </p>
<p style="position:absolute;top:943px;left:448px;white-space:nowrap" class="ft21">ut. </p>
<p style="position:absolute;top:962px;left:464px;white-space:nowrap" class="ft21">2. Med skatter p� inkomst och f�rm�gen�</p>
<p style="position:absolute;top:982px;left:448px;white-space:nowrap" class="ft21">het f�rst�s alla skatter, som utg�r p� inkomst </p>
<p style="position:absolute;top:1001px;left:448px;white-space:nowrap" class="ft21">eller p� f�rm�genhet i dess helhet eller p� </p>
<p style="position:absolute;top:1021px;left:447px;white-space:nowrap" class="ft21">delar av inkomst eller f�rm�genhet, d�ri in�</p>
<p style="position:absolute;top:1040px;left:448px;white-space:nowrap" class="ft21">begripna skatter p� vinst p� grund av �verl�</p>
<p style="position:absolute;top:1060px;left:448px;white-space:nowrap" class="ft21">telse av l�s eller fast egendom samt skatter p� </p>
<p style="position:absolute;top:1079px;left:448px;white-space:nowrap" class="ft21">v�rdestegring. </p>
<p style="position:absolute;top:1120px;left:77px;white-space:nowrap" class="ft21">18 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft23">�</p>
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<p style="position:absolute;top:50px;left:678px;white-space:nowrap" class="ft30">SFS 1992:17 </p>
<p style="position:absolute;top:92px;left:100px;white-space:nowrap" class="ft30">(3) The existing taxes to which the Con�</p>
<p style="position:absolute;top:112px;left:85px;white-space:nowrap" class="ft30">vention shall apply are in particular: </p>
<p style="position:absolute;top:132px;left:100px;white-space:nowrap" class="ft30">(a) in Sweden: </p>
<p style="position:absolute;top:151px;left:128px;white-space:nowrap" class="ft30">- the State income tax (den statliga </p>
<p style="position:absolute;top:171px;left:149px;white-space:nowrap" class="ft30">inkomstskatten), including the sail�</p>
<p style="position:absolute;top:190px;left:148px;white-space:nowrap" class="ft30">ors' tax (sj�mansskatten) and the </p>
<p style="position:absolute;top:210px;left:148px;white-space:nowrap" class="ft30">coupon tax (kupongskatten), </p>
<p style="position:absolute;top:229px;left:129px;white-space:nowrap" class="ft30">- the tax on public entertainers (be�</p>
<p style="position:absolute;top:249px;left:149px;white-space:nowrap" class="ft30">villningsavgiften for vissa offentliga </p>
<p style="position:absolute;top:269px;left:148px;white-space:nowrap" class="ft30">f�rest�llningar), </p>
<p style="position:absolute;top:289px;left:128px;white-space:nowrap" class="ft30">- the real estate tax (den statliga fas�</p>
<p style="position:absolute;top:308px;left:149px;white-space:nowrap" class="ft30">tighetsskatten), </p>
<p style="position:absolute;top:328px;left:128px;white-space:nowrap" class="ft30">- the communal income tax (den </p>
<p style="position:absolute;top:348px;left:149px;white-space:nowrap" class="ft30">kommunala inkomstskatten), </p>
<p style="position:absolute;top:367px;left:128px;white-space:nowrap" class="ft30">- the State capital tax (den statliga </p>
<p style="position:absolute;top:387px;left:148px;white-space:nowrap" class="ft30">f�rm�genhetsskatten) </p>
<p style="position:absolute;top:407px;left:148px;white-space:nowrap" class="ft32">(hereinafter referred to as "Swedish <br/>tax"); </p>
<p style="position:absolute;top:446px;left:98px;white-space:nowrap" class="ft30">(b) in the Netherlands: </p>
<p style="position:absolute;top:466px;left:128px;white-space:nowrap" class="ft30">- de inkomstenbelasting (income </p>
<p style="position:absolute;top:486px;left:148px;white-space:nowrap" class="ft30">tax), </p>
<p style="position:absolute;top:505px;left:127px;white-space:nowrap" class="ft30">- de loonbelasting (wages tax), </p>
<p style="position:absolute;top:524px;left:127px;white-space:nowrap" class="ft30">- de vennootschapsbelasting (com�</p>
<p style="position:absolute;top:544px;left:148px;white-space:nowrap" class="ft30">pany tax) including the Govern�</p>
<p style="position:absolute;top:563px;left:148px;white-space:nowrap" class="ft30">ment share in the net profits of the </p>
<p style="position:absolute;top:583px;left:147px;white-space:nowrap" class="ft30">exploitation of natural resources le�</p>
<p style="position:absolute;top:602px;left:148px;white-space:nowrap" class="ft30">vied pursuant to the Mijnwet 1810 </p>
<p style="position:absolute;top:622px;left:147px;white-space:nowrap" class="ft30">(the Mining Act of 1810) with re�</p>
<p style="position:absolute;top:642px;left:147px;white-space:nowrap" class="ft30">spect to concessions issued from </p>
<p style="position:absolute;top:661px;left:147px;white-space:nowrap" class="ft30">1967, or pursuant to the Mijnwet </p>
<p style="position:absolute;top:681px;left:147px;white-space:nowrap" class="ft30">Continentaal Plat 1965 (the Nether�</p>
<p style="position:absolute;top:701px;left:146px;white-space:nowrap" class="ft30">lands Continental Shelf Mining Act </p>
<p style="position:absolute;top:721px;left:147px;white-space:nowrap" class="ft30">of 1965), </p>
<p style="position:absolute;top:740px;left:127px;white-space:nowrap" class="ft30">- de dividendbelasting (dividend </p>
<p style="position:absolute;top:760px;left:147px;white-space:nowrap" class="ft30">tax), </p>
<p style="position:absolute;top:780px;left:127px;white-space:nowrap" class="ft30">- de vermogensbelasting (capital tax) </p>
<p style="position:absolute;top:819px;left:141px;white-space:nowrap" class="ft30">(hereinafter referred to as </p>
<p style="position:absolute;top:839px;left:141px;white-space:nowrap" class="ft30">lands tax"). </p>
<p style="position:absolute;top:819px;left:348px;white-space:nowrap" class="ft30">'Nether-</p>
<p style="position:absolute;top:877px;left:96px;white-space:nowrap" class="ft30">(4) The Convention shall apply also to any </p>
<p style="position:absolute;top:897px;left:81px;white-space:nowrap" class="ft30">identical or substantially similar taxes which </p>
<p style="position:absolute;top:917px;left:81px;white-space:nowrap" class="ft30">are imposed after the date of signature of the </p>
<p style="position:absolute;top:937px;left:81px;white-space:nowrap" class="ft30">Convention in addition to, or in place of, the </p>
<p style="position:absolute;top:956px;left:80px;white-space:nowrap" class="ft30">existing taxes. The competent authorities of </p>
<p style="position:absolute;top:976px;left:81px;white-space:nowrap" class="ft30">the Contracting States shall notify each other </p>
<p style="position:absolute;top:995px;left:80px;white-space:nowrap" class="ft30">of any substantial changes which have been </p>
<p style="position:absolute;top:1015px;left:81px;white-space:nowrap" class="ft30">made in their respective taxation laws. </p>
<p style="position:absolute;top:92px;left:477px;white-space:nowrap" class="ft30">3. De f�r n�rvarande utg�ende skatter, p� </p>
<p style="position:absolute;top:112px;left:461px;white-space:nowrap" class="ft30">vilka avtalet till�mpas, �r s�rskilt: </p>
<p style="position:absolute;top:131px;left:476px;white-space:nowrap" class="ft30">a) i Sverige: </p>
<p style="position:absolute;top:151px;left:502px;white-space:nowrap" class="ft30"> den statliga inkomstskatten, sj��</p>
<p style="position:absolute;top:171px;left:520px;white-space:nowrap" class="ft30">mansskatten och kupongskatten d�ri </p>
<p style="position:absolute;top:190px;left:521px;white-space:nowrap" class="ft30">inbegripna, </p>
<p style="position:absolute;top:229px;left:502px;white-space:nowrap" class="ft30"> bevillningsavgiften f�r vissa offent�</p>
<p style="position:absolute;top:249px;left:520px;white-space:nowrap" class="ft30">liga f�rest�llningar, </p>
<p style="position:absolute;top:288px;left:502px;white-space:nowrap" class="ft30"> den statliga fastighetsskatten, </p>
<p style="position:absolute;top:327px;left:501px;white-space:nowrap" class="ft30"> den kommunala inkomstskatten, </p>
<p style="position:absolute;top:347px;left:520px;white-space:nowrap" class="ft30">samt </p>
<p style="position:absolute;top:367px;left:502px;white-space:nowrap" class="ft30"> den statliga f�rm�genhetsskatten </p>
<p style="position:absolute;top:406px;left:520px;white-space:nowrap" class="ft30">(i det f�ljande ben�mnd "svensk </p>
<p style="position:absolute;top:425px;left:520px;white-space:nowrap" class="ft30">skatt"); </p>
<p style="position:absolute;top:445px;left:475px;white-space:nowrap" class="ft30">b) i Nederl�nderna: </p>
<p style="position:absolute;top:465px;left:502px;white-space:nowrap" class="ft30"> inkomstskatten (de inkomstenbelast�</p>
<p style="position:absolute;top:484px;left:520px;white-space:nowrap" class="ft30">ing), </p>
<p style="position:absolute;top:504px;left:501px;white-space:nowrap" class="ft30"> l�neskatten (de loonbelasting), </p>
<p style="position:absolute;top:524px;left:501px;white-space:nowrap" class="ft30"> bolagsskatten (de vennootschapsbe�</p>
<p style="position:absolute;top:543px;left:519px;white-space:nowrap" class="ft30">lasting), d�ri inbegripet statens andel </p>
<p style="position:absolute;top:562px;left:519px;white-space:nowrap" class="ft30">i nettovinsten fr�n exploatering av </p>
<p style="position:absolute;top:582px;left:519px;white-space:nowrap" class="ft30">naturtillg�ngar, p�f�rd i enlighet </p>
<p style="position:absolute;top:602px;left:519px;white-space:nowrap" class="ft30">med 1810 �rs gruvlag (Mijnwet </p>
<p style="position:absolute;top:622px;left:519px;white-space:nowrap" class="ft30">1810) i fr�ga om koncessioner utf�r�</p>
<p style="position:absolute;top:641px;left:519px;white-space:nowrap" class="ft30">dade fr.o.m. �r 1967 eller i enlighet </p>
<p style="position:absolute;top:661px;left:519px;white-space:nowrap" class="ft30">med 1965 �rs nederl�ndska lag om </p>
<p style="position:absolute;top:680px;left:519px;white-space:nowrap" class="ft30">kontinentalsockeln (Mijnwet Con�</p>
<p style="position:absolute;top:700px;left:519px;white-space:nowrap" class="ft30">tinentaal Flat 1965), </p>
<p style="position:absolute;top:739px;left:500px;white-space:nowrap" class="ft30"> utdelningsskatten (de dividendbe�</p>
<p style="position:absolute;top:759px;left:518px;white-space:nowrap" class="ft30">lasting), samt </p>
<p style="position:absolute;top:780px;left:500px;white-space:nowrap" class="ft30"> f�rm�genhetsskatten (de vermogens�</p>
<p style="position:absolute;top:799px;left:518px;white-space:nowrap" class="ft30">belasting) </p>
<p style="position:absolute;top:818px;left:518px;white-space:nowrap" class="ft30">(i det f�ljande ben�mnd "neder�</p>
<p style="position:absolute;top:838px;left:518px;white-space:nowrap" class="ft30">l�ndsk skatt"). </p>
<p style="position:absolute;top:876px;left:473px;white-space:nowrap" class="ft30">4. Avtalet till�mpas �ven p� skatter av </p>
<p style="position:absolute;top:896px;left:456px;white-space:nowrap" class="ft30">samma eller i huvudsak likartat slag, som </p>
<p style="position:absolute;top:916px;left:456px;white-space:nowrap" class="ft30">efter undertecknandet av avtalet p�f�rs vid </p>
<p style="position:absolute;top:935px;left:456px;white-space:nowrap" class="ft30">sidan av eller i st�llet f�r de f�r n�rvarande </p>
<p style="position:absolute;top:955px;left:457px;white-space:nowrap" class="ft30">utg�ende skatterna. De beh�riga myndighe�</p>
<p style="position:absolute;top:974px;left:457px;white-space:nowrap" class="ft30">terna i de avtalsslutande staterna skall med�</p>
<p style="position:absolute;top:994px;left:456px;white-space:nowrap" class="ft30">dela varandra v�sentliga �ndringar som </p>
<p style="position:absolute;top:1014px;left:456px;white-space:nowrap" class="ft30">gjorts i respektive skattelagstiftning. </p>
<p style="position:absolute;top:1106px;left:768px;white-space:nowrap" class="ft30">19 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft31">�</p>
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<p style="position:absolute;top:65px;left:74px;white-space:nowrap" class="ft40">SFS 1992:17 </p>
<p style="position:absolute;top:107px;left:75px;white-space:nowrap" class="ft44">CHAPTER II <br/>DEFINITIONS </p>
<p style="position:absolute;top:154px;left:76px;white-space:nowrap" class="ft44">Artide 3 <br/><i>General definitions </i></p>
<p style="position:absolute;top:201px;left:92px;white-space:nowrap" class="ft40">(1) For the purposes of this Convention, </p>
<p style="position:absolute;top:220px;left:77px;white-space:nowrap" class="ft40">unless the context otherwise requires: </p>
<p style="position:absolute;top:259px;left:93px;white-space:nowrap" class="ft40">(a) the terra "Sweden" means the King�</p>
<p style="position:absolute;top:278px;left:77px;white-space:nowrap" class="ft40">dom of Sweden and, when used i n a geogra�</p>
<p style="position:absolute;top:298px;left:77px;white-space:nowrap" class="ft40">phical sense, includes the national territory, </p>
<p style="position:absolute;top:318px;left:77px;white-space:nowrap" class="ft40">the territorial sea of Sweden as well as other </p>
<p style="position:absolute;top:337px;left:77px;white-space:nowrap" class="ft40">maritime areas over which Sweden in accord�</p>
<p style="position:absolute;top:357px;left:76px;white-space:nowrap" class="ft40">ance with international law exercises sover�</p>
<p style="position:absolute;top:376px;left:76px;white-space:nowrap" class="ft40">eign rights or jurisdiction; </p>
<p style="position:absolute;top:395px;left:93px;white-space:nowrap" class="ft40">(b) the term "the Netherlands" means the </p>
<p style="position:absolute;top:415px;left:77px;white-space:nowrap" class="ft40">part of the Kingdom of the Netherlands that </p>
<p style="position:absolute;top:434px;left:77px;white-space:nowrap" class="ft40">is situated in Europe including the part of the </p>
<p style="position:absolute;top:454px;left:77px;white-space:nowrap" class="ft40">sea-bed and its subsoil under the North Sea, </p>
<p style="position:absolute;top:473px;left:77px;white-space:nowrap" class="ft40">to the extent that this area in accordance with </p>
<p style="position:absolute;top:493px;left:77px;white-space:nowrap" class="ft40">international law has been or may hereafter </p>
<p style="position:absolute;top:512px;left:77px;white-space:nowrap" class="ft40">be designated under Netherlands laws as an </p>
<p style="position:absolute;top:531px;left:77px;white-space:nowrap" class="ft40">area within which the Netherlands may exer�</p>
<p style="position:absolute;top:551px;left:77px;white-space:nowrap" class="ft40">cise sovereign rights with respect t o the ex�</p>
<p style="position:absolute;top:570px;left:78px;white-space:nowrap" class="ft40">ploration and exploitation of the natural re�</p>
<p style="position:absolute;top:589px;left:77px;white-space:nowrap" class="ft40">sources of the sea-bed or its subsoil; </p>
<p style="position:absolute;top:628px;left:94px;white-space:nowrap" class="ft40">(c) the terms "a Contracting State" and </p>
<p style="position:absolute;top:648px;left:76px;white-space:nowrap" class="ft40">"the other Contracting State" mean Sweden </p>
<p style="position:absolute;top:667px;left:77px;white-space:nowrap" class="ft40">or the Netherlands, as the context requires; </p>
<p style="position:absolute;top:687px;left:78px;white-space:nowrap" class="ft40">the term "the Contracting States" means </p>
<p style="position:absolute;top:706px;left:77px;white-space:nowrap" class="ft40">Sweden and the Netherlands; </p>
<p style="position:absolute;top:726px;left:94px;white-space:nowrap" class="ft40">(d) the term "person" includes an individ�</p>
<p style="position:absolute;top:745px;left:78px;white-space:nowrap" class="ft40">ual, a company and any other body of per�</p>
<p style="position:absolute;top:764px;left:77px;white-space:nowrap" class="ft40">sons; </p>
<p style="position:absolute;top:784px;left:94px;white-space:nowrap" class="ft40">(e) the term "company" means any body </p>
<p style="position:absolute;top:803px;left:78px;white-space:nowrap" class="ft40">corporate or any entity which is treated as a </p>
<p style="position:absolute;top:822px;left:78px;white-space:nowrap" class="ft40">body corporate for tax purposes; </p>
<p style="position:absolute;top:842px;left:94px;white-space:nowrap" class="ft40">(f) the terms "enterprise of a Contracting </p>
<p style="position:absolute;top:861px;left:77px;white-space:nowrap" class="ft40">State" and "enterprise of the other Contract�</p>
<p style="position:absolute;top:880px;left:78px;white-space:nowrap" class="ft40">ing State" mean respectively an enterprise </p>
<p style="position:absolute;top:900px;left:78px;white-space:nowrap" class="ft40">carried on by a resident of a Contracting </p>
<p style="position:absolute;top:919px;left:77px;white-space:nowrap" class="ft40">State and an enterprise carried on by a resi�</p>
<p style="position:absolute;top:938px;left:78px;white-space:nowrap" class="ft40">dent of the other Contracting State; </p>
<p style="position:absolute;top:958px;left:94px;white-space:nowrap" class="ft40">(g) the term "international traffic" means </p>
<p style="position:absolute;top:977px;left:78px;white-space:nowrap" class="ft40">any transport by a ship or aircraft operated </p>
<p style="position:absolute;top:997px;left:78px;white-space:nowrap" class="ft40">by an enterprise which has it s place of effec�</p>
<p style="position:absolute;top:1016px;left:78px;white-space:nowrap" class="ft40">tive management in a Contracting State, ex�</p>
<p style="position:absolute;top:1036px;left:78px;white-space:nowrap" class="ft40">cept when the ship or aircraft is operated </p>
<p style="position:absolute;top:1055px;left:78px;white-space:nowrap" class="ft40">solely between places in the other Contract�</p>
<p style="position:absolute;top:1074px;left:78px;white-space:nowrap" class="ft40">ing State; </p>
<p style="position:absolute;top:106px;left:449px;white-space:nowrap" class="ft44">KAPITEL II <br/>DEFINITIONER </p>
<p style="position:absolute;top:152px;left:448px;white-space:nowrap" class="ft44">Artikel 3 <br/><i>Allm�nna definitioner </i></p>
<p style="position:absolute;top:198px;left:464px;white-space:nowrap" class="ft40">1. Om inte sammanhanget f�ranleder an�</p>
<p style="position:absolute;top:218px;left:449px;white-space:nowrap" class="ft40">nat, har vid till�mpningen av detta avtal f�l�</p>
<p style="position:absolute;top:237px;left:449px;white-space:nowrap" class="ft40">jande uttryck nedan angiven betydelse: </p>
<p style="position:absolute;top:257px;left:465px;white-space:nowrap" class="ft40">a) "Sverige" �syftar Konungariket Sverige </p>
<p style="position:absolute;top:276px;left:449px;white-space:nowrap" class="ft40">och innefattar, n�r uttrycket anv�nds i geo�</p>
<p style="position:absolute;top:296px;left:449px;white-space:nowrap" class="ft40">grafisk bem�rkelse, Sveriges territorium, </p>
<p style="position:absolute;top:316px;left:449px;white-space:nowrap" class="ft40">Sveriges territorialvatten och andra havsom�</p>
<p style="position:absolute;top:335px;left:450px;white-space:nowrap" class="ft40">r�den �ver vilka Sverige i �verensst�m�</p>
<p style="position:absolute;top:355px;left:450px;white-space:nowrap" class="ft40">melse med folkr�ttens regler - �ger ut�va </p>
<p style="position:absolute;top:374px;left:449px;white-space:nowrap" class="ft40">suver�na r�ttigheter eller jurisdiktion, </p>
<p style="position:absolute;top:394px;left:465px;white-space:nowrap" class="ft40">b) "Nederl�nderna" �syftar den del av </p>
<p style="position:absolute;top:413px;left:450px;white-space:nowrap" class="ft40">Konungariket Nederl�nderna som �r bel�gen </p>
<p style="position:absolute;top:433px;left:450px;white-space:nowrap" class="ft40">i Europa inklusive den del av havsbottnen </p>
<p style="position:absolute;top:453px;left:449px;white-space:nowrap" class="ft40">och dennas underlag under Nordsj�n, i den </p>
<p style="position:absolute;top:472px;left:450px;white-space:nowrap" class="ft40">m�n detta omr�de, i �verensst�mmelse med </p>
<p style="position:absolute;top:492px;left:449px;white-space:nowrap" class="ft40">folkr�ttens regler, i nederl�ndsk lagstiftning </p>
<p style="position:absolute;top:511px;left:450px;white-space:nowrap" class="ft40">betecknas eller senare kommer att betecknas </p>
<p style="position:absolute;top:530px;left:449px;white-space:nowrap" class="ft40">som ett omr�de inom vilket Nederl�nderna </p>
<p style="position:absolute;top:550px;left:449px;white-space:nowrap" class="ft40">�ger ut�va suver�na r�ttigheter med av�</p>
<p style="position:absolute;top:570px;left:449px;white-space:nowrap" class="ft40">seende p� utforskandet och utnyttjandet av </p>
<p style="position:absolute;top:589px;left:450px;white-space:nowrap" class="ft40">naturtillg�ngar p� havsbottnen eller dennas </p>
<p style="position:absolute;top:609px;left:450px;white-space:nowrap" class="ft40">underlag, </p>
<p style="position:absolute;top:628px;left:465px;white-space:nowrap" class="ft40">c) "en avtalsslutande stat" och "den andra </p>
<p style="position:absolute;top:648px;left:449px;white-space:nowrap" class="ft40">avtalsslutande staten" �syftar Sverige eller </p>
<p style="position:absolute;top:667px;left:450px;white-space:nowrap" class="ft40">Nederl�nderna beroende p� sammanhanget, </p>
<p style="position:absolute;top:687px;left:449px;white-space:nowrap" class="ft40">"de avtalsslutande staterna" �syftar Sverige </p>
<p style="position:absolute;top:706px;left:449px;white-space:nowrap" class="ft40">och Nederl�nderna, </p>
<p style="position:absolute;top:726px;left:465px;white-space:nowrap" class="ft40">d) "person" inbegriper fysisk person, bo�</p>
<p style="position:absolute;top:745px;left:449px;white-space:nowrap" class="ft40">lag och annan sammanslutning, </p>
<p style="position:absolute;top:784px;left:465px;white-space:nowrap" class="ft40">e) "bolag" �syftar juridisk person eller an�</p>
<p style="position:absolute;top:804px;left:450px;white-space:nowrap" class="ft40">nan som vid beskattningen behandlas som </p>
<p style="position:absolute;top:823px;left:449px;white-space:nowrap" class="ft40">juridisk person, </p>
<p style="position:absolute;top:843px;left:465px;white-space:nowrap" class="ft40">f) "f�retag i en avtalsslutande stat" och </p>
<p style="position:absolute;top:862px;left:449px;white-space:nowrap" class="ft40">"f�retag i den andra avtalsslutande staten" </p>
<p style="position:absolute;top:881px;left:449px;white-space:nowrap" class="ft40">�syftar f�retag som bedrivs av person med </p>
<p style="position:absolute;top:901px;left:449px;white-space:nowrap" class="ft40">hemvist i en avtalsslutande stat, respektive </p>
<p style="position:absolute;top:920px;left:449px;white-space:nowrap" class="ft40">f�retag som bedrivs av person med hemvist i </p>
<p style="position:absolute;top:940px;left:449px;white-space:nowrap" class="ft40">den andra avtalsslutande staten, </p>
<p style="position:absolute;top:960px;left:465px;white-space:nowrap" class="ft40">g) "internationell trafik" �syftar transport </p>
<p style="position:absolute;top:979px;left:449px;white-space:nowrap" class="ft40">med skepp eller luftfartyg som anv�nds av </p>
<p style="position:absolute;top:998px;left:449px;white-space:nowrap" class="ft40">f�retag som har sin verkliga ledning i en av�</p>
<p style="position:absolute;top:1018px;left:449px;white-space:nowrap" class="ft40">talsslutande stat, utom d� skeppet eller luft�</p>
<p style="position:absolute;top:1037px;left:449px;white-space:nowrap" class="ft40">fartyget anv�nds uteslutande mellan platser i </p>
<p style="position:absolute;top:1057px;left:449px;white-space:nowrap" class="ft40">den andra avtalsslutande staten. </p>
<p style="position:absolute;top:1117px;left:80px;white-space:nowrap" class="ft42"><b>20 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft43">�</p>
</div>
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<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:55px;left:677px;white-space:nowrap" class="ft50">SFS 1992:17 </p>
<p style="position:absolute;top:560px;left:7px;white-space:nowrap" class="ft51"><b>ifei </b></p>
<p style="position:absolute;top:96px;left:98px;white-space:nowrap" class="ft50">(h) the term "national" means: </p>
<p style="position:absolute;top:115px;left:144px;white-space:nowrap" class="ft50">(1) any individual possessing the </p>
<p style="position:absolute;top:135px;left:128px;white-space:nowrap" class="ft50">nationality of a Contracting State; </p>
<p style="position:absolute;top:154px;left:144px;white-space:nowrap" class="ft50">(2) any legal person, partnership </p>
<p style="position:absolute;top:174px;left:128px;white-space:nowrap" class="ft50">and association deriving its status as </p>
<p style="position:absolute;top:194px;left:128px;white-space:nowrap" class="ft50">such from the laws in force in a Con�</p>
<p style="position:absolute;top:214px;left:128px;white-space:nowrap" class="ft50">tracting State; </p>
<p style="position:absolute;top:233px;left:98px;white-space:nowrap" class="ft50">(i) the term "competent authority" </p>
<p style="position:absolute;top:253px;left:128px;white-space:nowrap" class="ft50">means: </p>
<p style="position:absolute;top:272px;left:145px;white-space:nowrap" class="ft50">(1) in Sweden, the Minister of Fi�</p>
<p style="position:absolute;top:292px;left:129px;white-space:nowrap" class="ft50">nance, his authorized representative or </p>
<p style="position:absolute;top:312px;left:129px;white-space:nowrap" class="ft50">the authority which is designated as a </p>
<p style="position:absolute;top:331px;left:129px;white-space:nowrap" class="ft54">competent authority for the purposes <br/>of this Convention; </p>
<p style="position:absolute;top:371px;left:145px;white-space:nowrap" class="ft50">(2) in the Netherlands, the Minister </p>
<p style="position:absolute;top:390px;left:129px;white-space:nowrap" class="ft50">of Finance or his duly authorized re�</p>
<p style="position:absolute;top:410px;left:129px;white-space:nowrap" class="ft50">presentative. </p>
<p style="position:absolute;top:429px;left:99px;white-space:nowrap" class="ft50">(2) As regards the application of the Con�</p>
<p style="position:absolute;top:449px;left:84px;white-space:nowrap" class="ft50">vention by a Contracting State, any term not </p>
<p style="position:absolute;top:469px;left:84px;white-space:nowrap" class="ft50">defined therein shall, unless the context oth�</p>
<p style="position:absolute;top:488px;left:83px;white-space:nowrap" class="ft50">erwise requires, have the meaning which it </p>
<p style="position:absolute;top:508px;left:84px;white-space:nowrap" class="ft50">has under the law of that State concerning the </p>
<p style="position:absolute;top:528px;left:84px;white-space:nowrap" class="ft50">taxes to which the Convention applies. </p>
<p style="position:absolute;top:579px;left:85px;white-space:nowrap" class="ft52"><i>Article 4 </i></p>
<p style="position:absolute;top:602px;left:84px;white-space:nowrap" class="ft52"><i>Resident </i></p>
<p style="position:absolute;top:626px;left:99px;white-space:nowrap" class="ft50">(1) For the purposes of this Convention, </p>
<p style="position:absolute;top:646px;left:84px;white-space:nowrap" class="ft50">the term "resident of a Contracting State" </p>
<p style="position:absolute;top:665px;left:84px;white-space:nowrap" class="ft50">means any person who, under the laws of that </p>
<p style="position:absolute;top:685px;left:83px;white-space:nowrap" class="ft50">State, is liable to tax therein by reason of h is </p>
<p style="position:absolute;top:704px;left:83px;white-space:nowrap" class="ft50">domicile, residence, place of management or </p>
<p style="position:absolute;top:724px;left:83px;white-space:nowrap" class="ft50">any other criterion of a similar nature, pro�</p>
<p style="position:absolute;top:743px;left:84px;white-space:nowrap" class="ft50">vided, however, that this term does not in�</p>
<p style="position:absolute;top:763px;left:83px;white-space:nowrap" class="ft50">clude any person who is liable to tax in that </p>
<p style="position:absolute;top:782px;left:83px;white-space:nowrap" class="ft50">State in respect only of income from sources </p>
<p style="position:absolute;top:802px;left:83px;white-space:nowrap" class="ft50">in that State or capital situated therein. </p>
<p style="position:absolute;top:822px;left:99px;white-space:nowrap" class="ft50">(2) Where by reason of the provisions of </p>
<p style="position:absolute;top:841px;left:84px;white-space:nowrap" class="ft50">paragraph (1) an individual is a resident of </p>
<p style="position:absolute;top:861px;left:84px;white-space:nowrap" class="ft50">both Contracting States, then his status shall </p>
<p style="position:absolute;top:880px;left:84px;white-space:nowrap" class="ft50">be determined as follows: </p>
<p style="position:absolute;top:900px;left:99px;white-space:nowrap" class="ft50">(a) he shall be deemed to be a resident of </p>
<p style="position:absolute;top:920px;left:84px;white-space:nowrap" class="ft50">the State in which he has a permanent home </p>
<p style="position:absolute;top:939px;left:83px;white-space:nowrap" class="ft50">available to him; if he has a permanent home </p>
<p style="position:absolute;top:959px;left:83px;white-space:nowrap" class="ft50">available to him in both States, he shall be </p>
<p style="position:absolute;top:979px;left:83px;white-space:nowrap" class="ft50">deemed to be a resident of the State with </p>
<p style="position:absolute;top:998px;left:84px;white-space:nowrap" class="ft50">which his personal and economic relations </p>
<p style="position:absolute;top:1018px;left:83px;white-space:nowrap" class="ft50">are closer (centre of vital interests); </p>
<p style="position:absolute;top:1037px;left:99px;white-space:nowrap" class="ft50">(b) if th e State in which he has his centre </p>
<p style="position:absolute;top:1057px;left:83px;white-space:nowrap" class="ft50">of vital interests cannot be determined, or if </p>
<p style="position:absolute;top:96px;left:475px;white-space:nowrap" class="ft50">h) "medborgare" �syftar </p>
<p style="position:absolute;top:116px;left:515px;white-space:nowrap" class="ft50">1) fysisk person som har medbor�</p>
<p style="position:absolute;top:135px;left:498px;white-space:nowrap" class="ft50">garskap i en avtalsslutande stat, </p>
<p style="position:absolute;top:155px;left:515px;white-space:nowrap" class="ft50">2) juridisk person och annan sam�</p>
<p style="position:absolute;top:175px;left:499px;white-space:nowrap" class="ft50">manslutning som bildats enligt den lag�</p>
<p style="position:absolute;top:194px;left:498px;white-space:nowrap" class="ft50">stiftning som g�ller i en avtalsslutande </p>
<p style="position:absolute;top:213px;left:498px;white-space:nowrap" class="ft50">stat, </p>
<p style="position:absolute;top:233px;left:475px;white-space:nowrap" class="ft50">i) "beh�rig myndighet" �syftar </p>
<p style="position:absolute;top:273px;left:516px;white-space:nowrap" class="ft50">1) i Sverige, finansministern, dennes </p>
<p style="position:absolute;top:292px;left:500px;white-space:nowrap" class="ft50">befullm�ktigade ombud eller den myn�</p>
<p style="position:absolute;top:312px;left:500px;white-space:nowrap" class="ft50">dighet �t vilken uppdras att vara be�</p>
<p style="position:absolute;top:331px;left:500px;white-space:nowrap" class="ft50">h�rig myndighet i fr�gor r�rande avta�</p>
<p style="position:absolute;top:351px;left:499px;white-space:nowrap" class="ft50">let, </p>
<p style="position:absolute;top:371px;left:516px;white-space:nowrap" class="ft50">2) i Nederl�nderna, finansministern </p>
<p style="position:absolute;top:390px;left:499px;white-space:nowrap" class="ft50">eller dennes vederb�rligen befullm�kti�</p>
<p style="position:absolute;top:409px;left:499px;white-space:nowrap" class="ft50">gade ombud. </p>
<p style="position:absolute;top:429px;left:475px;white-space:nowrap" class="ft50">2. D� en avtalsslutande stat till�mpar av�</p>
<p style="position:absolute;top:449px;left:459px;white-space:nowrap" class="ft50">talet anses, s�vida inte sammanhanget f�ran�</p>
<p style="position:absolute;top:469px;left:459px;white-space:nowrap" class="ft50">leder annat, vaije uttryck som inte definie�</p>
<p style="position:absolute;top:488px;left:459px;white-space:nowrap" class="ft50">rats i avtalet ha den betydelse som uttrycket </p>
<p style="position:absolute;top:508px;left:459px;white-space:nowrap" class="ft50">har enligt den statens lagstiftning i fr�ga om </p>
<p style="position:absolute;top:528px;left:458px;white-space:nowrap" class="ft50">s�dana skatter p� vilka avtalet till�mpas. </p>
<p style="position:absolute;top:579px;left:460px;white-space:nowrap" class="ft52"><i>Artikel 4 </i></p>
<p style="position:absolute;top:602px;left:459px;white-space:nowrap" class="ft52"><i>Hemvist </i></p>
<p style="position:absolute;top:625px;left:475px;white-space:nowrap" class="ft50">1. Vid till�mpningen av detta avtal �syftar </p>
<p style="position:absolute;top:645px;left:459px;white-space:nowrap" class="ft50">uttrycket "person med hemvist i en avtalsslu�</p>
<p style="position:absolute;top:665px;left:459px;white-space:nowrap" class="ft50">tande stat" person som enligt lagstiftningen i </p>
<p style="position:absolute;top:684px;left:459px;white-space:nowrap" class="ft50">denna stat �r skattskyldig d�r p� grund av </p>
<p style="position:absolute;top:704px;left:459px;white-space:nowrap" class="ft50">hemvist, bos�ttning, plats f�r f�retagsledning </p>
<p style="position:absolute;top:723px;left:459px;white-space:nowrap" class="ft50">eller annan liknande omst�ndighet. Ut�</p>
<p style="position:absolute;top:743px;left:459px;white-space:nowrap" class="ft50">trycket inbegriper emellertid inte person som </p>
<p style="position:absolute;top:763px;left:458px;white-space:nowrap" class="ft50">�r skattskyldig i denna stat endast f�r in�</p>
<p style="position:absolute;top:782px;left:459px;white-space:nowrap" class="ft50">komst fr�n k�lla i denna stat eller f�r f�rm��</p>
<p style="position:absolute;top:802px;left:458px;white-space:nowrap" class="ft50">genhet bel�gen d�r. </p>
<p style="position:absolute;top:821px;left:475px;white-space:nowrap" class="ft50">2. D� p� grund av best�mmelserna i punkt </p>
<p style="position:absolute;top:841px;left:459px;white-space:nowrap" class="ft50">1 fysisk person har hemvist i b�da avtalsslu�</p>
<p style="position:absolute;top:860px;left:458px;white-space:nowrap" class="ft50">tande staterna, best�ms hans hemvist p� f�l�</p>
<p style="position:absolute;top:880px;left:459px;white-space:nowrap" class="ft50">jande s�tt: </p>
<p style="position:absolute;top:899px;left:475px;white-space:nowrap" class="ft50">a) Han anses ha hemvist i den stat d�r han </p>
<p style="position:absolute;top:919px;left:459px;white-space:nowrap" class="ft50">har en bostad som stadigvarande st�r till </p>
<p style="position:absolute;top:939px;left:459px;white-space:nowrap" class="ft50">hans f�rfogande; om han har en s�dan bostad </p>
<p style="position:absolute;top:958px;left:459px;white-space:nowrap" class="ft50">i b�da staterna, anses han ha hemvist i den </p>
<p style="position:absolute;top:978px;left:458px;white-space:nowrap" class="ft50">stat med vilken hans personliga och ekono�</p>
<p style="position:absolute;top:998px;left:459px;white-space:nowrap" class="ft50">miska f�rbindelser �r starkast (centrum f�r </p>
<p style="position:absolute;top:1017px;left:458px;white-space:nowrap" class="ft50">levnadsintressena); </p>
<p style="position:absolute;top:1037px;left:475px;white-space:nowrap" class="ft50">b) om det inte kan avg�ras i vilken stat </p>
<p style="position:absolute;top:1056px;left:459px;white-space:nowrap" class="ft50">han har centrum f�r sina levnadsintressen </p>
<p style="position:absolute;top:1107px;left:770px;white-space:nowrap" class="ft50">21 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft53">�</p>
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<p style="position:absolute;top:66px;left:83px;white-space:nowrap" class="ft60">SFS 1992:17 </p>
<p style="position:absolute;top:108px;left:85px;white-space:nowrap" class="ft60">he has not a permanent home available to </p>
<p style="position:absolute;top:127px;left:85px;white-space:nowrap" class="ft60">him in either State, he shall be deemed to be </p>
<p style="position:absolute;top:147px;left:85px;white-space:nowrap" class="ft60">a resident of the State in which he has an </p>
<p style="position:absolute;top:166px;left:85px;white-space:nowrap" class="ft60">habitual abode; </p>
<p style="position:absolute;top:186px;left:101px;white-space:nowrap" class="ft60">(c) if he has an habitual abode in both </p>
<p style="position:absolute;top:205px;left:84px;white-space:nowrap" class="ft60">States or in neither of them, he shall be </p>
<p style="position:absolute;top:224px;left:84px;white-space:nowrap" class="ft60">deemed to be a resident of the State of which </p>
<p style="position:absolute;top:244px;left:84px;white-space:nowrap" class="ft60">he is a national; </p>
<p style="position:absolute;top:264px;left:100px;white-space:nowrap" class="ft60">(d) if he is a national of both States or of </p>
<p style="position:absolute;top:283px;left:84px;white-space:nowrap" class="ft60">neither of them, the competent authorities of </p>
<p style="position:absolute;top:303px;left:84px;white-space:nowrap" class="ft60">the Contracting States shall settle the ques�</p>
<p style="position:absolute;top:322px;left:84px;white-space:nowrap" class="ft60">tion by mutual agreement. </p>
<p style="position:absolute;top:361px;left:99px;white-space:nowrap" class="ft60">(3) Where by reason of the provisions of </p>
<p style="position:absolute;top:381px;left:84px;white-space:nowrap" class="ft60">paragraph (1) a person other than an individ�</p>
<p style="position:absolute;top:401px;left:84px;white-space:nowrap" class="ft60">ual is a resident of both Contracting States, </p>
<p style="position:absolute;top:421px;left:84px;white-space:nowrap" class="ft60">then it shall be deemed to be a resident of the </p>
<p style="position:absolute;top:440px;left:84px;white-space:nowrap" class="ft60">State in which its place of effective manage�</p>
<p style="position:absolute;top:460px;left:84px;white-space:nowrap" class="ft60">ment is situated. </p>
<p style="position:absolute;top:107px;left:460px;white-space:nowrap" class="ft60">eller om han inte i n�gondera staten har en </p>
<p style="position:absolute;top:126px;left:461px;white-space:nowrap" class="ft60">bostad som stadigvarande st�r till hans f�rfo�</p>
<p style="position:absolute;top:146px;left:460px;white-space:nowrap" class="ft60">gande, anses han ha hemvist i den stat d�r </p>
<p style="position:absolute;top:165px;left:460px;white-space:nowrap" class="ft60">han stadigvarande vistas; </p>
<p style="position:absolute;top:184px;left:476px;white-space:nowrap" class="ft60">c) om han stadigvarande vistas i b�da sta�</p>
<p style="position:absolute;top:204px;left:460px;white-space:nowrap" class="ft60">terna eller om han inte vistas stadigvarande i </p>
<p style="position:absolute;top:224px;left:460px;white-space:nowrap" class="ft60">n�gon av dem, anses han ha hemvist i den </p>
<p style="position:absolute;top:243px;left:459px;white-space:nowrap" class="ft60">stat d�r han �r medborgare; </p>
<p style="position:absolute;top:263px;left:475px;white-space:nowrap" class="ft60">d) om han �r medborgare i b�da staterna </p>
<p style="position:absolute;top:282px;left:459px;white-space:nowrap" class="ft60">eller om han inte �r medborgare i n�gon av </p>
<p style="position:absolute;top:302px;left:459px;white-space:nowrap" class="ft60">dem, avg�r de beh�riga myndigheterna i de </p>
<p style="position:absolute;top:322px;left:459px;white-space:nowrap" class="ft60">avtalsslutande staterna fr�gan genom �msesi�</p>
<p style="position:absolute;top:341px;left:458px;white-space:nowrap" class="ft60">dig �verenskommelse. </p>
<p style="position:absolute;top:361px;left:474px;white-space:nowrap" class="ft60">3. D� p� grund av best�mmelserna i punkt </p>
<p style="position:absolute;top:381px;left:458px;white-space:nowrap" class="ft60">1 annan person �n fysisk person har hemvist i </p>
<p style="position:absolute;top:400px;left:458px;white-space:nowrap" class="ft60">b�da avtalsslutande staterna, anses personen </p>
<p style="position:absolute;top:420px;left:458px;white-space:nowrap" class="ft60">i fr�ga ha hemvist i den stat d�r den har sin </p>
<p style="position:absolute;top:439px;left:458px;white-space:nowrap" class="ft60">verkliga ledning. </p>
<p style="position:absolute;top:500px;left:83px;white-space:nowrap" class="ft60">Artide 5 </p>
<p style="position:absolute;top:523px;left:84px;white-space:nowrap" class="ft61"><i>Permanent establishment </i></p>
<p style="position:absolute;top:546px;left:100px;white-space:nowrap" class="ft60">(1) For the purposes of this Convention, </p>
<p style="position:absolute;top:566px;left:84px;white-space:nowrap" class="ft60">the term "permanent establishment" means </p>
<p style="position:absolute;top:585px;left:83px;white-space:nowrap" class="ft60">a fixed place of business through which the </p>
<p style="position:absolute;top:605px;left:84px;white-space:nowrap" class="ft60">business of a n enterprise is wholly or partly </p>
<p style="position:absolute;top:624px;left:84px;white-space:nowrap" class="ft60">carried on. </p>
<p style="position:absolute;top:644px;left:100px;white-space:nowrap" class="ft60">(2) The term "permanent establishment" </p>
<p style="position:absolute;top:663px;left:84px;white-space:nowrap" class="ft60">includes especially: </p>
<p style="position:absolute;top:683px;left:100px;white-space:nowrap" class="ft60">(a) a place of management; </p>
<p style="position:absolute;top:702px;left:100px;white-space:nowrap" class="ft60">(b) a branch; </p>
<p style="position:absolute;top:722px;left:101px;white-space:nowrap" class="ft60">(c) an office; </p>
<p style="position:absolute;top:741px;left:100px;white-space:nowrap" class="ft60">(d) a factory; </p>
<p style="position:absolute;top:761px;left:101px;white-space:nowrap" class="ft60">(e) a workshop; and </p>
<p style="position:absolute;top:781px;left:101px;white-space:nowrap" class="ft60">(f) a mine, an oil or gas well, a quarry or </p>
<p style="position:absolute;top:800px;left:84px;white-space:nowrap" class="ft60">any other place of extraction of natural re�</p>
<p style="position:absolute;top:820px;left:84px;white-space:nowrap" class="ft60">sources. </p>
<p style="position:absolute;top:839px;left:101px;white-space:nowrap" class="ft60">(3) A building site or construction or in�</p>
<p style="position:absolute;top:859px;left:84px;white-space:nowrap" class="ft60">stallation project constitutes a permanent es�</p>
<p style="position:absolute;top:879px;left:84px;white-space:nowrap" class="ft60">tablishment only if it lasts more than 12 </p>
<p style="position:absolute;top:898px;left:85px;white-space:nowrap" class="ft60">months. </p>
<p style="position:absolute;top:917px;left:101px;white-space:nowrap" class="ft60">(4) Notwithstanding the preceding provi�</p>
<p style="position:absolute;top:937px;left:84px;white-space:nowrap" class="ft60">sions of this Article, the term "permanent </p>
<p style="position:absolute;top:957px;left:84px;white-space:nowrap" class="ft60">establishment" shall be deemed not to in�</p>
<p style="position:absolute;top:975px;left:84px;white-space:nowrap" class="ft60">clude: </p>
<p style="position:absolute;top:996px;left:100px;white-space:nowrap" class="ft60">(a) the use of facilities solely for the pur�</p>
<p style="position:absolute;top:1015px;left:85px;white-space:nowrap" class="ft60">pose of storage, display or delivery of goods </p>
<p style="position:absolute;top:1034px;left:84px;white-space:nowrap" class="ft60">or merchandise belonging to the enterprise; </p>
<p style="position:absolute;top:1054px;left:100px;white-space:nowrap" class="ft60">(b) the maintenance of a stock of goods or </p>
<p style="position:absolute;top:498px;left:457px;white-space:nowrap" class="ft64"><i>Artikel 5 <br/>Fast driftst�lle </i></p>
<p style="position:absolute;top:546px;left:473px;white-space:nowrap" class="ft60">1. Vid till�mpningen av detta avtal �syftar </p>
<p style="position:absolute;top:565px;left:457px;white-space:nowrap" class="ft60">uttrycket "fast driftst�lle" en stadigvarande </p>
<p style="position:absolute;top:585px;left:457px;white-space:nowrap" class="ft60">plats f�r aff�rsverksamhet, fr�n vilken ett </p>
<p style="position:absolute;top:605px;left:456px;white-space:nowrap" class="ft60">foretags verksamhet helt eller delvis bedrivs. </p>
<p style="position:absolute;top:644px;left:473px;white-space:nowrap" class="ft60">2. Uttrycket "fast driftst�lle" innefattar </p>
<p style="position:absolute;top:663px;left:456px;white-space:nowrap" class="ft60">s�rskilt: </p>
<p style="position:absolute;top:683px;left:473px;white-space:nowrap" class="ft60">a) plats for f�retagsledning, </p>
<p style="position:absolute;top:703px;left:473px;white-space:nowrap" class="ft60">b) filial, </p>
<p style="position:absolute;top:722px;left:473px;white-space:nowrap" class="ft60">c) kontor, </p>
<p style="position:absolute;top:742px;left:474px;white-space:nowrap" class="ft60">d) fabrik, </p>
<p style="position:absolute;top:761px;left:473px;white-space:nowrap" class="ft60">e) verkstad, och </p>
<p style="position:absolute;top:781px;left:473px;white-space:nowrap" class="ft60">f) gruva, olje- eller gask�lla, stenbrott eller </p>
<p style="position:absolute;top:801px;left:457px;white-space:nowrap" class="ft60">annan plats for utvinning av naturtillg�ngar. </p>
<p style="position:absolute;top:840px;left:473px;white-space:nowrap" class="ft60">3. Plats for byggnads-, anl�ggnings- eller </p>
<p style="position:absolute;top:859px;left:457px;white-space:nowrap" class="ft60">installationsverksamhet utg�r fast driftst�lle </p>
<p style="position:absolute;top:879px;left:456px;white-space:nowrap" class="ft60">endast om verksamheten p�g�r mer �n tolv </p>
<p style="position:absolute;top:899px;left:457px;white-space:nowrap" class="ft60">m�nader. </p>
<p style="position:absolute;top:919px;left:473px;white-space:nowrap" class="ft60">4. Utan hinder av f�reg�ende best�m�</p>
<p style="position:absolute;top:938px;left:457px;white-space:nowrap" class="ft60">melser i denna artikel anses uttrycket "fast </p>
<p style="position:absolute;top:957px;left:457px;white-space:nowrap" class="ft60">driftst�lle" inte innefatta: </p>
<p style="position:absolute;top:996px;left:472px;white-space:nowrap" class="ft60">a) anv�ndningen av anordningar uteslu�</p>
<p style="position:absolute;top:1016px;left:457px;white-space:nowrap" class="ft60">tande f�r lagring, utst�llning eller utl�m�</p>
<p style="position:absolute;top:1035px;left:457px;white-space:nowrap" class="ft60">nande av f�retaget tillh�riga varor, </p>
<p style="position:absolute;top:1055px;left:474px;white-space:nowrap" class="ft60">b) innehavet av ett f�retaget tillh�rigt va-</p>
<p style="position:absolute;top:1116px;left:85px;white-space:nowrap" class="ft62">22 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft63">�</p>
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<p style="position:absolute;top:55px;left:677px;white-space:nowrap" class="ft70">SFS 1992:17 </p>
<p style="position:absolute;top:185px;left:29px;white-space:nowrap" class="ft74">"ti <br/>iii </p>
<p style="position:absolute;top:96px;left:83px;white-space:nowrap" class="ft70">merchandise belonging to the enterprise sole�</p>
<p style="position:absolute;top:116px;left:83px;white-space:nowrap" class="ft75">ly for the purpose of storage, display or deliv�<br/>ery; </p>
<p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft70">(c) the maintenance of a stock of goods or </p>
<p style="position:absolute;top:175px;left:83px;white-space:nowrap" class="ft70">merchandise belonging to the enterprise sole�</p>
<p style="position:absolute;top:195px;left:83px;white-space:nowrap" class="ft76">ly for the purpose of processing by a nother <br/>enterprise; </p>
<p style="position:absolute;top:234px;left:98px;white-space:nowrap" class="ft70">(d) the maintenance of a fixed place of </p>
<p style="position:absolute;top:254px;left:83px;white-space:nowrap" class="ft70">business solely for the purpose of purchasing </p>
<p style="position:absolute;top:274px;left:83px;white-space:nowrap" class="ft76">goods or merchandise or of collecting infor�<br/>mation, for the enterprise; </p>
<p style="position:absolute;top:313px;left:98px;white-space:nowrap" class="ft70">(e) the maintenance of a fixed place of </p>
<p style="position:absolute;top:333px;left:83px;white-space:nowrap" class="ft70">business solely for the purpose of carrying on, </p>
<p style="position:absolute;top:353px;left:83px;white-space:nowrap" class="ft70">for the enterprise, any other activity of a pre�</p>
<p style="position:absolute;top:373px;left:84px;white-space:nowrap" class="ft70">paratory or auxiliary character; </p>
<p style="position:absolute;top:392px;left:98px;white-space:nowrap" class="ft70">(f) the maintenance of a fixed place of </p>
<p style="position:absolute;top:412px;left:83px;white-space:nowrap" class="ft70">business solely for any combination of activi�</p>
<p style="position:absolute;top:431px;left:82px;white-space:nowrap" class="ft70">ties mentioned in sub-paragraphs (a) to (e), </p>
<p style="position:absolute;top:451px;left:83px;white-space:nowrap" class="ft70">provided that the overall activity of the fixed </p>
<p style="position:absolute;top:471px;left:83px;white-space:nowrap" class="ft70">place of business resulting from this combi�</p>
<p style="position:absolute;top:490px;left:83px;white-space:nowrap" class="ft70">nation is of a preparatory or auxiliary charac�</p>
<p style="position:absolute;top:511px;left:82px;white-space:nowrap" class="ft70">ter. </p>
<p style="position:absolute;top:550px;left:97px;white-space:nowrap" class="ft70">(5) Notwithstanding the provisions of </p>
<p style="position:absolute;top:569px;left:83px;white-space:nowrap" class="ft70">paragraphs (1) and (2), where a person </p>
<p style="position:absolute;top:589px;left:82px;white-space:nowrap" class="ft70">other than an agent of an independent status </p>
<p style="position:absolute;top:609px;left:83px;white-space:nowrap" class="ft76">to whom paragraph (6) applies is acting on <br/>behalf of an enterprise and has, and habitual�</p>
<p style="position:absolute;top:648px;left:82px;white-space:nowrap" class="ft70">ly exercises, in a Contracting State an author�</p>
<p style="position:absolute;top:668px;left:82px;white-space:nowrap" class="ft70">ity to conclude contracts in the name of the </p>
<p style="position:absolute;top:688px;left:82px;white-space:nowrap" class="ft70">enterprise, that enterprise shall be deemed to </p>
<p style="position:absolute;top:707px;left:82px;white-space:nowrap" class="ft70">have a permanent establishment in that State </p>
<p style="position:absolute;top:727px;left:82px;white-space:nowrap" class="ft70">in respect of any activities which that person </p>
<p style="position:absolute;top:747px;left:82px;white-space:nowrap" class="ft70">undertakes for the enterprise, unless the ac�</p>
<p style="position:absolute;top:766px;left:82px;white-space:nowrap" class="ft70">tivities of such person are limited to those </p>
<p style="position:absolute;top:786px;left:82px;white-space:nowrap" class="ft70">mentioned in paragraph (4) which, if exer�</p>
<p style="position:absolute;top:806px;left:81px;white-space:nowrap" class="ft70">cised through a fixed place of business, would </p>
<p style="position:absolute;top:825px;left:82px;white-space:nowrap" class="ft70">not make this fixed place of business a per�</p>
<p style="position:absolute;top:845px;left:82px;white-space:nowrap" class="ft70">manent establishment under the provisions </p>
<p style="position:absolute;top:865px;left:81px;white-space:nowrap" class="ft70">of that paragraph. </p>
<p style="position:absolute;top:884px;left:97px;white-space:nowrap" class="ft70">(6) An en terprise shall not be deemed to </p>
<p style="position:absolute;top:904px;left:82px;white-space:nowrap" class="ft70">have a permanent establishment in a Con�</p>
<p style="position:absolute;top:924px;left:82px;white-space:nowrap" class="ft70">tracting State merely because it carries on </p>
<p style="position:absolute;top:943px;left:82px;white-space:nowrap" class="ft70">business in that State through a broker, gen�</p>
<p style="position:absolute;top:963px;left:81px;white-space:nowrap" class="ft70">eral commission agent or any other agent of </p>
<p style="position:absolute;top:983px;left:81px;white-space:nowrap" class="ft70">an independent status, provided that such </p>
<p style="position:absolute;top:1002px;left:81px;white-space:nowrap" class="ft70">persons are acting in the ordinary course of </p>
<p style="position:absolute;top:1021px;left:82px;white-space:nowrap" class="ft70">their business. </p>
<p style="position:absolute;top:1042px;left:96px;white-space:nowrap" class="ft70">(7) The fact that a company which is a </p>
<p style="position:absolute;top:1061px;left:81px;white-space:nowrap" class="ft70">resident of a Contracting State controls or is </p>
<p style="position:absolute;top:1081px;left:81px;white-space:nowrap" class="ft70">controlled by a c ompany which is a resident </p>
<p style="position:absolute;top:97px;left:459px;white-space:nowrap" class="ft70">rulager uteslutande f�r lagring, utst�llning </p>
<p style="position:absolute;top:116px;left:458px;white-space:nowrap" class="ft70">eller utl�mnande, </p>
<p style="position:absolute;top:156px;left:475px;white-space:nowrap" class="ft70">c) innehavet av ett f�retaget tillh�rigt va�</p>
<p style="position:absolute;top:176px;left:459px;white-space:nowrap" class="ft70">rulager uteslutande f�r bearbetning eller f�r�</p>
<p style="position:absolute;top:195px;left:458px;white-space:nowrap" class="ft70">�dling genom annat f�retags f�rsorg, </p>
<p style="position:absolute;top:235px;left:475px;white-space:nowrap" class="ft70">d) innehavet av stadigvarande plats f�r af�</p>
<p style="position:absolute;top:254px;left:458px;white-space:nowrap" class="ft70">f�rsverksamhet uteslutande f�r ink�p av </p>
<p style="position:absolute;top:274px;left:459px;white-space:nowrap" class="ft70">varor eller inh�mtande av upplysningar f�r </p>
<p style="position:absolute;top:294px;left:459px;white-space:nowrap" class="ft70">f�retaget, </p>
<p style="position:absolute;top:314px;left:474px;white-space:nowrap" class="ft70">e) innehavet av stadigvarande plats f�r af�</p>
<p style="position:absolute;top:333px;left:458px;white-space:nowrap" class="ft70">f�rsverksamhet uteslutande f�r att f�r f�reta�</p>
<p style="position:absolute;top:353px;left:458px;white-space:nowrap" class="ft70">get bedriva annan verksamhet av f�rbere�</p>
<p style="position:absolute;top:372px;left:458px;white-space:nowrap" class="ft70">dande eller bitr�dande art, </p>
<p style="position:absolute;top:392px;left:474px;white-space:nowrap" class="ft70">f) innehavet av stadigvarande plats f�r af�</p>
<p style="position:absolute;top:412px;left:458px;white-space:nowrap" class="ft70">f�rsverksamhet uteslutande f�r att kombine�</p>
<p style="position:absolute;top:431px;left:458px;white-space:nowrap" class="ft70">ra verksamheter som anges i punkt erna a) </p>
<p style="position:absolute;top:451px;left:457px;white-space:nowrap" class="ft70">e), under f�ruts�ttning att hela den verksam�</p>
<p style="position:absolute;top:471px;left:458px;white-space:nowrap" class="ft70">het som bedrivs fr�n den stadigvarande plat�</p>
<p style="position:absolute;top:490px;left:457px;white-space:nowrap" class="ft70">sen f�r afi�rsverksamhet p� grund av denna </p>
<p style="position:absolute;top:510px;left:458px;white-space:nowrap" class="ft70">kombination �r av f�rberedande eller bitr�</p>
<p style="position:absolute;top:530px;left:457px;white-space:nowrap" class="ft70">dande art. </p>
<p style="position:absolute;top:550px;left:474px;white-space:nowrap" class="ft70">5. Om person, som inte �r s�dan oberoen�</p>
<p style="position:absolute;top:569px;left:457px;white-space:nowrap" class="ft70">de representant p� vilken pu nkt 6 till�mpas, </p>
<p style="position:absolute;top:589px;left:457px;white-space:nowrap" class="ft70">�r verksam f�r ett f�retag samt i en avtalsslu�</p>
<p style="position:absolute;top:609px;left:457px;white-space:nowrap" class="ft70">tande stat har och d�r regelm�ssigt anv�nder </p>
<p style="position:absolute;top:629px;left:457px;white-space:nowrap" class="ft70">fullmakt att sluta avtal i f�retagets namn, </p>
<p style="position:absolute;top:649px;left:457px;white-space:nowrap" class="ft70">anses detta f�retag utan hinder av best�m�</p>
<p style="position:absolute;top:668px;left:457px;white-space:nowrap" class="ft70">melserna i punkterna 1 och 2 - ha fast drift�</p>
<p style="position:absolute;top:688px;left:457px;white-space:nowrap" class="ft70">st�lle i denna stat i fr�ga om vaije verksam�</p>
<p style="position:absolute;top:707px;left:457px;white-space:nowrap" class="ft70">het som denna person bedriver f�r f�retaget. </p>
<p style="position:absolute;top:727px;left:457px;white-space:nowrap" class="ft70">Detta g�ller dock inte, om den verksamhet </p>
<p style="position:absolute;top:747px;left:456px;white-space:nowrap" class="ft70">som denna person bedriver �r begr�nsad till </p>
<p style="position:absolute;top:767px;left:456px;white-space:nowrap" class="ft70">s�dan som anges i punkt 4 och som - om </p>
<p style="position:absolute;top:786px;left:457px;white-space:nowrap" class="ft70">den bedrevs fr�n en stadigvarande plats f�r </p>
<p style="position:absolute;top:806px;left:456px;white-space:nowrap" class="ft70">afi�rsverksamhet - inte skulle g�ra denna </p>
<p style="position:absolute;top:825px;left:456px;white-space:nowrap" class="ft70">stadigvarande plats f�r afi�rsverksamhet till </p>
<p style="position:absolute;top:845px;left:456px;white-space:nowrap" class="ft76">fast driftst�lle enligt best�mmelserna i <br/>n�mnda punkt. </p>
<p style="position:absolute;top:884px;left:472px;white-space:nowrap" class="ft70">6. F�retag anses inte ha fast driftst�lle i en </p>
<p style="position:absolute;top:904px;left:456px;white-space:nowrap" class="ft70">avtalsslutande stat endast p� den grund att </p>
<p style="position:absolute;top:924px;left:456px;white-space:nowrap" class="ft70">f�retaget bedriver afi�rsverksamhet i denna </p>
<p style="position:absolute;top:943px;left:456px;white-space:nowrap" class="ft70">stat genom f�rmedling av m�klare, kommis-</p>
<p style="position:absolute;top:963px;left:456px;white-space:nowrap" class="ft70">sion�r eller annan oberoende representant, </p>
<p style="position:absolute;top:983px;left:456px;white-space:nowrap" class="ft70">under f�ruts�ttning att s�dan person d�rvid </p>
<p style="position:absolute;top:1002px;left:456px;white-space:nowrap" class="ft70">bedriver sin sedvanliga afi�rsverksamhet. </p>
<p style="position:absolute;top:1042px;left:472px;white-space:nowrap" class="ft70">7. Den omst�ndigheten att ett bolag med </p>
<p style="position:absolute;top:1061px;left:456px;white-space:nowrap" class="ft70">hemvist i en avtalsslutande stat kontrollerar </p>
<p style="position:absolute;top:1081px;left:455px;white-space:nowrap" class="ft70">eller kontrolleras av ett bolag med hemvist i </p>
<p style="position:absolute;top:1112px;left:768px;white-space:nowrap" class="ft72"><b>23 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft73">�</p>
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<p style="position:absolute;top:70px;left:84px;white-space:nowrap" class="ft80">SFS 1992; 17 </p>
<p style="position:absolute;top:112px;left:85px;white-space:nowrap" class="ft80">of the other Contracting State, or which car�</p>
<p style="position:absolute;top:131px;left:86px;white-space:nowrap" class="ft80">ries on business in that other State (whether </p>
<p style="position:absolute;top:151px;left:86px;white-space:nowrap" class="ft80">through a permanent establishment or other�</p>
<p style="position:absolute;top:170px;left:86px;white-space:nowrap" class="ft80">wise), shall not of itself constitute either com�</p>
<p style="position:absolute;top:190px;left:86px;white-space:nowrap" class="ft80">pany a permanent establishment of the other. </p>
<p style="position:absolute;top:109px;left:458px;white-space:nowrap" class="ft80">den andra avtalsslutande staten eller ett bolag </p>
<p style="position:absolute;top:129px;left:457px;white-space:nowrap" class="ft80">som bedriver afiarsverksamhet i denna andra </p>
<p style="position:absolute;top:148px;left:457px;white-space:nowrap" class="ft80">stat (antingen fr�n fast driftst�lle eller p� an�</p>
<p style="position:absolute;top:168px;left:458px;white-space:nowrap" class="ft80">nat s�tt), medf�r inte i och f�r sig att n�got-</p>
<p style="position:absolute;top:187px;left:457px;white-space:nowrap" class="ft85">dera bolaget utg�r fast driftst�lle f�r det an�<br/>dra. </p>
<p style="position:absolute;top:253px;left:85px;white-space:nowrap" class="ft86">CHAPTER III <br/>TAXATION OF INCOME </p>
<p style="position:absolute;top:300px;left:86px;white-space:nowrap" class="ft86">Artide 6 <br/><i>Income from immovable property </i></p>
<p style="position:absolute;top:346px;left:102px;white-space:nowrap" class="ft80">(1) Income derived by a resident of a Con�</p>
<p style="position:absolute;top:366px;left:86px;white-space:nowrap" class="ft80">tracting State from immovable property (in�</p>
<p style="position:absolute;top:385px;left:86px;white-space:nowrap" class="ft80">cluding income from agriculture or forestry) </p>
<p style="position:absolute;top:404px;left:86px;white-space:nowrap" class="ft80">situated in the other Contracting State may </p>
<p style="position:absolute;top:424px;left:86px;white-space:nowrap" class="ft80">be taxed in that other State. </p>
<p style="position:absolute;top:443px;left:102px;white-space:nowrap" class="ft80">(2) The term "immovable property" shall </p>
<p style="position:absolute;top:463px;left:86px;white-space:nowrap" class="ft80">have the meaning which it has under the law </p>
<p style="position:absolute;top:483px;left:86px;white-space:nowrap" class="ft80">of the Contracting State in which the proper�</p>
<p style="position:absolute;top:502px;left:86px;white-space:nowrap" class="ft80">ty in question is situated. The term shall in </p>
<p style="position:absolute;top:521px;left:85px;white-space:nowrap" class="ft80">any case include property accessory to im�</p>
<p style="position:absolute;top:541px;left:86px;white-space:nowrap" class="ft80">movable property, livestock an d equipment </p>
<p style="position:absolute;top:560px;left:86px;white-space:nowrap" class="ft80">used in agriculture and forestry, rights to </p>
<p style="position:absolute;top:580px;left:86px;white-space:nowrap" class="ft80">which the provisions of general law respect�</p>
<p style="position:absolute;top:599px;left:85px;white-space:nowrap" class="ft80">ing landed property apply, buildings, usu�</p>
<p style="position:absolute;top:619px;left:85px;white-space:nowrap" class="ft80">fruct of immovable property and rights to </p>
<p style="position:absolute;top:638px;left:86px;white-space:nowrap" class="ft80">variable or fixed payments as consideration </p>
<p style="position:absolute;top:658px;left:85px;white-space:nowrap" class="ft80">for the working of, or the right to work, min�</p>
<p style="position:absolute;top:677px;left:85px;white-space:nowrap" class="ft80">eral deposits, sources and other natural re�</p>
<p style="position:absolute;top:697px;left:85px;white-space:nowrap" class="ft80">sources; ships, boats and aircraft shall not be </p>
<p style="position:absolute;top:716px;left:86px;white-space:nowrap" class="ft80">regarded as immovable property. </p>
<p style="position:absolute;top:736px;left:102px;white-space:nowrap" class="ft80">(3) The provisions of paragraph (1) shall </p>
<p style="position:absolute;top:755px;left:85px;white-space:nowrap" class="ft80">apply to income derived from the direct use, </p>
<p style="position:absolute;top:775px;left:85px;white-space:nowrap" class="ft80">letting, or use in any other form of immov�</p>
<p style="position:absolute;top:794px;left:85px;white-space:nowrap" class="ft80">able property. </p>
<p style="position:absolute;top:813px;left:101px;white-space:nowrap" class="ft80">(4) The provisions of paragraphs (1) and </p>
<p style="position:absolute;top:833px;left:85px;white-space:nowrap" class="ft80">(3) shall also apply to the income from im�</p>
<p style="position:absolute;top:853px;left:86px;white-space:nowrap" class="ft80">movable property of an enterprise and to in�</p>
<p style="position:absolute;top:872px;left:85px;white-space:nowrap" class="ft80">come from immovable property used for the </p>
<p style="position:absolute;top:892px;left:86px;white-space:nowrap" class="ft80">performance of independent personal ser�</p>
<p style="position:absolute;top:910px;left:86px;white-space:nowrap" class="ft80">vices. </p>
<p style="position:absolute;top:250px;left:458px;white-space:nowrap" class="ft80">KAPITEL III </p>
<p style="position:absolute;top:273px;left:457px;white-space:nowrap" class="ft87">BESKATTNING AV INKOMST <br/>Artikel 6 </p>
<p style="position:absolute;top:320px;left:458px;white-space:nowrap" class="ft81"><i>Inkomst av fast egendom </i></p>
<p style="position:absolute;top:344px;left:473px;white-space:nowrap" class="ft80">1. Inkomst, som person med hemvist i en </p>
<p style="position:absolute;top:363px;left:457px;white-space:nowrap" class="ft80">avtalsslutande stat f�rv�rvar av fast egendom </p>
<p style="position:absolute;top:383px;left:457px;white-space:nowrap" class="ft80">(d�ri inbegripen inkomst av lantbruk eller </p>
<p style="position:absolute;top:402px;left:457px;white-space:nowrap" class="ft80">skogsbruk) bel�gen i den andra avtalsslu�</p>
<p style="position:absolute;top:422px;left:457px;white-space:nowrap" class="ft80">tande staten, f�r beskattas i denna andra stat. </p>
<p style="position:absolute;top:442px;left:473px;white-space:nowrap" class="ft80">2. Uttrycket "fast egendom" har den bety�</p>
<p style="position:absolute;top:461px;left:457px;white-space:nowrap" class="ft80">delse som uttrycket har enligt lagstiftningen i </p>
<p style="position:absolute;top:481px;left:457px;white-space:nowrap" class="ft80">den avtalsslutande stat d�r egendomen �r be�</p>
<p style="position:absolute;top:501px;left:457px;white-space:nowrap" class="ft80">l�gen. Uttrycket inbegriper dock alltid tillbe�</p>
<p style="position:absolute;top:520px;left:457px;white-space:nowrap" class="ft80">h�r till,fast egendom, levande och d�da in�</p>
<p style="position:absolute;top:540px;left:458px;white-space:nowrap" class="ft80">ventarier i lantb ruk och skogsbruk, r�ttighe�</p>
<p style="position:absolute;top:559px;left:457px;white-space:nowrap" class="ft80">ter p� vilka best�mmelserna i privatr�tten </p>
<p style="position:absolute;top:579px;left:457px;white-space:nowrap" class="ft80">om fast egendom till�mpas, byggnader, nytt�</p>
<p style="position:absolute;top:598px;left:457px;white-space:nowrap" class="ft80">jander�tt till fast egendom samt r�tt till f�r�</p>
<p style="position:absolute;top:618px;left:457px;white-space:nowrap" class="ft80">�nderliga eller fasta ers�ttningar f�r nyttjan�</p>
<p style="position:absolute;top:638px;left:457px;white-space:nowrap" class="ft80">det av eller r�tten att nyttja mineralf�re�</p>
<p style="position:absolute;top:657px;left:457px;white-space:nowrap" class="ft80">komst, k�lla eller annan naturtillg�ng. Skepp, </p>
<p style="position:absolute;top:677px;left:458px;white-space:nowrap" class="ft80">b�tar och luftfartyg anses inte vara fast egen�</p>
<p style="position:absolute;top:696px;left:457px;white-space:nowrap" class="ft80">dom. </p>
<p style="position:absolute;top:735px;left:473px;white-space:nowrap" class="ft80">3. Best�mmelserna i punkt I till�mpas p� </p>
<p style="position:absolute;top:755px;left:457px;white-space:nowrap" class="ft80">inkomst som f�rv�rvas genom omedelbart </p>
<p style="position:absolute;top:775px;left:457px;white-space:nowrap" class="ft80">brukande, genom uthyrning eller annan an�</p>
<p style="position:absolute;top:794px;left:457px;white-space:nowrap" class="ft80">v�ndning av fast egendom. </p>
<p style="position:absolute;top:813px;left:473px;white-space:nowrap" class="ft80">4. Best�mmelserna i punkterna 1 och 3 </p>
<p style="position:absolute;top:833px;left:457px;white-space:nowrap" class="ft80">till�mpas �ven p� inkomst av fast egendom </p>
<p style="position:absolute;top:853px;left:457px;white-space:nowrap" class="ft80">som tillh�r f�retag och p� inkomst av fast </p>
<p style="position:absolute;top:872px;left:457px;white-space:nowrap" class="ft80">egendom som anv�nds vid sj�lvst�ndig yr�</p>
<p style="position:absolute;top:892px;left:457px;white-space:nowrap" class="ft80">kesut�vning. </p>
<p style="position:absolute;top:960px;left:87px;white-space:nowrap" class="ft88"><i>Artide 7 <br/>Business profits </i></p>
<p style="position:absolute;top:1008px;left:103px;white-space:nowrap" class="ft80">(1) The profits of an enterprise of a Con�</p>
<p style="position:absolute;top:1027px;left:87px;white-space:nowrap" class="ft80">tracting State shall be taxable only in that </p>
<p style="position:absolute;top:1046px;left:86px;white-space:nowrap" class="ft80">State unless the enterprise carries on business </p>
<p style="position:absolute;top:1066px;left:87px;white-space:nowrap" class="ft80">in the other Contracting State through a per-</p>
<p style="position:absolute;top:961px;left:458px;white-space:nowrap" class="ft80">Artikel 7 </p>
<p style="position:absolute;top:985px;left:459px;white-space:nowrap" class="ft81"><i>Inkomst av r�relse </i></p>
<p style="position:absolute;top:1009px;left:475px;white-space:nowrap" class="ft80">1. Inkomst av r�relse, som f�retag i en </p>
<p style="position:absolute;top:1028px;left:458px;white-space:nowrap" class="ft80">avtalsslutande stat f�rv�rvar, beskattas en�</p>
<p style="position:absolute;top:1047px;left:458px;white-space:nowrap" class="ft80">dast i denna stat, s�vida inte f�retaget be�</p>
<p style="position:absolute;top:1067px;left:458px;white-space:nowrap" class="ft80">driver r�relse i den andr a avtalsslutande stat-</p>
<p style="position:absolute;top:1121px;left:87px;white-space:nowrap" class="ft82"><b>24 </b></p>
<p style="position:absolute;top:1228px;left:446px;white-space:nowrap" class="ft83"><b>/ </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft84">�</p>
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<p style="position:absolute;top:53px;left:670px;white-space:nowrap" class="ft90">SFS 1992:17 </p>
<p style="position:absolute;top:811px;left:26px;white-space:nowrap" class="ft91">slfi </p>
<p style="position:absolute;top:93px;left:78px;white-space:nowrap" class="ft90">manent establishment situated therein. If the </p>
<p style="position:absolute;top:112px;left:77px;white-space:nowrap" class="ft90">enterprise carries on business as aforesaid, </p>
<p style="position:absolute;top:132px;left:78px;white-space:nowrap" class="ft90">the profits of the enterprise may be taxed in </p>
<p style="position:absolute;top:152px;left:78px;white-space:nowrap" class="ft90">the other State but only so much of them as is </p>
<p style="position:absolute;top:172px;left:77px;white-space:nowrap" class="ft90">attributable to that permanent establish�</p>
<p style="position:absolute;top:193px;left:78px;white-space:nowrap" class="ft90">ment. </p>
<p style="position:absolute;top:211px;left:93px;white-space:nowrap" class="ft90">(2) Subject to the provisions of paragraph </p>
<p style="position:absolute;top:231px;left:77px;white-space:nowrap" class="ft90">(3), where an enterprise of a Contracting </p>
<p style="position:absolute;top:250px;left:77px;white-space:nowrap" class="ft90">State carries on business in the other Con�</p>
<p style="position:absolute;top:270px;left:78px;white-space:nowrap" class="ft90">tracting State through a permanent establish�</p>
<p style="position:absolute;top:290px;left:78px;white-space:nowrap" class="ft90">ment situated therein, there shall in each </p>
<p style="position:absolute;top:309px;left:77px;white-space:nowrap" class="ft90">Contracting State be attributed to that per�</p>
<p style="position:absolute;top:329px;left:78px;white-space:nowrap" class="ft90">manent establishment the profits which it </p>
<p style="position:absolute;top:349px;left:78px;white-space:nowrap" class="ft90">might be expected to make if it were a dis�</p>
<p style="position:absolute;top:369px;left:78px;white-space:nowrap" class="ft90">tinct and separate enterprise engaged in the </p>
<p style="position:absolute;top:389px;left:77px;white-space:nowrap" class="ft90">same or similar activities under the same or </p>
<p style="position:absolute;top:408px;left:76px;white-space:nowrap" class="ft90">similar conditions and dealing wholly inde�</p>
<p style="position:absolute;top:428px;left:77px;white-space:nowrap" class="ft90">pendently with the enterprise of which it is a </p>
<p style="position:absolute;top:448px;left:78px;white-space:nowrap" class="ft90">permanent establishment. </p>
<p style="position:absolute;top:467px;left:93px;white-space:nowrap" class="ft90">(3) In the determination of the profits of a </p>
<p style="position:absolute;top:487px;left:78px;white-space:nowrap" class="ft90">permanent establishment, there shall be al�</p>
<p style="position:absolute;top:507px;left:77px;white-space:nowrap" class="ft90">lowed as deductions expenses which are in�</p>
<p style="position:absolute;top:526px;left:77px;white-space:nowrap" class="ft90">curred for the purposes of the permanent es�</p>
<p style="position:absolute;top:546px;left:78px;white-space:nowrap" class="ft90">tablishment, including executive and general </p>
<p style="position:absolute;top:566px;left:77px;white-space:nowrap" class="ft90">administrative expenses so incurred, whether </p>
<p style="position:absolute;top:586px;left:78px;white-space:nowrap" class="ft90">in the' State in which the permanent estab�</p>
<p style="position:absolute;top:605px;left:77px;white-space:nowrap" class="ft90">lishment is situated or elsewhere. </p>
<p style="position:absolute;top:625px;left:93px;white-space:nowrap" class="ft90">(4) No profits shall be attributed to a per�</p>
<p style="position:absolute;top:645px;left:78px;white-space:nowrap" class="ft90">manent establishment by reason of the mere </p>
<p style="position:absolute;top:664px;left:78px;white-space:nowrap" class="ft90">purchase by that permanent establishment of </p>
<p style="position:absolute;top:684px;left:77px;white-space:nowrap" class="ft90">goods or merchandise for the enterprise. </p>
<p style="position:absolute;top:704px;left:93px;white-space:nowrap" class="ft90">(5) For the purposes of the preceding para�</p>
<p style="position:absolute;top:723px;left:77px;white-space:nowrap" class="ft90">graphs, the profits to be attributed to the </p>
<p style="position:absolute;top:743px;left:77px;white-space:nowrap" class="ft90">permanent establishment shall be deter�</p>
<p style="position:absolute;top:763px;left:77px;white-space:nowrap" class="ft90">mined by the same method year by year un�</p>
<p style="position:absolute;top:783px;left:77px;white-space:nowrap" class="ft90">less there is good and sufilcient reason to the </p>
<p style="position:absolute;top:802px;left:77px;white-space:nowrap" class="ft90">contrary. </p>
<p style="position:absolute;top:822px;left:92px;white-space:nowrap" class="ft90">(6) Where profits include items of income </p>
<p style="position:absolute;top:842px;left:77px;white-space:nowrap" class="ft90">which are dealt with separately in other Arti�</p>
<p style="position:absolute;top:862px;left:77px;white-space:nowrap" class="ft90">cles of th is Convention, then the provisions </p>
<p style="position:absolute;top:881px;left:77px;white-space:nowrap" class="ft90">of those Articles shall not be affected by the </p>
<p style="position:absolute;top:901px;left:77px;white-space:nowrap" class="ft90">provisions of this Article. </p>
<p style="position:absolute;top:94px;left:453px;white-space:nowrap" class="ft90">en fr�n d�r bel�get fast driftst�lle. Om f�reta�</p>
<p style="position:absolute;top:113px;left:453px;white-space:nowrap" class="ft90">get b edriver r�relse p� nyss angivet s� tt, f�r </p>
<p style="position:absolute;top:133px;left:453px;white-space:nowrap" class="ft90">foretagets inkomst beskattas i den andra stat�</p>
<p style="position:absolute;top:152px;left:453px;white-space:nowrap" class="ft90">en, men endast s� stor del av den som �r </p>
<p style="position:absolute;top:172px;left:453px;white-space:nowrap" class="ft90">h�nforlig till det fasta driftst�llet. </p>
<p style="position:absolute;top:211px;left:469px;white-space:nowrap" class="ft90">2. Om foretag i en avtalsslutande stat be�</p>
<p style="position:absolute;top:231px;left:453px;white-space:nowrap" class="ft90">driver r�relse i den andra avtalsslutande stat�</p>
<p style="position:absolute;top:251px;left:453px;white-space:nowrap" class="ft90">en fr�n d�r bel�get fast driftst�lle, h�nf�rs, </p>
<p style="position:absolute;top:271px;left:453px;white-space:nowrap" class="ft90">om inte best�mmelserna i punkt 3 f�ranleder </p>
<p style="position:absolute;top:290px;left:453px;white-space:nowrap" class="ft90">annat, i var dera avtalsslutande staten till det </p>
<p style="position:absolute;top:310px;left:453px;white-space:nowrap" class="ft90">fasta driftst�llet den inkomst som det kan </p>
<p style="position:absolute;top:330px;left:452px;white-space:nowrap" class="ft90">antas att driftst�llet skulle ha f�rv�rvat, om </p>
<p style="position:absolute;top:349px;left:453px;white-space:nowrap" class="ft90">det varit ett frist�ende f�retag, som bedrivit </p>
<p style="position:absolute;top:369px;left:453px;white-space:nowrap" class="ft90">verksamhet av samma eller liknande slag un�</p>
<p style="position:absolute;top:389px;left:453px;white-space:nowrap" class="ft90">der samma eller liknande villkor och sj�lv�</p>
<p style="position:absolute;top:408px;left:452px;white-space:nowrap" class="ft90">st�ndigt avslutat aff�rer med det f�retag till </p>
<p style="position:absolute;top:428px;left:453px;white-space:nowrap" class="ft90">vilket driftst�llet h�r. </p>
<p style="position:absolute;top:467px;left:469px;white-space:nowrap" class="ft90">3. Vid best�mmandet av fast driftst�lles </p>
<p style="position:absolute;top:487px;left:453px;white-space:nowrap" class="ft90">inkomst medges avdrag f�r utgifter som upp�</p>
<p style="position:absolute;top:507px;left:453px;white-space:nowrap" class="ft90">kommit f�r det fasta driftst�llet, h�runder </p>
<p style="position:absolute;top:526px;left:453px;white-space:nowrap" class="ft90">inbegripna utgifter f�r f�retagets ledning och </p>
<p style="position:absolute;top:546px;left:453px;white-space:nowrap" class="ft90">allm�nna f�rvaltning, oavsett om utgifterna </p>
<p style="position:absolute;top:566px;left:453px;white-space:nowrap" class="ft90">uppkommit i den stat d�r det fasta driftst�llet </p>
<p style="position:absolute;top:586px;left:453px;white-space:nowrap" class="ft90">�r bel�get eller annorst�des. </p>
<p style="position:absolute;top:625px;left:469px;white-space:nowrap" class="ft90">4. Inkomst h�nf�rs inte till fast driftst�lle </p>
<p style="position:absolute;top:645px;left:452px;white-space:nowrap" class="ft90">endast av den anledningen att varor ink�ps </p>
<p style="position:absolute;top:664px;left:452px;white-space:nowrap" class="ft90">genom det fasta driftst�llets f�rsorg f�r f�re�</p>
<p style="position:absolute;top:684px;left:452px;white-space:nowrap" class="ft90">taget. </p>
<p style="position:absolute;top:704px;left:469px;white-space:nowrap" class="ft90">5. Vid till�mpningen av f�reg�ende punk�</p>
<p style="position:absolute;top:723px;left:452px;white-space:nowrap" class="ft90">ter best�ms inkomst som �r h�nf�rlig till det </p>
<p style="position:absolute;top:743px;left:452px;white-space:nowrap" class="ft90">fasta driftst�llet genom samma f�rfarande �r </p>
<p style="position:absolute;top:763px;left:452px;white-space:nowrap" class="ft95">fr�n �r, s�vida inte goda och tillr�ckliga sk�l <br/>f�ranleder annat. </p>
<p style="position:absolute;top:822px;left:468px;white-space:nowrap" class="ft90">6. Ing�r i inkomst av r�relse inkomster </p>
<p style="position:absolute;top:841px;left:452px;white-space:nowrap" class="ft90">som behandlas s�rskilt i andra artiklar av </p>
<p style="position:absolute;top:861px;left:452px;white-space:nowrap" class="ft90">detta avtal, ber�rs best�mmelserna i dessa </p>
<p style="position:absolute;top:881px;left:452px;white-space:nowrap" class="ft90">artiklar inte av reglerna i f�revarande artikel. </p>
<p style="position:absolute;top:944px;left:79px;white-space:nowrap" class="ft96">Artide 8 <br/><i>Shipping and air transport </i></p>
<p style="position:absolute;top:992px;left:94px;white-space:nowrap" class="ft90">(1) Profits from the operation of ships or </p>
<p style="position:absolute;top:1012px;left:79px;white-space:nowrap" class="ft90">aircraft in international traffic shall be tax�</p>
<p style="position:absolute;top:1031px;left:79px;white-space:nowrap" class="ft90">able only in the Contracting State in which </p>
<p style="position:absolute;top:1051px;left:79px;white-space:nowrap" class="ft90">the place of effective management of the en�</p>
<p style="position:absolute;top:1071px;left:79px;white-space:nowrap" class="ft90">terprise is situated. If that State according to </p>
<p style="position:absolute;top:944px;left:453px;white-space:nowrap" class="ft96">Artikel 8 <br/><i>Sj�fart och luftfart </i></p>
<p style="position:absolute;top:990px;left:470px;white-space:nowrap" class="ft90">1. Inkomst genom anv�ndningen av skepp </p>
<p style="position:absolute;top:1010px;left:453px;white-space:nowrap" class="ft90">eller luftfartyg i internationell trafik beskat�</p>
<p style="position:absolute;top:1030px;left:454px;white-space:nowrap" class="ft90">tas endast i de n avtalsslutande stat d�r f�re�</p>
<p style="position:absolute;top:1050px;left:453px;white-space:nowrap" class="ft90">taget har sin verldiga ledning. I fall d� denna </p>
<p style="position:absolute;top:1069px;left:453px;white-space:nowrap" class="ft90">stat p� grund av sin lagstiftning inte kan be-</p>
<p style="position:absolute;top:1112px;left:764px;white-space:nowrap" class="ft93"><b>25 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft94">�</p>
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<p style="position:absolute;top:70px;left:89px;white-space:nowrap" class="ft100">SFS 1992:17 </p>
<p style="position:absolute;top:111px;left:90px;white-space:nowrap" class="ft100">its legislation cannot tax the whole of the </p>
<p style="position:absolute;top:130px;left:90px;white-space:nowrap" class="ft100">income, the income shall be taxable only in </p>
<p style="position:absolute;top:150px;left:90px;white-space:nowrap" class="ft100">the Contracting State of which the enterprise </p>
<p style="position:absolute;top:170px;left:90px;white-space:nowrap" class="ft100">is a resident. </p>
<p style="position:absolute;top:189px;left:106px;white-space:nowrap" class="ft100">(2) If the place of effective management of </p>
<p style="position:absolute;top:208px;left:89px;white-space:nowrap" class="ft100">a shipping enterprise is aboard a ship, then it </p>
<p style="position:absolute;top:228px;left:89px;white-space:nowrap" class="ft100">shall be deemed to be situated in the Con�</p>
<p style="position:absolute;top:247px;left:89px;white-space:nowrap" class="ft100">tracting State in which the home harbour of </p>
<p style="position:absolute;top:267px;left:89px;white-space:nowrap" class="ft100">the ship is situated, or, if there is no such </p>
<p style="position:absolute;top:286px;left:89px;white-space:nowrap" class="ft100">home harbour, in the Contracting State of </p>
<p style="position:absolute;top:306px;left:89px;white-space:nowrap" class="ft100">which the operator of the ship is a resident. </p>
<p style="position:absolute;top:325px;left:105px;white-space:nowrap" class="ft100">(3) With respect to profits derived by the </p>
<p style="position:absolute;top:345px;left:89px;white-space:nowrap" class="ft100">air transport consortium Scandinavian Air�</p>
<p style="position:absolute;top:364px;left:88px;white-space:nowrap" class="ft100">lines System (SAS) the provisions of para�</p>
<p style="position:absolute;top:384px;left:88px;white-space:nowrap" class="ft100">graph (1) shall apply only to such part of the </p>
<p style="position:absolute;top:403px;left:89px;white-space:nowrap" class="ft100">profits as corresponds to the participation </p>
<p style="position:absolute;top:422px;left:89px;white-space:nowrap" class="ft100">held in that consortium by AB Aerotransport </p>
<p style="position:absolute;top:442px;left:89px;white-space:nowrap" class="ft100">(ABA), the Swedish partner of Scandinavian </p>
<p style="position:absolute;top:462px;left:89px;white-space:nowrap" class="ft100">Airlines System. </p>
<p style="position:absolute;top:481px;left:104px;white-space:nowrap" class="ft100">(4) For the purposes of this Article, profits </p>
<p style="position:absolute;top:501px;left:89px;white-space:nowrap" class="ft100">derived from the operation in international </p>
<p style="position:absolute;top:520px;left:89px;white-space:nowrap" class="ft100">traffic of ships and aircraft include profits </p>
<p style="position:absolute;top:540px;left:89px;white-space:nowrap" class="ft100">from the rental on a bareboat basis of ships </p>
<p style="position:absolute;top:559px;left:89px;white-space:nowrap" class="ft100">and aircraft operated in international traffic </p>
<p style="position:absolute;top:579px;left:89px;white-space:nowrap" class="ft100">if such rental profits are incidental to the </p>
<p style="position:absolute;top:598px;left:89px;white-space:nowrap" class="ft100">profits described in paragraph (1). </p>
<p style="position:absolute;top:637px;left:105px;white-space:nowrap" class="ft100">(5) The provisions of paragraph (1) shall </p>
<p style="position:absolute;top:657px;left:89px;white-space:nowrap" class="ft100">also apply to profits from the participation in </p>
<p style="position:absolute;top:676px;left:90px;white-space:nowrap" class="ft100">a pool, a joint business o r an international </p>
<p style="position:absolute;top:696px;left:90px;white-space:nowrap" class="ft100">operating agency. </p>
<p style="position:absolute;top:109px;left:462px;white-space:nowrap" class="ft100">skatta inkomsten i sin helhet, skall inkom�</p>
<p style="position:absolute;top:128px;left:462px;white-space:nowrap" class="ft100">sten beskattas endast i den avtalsslutande </p>
<p style="position:absolute;top:148px;left:462px;white-space:nowrap" class="ft100">stat i vilken f�retaget har hemvist. </p>
<p style="position:absolute;top:187px;left:479px;white-space:nowrap" class="ft100">2. Om f�retag som bedriver sj�fart har sin </p>
<p style="position:absolute;top:206px;left:462px;white-space:nowrap" class="ft100">verkliga ledning ombord p� ett skepp, anses </p>
<p style="position:absolute;top:226px;left:462px;white-space:nowrap" class="ft100">ledningen bel�gen i den avtalsslutande stat </p>
<p style="position:absolute;top:246px;left:462px;white-space:nowrap" class="ft100">d�r skeppet har sin hemmahamn eller, om </p>
<p style="position:absolute;top:265px;left:462px;white-space:nowrap" class="ft100">n�gon s�dan hamn inte finns, i den avtalsslu�</p>
<p style="position:absolute;top:285px;left:462px;white-space:nowrap" class="ft100">tande stat d�r skeppets redare har hemvist. </p>
<p style="position:absolute;top:324px;left:478px;white-space:nowrap" class="ft100">3. Betr�ffande inkomst som f�rv�rvas av </p>
<p style="position:absolute;top:344px;left:462px;white-space:nowrap" class="ft100">luftfartskonsortiet Scandinavian Airlines </p>
<p style="position:absolute;top:363px;left:461px;white-space:nowrap" class="ft100">System (SAS) till�mpas best�mmelserna i </p>
<p style="position:absolute;top:383px;left:462px;white-space:nowrap" class="ft100">punkt 1 endast i fr�ga om d en del av inkom�</p>
<p style="position:absolute;top:402px;left:461px;white-space:nowrap" class="ft100">sten som motsvarar den andel i konsortiet </p>
<p style="position:absolute;top:422px;left:461px;white-space:nowrap" class="ft100">som innehas av AB Aerotransport (ABA), </p>
<p style="position:absolute;top:442px;left:461px;white-space:nowrap" class="ft100">den svenske del�garen i Scandinavian Air�</p>
<p style="position:absolute;top:461px;left:461px;white-space:nowrap" class="ft100">lines System. </p>
<p style="position:absolute;top:480px;left:477px;white-space:nowrap" class="ft100">4. Vid till�mpningen av denna artikel in�</p>
<p style="position:absolute;top:500px;left:461px;white-space:nowrap" class="ft100">nefattas i inkomst, som f�rv�rvas genom an�</p>
<p style="position:absolute;top:520px;left:462px;white-space:nowrap" class="ft100">v�ndningen av skepp eller luftfartyg i inter�</p>
<p style="position:absolute;top:539px;left:461px;white-space:nowrap" class="ft100">nationell trafik, inkomst som f�rv�rvas </p>
<p style="position:absolute;top:559px;left:460px;white-space:nowrap" class="ft100">genom uthyrning av obemannade skepp eller </p>
<p style="position:absolute;top:579px;left:461px;white-space:nowrap" class="ft100">luftfartyg i internationell trafik, om s�dan </p>
<p style="position:absolute;top:598px;left:462px;white-space:nowrap" class="ft100">uthymingsinkomst sammanh�nger med s�</p>
<p style="position:absolute;top:618px;left:461px;white-space:nowrap" class="ft100">dan inkomst som avses i punkt 1. </p>
<p style="position:absolute;top:637px;left:478px;white-space:nowrap" class="ft100">5. Best�mmelserna i punkt 1 till�mpas </p>
<p style="position:absolute;top:657px;left:461px;white-space:nowrap" class="ft100">�ven p� inkomst som f�rv�rvas genom delta�</p>
<p style="position:absolute;top:677px;left:461px;white-space:nowrap" class="ft100">gande i en pool, ett gemensamt f�retag eller </p>
<p style="position:absolute;top:696px;left:461px;white-space:nowrap" class="ft100">en internationell driftsorganisation. </p>
<p style="position:absolute;top:746px;left:90px;white-space:nowrap" class="ft103">Artide 9 <br/><i>Associated enterprises </i></p>
<p style="position:absolute;top:793px;left:106px;white-space:nowrap" class="ft100">(1) Where: </p>
<p style="position:absolute;top:813px;left:106px;white-space:nowrap" class="ft100">(a) an enterprise of a Contracting State </p>
<p style="position:absolute;top:832px;left:90px;white-space:nowrap" class="ft100">participates directly or indirectly in the man�</p>
<p style="position:absolute;top:852px;left:90px;white-space:nowrap" class="ft100">agement, control or capital of an enterprise </p>
<p style="position:absolute;top:871px;left:90px;white-space:nowrap" class="ft100">of the other Contracting State, or </p>
<p style="position:absolute;top:910px;left:106px;white-space:nowrap" class="ft100">(b) the same persons participate directly </p>
<p style="position:absolute;top:929px;left:90px;white-space:nowrap" class="ft100">or indirectly in the management, control or </p>
<p style="position:absolute;top:949px;left:90px;white-space:nowrap" class="ft100">capital of an enterprise of a Contracting State </p>
<p style="position:absolute;top:968px;left:90px;white-space:nowrap" class="ft100">and an enterprise of the other Contracting </p>
<p style="position:absolute;top:987px;left:90px;white-space:nowrap" class="ft100">State, </p>
<p style="position:absolute;top:1027px;left:106px;white-space:nowrap" class="ft100">and in either case conditions are made or </p>
<p style="position:absolute;top:1046px;left:91px;white-space:nowrap" class="ft100">imposed between the two enterprises in the ir </p>
<p style="position:absolute;top:1065px;left:90px;white-space:nowrap" class="ft100">commercial or financial relations which dif-</p>
<p style="position:absolute;top:747px;left:461px;white-space:nowrap" class="ft100">Artikel 9 </p>
<p style="position:absolute;top:771px;left:462px;white-space:nowrap" class="ft101"><i>F�retag med intressegemenskap </i></p>
<p style="position:absolute;top:794px;left:478px;white-space:nowrap" class="ft100">1. Ifall d� </p>
<p style="position:absolute;top:813px;left:477px;white-space:nowrap" class="ft100">a) ett f�retag i en avtalsslutande stat direkt </p>
<p style="position:absolute;top:833px;left:462px;white-space:nowrap" class="ft100">eller indirekt deltar i ledningen eller kontrol�</p>
<p style="position:absolute;top:853px;left:461px;white-space:nowrap" class="ft100">len av ett f�retag i den andra avtalsslutande </p>
<p style="position:absolute;top:872px;left:461px;white-space:nowrap" class="ft100">staten eller �ger del i detta f�retags kapital, </p>
<p style="position:absolute;top:891px;left:461px;white-space:nowrap" class="ft100">eller </p>
<p style="position:absolute;top:911px;left:478px;white-space:nowrap" class="ft100">b) samma personer direkt eller indirekt </p>
<p style="position:absolute;top:930px;left:461px;white-space:nowrap" class="ft100">deltar i ledningen eller kontrollen av s�v�l ett </p>
<p style="position:absolute;top:950px;left:462px;white-space:nowrap" class="ft100">f�retag i en avtalsslutande stat som ett f�re�</p>
<p style="position:absolute;top:970px;left:461px;white-space:nowrap" class="ft100">tag i den andra avtalsslutande staten eller </p>
<p style="position:absolute;top:989px;left:461px;white-space:nowrap" class="ft100">�ger del i b�d a dessa f�retags kapital, iakttas </p>
<p style="position:absolute;top:1008px;left:462px;white-space:nowrap" class="ft100">f�ljande. </p>
<p style="position:absolute;top:1028px;left:477px;white-space:nowrap" class="ft100">Om mellan f�retagen i fr�ga o m handels�</p>
<p style="position:absolute;top:1048px;left:462px;white-space:nowrap" class="ft100">f�rbindelser eller finansiella f�rbindelser av�</p>
<p style="position:absolute;top:1067px;left:461px;white-space:nowrap" class="ft100">talas eller f�reskrivs villkor, som avviker fr�n </p>
<p style="position:absolute;top:1119px;left:92px;white-space:nowrap" class="ft100">26 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft102">�</p>
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<p style="position:absolute;top:56px;left:669px;white-space:nowrap" class="ft110">SFS 1992:17 </p>
<p style="position:absolute;top:96px;left:75px;white-space:nowrap" class="ft110">fer from those which would be made between </p>
<p style="position:absolute;top:115px;left:75px;white-space:nowrap" class="ft110">independent enterprises, then any profits </p>
<p style="position:absolute;top:135px;left:75px;white-space:nowrap" class="ft110">which would, but for those conditions, have </p>
<p style="position:absolute;top:155px;left:75px;white-space:nowrap" class="ft110">accrued to one of the enterprises, but, by </p>
<p style="position:absolute;top:174px;left:75px;white-space:nowrap" class="ft110">reason of those conditions, have not so ac�</p>
<p style="position:absolute;top:194px;left:75px;white-space:nowrap" class="ft110">crued, may be in cluded in the profits of that </p>
<p style="position:absolute;top:214px;left:75px;white-space:nowrap" class="ft110">enterprise and taxed accordingly. It is under�</p>
<p style="position:absolute;top:233px;left:74px;white-space:nowrap" class="ft110">stood, however, that the fact that associated </p>
<p style="position:absolute;top:253px;left:75px;white-space:nowrap" class="ft110">enterprises have concluded arrangements, </p>
<p style="position:absolute;top:273px;left:75px;white-space:nowrap" class="ft110">such as costsha ring arrangements or general </p>
<p style="position:absolute;top:292px;left:74px;white-space:nowrap" class="ft110">services agreements, for or based on the allo�</p>
<p style="position:absolute;top:312px;left:74px;white-space:nowrap" class="ft110">cation of executive, general administrative, </p>
<p style="position:absolute;top:332px;left:75px;white-space:nowrap" class="ft110">technical and commercial expenses, research </p>
<p style="position:absolute;top:352px;left:74px;white-space:nowrap" class="ft110">and development expenses and other similar </p>
<p style="position:absolute;top:371px;left:74px;white-space:nowrap" class="ft115">expenses, is not in itself a condition as meant <br/>in the preceding sentence. </p>
<p style="position:absolute;top:431px;left:89px;white-space:nowrap" class="ft110">(2) Where a Contracting State includes in </p>
<p style="position:absolute;top:451px;left:74px;white-space:nowrap" class="ft110">the profits of an enterprise of that State </p>
<p style="position:absolute;top:470px;left:74px;white-space:nowrap" class="ft110">and taxes accordingly - profits on which an </p>
<p style="position:absolute;top:490px;left:73px;white-space:nowrap" class="ft110">enterprise of the other Contracting State has </p>
<p style="position:absolute;top:510px;left:74px;white-space:nowrap" class="ft110">been charged to tax in that other State and </p>
<p style="position:absolute;top:529px;left:73px;white-space:nowrap" class="ft110">the profits so included are profits which </p>
<p style="position:absolute;top:549px;left:74px;white-space:nowrap" class="ft110">would h ave accrued to the enterprise of the </p>
<p style="position:absolute;top:569px;left:74px;white-space:nowrap" class="ft110">first-mentioned State if the conditions made </p>
<p style="position:absolute;top:588px;left:73px;white-space:nowrap" class="ft110">between th e two enterprises had been those </p>
<p style="position:absolute;top:608px;left:73px;white-space:nowrap" class="ft110">which would have been made between inde�</p>
<p style="position:absolute;top:628px;left:73px;white-space:nowrap" class="ft110">pendent enterprises, then that other State </p>
<p style="position:absolute;top:647px;left:72px;white-space:nowrap" class="ft110">shall make an appropriate adjustment to the </p>
<p style="position:absolute;top:667px;left:72px;white-space:nowrap" class="ft110">amount of the tax charged therein on those </p>
<p style="position:absolute;top:687px;left:73px;white-space:nowrap" class="ft110">profits. In determining such adjustment, due </p>
<p style="position:absolute;top:706px;left:73px;white-space:nowrap" class="ft110">regard shall be had to the other provisions of </p>
<p style="position:absolute;top:726px;left:73px;white-space:nowrap" class="ft110">this Convention and the competent authori�</p>
<p style="position:absolute;top:746px;left:72px;white-space:nowrap" class="ft110">ties of the C ontracting States shall if necess�</p>
<p style="position:absolute;top:765px;left:72px;white-space:nowrap" class="ft110">ary consult each other. </p>
<p style="position:absolute;top:97px;left:450px;white-space:nowrap" class="ft110">dem som skulle ha avtalats mellan av varan�</p>
<p style="position:absolute;top:116px;left:450px;white-space:nowrap" class="ft110">dra oberoende f�retag, f�r all inkomst, som </p>
<p style="position:absolute;top:136px;left:451px;white-space:nowrap" class="ft110">utan s�dana villkor skulle ha tillkommit det </p>
<p style="position:absolute;top:156px;left:450px;white-space:nowrap" class="ft110">ena f�retaget men som p� grund av villkoren </p>
<p style="position:absolute;top:175px;left:451px;white-space:nowrap" class="ft110">i fr�ga inte tillkommit detta f�retag, inr�knas </p>
<p style="position:absolute;top:195px;left:450px;white-space:nowrap" class="ft110">i detta f�retags inkomst och beskattas i �ver�</p>
<p style="position:absolute;top:215px;left:450px;white-space:nowrap" class="ft110">ensst�mmelse d�rmed. Det r�der emellertid </p>
<p style="position:absolute;top:235px;left:450px;white-space:nowrap" class="ft110">enighet om att det f�rh�llandet att f�retag </p>
<p style="position:absolute;top:254px;left:450px;white-space:nowrap" class="ft110">med intressegemenskap har ing�tt avtal, s�</p>
<p style="position:absolute;top:274px;left:450px;white-space:nowrap" class="ft110">som avtal om kostnadsf�rdelning eller all�</p>
<p style="position:absolute;top:294px;left:450px;white-space:nowrap" class="ft110">m�nna serviceavtal, avseende eller baserade </p>
<p style="position:absolute;top:313px;left:450px;white-space:nowrap" class="ft110">p� f�rdelningen av kostnaderna f�r f�retags�</p>
<p style="position:absolute;top:333px;left:449px;white-space:nowrap" class="ft110">ledning, allm�n administration, teknik, </p>
<p style="position:absolute;top:353px;left:448px;white-space:nowrap" class="ft110">forskning och utveckling samt kommersiella </p>
<p style="position:absolute;top:373px;left:449px;white-space:nowrap" class="ft110">och andra liknande kostnader, inte i sig utg�r </p>
<p style="position:absolute;top:392px;left:448px;white-space:nowrap" class="ft110">en s�dan f�ruts�ttning som avses i f�re�</p>
<p style="position:absolute;top:412px;left:449px;white-space:nowrap" class="ft110">g�ende mening. </p>
<p style="position:absolute;top:432px;left:465px;white-space:nowrap" class="ft110">2. I fall d� inkomst, f�r vilken ett f�retag i </p>
<p style="position:absolute;top:452px;left:448px;white-space:nowrap" class="ft110">en avtalsslutande stat beskattats i denna stat, </p>
<p style="position:absolute;top:471px;left:448px;white-space:nowrap" class="ft110">�ven inr�knas i inkomsten f�r ett f�retag i </p>
<p style="position:absolute;top:491px;left:448px;white-space:nowrap" class="ft110">den andra avtalsslutande staten och beskattas </p>
<p style="position:absolute;top:511px;left:448px;white-space:nowrap" class="ft110">i �verensst�mmelse d�rmed i denna andra </p>
<p style="position:absolute;top:531px;left:447px;white-space:nowrap" class="ft110">stat samt den s�lunda inr�knade inkomsten </p>
<p style="position:absolute;top:550px;left:447px;white-space:nowrap" class="ft110">�r s�dan som skulle ha tillkommit f�retaget i </p>
<p style="position:absolute;top:570px;left:447px;white-space:nowrap" class="ft110">den f�rstn�mnda staten om de villkor som </p>
<p style="position:absolute;top:590px;left:447px;white-space:nowrap" class="ft110">avtalats mellan f�retagen hade varit s�dana </p>
<p style="position:absolute;top:610px;left:447px;white-space:nowrap" class="ft110">som skulle ha avtalats mellan av varandra </p>
<p style="position:absolute;top:629px;left:447px;white-space:nowrap" class="ft110">oberoende f�retag, skall den andra staten </p>
<p style="position:absolute;top:649px;left:446px;white-space:nowrap" class="ft110">genomf�ra vederb�rlig justering av det skat�</p>
<p style="position:absolute;top:669px;left:447px;white-space:nowrap" class="ft110">tebelopp som p�f�rts f�r inkomsten i d enna </p>
<p style="position:absolute;top:688px;left:447px;white-space:nowrap" class="ft110">stat. Vid s�dan justering iakttas �vriga be�</p>
<p style="position:absolute;top:708px;left:446px;white-space:nowrap" class="ft110">st�mmelser i detta avtal och de beh�riga </p>
<p style="position:absolute;top:728px;left:447px;white-space:nowrap" class="ft110">myndigheterna i de avtalsslutande staterna </p>
<p style="position:absolute;top:747px;left:446px;white-space:nowrap" class="ft110">�verl�gger vid behov med varandra. </p>
<p style="position:absolute;top:1042px;left:20px;white-space:nowrap" class="ft111"><i><b>0 </b></i></p>
<p style="position:absolute;top:810px;left:71px;white-space:nowrap" class="ft112"><i>Artide 10 </i></p>
<p style="position:absolute;top:833px;left:70px;white-space:nowrap" class="ft112"><i>Dividends </i></p>
<p style="position:absolute;top:857px;left:85px;white-space:nowrap" class="ft110">(1) Dividends paid by a company which is </p>
<p style="position:absolute;top:877px;left:69px;white-space:nowrap" class="ft110">a resident of a Contracting State to a resident </p>
<p style="position:absolute;top:896px;left:70px;white-space:nowrap" class="ft110">of the other Contracting State may be taxed </p>
<p style="position:absolute;top:916px;left:70px;white-space:nowrap" class="ft110">in that other State. </p>
<p style="position:absolute;top:936px;left:85px;white-space:nowrap" class="ft110">(2) Such d ividends may also be taxed in </p>
<p style="position:absolute;top:956px;left:70px;white-space:nowrap" class="ft110">the Contracting State of which the company </p>
<p style="position:absolute;top:975px;left:70px;white-space:nowrap" class="ft110">paying the dividends is a resident and ac�</p>
<p style="position:absolute;top:995px;left:70px;white-space:nowrap" class="ft110">cording to the laws of that State, but if the </p>
<p style="position:absolute;top:1015px;left:70px;white-space:nowrap" class="ft110">recipient is the beneficial owner of the divi�</p>
<p style="position:absolute;top:1034px;left:70px;white-space:nowrap" class="ft110">dends the tax so charged shall not exceed 15 </p>
<p style="position:absolute;top:1054px;left:70px;white-space:nowrap" class="ft110">per cent of the gross amount of the divi�</p>
<p style="position:absolute;top:1073px;left:70px;white-space:nowrap" class="ft110">dends. However, if the beneficial owner is a </p>
<p style="position:absolute;top:809px;left:445px;white-space:nowrap" class="ft112"><i>Artikel 10 </i></p>
<p style="position:absolute;top:833px;left:444px;white-space:nowrap" class="ft112"><i>Utdelning </i></p>
<p style="position:absolute;top:857px;left:460px;white-space:nowrap" class="ft110">1. Utdelning fr�n bolag med hemvist i en </p>
<p style="position:absolute;top:876px;left:443px;white-space:nowrap" class="ft115">avtalsslutande stat till person med hemvist i <br/>den andra avtalsslutande staten f�r beskattas </p>
<p style="position:absolute;top:916px;left:444px;white-space:nowrap" class="ft110">i denna andra stat. </p>
<p style="position:absolute;top:935px;left:460px;white-space:nowrap" class="ft110">2. Utdelningen f�r �ven beskattas i den </p>
<p style="position:absolute;top:955px;left:444px;white-space:nowrap" class="ft110">avtalsslutande stat d�r bolaget som betalar </p>
<p style="position:absolute;top:975px;left:444px;white-space:nowrap" class="ft110">utdelningen har hemvist, enligt lagstiftningen </p>
<p style="position:absolute;top:994px;left:444px;white-space:nowrap" class="ft110">i denna stat, men om mottagaren har r�tt till </p>
<p style="position:absolute;top:1014px;left:444px;white-space:nowrap" class="ft110">utdelningen f�r skatten inte �verstiga 15 pro�</p>
<p style="position:absolute;top:1034px;left:443px;white-space:nowrap" class="ft110">cent av utdelningens bruttobelopp. Om emel�</p>
<p style="position:absolute;top:1054px;left:443px;white-space:nowrap" class="ft110">lertid den som har r�tt till utdelningen �r ett </p>
<p style="position:absolute;top:1073px;left:444px;white-space:nowrap" class="ft110">bolag (med undantag f�r handelsbolag) som </p>
<p style="position:absolute;top:1118px;left:756px;white-space:nowrap" class="ft113"><b>27 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft114">�</p>
</div>
<div id="page12-div" style="position:relative;width:817px;height:1262px;">
<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:75px;left:89px;white-space:nowrap" class="ft120">SFS 1992:17 </p>
<p style="position:absolute;top:116px;left:90px;white-space:nowrap" class="ft120">company (other than a partnership) which </p>
<p style="position:absolute;top:135px;left:90px;white-space:nowrap" class="ft120">holds directly at least 25 per cent of the capi�</p>
<p style="position:absolute;top:155px;left:90px;white-space:nowrap" class="ft120">tal of the company paying the dividends the </p>
<p style="position:absolute;top:174px;left:90px;white-space:nowrap" class="ft120">dividends should be exempt from tax in the </p>
<p style="position:absolute;top:193px;left:90px;white-space:nowrap" class="ft120">Contracting State of which the company pay�</p>
<p style="position:absolute;top:213px;left:90px;white-space:nowrap" class="ft120">ing the dividends is a resident. </p>
<p style="position:absolute;top:233px;left:105px;white-space:nowrap" class="ft120">This paragraph shall not afiFect the taxation </p>
<p style="position:absolute;top:252px;left:89px;white-space:nowrap" class="ft120">of the company in respect of the profits out of </p>
<p style="position:absolute;top:272px;left:90px;white-space:nowrap" class="ft120">which the dividends are paid. </p>
<p style="position:absolute;top:291px;left:106px;white-space:nowrap" class="ft120">(3) The term "dividends" as used in this </p>
<p style="position:absolute;top:311px;left:91px;white-space:nowrap" class="ft120">Article means income from shares, "jouis-</p>
<p style="position:absolute;top:331px;left:90px;white-space:nowrap" class="ft120">sance" shares or "jouissance" rights, mining </p>
<p style="position:absolute;top:350px;left:90px;white-space:nowrap" class="ft120">shares, founders' shares or other rights par�</p>
<p style="position:absolute;top:370px;left:91px;white-space:nowrap" class="ft120">ticipating in profits, as well as income from </p>
<p style="position:absolute;top:390px;left:91px;white-space:nowrap" class="ft120">debt-claims participating in profits and in�</p>
<p style="position:absolute;top:409px;left:91px;white-space:nowrap" class="ft120">come from other corporate rights which is </p>
<p style="position:absolute;top:429px;left:91px;white-space:nowrap" class="ft120">subjected to the same taxation treatment as </p>
<p style="position:absolute;top:448px;left:92px;white-space:nowrap" class="ft120">income from shares by the laws of t he State </p>
<p style="position:absolute;top:468px;left:92px;white-space:nowrap" class="ft123">of which th e company making the distribu�<br/>tion is a resident. </p>
<p style="position:absolute;top:507px;left:108px;white-space:nowrap" class="ft120">(4) The provisions of paragraphs (1) and </p>
<p style="position:absolute;top:526px;left:92px;white-space:nowrap" class="ft120">(2) shall not apply if the beneficial owner of </p>
<p style="position:absolute;top:546px;left:92px;white-space:nowrap" class="ft120">the dividends, being a resident of a Contract�</p>
<p style="position:absolute;top:566px;left:93px;white-space:nowrap" class="ft120">ing State, carries on business in the other </p>
<p style="position:absolute;top:585px;left:93px;white-space:nowrap" class="ft120">Contracting State of which the company pay�</p>
<p style="position:absolute;top:605px;left:93px;white-space:nowrap" class="ft120">ing the dividends is a resident, through a </p>
<p style="position:absolute;top:624px;left:93px;white-space:nowrap" class="ft120">permanent establishment situated therein, or </p>
<p style="position:absolute;top:643px;left:93px;white-space:nowrap" class="ft120">performs in that other State independent per�</p>
<p style="position:absolute;top:663px;left:93px;white-space:nowrap" class="ft120">sonal services from a fixed base situated </p>
<p style="position:absolute;top:683px;left:94px;white-space:nowrap" class="ft120">therein, and the holding in respect of which </p>
<p style="position:absolute;top:702px;left:94px;white-space:nowrap" class="ft120">the dividends are paid is effectively connect�</p>
<p style="position:absolute;top:722px;left:94px;white-space:nowrap" class="ft120">ed with such permanent establishment or </p>
<p style="position:absolute;top:741px;left:95px;white-space:nowrap" class="ft120">fixed base. In such case the provisions of </p>
<p style="position:absolute;top:760px;left:95px;white-space:nowrap" class="ft120">Article 7 or Article 14, as the case may be, </p>
<p style="position:absolute;top:780px;left:94px;white-space:nowrap" class="ft120">shall apply. </p>
<p style="position:absolute;top:799px;left:111px;white-space:nowrap" class="ft120">(5) Where a company which is a resident </p>
<p style="position:absolute;top:819px;left:95px;white-space:nowrap" class="ft120">of a Contracting State derives profits or in�</p>
<p style="position:absolute;top:839px;left:95px;white-space:nowrap" class="ft120">come from the other Contracting State, that </p>
<p style="position:absolute;top:858px;left:95px;white-space:nowrap" class="ft120">other State may not impose any tax on the </p>
<p style="position:absolute;top:877px;left:96px;white-space:nowrap" class="ft120">dividends paid by the company, except inso�</p>
<p style="position:absolute;top:897px;left:95px;white-space:nowrap" class="ft120">far as such dividends are paid to a resident of </p>
<p style="position:absolute;top:916px;left:96px;white-space:nowrap" class="ft120">that other State or insofar as the holding in </p>
<p style="position:absolute;top:935px;left:96px;white-space:nowrap" class="ft120">respect of which the dividends are paid is </p>
<p style="position:absolute;top:955px;left:96px;white-space:nowrap" class="ft120">effectively connected with a permanent es�</p>
<p style="position:absolute;top:974px;left:96px;white-space:nowrap" class="ft120">tablishment or a fixed base situated in that </p>
<p style="position:absolute;top:994px;left:96px;white-space:nowrap" class="ft120">other State, nor subject the company's undis�</p>
<p style="position:absolute;top:1013px;left:96px;white-space:nowrap" class="ft120">tributed profits to a tax on the company's </p>
<p style="position:absolute;top:1033px;left:97px;white-space:nowrap" class="ft120">undistributed profits, even if the dividends </p>
<p style="position:absolute;top:1052px;left:97px;white-space:nowrap" class="ft120">paid or the undistributed profits consist </p>
<p style="position:absolute;top:1072px;left:96px;white-space:nowrap" class="ft120">wholly or partly of profits or income arising </p>
<p style="position:absolute;top:1090px;left:96px;white-space:nowrap" class="ft120">in such other State. </p>
<p style="position:absolute;top:114px;left:465px;white-space:nowrap" class="ft120">direkt innehar minst 25 procent av det utbe�</p>
<p style="position:absolute;top:134px;left:465px;white-space:nowrap" class="ft120">talande bolagets kapital skall utdelningen </p>
<p style="position:absolute;top:153px;left:465px;white-space:nowrap" class="ft120">vara undantagen fr�n beskattning i den av�</p>
<p style="position:absolute;top:173px;left:465px;white-space:nowrap" class="ft120">talsslutande stat i vilken det bolag som beta�</p>
<p style="position:absolute;top:192px;left:464px;white-space:nowrap" class="ft120">lar utdelningen har hemvist. </p>
<p style="position:absolute;top:231px;left:481px;white-space:nowrap" class="ft120">Denna punkt ber�r inte bolagets beskatt�</p>
<p style="position:absolute;top:251px;left:465px;white-space:nowrap" class="ft120">ning f�r vinst av vilken utdelningen betalas. </p>
<p style="position:absolute;top:290px;left:481px;white-space:nowrap" class="ft120">3. Med uttrycket "utdelning" f�rst�s i </p>
<p style="position:absolute;top:310px;left:464px;white-space:nowrap" class="ft120">denna artikel inkomst av aktier, andelsbevis </p>
<p style="position:absolute;top:330px;left:464px;white-space:nowrap" class="ft120">eller andra liknande bevis med r�tt till andel i </p>
<p style="position:absolute;top:349px;left:465px;white-space:nowrap" class="ft120">vinst, gruvaktier, stiftarandelar eller andra </p>
<p style="position:absolute;top:369px;left:464px;white-space:nowrap" class="ft120">r�ttigheter med r�tt till andel i vinst, samt </p>
<p style="position:absolute;top:389px;left:464px;white-space:nowrap" class="ft120">inkomst av fordringar som medf�r r�tt till </p>
<p style="position:absolute;top:408px;left:464px;white-space:nowrap" class="ft120">andel i vinst och inkomst av andra andelar i </p>
<p style="position:absolute;top:428px;left:464px;white-space:nowrap" class="ft120">bolag, som enligt lagstiftningen i den stat d�r </p>
<p style="position:absolute;top:448px;left:464px;white-space:nowrap" class="ft120">det utdelande bolaget har hemvist vid be�</p>
<p style="position:absolute;top:467px;left:464px;white-space:nowrap" class="ft120">skattningen behandlas p� samma s�tt som </p>
<p style="position:absolute;top:487px;left:465px;white-space:nowrap" class="ft120">inkomst av aktier. </p>
<p style="position:absolute;top:506px;left:481px;white-space:nowrap" class="ft120">4. Best�mmelserna i punkterna I och 2 </p>
<p style="position:absolute;top:526px;left:465px;white-space:nowrap" class="ft120">till�mpas inte, om den som har r�tt till utdel�</p>
<p style="position:absolute;top:545px;left:465px;white-space:nowrap" class="ft120">ningen har hemvist i en avtalsslutande stat </p>
<p style="position:absolute;top:565px;left:465px;white-space:nowrap" class="ft120">och bedriver r�relse i den andra avtalsslu�</p>
<p style="position:absolute;top:584px;left:465px;white-space:nowrap" class="ft120">tande staten, d�r bolaget som betalar utdel�</p>
<p style="position:absolute;top:604px;left:465px;white-space:nowrap" class="ft120">ningen har hemvist, fr�n d�r bel�get fast </p>
<p style="position:absolute;top:624px;left:465px;white-space:nowrap" class="ft120">driftst�lle eller ut�var sj�lvst�ndig yrkesverk�</p>
<p style="position:absolute;top:643px;left:464px;white-space:nowrap" class="ft120">samhet i denna andra stat fr�n d�r bel�gen </p>
<p style="position:absolute;top:663px;left:465px;white-space:nowrap" class="ft120">stadigvarande anordning, samt den andel p� </p>
<p style="position:absolute;top:682px;left:465px;white-space:nowrap" class="ft120">grund av vilken utdelningen betalas �ger </p>
<p style="position:absolute;top:702px;left:466px;white-space:nowrap" class="ft120">verkligt samband med det fasta driftst�llet </p>
<p style="position:absolute;top:722px;left:465px;white-space:nowrap" class="ft120">eller den stadigvarande anordningen. 1 s�</p>
<p style="position:absolute;top:741px;left:466px;white-space:nowrap" class="ft120">dant fall till�mpas best�mmelserna i artikel 7 </p>
<p style="position:absolute;top:761px;left:466px;white-space:nowrap" class="ft120">respektive artikel 14. </p>
<p style="position:absolute;top:800px;left:482px;white-space:nowrap" class="ft120">5. Om bolag med hemvist i en avtalsslu�</p>
<p style="position:absolute;top:820px;left:466px;white-space:nowrap" class="ft120">tande stat f�rv�rvar inkomst fr�n den andra </p>
<p style="position:absolute;top:839px;left:466px;white-space:nowrap" class="ft120">avtalsslutande staten, f�r denna andra stat </p>
<p style="position:absolute;top:859px;left:466px;white-space:nowrap" class="ft120">inte beskatta utdelning som bolaget betalar, </p>
<p style="position:absolute;top:878px;left:466px;white-space:nowrap" class="ft120">utom i den m�n utdelningen betalas till per�</p>
<p style="position:absolute;top:898px;left:466px;white-space:nowrap" class="ft120">son med hemvist i denna andra stat eller i </p>
<p style="position:absolute;top:917px;left:466px;white-space:nowrap" class="ft120">den m�n den andel p� grund av vilken utdel�</p>
<p style="position:absolute;top:937px;left:467px;white-space:nowrap" class="ft120">ningen betalas �ger verkligt samband med </p>
<p style="position:absolute;top:956px;left:466px;white-space:nowrap" class="ft120">fast driftst�lle eller stadigvarande anordning </p>
<p style="position:absolute;top:976px;left:466px;white-space:nowrap" class="ft120">i denna andra stat, och inte heller beskatta </p>
<p style="position:absolute;top:995px;left:467px;white-space:nowrap" class="ft120">bolagets icke utd elade vinst, �ven om utdel�</p>
<p style="position:absolute;top:1015px;left:467px;white-space:nowrap" class="ft120">ningen eller den icke utdelade vinsten helt </p>
<p style="position:absolute;top:1034px;left:466px;white-space:nowrap" class="ft120">eller delvis utg�rs av inkomst som uppkom�</p>
<p style="position:absolute;top:1054px;left:467px;white-space:nowrap" class="ft120">mit i d enna andra stat. </p>
<p style="position:absolute;top:1123px;left:96px;white-space:nowrap" class="ft121"><b>28 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft122">�</p>
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<p style="position:absolute;top:55px;left:664px;white-space:nowrap" class="ft130">SFS 1992:17 </p>
<p style="position:absolute;top:271px;left:15px;white-space:nowrap" class="ft131"><b>'fa </b></p>
<p style="position:absolute;top:98px;left:72px;white-space:nowrap" class="ft134"><i>Artide 11 <br/>Interest </i></p>
<p style="position:absolute;top:145px;left:86px;white-space:nowrap" class="ft130">(1) Interest arising in a Contracting State </p>
<p style="position:absolute;top:165px;left:71px;white-space:nowrap" class="ft130">and paid to a resident of the other Contract�</p>
<p style="position:absolute;top:184px;left:71px;white-space:nowrap" class="ft130">ing State shall be taxable only in that other </p>
<p style="position:absolute;top:204px;left:70px;white-space:nowrap" class="ft130">State if such resident is the beneficial owner </p>
<p style="position:absolute;top:224px;left:71px;white-space:nowrap" class="ft130">of the interest. </p>
<p style="position:absolute;top:244px;left:86px;white-space:nowrap" class="ft130">(2) The term "interest" as used in this Ar�</p>
<p style="position:absolute;top:263px;left:71px;white-space:nowrap" class="ft130">ticle means income from debt-claims of every </p>
<p style="position:absolute;top:283px;left:71px;white-space:nowrap" class="ft130">kind, whether or not secured by mortgage, </p>
<p style="position:absolute;top:303px;left:71px;white-space:nowrap" class="ft130">but not carrying a right to participate in the </p>
<p style="position:absolute;top:322px;left:71px;white-space:nowrap" class="ft130">debtor's profits, and in particular, income </p>
<p style="position:absolute;top:342px;left:71px;white-space:nowrap" class="ft130">from government securities and income from </p>
<p style="position:absolute;top:362px;left:71px;white-space:nowrap" class="ft130">bonds or debentures, including premiums </p>
<p style="position:absolute;top:381px;left:70px;white-space:nowrap" class="ft130">and prizes attaching to such securities, bonds </p>
<p style="position:absolute;top:401px;left:71px;white-space:nowrap" class="ft130">or debentures. Penalty charges for late pay�</p>
<p style="position:absolute;top:421px;left:71px;white-space:nowrap" class="ft130">ment shall not be regarded as interest for the </p>
<p style="position:absolute;top:441px;left:71px;white-space:nowrap" class="ft130">purpose of this Article. </p>
<p style="position:absolute;top:500px;left:86px;white-space:nowrap" class="ft130">(3) The provisions of paragraph (1) shall </p>
<p style="position:absolute;top:520px;left:71px;white-space:nowrap" class="ft130">not apply if the beneficial owner of the inter�</p>
<p style="position:absolute;top:539px;left:71px;white-space:nowrap" class="ft130">est, being a resident of a Contracting State, </p>
<p style="position:absolute;top:559px;left:71px;white-space:nowrap" class="ft130">carries on business in the other Contracting </p>
<p style="position:absolute;top:579px;left:71px;white-space:nowrap" class="ft130">State in which t he interest arises, through a </p>
<p style="position:absolute;top:598px;left:71px;white-space:nowrap" class="ft130">permanent establishment situated therein, or </p>
<p style="position:absolute;top:619px;left:71px;white-space:nowrap" class="ft130">performs in that other State independent per�</p>
<p style="position:absolute;top:638px;left:70px;white-space:nowrap" class="ft130">sonal services from a fixed base situated </p>
<p style="position:absolute;top:658px;left:70px;white-space:nowrap" class="ft130">therein, and the debt-claim in respect of </p>
<p style="position:absolute;top:678px;left:71px;white-space:nowrap" class="ft130">which the interest is paid is effectively con�</p>
<p style="position:absolute;top:697px;left:71px;white-space:nowrap" class="ft130">nected with such permanent establishment or </p>
<p style="position:absolute;top:717px;left:71px;white-space:nowrap" class="ft130">fixed base. In such case the provisions of </p>
<p style="position:absolute;top:736px;left:71px;white-space:nowrap" class="ft130">Article 7 or Article 14, as the case may be, </p>
<p style="position:absolute;top:756px;left:70px;white-space:nowrap" class="ft130">shall apply. </p>
<p style="position:absolute;top:776px;left:86px;white-space:nowrap" class="ft130">(4) Where, by reason of a special relation�</p>
<p style="position:absolute;top:796px;left:70px;white-space:nowrap" class="ft130">ship between the payer and the beneficial </p>
<p style="position:absolute;top:815px;left:71px;white-space:nowrap" class="ft130">owner or between both of them and some </p>
<p style="position:absolute;top:835px;left:71px;white-space:nowrap" class="ft130">other person, the amount of the interest, hav�</p>
<p style="position:absolute;top:855px;left:71px;white-space:nowrap" class="ft130">ing regard to the debt-claim for which it is </p>
<p style="position:absolute;top:875px;left:71px;white-space:nowrap" class="ft130">paid, exceeds the amount which would have </p>
<p style="position:absolute;top:894px;left:71px;white-space:nowrap" class="ft130">been agreed upon by the payer and the bene�</p>
<p style="position:absolute;top:914px;left:72px;white-space:nowrap" class="ft130">ficial owner in the absence of such relation�</p>
<p style="position:absolute;top:934px;left:71px;white-space:nowrap" class="ft130">ship, the provisions of this Article shall apply </p>
<p style="position:absolute;top:953px;left:71px;white-space:nowrap" class="ft130">only to the last-mentioned amount. In such </p>
<p style="position:absolute;top:973px;left:71px;white-space:nowrap" class="ft130">case, the excess part of the payments shall </p>
<p style="position:absolute;top:993px;left:72px;white-space:nowrap" class="ft130">remain taxable according to the laws of each </p>
<p style="position:absolute;top:1012px;left:71px;white-space:nowrap" class="ft130">Contracting State, due regard being had to </p>
<p style="position:absolute;top:1032px;left:71px;white-space:nowrap" class="ft130">the other provisions of this Convention. </p>
<p style="position:absolute;top:97px;left:448px;white-space:nowrap" class="ft132"><i>Artikel 11 </i></p>
<p style="position:absolute;top:121px;left:447px;white-space:nowrap" class="ft132"><i>R�nta </i></p>
<p style="position:absolute;top:146px;left:463px;white-space:nowrap" class="ft130">1. R�nta, som h�rr�r fr�n en avtalsslu�</p>
<p style="position:absolute;top:165px;left:446px;white-space:nowrap" class="ft130">tande stat och som betalas till person med </p>
<p style="position:absolute;top:185px;left:447px;white-space:nowrap" class="ft130">hemvist i den andra avtalsslutande staten, </p>
<p style="position:absolute;top:205px;left:447px;white-space:nowrap" class="ft130">beskattas endast i denna andra stat, om per�</p>
<p style="position:absolute;top:224px;left:446px;white-space:nowrap" class="ft130">sonen i fr�ga har r�tt till r�ntan. </p>
<p style="position:absolute;top:244px;left:463px;white-space:nowrap" class="ft130">2. Med uttrycket "r�nta" f�rst�s i denna </p>
<p style="position:absolute;top:264px;left:446px;white-space:nowrap" class="ft130">artikel inkomst av vaije slags fordran, anting�</p>
<p style="position:absolute;top:283px;left:446px;white-space:nowrap" class="ft130">en den s�kerst�llts genom inteckning i fast </p>
<p style="position:absolute;top:303px;left:446px;white-space:nowrap" class="ft130">egendom eller inte, men som inte medf�r r�tt </p>
<p style="position:absolute;top:323px;left:447px;white-space:nowrap" class="ft130">till andel i g�lden�rens vinst. Uttrycket �syf�</p>
<p style="position:absolute;top:343px;left:446px;white-space:nowrap" class="ft130">tar s�rskilt inkomst av v�rdepapper som ut�</p>
<p style="position:absolute;top:362px;left:446px;white-space:nowrap" class="ft130">f�rdats av staten och inkomst av obligationer </p>
<p style="position:absolute;top:382px;left:446px;white-space:nowrap" class="ft130">eller debentures, d�ri inbegripna agiobelopp </p>
<p style="position:absolute;top:402px;left:446px;white-space:nowrap" class="ft130">och vinster som h�nf�r sig till s�dana v�rde�</p>
<p style="position:absolute;top:421px;left:446px;white-space:nowrap" class="ft130">papper, obligationer eller debentures. Straff�</p>
<p style="position:absolute;top:441px;left:446px;white-space:nowrap" class="ft130">avgift p� grund av sen betalning anses inte </p>
<p style="position:absolute;top:461px;left:446px;white-space:nowrap" class="ft130">som r�nta vid till�mpningen av denna arti�</p>
<p style="position:absolute;top:480px;left:446px;white-space:nowrap" class="ft130">kel. </p>
<p style="position:absolute;top:501px;left:463px;white-space:nowrap" class="ft130">3. Best�mmelserna i punkt 1 till�mpas </p>
<p style="position:absolute;top:520px;left:446px;white-space:nowrap" class="ft130">inte, om den som har r�tt till r�ntan har </p>
<p style="position:absolute;top:540px;left:446px;white-space:nowrap" class="ft130">hemvist i en avtalsslutande stat och bedriver </p>
<p style="position:absolute;top:560px;left:447px;white-space:nowrap" class="ft130">r�relse i den andra staten, fr�n vilken r�nta n </p>
<p style="position:absolute;top:579px;left:446px;white-space:nowrap" class="ft130">h�rr�r, fr�n d�r bel�get f ast driftst�lle eller </p>
<p style="position:absolute;top:599px;left:446px;white-space:nowrap" class="ft130">ut�var sj�lvst�ndig yrkesverksamhet i denna </p>
<p style="position:absolute;top:619px;left:445px;white-space:nowrap" class="ft130">andra stat fr�n d�r bel�gen stadigvarande an�</p>
<p style="position:absolute;top:638px;left:445px;white-space:nowrap" class="ft130">ordning, samt den fordran f�r vilken r� ntan </p>
<p style="position:absolute;top:658px;left:445px;white-space:nowrap" class="ft130">betalas �ger verkligt samband med det fasta </p>
<p style="position:absolute;top:678px;left:445px;white-space:nowrap" class="ft130">driftst�llet eller den stadigvarande anord�</p>
<p style="position:absolute;top:697px;left:445px;white-space:nowrap" class="ft130">ningen. I s�dant fall till�mpas best�mmel�</p>
<p style="position:absolute;top:717px;left:444px;white-space:nowrap" class="ft130">serna i artikel 7 respektive artikel 14. </p>
<p style="position:absolute;top:776px;left:461px;white-space:nowrap" class="ft130">4. D� p� grund av s�rskilda f�rbindelser </p>
<p style="position:absolute;top:796px;left:446px;white-space:nowrap" class="ft130">mellan utbetalaren och den som har r�tt till </p>
<p style="position:absolute;top:816px;left:445px;white-space:nowrap" class="ft130">r�ntan eller mellan dem b�da och annan per�</p>
<p style="position:absolute;top:835px;left:444px;white-space:nowrap" class="ft130">son r�ntebeloppet, med h�nsyn till den ford�</p>
<p style="position:absolute;top:855px;left:445px;white-space:nowrap" class="ft130">ran f�r vilken r�ntan betalas, �verstiger det </p>
<p style="position:absolute;top:875px;left:445px;white-space:nowrap" class="ft130">belopp som skulle ha a vtalats mellan utbeta�</p>
<p style="position:absolute;top:894px;left:445px;white-space:nowrap" class="ft130">laren och den som har r�tt till r�ntan om </p>
<p style="position:absolute;top:914px;left:444px;white-space:nowrap" class="ft130">s�dana f�rbindelser inte f�relegat, till�mpas </p>
<p style="position:absolute;top:934px;left:445px;white-space:nowrap" class="ft130">best�mmelserna i denna artikel endast p� </p>
<p style="position:absolute;top:953px;left:445px;white-space:nowrap" class="ft130">sistn�mnda belopp. 1 s�dant fall beskattas </p>
<p style="position:absolute;top:973px;left:445px;white-space:nowrap" class="ft130">�verskjutande belopp enligt lagstiftningen i </p>
<p style="position:absolute;top:993px;left:446px;white-space:nowrap" class="ft130">vardera avtalsslutande staten med iaktta�</p>
<p style="position:absolute;top:1012px;left:445px;white-space:nowrap" class="ft130">gande av �vriga best�mmelser i d etta avtal. </p>
<p style="position:absolute;top:1114px;left:756px;white-space:nowrap" class="ft130">29 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft133">�</p>
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<p style="position:absolute;top:71px;left:93px;white-space:nowrap" class="ft140">SFS 1992:17 </p>
<p style="position:absolute;top:112px;left:97px;white-space:nowrap" class="ft141"><i>Artide 12 </i></p>
<p style="position:absolute;top:136px;left:97px;white-space:nowrap" class="ft141"><i>Royalties </i></p>
<p style="position:absolute;top:158px;left:112px;white-space:nowrap" class="ft140">(1) Royalties arising in a Contracting State </p>
<p style="position:absolute;top:178px;left:95px;white-space:nowrap" class="ft140">and paid to a resident of the other Contract�</p>
<p style="position:absolute;top:197px;left:96px;white-space:nowrap" class="ft140">ing State shall be taxable only in that other </p>
<p style="position:absolute;top:217px;left:95px;white-space:nowrap" class="ft140">State if such resident is the beneficial owner </p>
<p style="position:absolute;top:237px;left:95px;white-space:nowrap" class="ft140">of the royalties. </p>
<p style="position:absolute;top:256px;left:111px;white-space:nowrap" class="ft140">(2) The term "royalties" as used in this </p>
<p style="position:absolute;top:275px;left:95px;white-space:nowrap" class="ft140">Article means payments of any kind received </p>
<p style="position:absolute;top:295px;left:95px;white-space:nowrap" class="ft140">as a consideration for the use of, or the right </p>
<p style="position:absolute;top:314px;left:95px;white-space:nowrap" class="ft140">to use, any copyright of literary, artistic or </p>
<p style="position:absolute;top:334px;left:95px;white-space:nowrap" class="ft140">scientific work including cinematograph </p>
<p style="position:absolute;top:354px;left:95px;white-space:nowrap" class="ft140">films and films or tapes for radio or televi�</p>
<p style="position:absolute;top:373px;left:95px;white-space:nowrap" class="ft140">sion broadcasting, any patent, trade mark, </p>
<p style="position:absolute;top:393px;left:96px;white-space:nowrap" class="ft140">design or model, plan, secret formula or pro�</p>
<p style="position:absolute;top:412px;left:96px;white-space:nowrap" class="ft140">cess, or for information concerning industri�</p>
<p style="position:absolute;top:432px;left:96px;white-space:nowrap" class="ft140">al, commercial or scientific experience. </p>
<p style="position:absolute;top:471px;left:111px;white-space:nowrap" class="ft140">(3) The provisions of paragraph (1) shall </p>
<p style="position:absolute;top:491px;left:96px;white-space:nowrap" class="ft140">not apply if the beneficial owner of the royal�</p>
<p style="position:absolute;top:510px;left:96px;white-space:nowrap" class="ft140">ties, being a resident of a Contracting State, </p>
<p style="position:absolute;top:530px;left:96px;white-space:nowrap" class="ft140">carries on business in the other Contracting </p>
<p style="position:absolute;top:549px;left:95px;white-space:nowrap" class="ft140">State in which the royalties arise, through a </p>
<p style="position:absolute;top:569px;left:96px;white-space:nowrap" class="ft140">permanent establishment situated therein, or </p>
<p style="position:absolute;top:588px;left:96px;white-space:nowrap" class="ft140">performs in that other State independent per�</p>
<p style="position:absolute;top:608px;left:96px;white-space:nowrap" class="ft140">sonal services from a fixed base situated </p>
<p style="position:absolute;top:627px;left:96px;white-space:nowrap" class="ft140">therein, and the right or property in respect </p>
<p style="position:absolute;top:647px;left:97px;white-space:nowrap" class="ft140">of which the royalties are paid is effectively </p>
<p style="position:absolute;top:666px;left:97px;white-space:nowrap" class="ft140">connected with such permanent establish�</p>
<p style="position:absolute;top:686px;left:97px;white-space:nowrap" class="ft140">ment or fixed base. In such case the provi�</p>
<p style="position:absolute;top:705px;left:97px;white-space:nowrap" class="ft140">sions of Article 7 or Article 14, as the case </p>
<p style="position:absolute;top:724px;left:97px;white-space:nowrap" class="ft140">may be, shall apply. </p>
<p style="position:absolute;top:744px;left:112px;white-space:nowrap" class="ft140">(4) Where, by reason of a special relation�</p>
<p style="position:absolute;top:763px;left:96px;white-space:nowrap" class="ft140">ship between the payer and the beneficial </p>
<p style="position:absolute;top:783px;left:96px;white-space:nowrap" class="ft140">owner or between both of them and some </p>
<p style="position:absolute;top:803px;left:96px;white-space:nowrap" class="ft140">other person, the amount of the royalties, </p>
<p style="position:absolute;top:822px;left:96px;white-space:nowrap" class="ft140">having regard to the use, right or information </p>
<p style="position:absolute;top:841px;left:95px;white-space:nowrap" class="ft140">for which they are paid, exceeds the amount </p>
<p style="position:absolute;top:861px;left:96px;white-space:nowrap" class="ft140">which would have been agreed upon by the </p>
<p style="position:absolute;top:880px;left:96px;white-space:nowrap" class="ft140">payer and the beneficial owner in the absence </p>
<p style="position:absolute;top:900px;left:96px;white-space:nowrap" class="ft140">of such relationship, the provisions of this </p>
<p style="position:absolute;top:919px;left:96px;white-space:nowrap" class="ft140">Article shall apply only to the last-mentioned </p>
<p style="position:absolute;top:939px;left:95px;white-space:nowrap" class="ft140">amount. In such case, the excess part of the </p>
<p style="position:absolute;top:958px;left:97px;white-space:nowrap" class="ft140">payments shall remain taxable according to </p>
<p style="position:absolute;top:977px;left:96px;white-space:nowrap" class="ft140">the laws of each Contracting State, due re�</p>
<p style="position:absolute;top:997px;left:96px;white-space:nowrap" class="ft140">gard being had to the other provisions of this </p>
<p style="position:absolute;top:1015px;left:95px;white-space:nowrap" class="ft140">Convention. </p>
<p style="position:absolute;top:111px;left:471px;white-space:nowrap" class="ft141"><i>Artikel 12 </i></p>
<p style="position:absolute;top:134px;left:470px;white-space:nowrap" class="ft141"><i>Royalty </i></p>
<p style="position:absolute;top:157px;left:486px;white-space:nowrap" class="ft140">1. Royalty, som h�rr�r fr�n en avtalsslu�</p>
<p style="position:absolute;top:177px;left:469px;white-space:nowrap" class="ft140">tande stat och som betalas till person med </p>
<p style="position:absolute;top:196px;left:469px;white-space:nowrap" class="ft140">hemvist i den andra avtalsslutande staten, </p>
<p style="position:absolute;top:215px;left:470px;white-space:nowrap" class="ft140">beskattas endast i denna andra stat, om per�</p>
<p style="position:absolute;top:235px;left:468px;white-space:nowrap" class="ft140">sonen i fr�ga h ar r�tt till royaltyn. </p>
<p style="position:absolute;top:255px;left:485px;white-space:nowrap" class="ft140">2. Med uttrycket "royalty" f�rst�s i denna </p>
<p style="position:absolute;top:274px;left:468px;white-space:nowrap" class="ft140">artikel vaije slags betalning som mottages s�</p>
<p style="position:absolute;top:294px;left:468px;white-space:nowrap" class="ft140">som ers�ttning f�r nyttjandet av eller f�r r�t�</p>
<p style="position:absolute;top:313px;left:469px;white-space:nowrap" class="ft140">ten att nyttja upphovsr�tt till litter�rt, konst�</p>
<p style="position:absolute;top:333px;left:468px;white-space:nowrap" class="ft140">n�rligt eller vetenskapligt verk, h�ri inbegri�</p>
<p style="position:absolute;top:353px;left:468px;white-space:nowrap" class="ft140">pet biograffilm samt film eller band f�r radio-</p>
<p style="position:absolute;top:372px;left:467px;white-space:nowrap" class="ft140">eller televisionsuts�ndning, patent, varu�</p>
<p style="position:absolute;top:392px;left:468px;white-space:nowrap" class="ft140">m�rke, m�nster eller modell, ritning, hemligt </p>
<p style="position:absolute;top:412px;left:468px;white-space:nowrap" class="ft140">recept eller hemlig tillverkningsmetod eller </p>
<p style="position:absolute;top:431px;left:468px;white-space:nowrap" class="ft140">f�r upplysning om erfarenhetsr�n av indu�</p>
<p style="position:absolute;top:451px;left:467px;white-space:nowrap" class="ft140">striell, kommersiell eller vetenskaplig natur. </p>
<p style="position:absolute;top:470px;left:484px;white-space:nowrap" class="ft140">3. Best�mmelserna i punkt 1 till�mpas </p>
<p style="position:absolute;top:490px;left:468px;white-space:nowrap" class="ft140">inte, om den som har r�tt till royaltyn har </p>
<p style="position:absolute;top:510px;left:468px;white-space:nowrap" class="ft140">hemvist i en avtalsslutande stat och bedriver </p>
<p style="position:absolute;top:529px;left:468px;white-space:nowrap" class="ft140">r�relse i den andra avtalsslutande staten, fr�n </p>
<p style="position:absolute;top:549px;left:468px;white-space:nowrap" class="ft140">vilken royaltyn h�rr�r, fr�n d�r bel�get fast </p>
<p style="position:absolute;top:568px;left:467px;white-space:nowrap" class="ft140">driftst�lle eller ut�var sj�lvst�ndig yrkesverk�</p>
<p style="position:absolute;top:588px;left:467px;white-space:nowrap" class="ft140">samhet i denna andra stat fr�n d�r bel�gen </p>
<p style="position:absolute;top:607px;left:467px;white-space:nowrap" class="ft140">stadigvarande anordning, samt den r�ttighet </p>
<p style="position:absolute;top:627px;left:467px;white-space:nowrap" class="ft140">eller egendom i fr�ga om vilken royaltyn be �</p>
<p style="position:absolute;top:647px;left:467px;white-space:nowrap" class="ft140">talas �ger verkligt samband med det fasta </p>
<p style="position:absolute;top:666px;left:467px;white-space:nowrap" class="ft140">driftst�llet eller den stadigvarande anord�</p>
<p style="position:absolute;top:686px;left:468px;white-space:nowrap" class="ft140">ningen. I s�dant fall till�mpas best�mmel�</p>
<p style="position:absolute;top:705px;left:467px;white-space:nowrap" class="ft140">serna i artikel 7 respektive artikel 14. </p>
<p style="position:absolute;top:745px;left:482px;white-space:nowrap" class="ft140">4. D� p� grund av s�rskilda f�rbindelser </p>
<p style="position:absolute;top:764px;left:467px;white-space:nowrap" class="ft140">mellan utbetalaren och den som har r�tt till </p>
<p style="position:absolute;top:784px;left:467px;white-space:nowrap" class="ft140">royaltyn eller mellan dem b�da och annan </p>
<p style="position:absolute;top:803px;left:467px;white-space:nowrap" class="ft140">person royaltybeloppet, med h�nsyn till det </p>
<p style="position:absolute;top:823px;left:467px;white-space:nowrap" class="ft140">nyttjande, den r�tt eller den upplysning f�r </p>
<p style="position:absolute;top:843px;left:467px;white-space:nowrap" class="ft140">vilken royaltyn betalas, �verstiger det belo pp </p>
<p style="position:absolute;top:862px;left:466px;white-space:nowrap" class="ft140">som skulle ha avtalats mellan utbetalaren och </p>
<p style="position:absolute;top:882px;left:466px;white-space:nowrap" class="ft140">den som har r�tt till royaltyn om s�dana f�r�</p>
<p style="position:absolute;top:901px;left:466px;white-space:nowrap" class="ft140">bindelser inte f�relegat, till�mpas best�m�</p>
<p style="position:absolute;top:921px;left:466px;white-space:nowrap" class="ft140">melserna i denna artikel endast p� sist�</p>
<p style="position:absolute;top:940px;left:466px;white-space:nowrap" class="ft140">n�mnda belopp. I s�dant fall beskattas </p>
<p style="position:absolute;top:960px;left:465px;white-space:nowrap" class="ft140">�verskjutande belopp enligt lagstiftningen i </p>
<p style="position:absolute;top:979px;left:466px;white-space:nowrap" class="ft140">vardera avtalsslutande staten med iaktta�</p>
<p style="position:absolute;top:999px;left:465px;white-space:nowrap" class="ft140">gande av �vriga best�mmelser i detta avtal. </p>
<p style="position:absolute;top:1122px;left:95px;white-space:nowrap" class="ft142"><b>30 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft143">�</p>
</div>
<div id="page15-div" style="position:relative;width:817px;height:1262px;">
<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:48px;left:665px;white-space:nowrap" class="ft150">SFS 1992:17 </p>
<p style="position:absolute;top:981px;left:24px;white-space:nowrap" class="ft151">lEfi' </p>
<p style="position:absolute;top:90px;left:74px;white-space:nowrap" class="ft152"><i>Article 13 </i></p>
<p style="position:absolute;top:113px;left:72px;white-space:nowrap" class="ft152"><i>Capital gains </i></p>
<p style="position:absolute;top:136px;left:87px;white-space:nowrap" class="ft150">(1) Gains derived by a resident of a Con�</p>
<p style="position:absolute;top:156px;left:73px;white-space:nowrap" class="ft150">tracting State from the alienation of immov�</p>
<p style="position:absolute;top:175px;left:72px;white-space:nowrap" class="ft150">able property referred to in Article 6 and </p>
<p style="position:absolute;top:195px;left:72px;white-space:nowrap" class="ft150">situated in the other Contracting State may </p>
<p style="position:absolute;top:215px;left:72px;white-space:nowrap" class="ft150">be taxed in that other State. </p>
<p style="position:absolute;top:254px;left:87px;white-space:nowrap" class="ft150">(2) Gains from the alienation of movable </p>
<p style="position:absolute;top:274px;left:72px;white-space:nowrap" class="ft150">property forming part of the business proper�</p>
<p style="position:absolute;top:294px;left:72px;white-space:nowrap" class="ft150">ty of a permanent establishment which an </p>
<p style="position:absolute;top:314px;left:72px;white-space:nowrap" class="ft150">enterprise of a Contracting State has in the </p>
<p style="position:absolute;top:334px;left:72px;white-space:nowrap" class="ft150">other Contracting State or of movable prop�</p>
<p style="position:absolute;top:353px;left:72px;white-space:nowrap" class="ft150">erty pertaining to a fixed base available to a </p>
<p style="position:absolute;top:373px;left:72px;white-space:nowrap" class="ft150">resident of a Contracting State in the other </p>
<p style="position:absolute;top:393px;left:72px;white-space:nowrap" class="ft150">Contracting State for the purpose of perform�</p>
<p style="position:absolute;top:412px;left:72px;white-space:nowrap" class="ft150">ing independent personal services, including </p>
<p style="position:absolute;top:432px;left:71px;white-space:nowrap" class="ft150">such gains from the alienation of such a per�</p>
<p style="position:absolute;top:452px;left:72px;white-space:nowrap" class="ft150">manent establishment (alone or with the </p>
<p style="position:absolute;top:472px;left:72px;white-space:nowrap" class="ft150">whole enterprise) or of such fixed base, may </p>
<p style="position:absolute;top:492px;left:72px;white-space:nowrap" class="ft150">be taxed in that other State. </p>
<p style="position:absolute;top:511px;left:84px;white-space:nowrap" class="ft150">(3) Gains from the alienation of ships or </p>
<p style="position:absolute;top:531px;left:69px;white-space:nowrap" class="ft150">aircraft operated in international traffic or </p>
<p style="position:absolute;top:551px;left:69px;white-space:nowrap" class="ft150">movable property pertaining to the operation </p>
<p style="position:absolute;top:571px;left:69px;white-space:nowrap" class="ft150">of such ships or aircraft, shall be taxable only </p>
<p style="position:absolute;top:591px;left:69px;white-space:nowrap" class="ft150">in the Contracting-State in which the place of </p>
<p style="position:absolute;top:610px;left:69px;white-space:nowrap" class="ft150">effective management of the enterprise is </p>
<p style="position:absolute;top:630px;left:69px;white-space:nowrap" class="ft150">situated. If that State according to its legisla�</p>
<p style="position:absolute;top:650px;left:69px;white-space:nowrap" class="ft150">tion cannot tax the whole of the gains, the </p>
<p style="position:absolute;top:670px;left:68px;white-space:nowrap" class="ft150">gains shall be taxable only in the Contracting </p>
<p style="position:absolute;top:689px;left:68px;white-space:nowrap" class="ft150">State of which the alienator is a resident. </p>
<p style="position:absolute;top:709px;left:83px;white-space:nowrap" class="ft150">With respect to gains derived by the air </p>
<p style="position:absolute;top:729px;left:69px;white-space:nowrap" class="ft150">transport consortium Scandinavian Airlines </p>
<p style="position:absolute;top:749px;left:68px;white-space:nowrap" class="ft150">System, the provisions of this paragraph shall </p>
<p style="position:absolute;top:768px;left:69px;white-space:nowrap" class="ft150">apply only to such portion of the gains as </p>
<p style="position:absolute;top:788px;left:69px;white-space:nowrap" class="ft150">corresponds to the participation held in that </p>
<p style="position:absolute;top:808px;left:68px;white-space:nowrap" class="ft150">consortium by AB Aerotransport, the Swed�</p>
<p style="position:absolute;top:827px;left:68px;white-space:nowrap" class="ft150">ish partner of Scandinavian Airlines System. </p>
<p style="position:absolute;top:847px;left:84px;white-space:nowrap" class="ft150">(4) Gains from the alienation of any prop�</p>
<p style="position:absolute;top:867px;left:69px;white-space:nowrap" class="ft150">erty other than that referred to in paragraphs </p>
<p style="position:absolute;top:886px;left:68px;white-space:nowrap" class="ft150">(1), (2) and (3), shall be taxable only in the </p>
<p style="position:absolute;top:906px;left:69px;white-space:nowrap" class="ft150">Contracting State of which the alienator is a </p>
<p style="position:absolute;top:925px;left:69px;white-space:nowrap" class="ft150">resident. </p>
<p style="position:absolute;top:946px;left:84px;white-space:nowrap" class="ft150">(5) The provisions of paragraph (4) shall </p>
<p style="position:absolute;top:965px;left:69px;white-space:nowrap" class="ft150">not affect the right of each of the Contracting </p>
<p style="position:absolute;top:985px;left:68px;white-space:nowrap" class="ft150">States to levy according to its own law a tax </p>
<p style="position:absolute;top:1005px;left:69px;white-space:nowrap" class="ft150">on gains from the alienation of shares in a </p>
<p style="position:absolute;top:1025px;left:69px;white-space:nowrap" class="ft150">company, the capital of which is wholly or </p>
<p style="position:absolute;top:1044px;left:69px;white-space:nowrap" class="ft154">partly divided into shares and which under <br/>the laws of that State is a resident of that </p>
<p style="position:absolute;top:89px;left:450px;white-space:nowrap" class="ft152"><i>Artikel 13 </i></p>
<p style="position:absolute;top:112px;left:449px;white-space:nowrap" class="ft152"><i>Realisationsvinst </i></p>
<p style="position:absolute;top:137px;left:465px;white-space:nowrap" class="ft150">1. Vinst, som person med hemvist i en </p>
<p style="position:absolute;top:157px;left:448px;white-space:nowrap" class="ft150">avtalsslutande stat f�rv�rvar p� grund av </p>
<p style="position:absolute;top:177px;left:448px;white-space:nowrap" class="ft150">�verl�telse av s�dan fast egendom som avses </p>
<p style="position:absolute;top:196px;left:448px;white-space:nowrap" class="ft150">i artikel 6 och som �r bel�gen i den andra </p>
<p style="position:absolute;top:216px;left:448px;white-space:nowrap" class="ft150">avtalsslutande staten, f�r beskattas i denna </p>
<p style="position:absolute;top:235px;left:448px;white-space:nowrap" class="ft150">andra stat. </p>
<p style="position:absolute;top:255px;left:464px;white-space:nowrap" class="ft150">2. Vinst p� grund av �verl�telse av l�s </p>
<p style="position:absolute;top:275px;left:447px;white-space:nowrap" class="ft150">egendom, som utg�r del av r�relsetillg�ngar�</p>
<p style="position:absolute;top:295px;left:449px;white-space:nowrap" class="ft150">na i fast driftst�lle, vilket ett f�retag i en </p>
<p style="position:absolute;top:315px;left:448px;white-space:nowrap" class="ft150">avtalsslutande stat har i den andra avtalsslu�</p>
<p style="position:absolute;top:335px;left:448px;white-space:nowrap" class="ft150">tande staten, eller av l�s egendom, h�nf�rlig </p>
<p style="position:absolute;top:354px;left:448px;white-space:nowrap" class="ft150">till stadigvarande anordning f�r att ut�va </p>
<p style="position:absolute;top:374px;left:447px;white-space:nowrap" class="ft150">sj�lvst�ndig yrkesverksamhet, som person </p>
<p style="position:absolute;top:394px;left:448px;white-space:nowrap" class="ft150">med hemvist i en avtalsslutande stat har i den </p>
<p style="position:absolute;top:413px;left:447px;white-space:nowrap" class="ft150">andra avtalsslutande staten, f�r beskattas i </p>
<p style="position:absolute;top:433px;left:448px;white-space:nowrap" class="ft150">denna andra stat. Detsamma g�ller vinst p� </p>
<p style="position:absolute;top:453px;left:447px;white-space:nowrap" class="ft150">grund av �verl�telse av s�dant fast driftst�lle </p>
<p style="position:absolute;top:472px;left:447px;white-space:nowrap" class="ft150">(f�r sig eller tillsammans med hela f�retaget) </p>
<p style="position:absolute;top:492px;left:447px;white-space:nowrap" class="ft150">eller av s�dan stadigvarande anordning. </p>
<p style="position:absolute;top:512px;left:461px;white-space:nowrap" class="ft150">3. Vinst p� grund av �verl�telse av skepp </p>
<p style="position:absolute;top:532px;left:444px;white-space:nowrap" class="ft150">eller luftfartyg som anv�nds i internationell </p>
<p style="position:absolute;top:551px;left:444px;white-space:nowrap" class="ft150">trafik eller l�s egendom som �r h�nf�rlig till </p>
<p style="position:absolute;top:571px;left:444px;white-space:nowrap" class="ft150">anv�ndningen av s�dana skepp eller luftfar�</p>
<p style="position:absolute;top:591px;left:444px;white-space:nowrap" class="ft150">tyg beskattas endast i den avtalsslutande stat </p>
<p style="position:absolute;top:610px;left:444px;white-space:nowrap" class="ft150">d�r f�retaget har sin verkliga ledning. I fall d� </p>
<p style="position:absolute;top:630px;left:444px;white-space:nowrap" class="ft150">denna stat p� grund av sin lagstiftning inte </p>
<p style="position:absolute;top:650px;left:444px;white-space:nowrap" class="ft150">kan beskatta vinsten i sin helhet, skall vins�</p>
<p style="position:absolute;top:670px;left:443px;white-space:nowrap" class="ft150">ten endast beskattas i den avtalsslutande stat </p>
<p style="position:absolute;top:690px;left:443px;white-space:nowrap" class="ft150">i vilken �verl�taren har hemvist. </p>
<p style="position:absolute;top:709px;left:460px;white-space:nowrap" class="ft150">Betr�ffande vinst som f�rv�rvas av luft�</p>
<p style="position:absolute;top:729px;left:443px;white-space:nowrap" class="ft150">fartskonsortiet Scandinavian Airlines System </p>
<p style="position:absolute;top:749px;left:443px;white-space:nowrap" class="ft150">till�mpas best�mmelserna i den na punkt en�</p>
<p style="position:absolute;top:768px;left:443px;white-space:nowrap" class="ft150">dast i fr�ga om den del av vinsten som mot�</p>
<p style="position:absolute;top:788px;left:442px;white-space:nowrap" class="ft150">svarar den andel i ko nsortiet vilken in n�has </p>
<p style="position:absolute;top:807px;left:442px;white-space:nowrap" class="ft154">av AB Aerotransport, den svenske del�garen <br/>i Scandinavian Airlines System. </p>
<p style="position:absolute;top:847px;left:459px;white-space:nowrap" class="ft150">4. Vinst p� grund av �verl�telse av annan </p>
<p style="position:absolute;top:866px;left:443px;white-space:nowrap" class="ft150">egendom �n s�dan som avses i punkterna 1,2 </p>
<p style="position:absolute;top:886px;left:442px;white-space:nowrap" class="ft154">och 3 beskattas endast i den avtalsslutande <br/>stat d�r �verl�taren har hemvist. </p>
<p style="position:absolute;top:945px;left:459px;white-space:nowrap" class="ft150">5. Best�mmelserna i punkt 4 ber�r inte de </p>
<p style="position:absolute;top:965px;left:443px;white-space:nowrap" class="ft150">avtalsslutande statemas r�tt att enligt sin </p>
<p style="position:absolute;top:985px;left:442px;white-space:nowrap" class="ft150">egen lagstiftning b eskatta s�dan vinst genom </p>
<p style="position:absolute;top:1005px;left:442px;white-space:nowrap" class="ft150">�verl�telse av andelar i ett bolag, vars kapital </p>
<p style="position:absolute;top:1024px;left:442px;white-space:nowrap" class="ft150">helt eller delvis �r f�rdelat p� andelar och </p>
<p style="position:absolute;top:1044px;left:442px;white-space:nowrap" class="ft150">som enligt lagstiftningen i den staten �ger </p>
<p style="position:absolute;top:1064px;left:442px;white-space:nowrap" class="ft150">hemvist d�r, som f�rv�rvas av en fysisk per-</p>
<p style="position:absolute;top:1107px;left:758px;white-space:nowrap" class="ft150">31 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft153">�</p>
</div>
<div id="page16-div" style="position:relative;width:817px;height:1262px;">
<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:69px;left:90px;white-space:nowrap" class="ft160">SFS 1992:17 </p>
<p style="position:absolute;top:108px;left:91px;white-space:nowrap" class="ft160">State, derived by an individual who is a resi�</p>
<p style="position:absolute;top:128px;left:91px;white-space:nowrap" class="ft160">dent of the other State and has been a resi�</p>
<p style="position:absolute;top:147px;left:91px;white-space:nowrap" class="ft160">dent of the first-mentioned State in the </p>
<p style="position:absolute;top:166px;left:91px;white-space:nowrap" class="ft160">course of the last 5 years preceding the alien�</p>
<p style="position:absolute;top:186px;left:91px;white-space:nowrap" class="ft160">ation of the shares. The provisions of this </p>
<p style="position:absolute;top:205px;left:91px;white-space:nowrap" class="ft160">paragraph shall also apply to gains from the </p>
<p style="position:absolute;top:225px;left:90px;white-space:nowrap" class="ft160">alienation of other rights in such company </p>
<p style="position:absolute;top:244px;left:91px;white-space:nowrap" class="ft160">which, for the purpose of capital gains tax�</p>
<p style="position:absolute;top:264px;left:90px;white-space:nowrap" class="ft160">ation, are subject to the same treatment as </p>
<p style="position:absolute;top:283px;left:90px;white-space:nowrap" class="ft160">gains from the alienation of shares by the </p>
<p style="position:absolute;top:303px;left:90px;white-space:nowrap" class="ft160">laws of the first-mentioned State. </p>
<p style="position:absolute;top:107px;left:464px;white-space:nowrap" class="ft160">son som har hemvist i den andra staten och </p>
<p style="position:absolute;top:126px;left:464px;white-space:nowrap" class="ft160">som har haft hemvist i den f�rstn�mnda stat�</p>
<p style="position:absolute;top:146px;left:464px;white-space:nowrap" class="ft160">en under loppet av de senaste fem �ren f�re </p>
<p style="position:absolute;top:165px;left:464px;white-space:nowrap" class="ft160">�verl�telsen av a ndelama. Best�mmelserna i </p>
<p style="position:absolute;top:185px;left:464px;white-space:nowrap" class="ft160">denna punkt till�mpas �ven p� vinst p� </p>
<p style="position:absolute;top:204px;left:464px;white-space:nowrap" class="ft160">grund av �verl�telse av andra r�ttigheter i </p>
<p style="position:absolute;top:224px;left:464px;white-space:nowrap" class="ft160">s�dant bolag, som vid realisationsvinstbe�</p>
<p style="position:absolute;top:243px;left:463px;white-space:nowrap" class="ft160">skattningen enligt lagstiftningen i den f�rst�</p>
<p style="position:absolute;top:263px;left:464px;white-space:nowrap" class="ft160">n�mnda staten behandlas p� samma s�tt som </p>
<p style="position:absolute;top:282px;left:464px;white-space:nowrap" class="ft160">vinst p� grund av �verl�telse av andelar. </p>
<p style="position:absolute;top:354px;left:90px;white-space:nowrap" class="ft160">Artide 14 </p>
<p style="position:absolute;top:377px;left:91px;white-space:nowrap" class="ft161"><i>Independent personal services </i></p>
<p style="position:absolute;top:400px;left:106px;white-space:nowrap" class="ft160">(1) Income derived by an individual who </p>
<p style="position:absolute;top:420px;left:90px;white-space:nowrap" class="ft160">is a resident of a Contracting State in respect </p>
<p style="position:absolute;top:439px;left:90px;white-space:nowrap" class="ft160">of professional services or other activities of </p>
<p style="position:absolute;top:459px;left:90px;white-space:nowrap" class="ft160">an independent character shall be taxable </p>
<p style="position:absolute;top:479px;left:90px;white-space:nowrap" class="ft160">only in that State unless he has a fixed base </p>
<p style="position:absolute;top:498px;left:91px;white-space:nowrap" class="ft160">regularly available to him in the other Con�</p>
<p style="position:absolute;top:517px;left:91px;white-space:nowrap" class="ft160">tracting State for the purpose of performing </p>
<p style="position:absolute;top:537px;left:91px;white-space:nowrap" class="ft160">his activities. If he has such a fixed base, the </p>
<p style="position:absolute;top:557px;left:91px;white-space:nowrap" class="ft160">income may be taxed in the other State but </p>
<p style="position:absolute;top:576px;left:90px;white-space:nowrap" class="ft160">only so much thereof as is attributable to that </p>
<p style="position:absolute;top:596px;left:91px;white-space:nowrap" class="ft160">fixed base. </p>
<p style="position:absolute;top:635px;left:107px;white-space:nowrap" class="ft160">(2) The term "professional services" in�</p>
<p style="position:absolute;top:654px;left:91px;white-space:nowrap" class="ft160">cludes especially independent scientific, liter�</p>
<p style="position:absolute;top:674px;left:91px;white-space:nowrap" class="ft160">ary, artistic, educational or teaching activi�</p>
<p style="position:absolute;top:693px;left:91px;white-space:nowrap" class="ft160">ties as well as the independent activities of </p>
<p style="position:absolute;top:713px;left:92px;white-space:nowrap" class="ft160">physicians, lawyers, engineers, architects, </p>
<p style="position:absolute;top:732px;left:91px;white-space:nowrap" class="ft160">dentists and accountants. </p>
<p style="position:absolute;top:353px;left:463px;white-space:nowrap" class="ft160">Artikel 14 </p>
<p style="position:absolute;top:376px;left:463px;white-space:nowrap" class="ft161"><i>Sj�lvst�ndig yrkesut�vning </i></p>
<p style="position:absolute;top:400px;left:480px;white-space:nowrap" class="ft160">1. Inkomst, som en fysisk person med </p>
<p style="position:absolute;top:419px;left:463px;white-space:nowrap" class="ft160">hemvist i en avtalsslutande stat f�rv�rvar </p>
<p style="position:absolute;top:439px;left:462px;white-space:nowrap" class="ft160">genom att ut�va fritt yrke eller annan sj�lv�</p>
<p style="position:absolute;top:458px;left:462px;white-space:nowrap" class="ft160">st�ndig verksamhet, beskattas endast i denna </p>
<p style="position:absolute;top:478px;left:462px;white-space:nowrap" class="ft160">stat om han inte i den andra avtalsslutande </p>
<p style="position:absolute;top:498px;left:462px;white-space:nowrap" class="ft160">staten har stadigvarande anordning, som re�</p>
<p style="position:absolute;top:517px;left:462px;white-space:nowrap" class="ft160">gelm�ssigt st�r till hans f�rfogande f�r att </p>
<p style="position:absolute;top:537px;left:463px;white-space:nowrap" class="ft160">ut�va verksamheten. Om han har s�dan sta�</p>
<p style="position:absolute;top:557px;left:463px;white-space:nowrap" class="ft160">digvarande anordning, f�r inkomsten beskat�</p>
<p style="position:absolute;top:577px;left:463px;white-space:nowrap" class="ft160">tas i denna andra stat men endast s� stor del </p>
<p style="position:absolute;top:596px;left:462px;white-space:nowrap" class="ft160">av den som �r h�nf�rlig till denna stadigva�</p>
<p style="position:absolute;top:615px;left:463px;white-space:nowrap" class="ft160">rande anordning. </p>
<p style="position:absolute;top:635px;left:479px;white-space:nowrap" class="ft160">2. Uttrycket "fritt yrke" inbegriper s�r�</p>
<p style="position:absolute;top:654px;left:462px;white-space:nowrap" class="ft160">skilt sj�lvst�ndig vetenskaplig, litter�r och </p>
<p style="position:absolute;top:674px;left:463px;white-space:nowrap" class="ft160">konstn�rlig verksamhet, uppfostrings- och </p>
<p style="position:absolute;top:694px;left:464px;white-space:nowrap" class="ft160">undervisningsverksamhet samt s�dan sj�lv�</p>
<p style="position:absolute;top:713px;left:463px;white-space:nowrap" class="ft160">st�ndig verksamhet som l�kare, advokat, in�</p>
<p style="position:absolute;top:732px;left:463px;white-space:nowrap" class="ft160">genj�r, arkitekt, tandl�kare och revisor ut�</p>
<p style="position:absolute;top:751px;left:463px;white-space:nowrap" class="ft160">�var. </p>
<p style="position:absolute;top:802px;left:92px;white-space:nowrap" class="ft160">Artide 15 </p>
<p style="position:absolute;top:825px;left:93px;white-space:nowrap" class="ft161"><i>Dependent personal services </i></p>
<p style="position:absolute;top:849px;left:108px;white-space:nowrap" class="ft160">(1) Subject to the provisions of Artides </p>
<p style="position:absolute;top:868px;left:93px;white-space:nowrap" class="ft160">16, 18, 19 and 20, salaries, wages and other </p>
<p style="position:absolute;top:888px;left:92px;white-space:nowrap" class="ft160">similar remuneration derived by a resident of </p>
<p style="position:absolute;top:907px;left:92px;white-space:nowrap" class="ft160">a Contracting State in respect of an employ�</p>
<p style="position:absolute;top:926px;left:93px;white-space:nowrap" class="ft160">ment shall be taxable only in that State unless </p>
<p style="position:absolute;top:946px;left:93px;white-space:nowrap" class="ft160">the employment is exercised in the other </p>
<p style="position:absolute;top:965px;left:93px;white-space:nowrap" class="ft160">Contracting State. If the employment is so </p>
<p style="position:absolute;top:984px;left:93px;white-space:nowrap" class="ft160">exercised, such remuneration as is derived </p>
<p style="position:absolute;top:1004px;left:93px;white-space:nowrap" class="ft160">therefrom may be taxed in tha t other State. </p>
<p style="position:absolute;top:1023px;left:109px;white-space:nowrap" class="ft160">(2) Notwithstanding the provisions of </p>
<p style="position:absolute;top:1042px;left:94px;white-space:nowrap" class="ft160">paragraph (1), remuneration derived by a </p>
<p style="position:absolute;top:1062px;left:93px;white-space:nowrap" class="ft160">resident of a Contracting State in respect of </p>
<p style="position:absolute;top:802px;left:464px;white-space:nowrap" class="ft161"><i>Artikel 15 </i></p>
<p style="position:absolute;top:826px;left:463px;white-space:nowrap" class="ft161"><i>Enskild tj�nst </i></p>
<p style="position:absolute;top:850px;left:479px;white-space:nowrap" class="ft160">1. Om inte best�mmelserna i artiklarna </p>
<p style="position:absolute;top:869px;left:463px;white-space:nowrap" class="ft160">16, 18, 19 och 20 f�ranleder a nnat, beskattas </p>
<p style="position:absolute;top:889px;left:462px;white-space:nowrap" class="ft160">l�n och annan liknande ers�ttning, som per�</p>
<p style="position:absolute;top:908px;left:462px;white-space:nowrap" class="ft160">son med hemvist i en avtalsslutande stat upp�</p>
<p style="position:absolute;top:928px;left:463px;white-space:nowrap" class="ft160">b�r p� grund av anst�llning, endast i denna </p>
<p style="position:absolute;top:947px;left:462px;white-space:nowrap" class="ft160">stat, s�vida inte arbetet utf�rs i den andra </p>
<p style="position:absolute;top:967px;left:463px;white-space:nowrap" class="ft160">avtalsslutande staten. Om arbetet utf�rs i </p>
<p style="position:absolute;top:986px;left:463px;white-space:nowrap" class="ft160">denna andra stat, f�r ers�ttning som uppb�rs </p>
<p style="position:absolute;top:1006px;left:463px;white-space:nowrap" class="ft160">f�r arbetet beskattas d�r. </p>
<p style="position:absolute;top:1025px;left:479px;white-space:nowrap" class="ft160">2. Utan hinder av best�mmelserna i punkt </p>
<p style="position:absolute;top:1045px;left:463px;white-space:nowrap" class="ft160">1 beskattas ers�ttning, som person med hem�</p>
<p style="position:absolute;top:1064px;left:463px;white-space:nowrap" class="ft160">vist i en avtalsslutande stat uppb�r f�r arbete </p>
<p style="position:absolute;top:1116px;left:92px;white-space:nowrap" class="ft162"><b>32 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft163">�</p>
</div>
<div id="page17-div" style="position:relative;width:817px;height:1262px;">
<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:48px;left:666px;white-space:nowrap" class="ft170">SFS 1992:17 </p>
<p style="position:absolute;top:88px;left:74px;white-space:nowrap" class="ft170">an employment exercised in the other Con�</p>
<p style="position:absolute;top:108px;left:73px;white-space:nowrap" class="ft170">tracting State shall be taxable only in the </p>
<p style="position:absolute;top:129px;left:74px;white-space:nowrap" class="ft170">first-mentioned State if: </p>
<p style="position:absolute;top:147px;left:89px;white-space:nowrap" class="ft170">(a) the recipient is present in the other </p>
<p style="position:absolute;top:167px;left:73px;white-space:nowrap" class="ft170">State for a period or periods not exceeding in </p>
<p style="position:absolute;top:187px;left:74px;white-space:nowrap" class="ft174">the aggregate 183 days within any period of <br/>12 months; and </p>
<p style="position:absolute;top:226px;left:89px;white-space:nowrap" class="ft170">(b) the remuneration is paid by, or on be�</p>
<p style="position:absolute;top:246px;left:74px;white-space:nowrap" class="ft175">half of, an employer who is not a resident of <br/>the other State; and </p>
<p style="position:absolute;top:285px;left:89px;white-space:nowrap" class="ft170">(c) the remuneration is not borne by a per�</p>
<p style="position:absolute;top:305px;left:74px;white-space:nowrap" class="ft175">manent establishment or a fixed base which <br/>the employer has in the other State. </p>
<p style="position:absolute;top:345px;left:89px;white-space:nowrap" class="ft170">(3) Notwithstanding the preceding provi�</p>
<p style="position:absolute;top:364px;left:73px;white-space:nowrap" class="ft170">sions of this Article, remuneration derived by </p>
<p style="position:absolute;top:384px;left:74px;white-space:nowrap" class="ft170">a resident of a Contracting State in respect of </p>
<p style="position:absolute;top:404px;left:73px;white-space:nowrap" class="ft170">an employment exercised aboard a ship or </p>
<p style="position:absolute;top:424px;left:73px;white-space:nowrap" class="ft170">aircraft operated in international traffic, shall </p>
<p style="position:absolute;top:444px;left:74px;white-space:nowrap" class="ft170">be taxable only in that State. </p>
<p style="position:absolute;top:89px;left:448px;white-space:nowrap" class="ft170">som utf�rs i den andra avtalsslutande staten </p>
<p style="position:absolute;top:109px;left:448px;white-space:nowrap" class="ft170">endast i den f�rstn�mnda staten, om: </p>
<p style="position:absolute;top:148px;left:464px;white-space:nowrap" class="ft170">a) mottagaren vistas i den andra staten un�</p>
<p style="position:absolute;top:168px;left:448px;white-space:nowrap" class="ft170">der tidrymd eller tidrymder som sammanlagt </p>
<p style="position:absolute;top:187px;left:449px;white-space:nowrap" class="ft170">inte �verstiger 183 dagar under en tolvm�na-</p>
<p style="position:absolute;top:206px;left:449px;white-space:nowrap" class="ft170">dersperiod, och </p>
<p style="position:absolute;top:227px;left:465px;white-space:nowrap" class="ft170">b) ers�ttningen betalas av arbetsgivare </p>
<p style="position:absolute;top:247px;left:448px;white-space:nowrap" class="ft170">som inte har hemvist i den andra staten eller </p>
<p style="position:absolute;top:266px;left:449px;white-space:nowrap" class="ft170">p� dennes v�gnar, samt </p>
<p style="position:absolute;top:286px;left:465px;white-space:nowrap" class="ft170">c) ers�ttningen inte belastar fast driftst�lle </p>
<p style="position:absolute;top:305px;left:448px;white-space:nowrap" class="ft170">eller stadigvarande anordning som arbetsgi�</p>
<p style="position:absolute;top:325px;left:449px;white-space:nowrap" class="ft170">varen har i den andra staten. </p>
<p style="position:absolute;top:345px;left:465px;white-space:nowrap" class="ft170">3. Utan hinder av f�reg�ende best�m�</p>
<p style="position:absolute;top:365px;left:449px;white-space:nowrap" class="ft170">melser i denna artikel beskattas ers�ttning, </p>
<p style="position:absolute;top:385px;left:448px;white-space:nowrap" class="ft170">som person med hemvist i en av talsslutande </p>
<p style="position:absolute;top:404px;left:448px;white-space:nowrap" class="ft170">stat uppb�r f�r arbete som utf�rs ombord p� </p>
<p style="position:absolute;top:424px;left:448px;white-space:nowrap" class="ft170">skepp eller luftfartyg i internationell trafik, </p>
<p style="position:absolute;top:444px;left:448px;white-space:nowrap" class="ft170">endast i denna stat. </p>
<p style="position:absolute;top:496px;left:75px;white-space:nowrap" class="ft171"><i>Artide 16 </i></p>
<p style="position:absolute;top:519px;left:74px;white-space:nowrap" class="ft171"><i>Directors' fees </i></p>
<p style="position:absolute;top:542px;left:89px;white-space:nowrap" class="ft170">Directors' fees and other payments derived </p>
<p style="position:absolute;top:562px;left:74px;white-space:nowrap" class="ft170">by a resident of a Contracting State in his </p>
<p style="position:absolute;top:582px;left:74px;white-space:nowrap" class="ft170">capacity as a member of the board of direc�</p>
<p style="position:absolute;top:601px;left:74px;white-space:nowrap" class="ft170">tors, a "bestuurder" or a "commissaris" of a </p>
<p style="position:absolute;top:621px;left:73px;white-space:nowrap" class="ft170">company which is a resident of the other </p>
<p style="position:absolute;top:641px;left:74px;white-space:nowrap" class="ft170">Contracting State may be taxed in that other </p>
<p style="position:absolute;top:661px;left:73px;white-space:nowrap" class="ft170">State. </p>
<p style="position:absolute;top:495px;left:449px;white-space:nowrap" class="ft171"><i>Artikel 16 </i></p>
<p style="position:absolute;top:518px;left:448px;white-space:nowrap" class="ft171"><i>Styrelsearvoden </i></p>
<p style="position:absolute;top:542px;left:464px;white-space:nowrap" class="ft170">Styrelsearvoden och annan ers�ttning, som </p>
<p style="position:absolute;top:562px;left:449px;white-space:nowrap" class="ft170">person med hemvist i en avtalsslutande stat </p>
<p style="position:absolute;top:582px;left:449px;white-space:nowrap" class="ft170">uppb�r i egenskap av styrelseledamot, "be�</p>
<p style="position:absolute;top:601px;left:448px;white-space:nowrap" class="ft170">stuurder" eller "commissaris" i bolag med </p>
<p style="position:absolute;top:621px;left:449px;white-space:nowrap" class="ft170">hemvist i den andra avtalsslutande staten, f�r </p>
<p style="position:absolute;top:641px;left:449px;white-space:nowrap" class="ft170">beskattas i denna andra stat. </p>
<p style="position:absolute;top:712px;left:74px;white-space:nowrap" class="ft176">Artide 17 <br/><i>Entertainers and sportsmen </i></p>
<p style="position:absolute;top:759px;left:88px;white-space:nowrap" class="ft170">(1) Notwithstanding the provisions of Ar� </p>
<p style="position:absolute;top:778px;left:73px;white-space:nowrap" class="ft170">tides 14 and 15, income derived by a resident </p>
<p style="position:absolute;top:798px;left:73px;white-space:nowrap" class="ft170">of a Contracting State as an entertainer, such </p>
<p style="position:absolute;top:818px;left:73px;white-space:nowrap" class="ft170">as a theatre, motion picture, radio or televi�</p>
<p style="position:absolute;top:838px;left:73px;white-space:nowrap" class="ft170">sion artiste, or a musician, or as a sportsman, </p>
<p style="position:absolute;top:857px;left:72px;white-space:nowrap" class="ft170">from his personal activities as such exercised </p>
<p style="position:absolute;top:877px;left:72px;white-space:nowrap" class="ft170">in the other Contracting State, may be taxed </p>
<p style="position:absolute;top:897px;left:72px;white-space:nowrap" class="ft170">in that other State. </p>
<p style="position:absolute;top:916px;left:87px;white-space:nowrap" class="ft170">(2) Where income in respect of personal </p>
<p style="position:absolute;top:936px;left:72px;white-space:nowrap" class="ft170">activities exercised by an entertainer or a </p>
<p style="position:absolute;top:956px;left:72px;white-space:nowrap" class="ft170">sportsman in his capacity as such accrues not </p>
<p style="position:absolute;top:976px;left:72px;white-space:nowrap" class="ft170">to the entertainer or sportsman himself but to </p>
<p style="position:absolute;top:995px;left:72px;white-space:nowrap" class="ft170">another person, that income may, notwith�</p>
<p style="position:absolute;top:1015px;left:72px;white-space:nowrap" class="ft170">standing the provisions of Articles 7, 14 and </p>
<p style="position:absolute;top:1035px;left:73px;white-space:nowrap" class="ft170">15, be taxed in the Contracting State in which </p>
<p style="position:absolute;top:1054px;left:73px;white-space:nowrap" class="ft170">the activities of the entertainer or sportsman </p>
<p style="position:absolute;top:1073px;left:73px;white-space:nowrap" class="ft170">are exercised. </p>
<p style="position:absolute;top:712px;left:448px;white-space:nowrap" class="ft176">Artikel 17 <br/><i>Artister och idrottsm�n </i></p>
<p style="position:absolute;top:759px;left:464px;white-space:nowrap" class="ft170">1. Utan hinder av best�mmelserna i artik�</p>
<p style="position:absolute;top:779px;left:448px;white-space:nowrap" class="ft170">larna 14 och 15 f�r inkomst, som person med </p>
<p style="position:absolute;top:799px;left:448px;white-space:nowrap" class="ft170">hemvist i en avtalsslutande stat f�rv�rvar </p>
<p style="position:absolute;top:818px;left:447px;white-space:nowrap" class="ft170">genom sin personliga verksamhet i den andra </p>
<p style="position:absolute;top:838px;left:447px;white-space:nowrap" class="ft170">avtalsslutande staten i egenskap av artist, s�</p>
<p style="position:absolute;top:858px;left:447px;white-space:nowrap" class="ft170">som teater- eller filmsk�despelare, radio-</p>
<p style="position:absolute;top:877px;left:446px;white-space:nowrap" class="ft170">eller televisionsartist eller musiker, eller av </p>
<p style="position:absolute;top:897px;left:447px;white-space:nowrap" class="ft170">idrottsman, beskattas i denna andra stat. </p>
<p style="position:absolute;top:917px;left:463px;white-space:nowrap" class="ft170">2. I fall d� in komst genom personlig verk�</p>
<p style="position:absolute;top:937px;left:446px;white-space:nowrap" class="ft170">samhet, som artist eller idrottsman ut�var i </p>
<p style="position:absolute;top:956px;left:447px;white-space:nowrap" class="ft170">denna egenskap, inte tillfaller artisten eller </p>
<p style="position:absolute;top:976px;left:447px;white-space:nowrap" class="ft170">idrottsmannen sj�lv utan annan person, f�r </p>
<p style="position:absolute;top:996px;left:447px;white-space:nowrap" class="ft170">denna inkomst, utan hinder av best�mmel�</p>
<p style="position:absolute;top:1015px;left:446px;white-space:nowrap" class="ft170">serna i artiklarna 7, 14 och 15, beskattas i den </p>
<p style="position:absolute;top:1035px;left:446px;white-space:nowrap" class="ft170">avtalsslutande stat d�r artisten eller idrotts�</p>
<p style="position:absolute;top:1055px;left:447px;white-space:nowrap" class="ft170">mannen ut�var verksamheten. </p>
<p style="position:absolute;top:1106px;left:759px;white-space:nowrap" class="ft172">33 </p>
<p style="position:absolute;top:1135px;left:72px;white-space:nowrap" class="ft170">2-SFS 1992 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft173">�</p>
</div>
<div id="page18-div" style="position:relative;width:817px;height:1262px;">
<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:63px;left:85px;white-space:nowrap" class="ft180">SFS 1992:17 </p>
<p style="position:absolute;top:105px;left:87px;white-space:nowrap" class="ft180">Artide 18 </p>
<p style="position:absolute;top:128px;left:88px;white-space:nowrap" class="ft181"><i>Pensions, annuities and social seairity pay� </i></p>
<p style="position:absolute;top:147px;left:87px;white-space:nowrap" class="ft181"><i>ments </i></p>
<p style="position:absolute;top:170px;left:103px;white-space:nowrap" class="ft180">(1) Subject to the provisions of paragraph </p>
<p style="position:absolute;top:190px;left:87px;white-space:nowrap" class="ft180">(2) of Artide 19, pensions and other similar </p>
<p style="position:absolute;top:210px;left:87px;white-space:nowrap" class="ft180">remuneration paid to a resident of a Con�</p>
<p style="position:absolute;top:229px;left:87px;white-space:nowrap" class="ft180">tracting State in consideration of past em�</p>
<p style="position:absolute;top:249px;left:87px;white-space:nowrap" class="ft180">ployment and any annuity shall be taxable </p>
<p style="position:absolute;top:268px;left:87px;white-space:nowrap" class="ft180">only in that State. </p>
<p style="position:absolute;top:287px;left:103px;white-space:nowrap" class="ft180">(2) However, where such remuneration is </p>
<p style="position:absolute;top:307px;left:87px;white-space:nowrap" class="ft180">not of a periodical nature and it is paid in </p>
<p style="position:absolute;top:327px;left:87px;white-space:nowrap" class="ft180">consideration of past employment exercised </p>
<p style="position:absolute;top:346px;left:87px;white-space:nowrap" class="ft180">in the other Contracting State, or where in�</p>
<p style="position:absolute;top:366px;left:87px;white-space:nowrap" class="ft180">stead of the right to annuities a lump sum is </p>
<p style="position:absolute;top:385px;left:87px;white-space:nowrap" class="ft180">paid, this remuneration or this lump sum </p>
<p style="position:absolute;top:405px;left:88px;white-space:nowrap" class="ft180">may be taxed in the Contracting State in </p>
<p style="position:absolute;top:425px;left:87px;white-space:nowrap" class="ft180">which it arises. </p>
<p style="position:absolute;top:463px;left:104px;white-space:nowrap" class="ft180">(3) Any pension and other payment paid </p>
<p style="position:absolute;top:483px;left:88px;white-space:nowrap" class="ft180">out under the provisions of a social security </p>
<p style="position:absolute;top:503px;left:88px;white-space:nowrap" class="ft180">system of a Contracting State to a resident of </p>
<p style="position:absolute;top:523px;left:88px;white-space:nowrap" class="ft180">the other Contracting State may be taxed in </p>
<p style="position:absolute;top:542px;left:88px;white-space:nowrap" class="ft180">the first-mentioned State. </p>
<p style="position:absolute;top:562px;left:104px;white-space:nowrap" class="ft180">(4) The term "annuity" means a stated </p>
<p style="position:absolute;top:581px;left:88px;white-space:nowrap" class="ft180">sum payable periodically at stated times dur�</p>
<p style="position:absolute;top:601px;left:89px;white-space:nowrap" class="ft180">ing life or during a specified or ascertainable </p>
<p style="position:absolute;top:620px;left:89px;white-space:nowrap" class="ft180">period of time under an obligation to make </p>
<p style="position:absolute;top:640px;left:88px;white-space:nowrap" class="ft180">the payments in return for adequate and full </p>
<p style="position:absolute;top:659px;left:88px;white-space:nowrap" class="ft180">consideration in money or money's worth. </p>
<p style="position:absolute;top:104px;left:461px;white-space:nowrap" class="ft180">Artikel 18 </p>
<p style="position:absolute;top:126px;left:461px;white-space:nowrap" class="ft181"><i>Pension, livr�nta och utbetalningar enligt so -</i></p>
<p style="position:absolute;top:146px;left:461px;white-space:nowrap" class="ft181"><i>cialfors�kringslagstiftning </i></p>
<p style="position:absolute;top:169px;left:477px;white-space:nowrap" class="ft180">1. Om inte best�mmelserna i artikel 19 </p>
<p style="position:absolute;top:189px;left:461px;white-space:nowrap" class="ft180">punkt 2 f�ranleder annat, beskattas pension </p>
<p style="position:absolute;top:209px;left:460px;white-space:nowrap" class="ft180">och annan liknande ers�ttning, som med an�</p>
<p style="position:absolute;top:228px;left:460px;white-space:nowrap" class="ft180">ledning av tidigare anst�llning betalas till </p>
<p style="position:absolute;top:248px;left:461px;white-space:nowrap" class="ft180">person med hemvist i en avtalsslutande stat, </p>
<p style="position:absolute;top:267px;left:459px;white-space:nowrap" class="ft180">samt livr�nta, endast i denna stat. </p>
<p style="position:absolute;top:287px;left:476px;white-space:nowrap" class="ft180">2. Om emellertid s�dan ers�ttning inte �r </p>
<p style="position:absolute;top:307px;left:459px;white-space:nowrap" class="ft180">av periodisk natur och den betalas med an�</p>
<p style="position:absolute;top:326px;left:459px;white-space:nowrap" class="ft180">ledning av tidigare anst�llning som ut�vats i </p>
<p style="position:absolute;top:346px;left:459px;white-space:nowrap" class="ft180">den andra avtalsslutande staten eller n�r i </p>
<p style="position:absolute;top:365px;left:459px;white-space:nowrap" class="ft180">st�llet f�r r�tten till livr�nta ett eng�ngsbe�</p>
<p style="position:absolute;top:385px;left:459px;white-space:nowrap" class="ft180">lopp utbetalas f�r denna ers�ttning eller detta </p>
<p style="position:absolute;top:404px;left:459px;white-space:nowrap" class="ft180">eng�ngsbelopp beskattas i den avtalsslutande </p>
<p style="position:absolute;top:424px;left:459px;white-space:nowrap" class="ft180">stat fr�n vilken ers�ttningen eller eng�ngsbe�</p>
<p style="position:absolute;top:444px;left:459px;white-space:nowrap" class="ft180">loppet h�rr�r. </p>
<p style="position:absolute;top:463px;left:476px;white-space:nowrap" class="ft180">3. Pension och annan ers�ttning som beta�</p>
<p style="position:absolute;top:483px;left:459px;white-space:nowrap" class="ft180">las enligt socialf�rs�kringssystemet i en av�</p>
<p style="position:absolute;top:503px;left:460px;white-space:nowrap" class="ft180">talsslutande stat till en person med hemvist i </p>
<p style="position:absolute;top:522px;left:459px;white-space:nowrap" class="ft180">den andra avtalsslutande staten f�r beskattas </p>
<p style="position:absolute;top:542px;left:459px;white-space:nowrap" class="ft180">i den f�rstn�mnda staten. </p>
<p style="position:absolute;top:561px;left:476px;white-space:nowrap" class="ft180">4. Med uttrycket "livr�nta" f�rst�s ett </p>
<p style="position:absolute;top:581px;left:459px;white-space:nowrap" class="ft180">fastst�llt belopp som utbetalas periodiskt p� </p>
<p style="position:absolute;top:601px;left:459px;white-space:nowrap" class="ft180">fastst�llda tider under en persons livstid eller </p>
<p style="position:absolute;top:620px;left:460px;white-space:nowrap" class="ft180">under en angiven eller fastst�llbar tidsperiod </p>
<p style="position:absolute;top:640px;left:459px;white-space:nowrap" class="ft180">och som utg�r p� grund av f�rpliktelse att </p>
<p style="position:absolute;top:659px;left:460px;white-space:nowrap" class="ft180">verkst�lla dessa utbetalningar som ers�ttning </p>
<p style="position:absolute;top:679px;left:460px;white-space:nowrap" class="ft180">f�r d�remot fullt svarande vederlag i pen�</p>
<p style="position:absolute;top:699px;left:460px;white-space:nowrap" class="ft180">ningar eller penningars v�rde. </p>
<p style="position:absolute;top:749px;left:90px;white-space:nowrap" class="ft181"><i>Artide 19 </i></p>
<p style="position:absolute;top:772px;left:89px;white-space:nowrap" class="ft181"><i>Government service </i></p>
<p style="position:absolute;top:796px;left:105px;white-space:nowrap" class="ft180">(1) (a) Remuneration, other than a pen�</p>
<p style="position:absolute;top:815px;left:88px;white-space:nowrap" class="ft180">sion, paid by a Contracting State or a politi�</p>
<p style="position:absolute;top:835px;left:89px;white-space:nowrap" class="ft180">cal subdivision or a local authority thereof to </p>
<p style="position:absolute;top:854px;left:89px;white-space:nowrap" class="ft180">an individual in respect of services rendered </p>
<p style="position:absolute;top:874px;left:89px;white-space:nowrap" class="ft180">to that State or subdivision or authority may </p>
<p style="position:absolute;top:893px;left:90px;white-space:nowrap" class="ft180">be taxed in that State. </p>
<p style="position:absolute;top:932px;left:105px;white-space:nowrap" class="ft180">(b) However, such remuneration shall be </p>
<p style="position:absolute;top:951px;left:90px;white-space:nowrap" class="ft180">taxable only in the o ther Contracting State if </p>
<p style="position:absolute;top:971px;left:90px;white-space:nowrap" class="ft180">the services are rendered in that other State </p>
<p style="position:absolute;top:991px;left:90px;white-space:nowrap" class="ft180">and the individual is a resident of that State </p>
<p style="position:absolute;top:1009px;left:90px;white-space:nowrap" class="ft180">who; </p>
<p style="position:absolute;top:1029px;left:150px;white-space:nowrap" class="ft180">(i) is a national of that St ate; or </p>
<p style="position:absolute;top:1048px;left:150px;white-space:nowrap" class="ft180">(ii) did not become a resident of </p>
<p style="position:absolute;top:1068px;left:135px;white-space:nowrap" class="ft180">that State solely for the purpose of ren�</p>
<p style="position:absolute;top:1087px;left:135px;white-space:nowrap" class="ft180">dering the services. </p>
<p style="position:absolute;top:1114px;left:91px;white-space:nowrap" class="ft180">34 </p>
<p style="position:absolute;top:749px;left:461px;white-space:nowrap" class="ft181"><i>Artikel 19 </i></p>
<p style="position:absolute;top:772px;left:460px;white-space:nowrap" class="ft181"><i>Offentlig tj�nst </i></p>
<p style="position:absolute;top:796px;left:476px;white-space:nowrap" class="ft180">1. a) Ers�ttning (med undantag f�r pen�</p>
<p style="position:absolute;top:816px;left:460px;white-space:nowrap" class="ft180">sion), som betalas av en avtalsslutande stat, </p>
<p style="position:absolute;top:835px;left:460px;white-space:nowrap" class="ft180">dess politiska underavdelningar eller lokala </p>
<p style="position:absolute;top:855px;left:460px;white-space:nowrap" class="ft180">myndigheter till fysisk person p� grund av </p>
<p style="position:absolute;top:875px;left:459px;white-space:nowrap" class="ft180">arbete som utf�rs i denna stats, dess politiska </p>
<p style="position:absolute;top:894px;left:460px;white-space:nowrap" class="ft180">underavdelningars eller lokala myndigheters </p>
<p style="position:absolute;top:913px;left:460px;white-space:nowrap" class="ft180">tj�nst, f�r beskattas i denna stat. </p>
<p style="position:absolute;top:933px;left:476px;white-space:nowrap" class="ft180">b) S�dan ers�ttning beskattas emellertid </p>
<p style="position:absolute;top:953px;left:460px;white-space:nowrap" class="ft180">endast i den andra avtalsslutande staten om </p>
<p style="position:absolute;top:972px;left:459px;white-space:nowrap" class="ft180">arbetet utf�rs i denna andra stat och per�</p>
<p style="position:absolute;top:992px;left:460px;white-space:nowrap" class="ft180">sonen i fr�ga har h emvist i denna stat och </p>
<p style="position:absolute;top:1031px;left:516px;white-space:nowrap" class="ft180">1) �r medborgare i denna stat, eller </p>
<p style="position:absolute;top:1051px;left:516px;white-space:nowrap" class="ft180">2) inte fick hemvist i denna stat ute�</p>
<p style="position:absolute;top:1070px;left:500px;white-space:nowrap" class="ft180">slutande f�r att utf�ra arbetet. </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft182">�</p>
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<p style="position:absolute;top:46px;left:666px;white-space:nowrap" class="ft190">SFS 1992:17 </p>
<p style="position:absolute;top:87px;left:88px;white-space:nowrap" class="ft190">(2) (a) Any pension paid by, or out of </p>
<p style="position:absolute;top:107px;left:72px;white-space:nowrap" class="ft190">funds created by, a Contracting State or a </p>
<p style="position:absolute;top:127px;left:73px;white-space:nowrap" class="ft190">political subdivision or a local authority </p>
<p style="position:absolute;top:147px;left:73px;white-space:nowrap" class="ft190">thereof to an individual in respect of services </p>
<p style="position:absolute;top:166px;left:73px;white-space:nowrap" class="ft190">rendered t o that State or subdivision or au�</p>
<p style="position:absolute;top:186px;left:73px;white-space:nowrap" class="ft190">thority may be taxed in that State. </p>
<p style="position:absolute;top:225px;left:87px;white-space:nowrap" class="ft190">(b) However, such pension shall be taxable </p>
<p style="position:absolute;top:245px;left:72px;white-space:nowrap" class="ft190">only in the other Contracting State if the </p>
<p style="position:absolute;top:265px;left:72px;white-space:nowrap" class="ft194">individual is a resident of, and a national of, <br/>that State. </p>
<p style="position:absolute;top:304px;left:87px;white-space:nowrap" class="ft190">(3) The provisions of Articles 15, 16 and </p>
<p style="position:absolute;top:324px;left:73px;white-space:nowrap" class="ft190">18 shall apply to remuneration and pensions </p>
<p style="position:absolute;top:344px;left:73px;white-space:nowrap" class="ft194">in respect of services rendered in connection <br/>with a business carried on by a Contracting </p>
<p style="position:absolute;top:383px;left:71px;white-space:nowrap" class="ft190">State or a political subdivision or a local au�</p>
<p style="position:absolute;top:404px;left:72px;white-space:nowrap" class="ft190">thority thereof. </p>
<p style="position:absolute;top:88px;left:465px;white-space:nowrap" class="ft190">2. a) Pension, som betalas av, eller fr�n </p>
<p style="position:absolute;top:108px;left:448px;white-space:nowrap" class="ft190">fonder inr�ttade av, en avtalsslutande stat, </p>
<p style="position:absolute;top:128px;left:448px;white-space:nowrap" class="ft190">dess politiska underavdelningar eller lokala </p>
<p style="position:absolute;top:147px;left:448px;white-space:nowrap" class="ft190">myndigheter till fysisk person p� grund av </p>
<p style="position:absolute;top:167px;left:448px;white-space:nowrap" class="ft190">arbete som utf�rts i denna stats, dess poli�</p>
<p style="position:absolute;top:187px;left:449px;white-space:nowrap" class="ft190">tiska underavdelningars eller lokala myn�</p>
<p style="position:absolute;top:206px;left:448px;white-space:nowrap" class="ft190">digheters tj�nst, f�r beskattas i denna stat. </p>
<p style="position:absolute;top:226px;left:465px;white-space:nowrap" class="ft190">b) S�dan pension beskattas emellertid en�</p>
<p style="position:absolute;top:246px;left:448px;white-space:nowrap" class="ft190">dast i den andra avtalsslutande staten om </p>
<p style="position:absolute;top:265px;left:448px;white-space:nowrap" class="ft190">personen i fr�ga har hemvist och �r medbor�</p>
<p style="position:absolute;top:285px;left:447px;white-space:nowrap" class="ft190">gare i denna stat. </p>
<p style="position:absolute;top:305px;left:464px;white-space:nowrap" class="ft190">3. Best�mmelserna i artiklarna 15, 16 och </p>
<p style="position:absolute;top:325px;left:448px;white-space:nowrap" class="ft190">18 till�mpas p� ers�ttning och pension som </p>
<p style="position:absolute;top:345px;left:448px;white-space:nowrap" class="ft190">betalas p� grund av arbete som utf�rts i sam�</p>
<p style="position:absolute;top:364px;left:448px;white-space:nowrap" class="ft190">band med r�relse som bedrivs av en avtals�</p>
<p style="position:absolute;top:384px;left:447px;white-space:nowrap" class="ft190">slutande stat, dess politiska underavdelning�</p>
<p style="position:absolute;top:403px;left:447px;white-space:nowrap" class="ft190">ar eller lokala myndigheter. </p>
<p style="position:absolute;top:795px;left:6px;white-space:nowrap" class="ft191">lijjlli!�' </p>
<p style="position:absolute;top:455px;left:72px;white-space:nowrap" class="ft190">Artide 20 </p>
<p style="position:absolute;top:478px;left:73px;white-space:nowrap" class="ft192"><i>Professors and teachers </i></p>
<p style="position:absolute;top:502px;left:88px;white-space:nowrap" class="ft190">(1) Payments which a professor or teacher </p>
<p style="position:absolute;top:522px;left:73px;white-space:nowrap" class="ft190">who is a resi dent of a Contracting State and </p>
<p style="position:absolute;top:541px;left:73px;white-space:nowrap" class="ft190">who, at the invitation of a university, college, </p>
<p style="position:absolute;top:561px;left:73px;white-space:nowrap" class="ft190">school or other approved educational institu�</p>
<p style="position:absolute;top:581px;left:73px;white-space:nowrap" class="ft190">tion, is present in the other Contracting State </p>
<p style="position:absolute;top:600px;left:72px;white-space:nowrap" class="ft190">for the purpose of teaching or scientific re�</p>
<p style="position:absolute;top:620px;left:72px;white-space:nowrap" class="ft190">search for a maximum period of two years, </p>
<p style="position:absolute;top:640px;left:73px;white-space:nowrap" class="ft190">receives for such teaching or research, shall </p>
<p style="position:absolute;top:659px;left:73px;white-space:nowrap" class="ft190">be taxable only in the first-mentioned State. </p>
<p style="position:absolute;top:699px;left:88px;white-space:nowrap" class="ft190">(2) This Article shall not apply to income </p>
<p style="position:absolute;top:719px;left:72px;white-space:nowrap" class="ft190">from research if such research is undertaken </p>
<p style="position:absolute;top:738px;left:73px;white-space:nowrap" class="ft190">not in the public interest but primarily for the </p>
<p style="position:absolute;top:758px;left:73px;white-space:nowrap" class="ft190">private benefit of a specific person or per�</p>
<p style="position:absolute;top:777px;left:72px;white-space:nowrap" class="ft190">sons. </p>
<p style="position:absolute;top:828px;left:74px;white-space:nowrap" class="ft192"><i>Article 21 </i></p>
<p style="position:absolute;top:852px;left:72px;white-space:nowrap" class="ft192"><i>Students </i></p>
<p style="position:absolute;top:876px;left:88px;white-space:nowrap" class="ft190">Payments which a student or business ap�</p>
<p style="position:absolute;top:896px;left:72px;white-space:nowrap" class="ft190">prentice who is or was immediately before </p>
<p style="position:absolute;top:916px;left:73px;white-space:nowrap" class="ft190">visiting a Contracting State a resident of the </p>
<p style="position:absolute;top:935px;left:71px;white-space:nowrap" class="ft190">other Contracting State and who is present in </p>
<p style="position:absolute;top:955px;left:72px;white-space:nowrap" class="ft190">the first-mentioned State solely for the pur�</p>
<p style="position:absolute;top:975px;left:72px;white-space:nowrap" class="ft190">pose of his education or training receives for </p>
<p style="position:absolute;top:994px;left:72px;white-space:nowrap" class="ft190">the purpose of his maintenance, education or </p>
<p style="position:absolute;top:1014px;left:71px;white-space:nowrap" class="ft190">training shall not be taxed in that State, pro�</p>
<p style="position:absolute;top:1034px;left:72px;white-space:nowrap" class="ft190">vided that such payments arise from sources </p>
<p style="position:absolute;top:1052px;left:71px;white-space:nowrap" class="ft190">outside that State. </p>
<p style="position:absolute;top:455px;left:448px;white-space:nowrap" class="ft195">Artikel 20 <br/><i>Professorer och l�rare </i></p>
<p style="position:absolute;top:502px;left:464px;white-space:nowrap" class="ft190">1. Ers�ttning som en professor eller en l�</p>
<p style="position:absolute;top:522px;left:449px;white-space:nowrap" class="ft190">rare, vilken har hemvist i en avtalsslutande </p>
<p style="position:absolute;top:542px;left:448px;white-space:nowrap" class="ft190">stat och som p� inbjudan av ett universitet, </p>
<p style="position:absolute;top:562px;left:449px;white-space:nowrap" class="ft190">h�gskola, skola eller annan godk�nd under�</p>
<p style="position:absolute;top:581px;left:449px;white-space:nowrap" class="ft190">visningsanstalt vistas i den andra avtalsslu�</p>
<p style="position:absolute;top:601px;left:448px;white-space:nowrap" class="ft190">tande staten f�r att bedriva undervisning </p>
<p style="position:absolute;top:620px;left:447px;white-space:nowrap" class="ft190">eller vetenskaplig forskning under en period </p>
<p style="position:absolute;top:640px;left:447px;white-space:nowrap" class="ft190">om h�gst tv� �r, uppb�r f�r s�dan undervis�</p>
<p style="position:absolute;top:660px;left:448px;white-space:nowrap" class="ft190">ning eller forskning beskattas endast i den </p>
<p style="position:absolute;top:680px;left:447px;white-space:nowrap" class="ft190">f�rstn�mnda staten. </p>
<p style="position:absolute;top:700px;left:464px;white-space:nowrap" class="ft190">2. Denna artikel till�mpas inte betr�ffande </p>
<p style="position:absolute;top:719px;left:448px;white-space:nowrap" class="ft190">inkomst av forskning, om forskningen sker, </p>
<p style="position:absolute;top:739px;left:448px;white-space:nowrap" class="ft190">inte i allm�nt intresse, utan f�retr�desvis f�r </p>
<p style="position:absolute;top:759px;left:447px;white-space:nowrap" class="ft190">att gagna viss persons eller vissa personers </p>
<p style="position:absolute;top:778px;left:448px;white-space:nowrap" class="ft190">privata intressen. </p>
<p style="position:absolute;top:830px;left:448px;white-space:nowrap" class="ft192"><i>Artikel 21 </i></p>
<p style="position:absolute;top:854px;left:446px;white-space:nowrap" class="ft192"><i>Studerande </i></p>
<p style="position:absolute;top:877px;left:462px;white-space:nowrap" class="ft190">Studerande eller a�arspraktikant, som har </p>
<p style="position:absolute;top:897px;left:446px;white-space:nowrap" class="ft190">eller omedelbart f�re vistelse i en avtalsslu�</p>
<p style="position:absolute;top:917px;left:446px;white-space:nowrap" class="ft190">tande stat hade hemvist i den andra avtals�</p>
<p style="position:absolute;top:937px;left:446px;white-space:nowrap" class="ft190">slutande staten och som vistas i den f�rst�</p>
<p style="position:absolute;top:956px;left:446px;white-space:nowrap" class="ft190">n�mnda staten uteslutande f�r sin undervis�</p>
<p style="position:absolute;top:976px;left:446px;white-space:nowrap" class="ft190">ning eller utbildning, beskattas inte i denna </p>
<p style="position:absolute;top:996px;left:445px;white-space:nowrap" class="ft190">stat f�r belopp som han erh�ller f�r sitt uppe�</p>
<p style="position:absolute;top:1015px;left:446px;white-space:nowrap" class="ft190">h�lle, sin undervisning eller utbildning, un�</p>
<p style="position:absolute;top:1035px;left:445px;white-space:nowrap" class="ft190">der f�ruts�ttning att beloppen h�rr�r fr�n </p>
<p style="position:absolute;top:1055px;left:446px;white-space:nowrap" class="ft190">k�lla utanf�r denna stat. </p>
<p style="position:absolute;top:1109px;left:755px;white-space:nowrap" class="ft190">35 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft193">�</p>
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<p style="position:absolute;top:70px;left:87px;white-space:nowrap" class="ft200">SFS 1992:17 </p>
<p style="position:absolute;top:111px;left:89px;white-space:nowrap" class="ft201"><i>Article 22 </i></p>
<p style="position:absolute;top:135px;left:87px;white-space:nowrap" class="ft201"><i>Other income </i></p>
<p style="position:absolute;top:157px;left:104px;white-space:nowrap" class="ft200">(1) Items of income of a resident of a Con�</p>
<p style="position:absolute;top:177px;left:87px;white-space:nowrap" class="ft200">tracting State, wherever arising, not dealt </p>
<p style="position:absolute;top:197px;left:88px;white-space:nowrap" class="ft200">with in the foregoing Articles of this Conven�</p>
<p style="position:absolute;top:217px;left:88px;white-space:nowrap" class="ft200">tion shall be taxable only in that State. </p>
<p style="position:absolute;top:255px;left:103px;white-space:nowrap" class="ft200">(2) The provisions of paragraph (1) shall </p>
<p style="position:absolute;top:275px;left:88px;white-space:nowrap" class="ft200">not apply to income, other than income from </p>
<p style="position:absolute;top:294px;left:88px;white-space:nowrap" class="ft200">immovable property as defined in paragraph </p>
<p style="position:absolute;top:314px;left:87px;white-space:nowrap" class="ft200">(2) of Article 6, if the recipient of such in�</p>
<p style="position:absolute;top:333px;left:87px;white-space:nowrap" class="ft200">come, being a resident of a Contracting State, </p>
<p style="position:absolute;top:353px;left:87px;white-space:nowrap" class="ft200">carries on business in the other Contracting </p>
<p style="position:absolute;top:372px;left:87px;white-space:nowrap" class="ft200">State through a permanent establishment sit�</p>
<p style="position:absolute;top:391px;left:88px;white-space:nowrap" class="ft200">uated therein, or performs in that other State </p>
<p style="position:absolute;top:411px;left:87px;white-space:nowrap" class="ft200">independent personal services from a fixed </p>
<p style="position:absolute;top:430px;left:87px;white-space:nowrap" class="ft200">base situated therein, and the right or proper�</p>
<p style="position:absolute;top:450px;left:87px;white-space:nowrap" class="ft200">ty in respect of which th e income is paid is </p>
<p style="position:absolute;top:469px;left:87px;white-space:nowrap" class="ft200">effectively connected with such permanent </p>
<p style="position:absolute;top:489px;left:87px;white-space:nowrap" class="ft200">establishment or fixed base. In such case the </p>
<p style="position:absolute;top:508px;left:87px;white-space:nowrap" class="ft200">provisions of Article 7 or Article 14, as the </p>
<p style="position:absolute;top:528px;left:87px;white-space:nowrap" class="ft200">case may be, shall apply. </p>
<p style="position:absolute;top:109px;left:461px;white-space:nowrap" class="ft201"><i>Artikel 22 </i></p>
<p style="position:absolute;top:132px;left:459px;white-space:nowrap" class="ft201"><i>Annan inkomst </i></p>
<p style="position:absolute;top:155px;left:475px;white-space:nowrap" class="ft200">1. Inkomst som person med hemvist i en </p>
<p style="position:absolute;top:174px;left:459px;white-space:nowrap" class="ft200">avtalsslutande stat f�rv�rvar och som inte </p>
<p style="position:absolute;top:194px;left:459px;white-space:nowrap" class="ft200">behandlas i f�reg�ende artiklar av detta avtal </p>
<p style="position:absolute;top:214px;left:459px;white-space:nowrap" class="ft200">beskattas endast i denna stat, oavsett vari�</p>
<p style="position:absolute;top:233px;left:459px;white-space:nowrap" class="ft200">fr�n inkomsten h�rr�r. </p>
<p style="position:absolute;top:253px;left:475px;white-space:nowrap" class="ft200">2. Best�mmelserna i punkt 1 till�mpas </p>
<p style="position:absolute;top:272px;left:459px;white-space:nowrap" class="ft200">inte p� inkomst, med undantag f�r inkomst </p>
<p style="position:absolute;top:292px;left:458px;white-space:nowrap" class="ft200">av fast egendom som avses i artikel 6 punkt </p>
<p style="position:absolute;top:312px;left:459px;white-space:nowrap" class="ft200">2, om mottagaren av inkomsten har hemvist i </p>
<p style="position:absolute;top:331px;left:458px;white-space:nowrap" class="ft200">en avtalsslutande stat och bedriver r�relse i </p>
<p style="position:absolute;top:351px;left:458px;white-space:nowrap" class="ft200">den andra avtalsslutande staten fr�n d�r bel�</p>
<p style="position:absolute;top:370px;left:458px;white-space:nowrap" class="ft200">get fast driftst�lle eller ut�var sj�lvst�ndig </p>
<p style="position:absolute;top:390px;left:458px;white-space:nowrap" class="ft200">yrkesverksamhet i de nna andra stat fr�n d�r </p>
<p style="position:absolute;top:409px;left:458px;white-space:nowrap" class="ft200">bel�gen stadigvarande anordning, samt den </p>
<p style="position:absolute;top:429px;left:458px;white-space:nowrap" class="ft200">r�ttighet eller egendom i fr�ga om vilken in�</p>
<p style="position:absolute;top:448px;left:458px;white-space:nowrap" class="ft200">komsten betalas �ger verkligt samband med </p>
<p style="position:absolute;top:468px;left:458px;white-space:nowrap" class="ft200">det fasta driftst�llet eller den stadigvarande </p>
<p style="position:absolute;top:488px;left:458px;white-space:nowrap" class="ft200">anordningen. I s�dant fall till�mpas best�m�</p>
<p style="position:absolute;top:507px;left:458px;white-space:nowrap" class="ft200">melserna i artikel 7 respektive artikel 14. </p>
<p style="position:absolute;top:571px;left:86px;white-space:nowrap" class="ft201"><i>CHAPTER IV </i></p>
<p style="position:absolute;top:595px;left:85px;white-space:nowrap" class="ft201"><i>TAXATION OF CAPITAL </i></p>
<p style="position:absolute;top:618px;left:87px;white-space:nowrap" class="ft201"><i>Artide 23 </i></p>
<p style="position:absolute;top:641px;left:86px;white-space:nowrap" class="ft201"><i>Capital </i></p>
<p style="position:absolute;top:664px;left:103px;white-space:nowrap" class="ft200">(1) Capital represented by immovable </p>
<p style="position:absolute;top:684px;left:87px;white-space:nowrap" class="ft200">property referred t o in Article 6, owned by a </p>
<p style="position:absolute;top:704px;left:88px;white-space:nowrap" class="ft200">resident of a Contracting State and situated </p>
<p style="position:absolute;top:723px;left:87px;white-space:nowrap" class="ft200">in the o ther Contracting State, may be taxed </p>
<p style="position:absolute;top:742px;left:87px;white-space:nowrap" class="ft200">in that other State. </p>
<p style="position:absolute;top:762px;left:103px;white-space:nowrap" class="ft200">(2) Capital represented by movable prop�</p>
<p style="position:absolute;top:781px;left:87px;white-space:nowrap" class="ft200">erty forming part of the business property of </p>
<p style="position:absolute;top:801px;left:88px;white-space:nowrap" class="ft200">a permanent establishment which an enter�</p>
<p style="position:absolute;top:820px;left:88px;white-space:nowrap" class="ft200">prise of a Contracting State has in the other </p>
<p style="position:absolute;top:840px;left:88px;white-space:nowrap" class="ft200">Contracting State or by movable property </p>
<p style="position:absolute;top:859px;left:88px;white-space:nowrap" class="ft200">pertaining to a fixed base available to a resi�</p>
<p style="position:absolute;top:879px;left:88px;white-space:nowrap" class="ft200">dent of a Contracting State in the other Con�</p>
<p style="position:absolute;top:898px;left:88px;white-space:nowrap" class="ft200">tracting State for the purpose of performing </p>
<p style="position:absolute;top:917px;left:88px;white-space:nowrap" class="ft200">independent personal services, may be taxed </p>
<p style="position:absolute;top:937px;left:89px;white-space:nowrap" class="ft200">in that other State. </p>
<p style="position:absolute;top:956px;left:104px;white-space:nowrap" class="ft200">(3) Capital represented by ships and air�</p>
<p style="position:absolute;top:975px;left:88px;white-space:nowrap" class="ft200">craft operated in international traffic and by </p>
<p style="position:absolute;top:995px;left:88px;white-space:nowrap" class="ft200">movable property pertaining to the operation </p>
<p style="position:absolute;top:1014px;left:88px;white-space:nowrap" class="ft200">of such ships and aircraft, shall be taxable </p>
<p style="position:absolute;top:1033px;left:89px;white-space:nowrap" class="ft200">only in the Contracting State in which the </p>
<p style="position:absolute;top:1053px;left:89px;white-space:nowrap" class="ft200">place of effective management of the enter�</p>
<p style="position:absolute;top:1072px;left:89px;white-space:nowrap" class="ft200">prise is situated. If that State according to its </p>
<p style="position:absolute;top:570px;left:458px;white-space:nowrap" class="ft203">KAPITEL IV <br/>BESKATTNING AV F�RM�GENHET <br/>Artikel 23 <br/><i>F�rm�genhet </i></p>
<p style="position:absolute;top:664px;left:474px;white-space:nowrap" class="ft200">1. F�rm�genhet best�ende av s�dan fast </p>
<p style="position:absolute;top:683px;left:458px;white-space:nowrap" class="ft200">egendom som avses i artike l 6, vilken person </p>
<p style="position:absolute;top:703px;left:459px;white-space:nowrap" class="ft200">med hemvist i en a vtalsslutande stat innehar </p>
<p style="position:absolute;top:723px;left:458px;white-space:nowrap" class="ft200">och vilken �r bel�gen i den andra avtalsslu�</p>
<p style="position:absolute;top:742px;left:458px;white-space:nowrap" class="ft200">tande staten, f�r beskattas i denna andra stat. </p>
<p style="position:absolute;top:762px;left:475px;white-space:nowrap" class="ft200">2. F�rm�genhet best�ende av l�s egen�</p>
<p style="position:absolute;top:781px;left:458px;white-space:nowrap" class="ft200">dom, som utg�r del av r�relsetillg�ngama i </p>
<p style="position:absolute;top:801px;left:458px;white-space:nowrap" class="ft200">fast driftst�lle, vilket ett f�retag i en avtals�</p>
<p style="position:absolute;top:821px;left:458px;white-space:nowrap" class="ft200">slutande stat har i den andra avtalsslutande </p>
<p style="position:absolute;top:840px;left:458px;white-space:nowrap" class="ft200">staten, eller av l�s egendom, h�nf�rlig till </p>
<p style="position:absolute;top:859px;left:458px;white-space:nowrap" class="ft200">stadigvarande anordning f�r att ut�va sj�lv�</p>
<p style="position:absolute;top:879px;left:458px;white-space:nowrap" class="ft200">st�ndig yrkesverksamhet, som person med </p>
<p style="position:absolute;top:898px;left:459px;white-space:nowrap" class="ft200">hemvist i en avtalsslutande stat har i den </p>
<p style="position:absolute;top:918px;left:458px;white-space:nowrap" class="ft200">andra avtalsslutande staten, f�r beskattas i </p>
<p style="position:absolute;top:937px;left:458px;white-space:nowrap" class="ft200">denna andra stat. </p>
<p style="position:absolute;top:957px;left:475px;white-space:nowrap" class="ft200">3. F�rm�genhet best�ende av skepp och </p>
<p style="position:absolute;top:976px;left:458px;white-space:nowrap" class="ft200">luftfartyg som anv�nds i internationell trafik </p>
<p style="position:absolute;top:996px;left:458px;white-space:nowrap" class="ft200">samt av l�s egendom som �r h�nf�rlig till </p>
<p style="position:absolute;top:1015px;left:458px;white-space:nowrap" class="ft200">anv�ndningen av s�dana skepp och luftfartyg </p>
<p style="position:absolute;top:1035px;left:459px;white-space:nowrap" class="ft200">beskattas endast i den avtalsslutande stat d�r </p>
<p style="position:absolute;top:1054px;left:459px;white-space:nowrap" class="ft200">f�retaget har sin verldiga ledning. I fall d� </p>
<p style="position:absolute;top:1074px;left:459px;white-space:nowrap" class="ft200">denna stat p� grund av sin lagstiftning inte </p>
<p style="position:absolute;top:1117px;left:91px;white-space:nowrap" class="ft200">36 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft202">�</p>
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<p style="position:absolute;top:56px;left:667px;white-space:nowrap" class="ft210">SFS 1992:17 </p>
<p style="position:absolute;top:956px;left:18px;white-space:nowrap" class="ft211"><b>(dgi </b></p>
<p style="position:absolute;top:96px;left:74px;white-space:nowrap" class="ft210">legislation cannot tax the whole of the capi�</p>
<p style="position:absolute;top:116px;left:74px;white-space:nowrap" class="ft210">tal, the capital shall be taxable only in the </p>
<p style="position:absolute;top:136px;left:74px;white-space:nowrap" class="ft210">Contracting State of which the enterprise is a </p>
<p style="position:absolute;top:155px;left:75px;white-space:nowrap" class="ft210">resident. For the purposes of this paragraph </p>
<p style="position:absolute;top:175px;left:74px;white-space:nowrap" class="ft210">the provisions of paragraph (2) of Article 8 </p>
<p style="position:absolute;top:195px;left:74px;white-space:nowrap" class="ft210">shall apply. </p>
<p style="position:absolute;top:214px;left:89px;white-space:nowrap" class="ft210">(4) Ail other elements of capital of a resi�</p>
<p style="position:absolute;top:234px;left:74px;white-space:nowrap" class="ft215">dent of a Contracting State shall be taxable <br/>only in that State. </p>
<p style="position:absolute;top:298px;left:74px;white-space:nowrap" class="ft216">CHAPTER V <br/>ELIMINATION OF DOUBLE TAXATION </p>
<p style="position:absolute;top:365px;left:75px;white-space:nowrap" class="ft216">Article 24 <br/><i>Elimination of double taxation </i></p>
<p style="position:absolute;top:411px;left:90px;white-space:nowrap" class="ft210">(1) In the case of Sweden, double taxation </p>
<p style="position:absolute;top:431px;left:74px;white-space:nowrap" class="ft210">shall be avoided as follows: </p>
<p style="position:absolute;top:451px;left:90px;white-space:nowrap" class="ft210">(a) Where a resident of Sweden derives </p>
<p style="position:absolute;top:471px;left:75px;white-space:nowrap" class="ft210">income which un der the laws of the Nether�</p>
<p style="position:absolute;top:490px;left:74px;white-space:nowrap" class="ft210">lands and in accordance with the provisions </p>
<p style="position:absolute;top:510px;left:74px;white-space:nowrap" class="ft210">of this Convention may be taxed in the Neth�</p>
<p style="position:absolute;top:530px;left:74px;white-space:nowrap" class="ft210">erlands, Sweden shall allow subject to the </p>
<p style="position:absolute;top:550px;left:75px;white-space:nowrap" class="ft210">provisions of the law of Sweden concerning </p>
<p style="position:absolute;top:570px;left:74px;white-space:nowrap" class="ft210">credit for foreign tax (as it may be amended </p>
<p style="position:absolute;top:589px;left:75px;white-space:nowrap" class="ft210">from time to time without changing the gen�</p>
<p style="position:absolute;top:609px;left:75px;white-space:nowrap" class="ft210">eral principle hereoO as a deduction from </p>
<p style="position:absolute;top:629px;left:74px;white-space:nowrap" class="ft210">the tax on such income, an amount equal to </p>
<p style="position:absolute;top:649px;left:75px;white-space:nowrap" class="ft210">the Netherlands tax paid in respect of such </p>
<p style="position:absolute;top:668px;left:75px;white-space:nowrap" class="ft210">income. </p>
<p style="position:absolute;top:688px;left:90px;white-space:nowrap" class="ft210">(b) Where a resident of Sweden owns capi�</p>
<p style="position:absolute;top:708px;left:75px;white-space:nowrap" class="ft210">tal which, under the laws of the Netherlands </p>
<p style="position:absolute;top:727px;left:74px;white-space:nowrap" class="ft210">and in accordance with the provisions of this </p>
<p style="position:absolute;top:747px;left:74px;white-space:nowrap" class="ft210">Convention, may be taxed in the Nether�</p>
<p style="position:absolute;top:767px;left:74px;white-space:nowrap" class="ft210">lands, Sweden shall allow as a deduction </p>
<p style="position:absolute;top:786px;left:74px;white-space:nowrap" class="ft210">from the tax on such capital an amount equal </p>
<p style="position:absolute;top:806px;left:74px;white-space:nowrap" class="ft210">to the capital tax paid in the Netherlands in </p>
<p style="position:absolute;top:826px;left:74px;white-space:nowrap" class="ft210">respect of such capital. Such deduction shall </p>
<p style="position:absolute;top:845px;left:74px;white-space:nowrap" class="ft210">not, however, exceed that part of the Swedish </p>
<p style="position:absolute;top:865px;left:74px;white-space:nowrap" class="ft210">capital tax as computed before the deduction </p>
<p style="position:absolute;top:885px;left:74px;white-space:nowrap" class="ft210">is given, which is appropriate to the capital </p>
<p style="position:absolute;top:905px;left:75px;white-space:nowrap" class="ft210">which may be taxed in the Netherlands. </p>
<p style="position:absolute;top:944px;left:89px;white-space:nowrap" class="ft210">(c) Notwithstanding the provisions of sub�</p>
<p style="position:absolute;top:964px;left:75px;white-space:nowrap" class="ft210">paragraph (a) of this paragraph, where a resi�</p>
<p style="position:absolute;top:983px;left:75px;white-space:nowrap" class="ft210">dent of Sweden derives income, which in ac�</p>
<p style="position:absolute;top:1003px;left:75px;white-space:nowrap" class="ft210">cordance with the provisions of paragraph (3) </p>
<p style="position:absolute;top:1023px;left:75px;white-space:nowrap" class="ft210">of Article 18 or Article 19 may be taxed in the </p>
<p style="position:absolute;top:1043px;left:75px;white-space:nowrap" class="ft210">Netherlands, Sweden shall exempt such in�</p>
<p style="position:absolute;top:1062px;left:75px;white-space:nowrap" class="ft210">come from tax. </p>
<p style="position:absolute;top:98px;left:451px;white-space:nowrap" class="ft210">kan beskatta s�dan f�rm�genhet i sin helhet, </p>
<p style="position:absolute;top:118px;left:450px;white-space:nowrap" class="ft210">skall f�rm�genheten beskattas endast i den </p>
<p style="position:absolute;top:137px;left:450px;white-space:nowrap" class="ft210">avtalsslutande stat i vilken f�retaget har hem�</p>
<p style="position:absolute;top:157px;left:451px;white-space:nowrap" class="ft210">vist. Betr�fiFande denna punkt skall best�m�</p>
<p style="position:absolute;top:176px;left:450px;white-space:nowrap" class="ft210">melserna i artikel 8 punkt 2 till�mpas. </p>
<p style="position:absolute;top:216px;left:466px;white-space:nowrap" class="ft210">4. Alla andra slag av f�rm�genhet, som </p>
<p style="position:absolute;top:236px;left:450px;white-space:nowrap" class="ft210">person med hemvist i en avtalsslutande stat </p>
<p style="position:absolute;top:255px;left:450px;white-space:nowrap" class="ft210">innehar, beskattas endast i denna stat. </p>
<p style="position:absolute;top:298px;left:451px;white-space:nowrap" class="ft216">KAPITEL V <br/>UNDANR�JANDE AV DUBBELBE�</p>
<p style="position:absolute;top:341px;left:450px;white-space:nowrap" class="ft216">SKATTNING <br/>Artikel 24 </p>
<p style="position:absolute;top:388px;left:451px;white-space:nowrap" class="ft212"><i>Undanr�jande av dubbelbeskattning </i></p>
<p style="position:absolute;top:412px;left:467px;white-space:nowrap" class="ft210">1. Betr�ffande Sverige skall dubbelbe�</p>
<p style="position:absolute;top:432px;left:450px;white-space:nowrap" class="ft210">skattning undvikas enligt f�ljande: </p>
<p style="position:absolute;top:452px;left:466px;white-space:nowrap" class="ft210">a) Om person med hemvist i Sverige f�r�</p>
<p style="position:absolute;top:471px;left:451px;white-space:nowrap" class="ft210">v�rvar inkomst som enligt nederl�ndsk lag�</p>
<p style="position:absolute;top:491px;left:450px;white-space:nowrap" class="ft210">stiftning och i enlighet med best�mmelserna i </p>
<p style="position:absolute;top:511px;left:450px;white-space:nowrap" class="ft210">detta avtal f�r beskattas i Nederl�nderna, </p>
<p style="position:absolute;top:530px;left:450px;white-space:nowrap" class="ft210">skall Sverige med beaktande av best�m�</p>
<p style="position:absolute;top:550px;left:451px;white-space:nowrap" class="ft210">melserna i svensk lagstiftning om avr�kning </p>
<p style="position:absolute;top:570px;left:450px;white-space:nowrap" class="ft210">av utl�ndsk skatt (s�som de kan komma att </p>
<p style="position:absolute;top:590px;left:450px;white-space:nowrap" class="ft210">�ndras fr�n tid till annan utan att den all�</p>
<p style="position:absolute;top:609px;left:451px;white-space:nowrap" class="ft210">m�nna princip som anges h�r �ndras) fr�n </p>
<p style="position:absolute;top:629px;left:449px;white-space:nowrap" class="ft210">skatten p� inkomsten avr�kna ett belopp </p>
<p style="position:absolute;top:649px;left:450px;white-space:nowrap" class="ft210">motsvarande den skatt som erlagts i Neder�</p>
<p style="position:absolute;top:668px;left:450px;white-space:nowrap" class="ft210">l�nderna f�r inkomsten. </p>
<p style="position:absolute;top:688px;left:467px;white-space:nowrap" class="ft210">b) Om person med hemvist i Sverige inne�</p>
<p style="position:absolute;top:708px;left:450px;white-space:nowrap" class="ft210">har f�rm�genhet som enligt nederl�ndsk lag�</p>
<p style="position:absolute;top:727px;left:449px;white-space:nowrap" class="ft210">stiftning och i enlighet med best�mmelserna i </p>
<p style="position:absolute;top:747px;left:449px;white-space:nowrap" class="ft210">detta avtal f�r beskattas i Nederl�nderna, </p>
<p style="position:absolute;top:767px;left:449px;white-space:nowrap" class="ft210">skall Sverige fr�n denna persons f�rm�gen�</p>
<p style="position:absolute;top:786px;left:450px;white-space:nowrap" class="ft210">hetsskatt avr�kna ett belopp motsvarande </p>
<p style="position:absolute;top:806px;left:449px;white-space:nowrap" class="ft210">den f�rm�genhetsskatt som erlagts i Neder�</p>
<p style="position:absolute;top:826px;left:449px;white-space:nowrap" class="ft210">l�nderna f�r s�dan f�rm�genhet. Avr�k-</p>
<p style="position:absolute;top:845px;left:450px;white-space:nowrap" class="ft210">ningsbeloppet skall emellertid inte �verstiga </p>
<p style="position:absolute;top:865px;left:449px;white-space:nowrap" class="ft210">den del av den svenska f�rm�genhetsskatten, </p>
<p style="position:absolute;top:885px;left:449px;white-space:nowrap" class="ft210">ber�lcnad utan s�dan avr�kning, som bel�per </p>
<p style="position:absolute;top:904px;left:449px;white-space:nowrap" class="ft210">p� den f�rm�genhet som f�r beskattas i Ne�</p>
<p style="position:absolute;top:925px;left:449px;white-space:nowrap" class="ft210">derl�nderna. </p>
<p style="position:absolute;top:941px;left:465px;white-space:nowrap" class="ft210">c) Om person med hemvist i Sverige f�r�</p>
<p style="position:absolute;top:961px;left:450px;white-space:nowrap" class="ft210">v�rvar inkomst som enligt best�mmelserna i </p>
<p style="position:absolute;top:981px;left:449px;white-space:nowrap" class="ft210">artikel 18 punkt 3 eller artikel 19 f�r beskat�</p>
<p style="position:absolute;top:1001px;left:449px;white-space:nowrap" class="ft210">tas i Nederl�nderna skall Sverige, utan </p>
<p style="position:absolute;top:1020px;left:449px;white-space:nowrap" class="ft210">hinder av best�mmelserna i a) i denna punkt, </p>
<p style="position:absolute;top:1041px;left:450px;white-space:nowrap" class="ft210">undanta s�dan inkomst fr�n beskattning. </p>
<p style="position:absolute;top:1112px;left:761px;white-space:nowrap" class="ft213">37 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft214">�</p>
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<p style="position:absolute;top:71px;left:85px;white-space:nowrap" class="ft220">SFS 1992:17 </p>
<p style="position:absolute;top:112px;left:101px;white-space:nowrap" class="ft220">(d) Notwithstanding the provisions of sub�</p>
<p style="position:absolute;top:132px;left:86px;white-space:nowrap" class="ft220">paragraph (a) of this paragraph, dividends </p>
<p style="position:absolute;top:151px;left:85px;white-space:nowrap" class="ft220">paid by a company which is a resident of the </p>
<p style="position:absolute;top:171px;left:86px;white-space:nowrap" class="ft220">Netherlands to a company which is a resident </p>
<p style="position:absolute;top:190px;left:85px;white-space:nowrap" class="ft220">of Sweden shall be exempt from Swedish tax </p>
<p style="position:absolute;top:210px;left:85px;white-space:nowrap" class="ft220">to the extent that the dividends would ha ve </p>
<p style="position:absolute;top:229px;left:85px;white-space:nowrap" class="ft220">been exempt under Swedish law if both com�</p>
<p style="position:absolute;top:249px;left:85px;white-space:nowrap" class="ft220">panies had been Swedish companies. This </p>
<p style="position:absolute;top:268px;left:85px;white-space:nowrap" class="ft220">exemption shall not apply unless </p>
<p style="position:absolute;top:288px;left:147px;white-space:nowrap" class="ft220">(i) the profits out of which the divi�</p>
<p style="position:absolute;top:308px;left:131px;white-space:nowrap" class="ft220">dends are paid have, in the Nether�</p>
<p style="position:absolute;top:327px;left:131px;white-space:nowrap" class="ft220">lands or elsewhere, been subjected to a </p>
<p style="position:absolute;top:347px;left:131px;white-space:nowrap" class="ft220">tax corresponding to at least 15 per </p>
<p style="position:absolute;top:367px;left:131px;white-space:nowrap" class="ft220">cent of the net profits calculated in </p>
<p style="position:absolute;top:386px;left:131px;white-space:nowrap" class="ft220">accordance with Swedish law, or </p>
<p style="position:absolute;top:406px;left:147px;white-space:nowrap" class="ft220">(ii) these dividends represent in�</p>
<p style="position:absolute;top:425px;left:131px;white-space:nowrap" class="ft220">come or capital gains that would have </p>
<p style="position:absolute;top:445px;left:132px;white-space:nowrap" class="ft220">been exempt from Swedish tax if de�</p>
<p style="position:absolute;top:464px;left:132px;white-space:nowrap" class="ft220">rived directly by the company resident </p>
<p style="position:absolute;top:484px;left:132px;white-space:nowrap" class="ft220">in Sweden, or </p>
<p style="position:absolute;top:503px;left:147px;white-space:nowrap" class="ft220">(iii) these dividends represent capi�</p>
<p style="position:absolute;top:523px;left:132px;white-space:nowrap" class="ft220">tal gains from the alienation of shares </p>
<p style="position:absolute;top:542px;left:132px;white-space:nowrap" class="ft220">in a company in so far as the assets of </p>
<p style="position:absolute;top:562px;left:132px;white-space:nowrap" class="ft220">that company, if alienated, would yield </p>
<p style="position:absolute;top:581px;left:131px;white-space:nowrap" class="ft220">a capital gain which, if received direct�</p>
<p style="position:absolute;top:601px;left:131px;white-space:nowrap" class="ft220">ly by the Swedish company, would </p>
<p style="position:absolute;top:620px;left:132px;white-space:nowrap" class="ft220">have been exempt from Swedish tax, </p>
<p style="position:absolute;top:640px;left:132px;white-space:nowrap" class="ft220">or </p>
<p style="position:absolute;top:678px;left:148px;white-space:nowrap" class="ft220">(iv) these dividends represent capi�</p>
<p style="position:absolute;top:698px;left:132px;white-space:nowrap" class="ft220">tal gains from the alienation of shares </p>
<p style="position:absolute;top:718px;left:133px;white-space:nowrap" class="ft220">in a company which is a resident of the </p>
<p style="position:absolute;top:737px;left:133px;white-space:nowrap" class="ft220">Netherlands, in so far as the assets of </p>
<p style="position:absolute;top:757px;left:132px;white-space:nowrap" class="ft220">this company do not directly or indi�</p>
<p style="position:absolute;top:776px;left:132px;white-space:nowrap" class="ft220">rectly consist of a permanent establish�</p>
<p style="position:absolute;top:795px;left:133px;white-space:nowrap" class="ft220">ment or immovable property in a third </p>
<p style="position:absolute;top:815px;left:133px;white-space:nowrap" class="ft220">State, or of shares in a company which </p>
<p style="position:absolute;top:835px;left:132px;white-space:nowrap" class="ft220">is a resident of a third State and in so </p>
<p style="position:absolute;top:854px;left:132px;white-space:nowrap" class="ft220">far as the profits withheld by this com�</p>
<p style="position:absolute;top:874px;left:132px;white-space:nowrap" class="ft220">pany do no t represent income or capi�</p>
<p style="position:absolute;top:893px;left:132px;white-space:nowrap" class="ft220">tal gains derived from such assets. </p>
<p style="position:absolute;top:912px;left:103px;white-space:nowrap" class="ft220">However, in the case where dividends </p>
<p style="position:absolute;top:931px;left:86px;white-space:nowrap" class="ft220">which would have been exempt under Swed�</p>
<p style="position:absolute;top:951px;left:87px;white-space:nowrap" class="ft220">ish law if both co mpanies had been Swedish </p>
<p style="position:absolute;top:970px;left:86px;white-space:nowrap" class="ft220">companies do not qualify for the exemp�</p>
<p style="position:absolute;top:990px;left:86px;white-space:nowrap" class="ft220">tion from Swedish tax, Sweden shall - in </p>
<p style="position:absolute;top:1009px;left:85px;white-space:nowrap" class="ft220">addition to the deduction from tax as men�</p>
<p style="position:absolute;top:1028px;left:86px;white-space:nowrap" class="ft220">tioned in sub-paragraph (a) - allow as a de�</p>
<p style="position:absolute;top:1048px;left:86px;white-space:nowrap" class="ft220">duction from the tax on such dividends an </p>
<p style="position:absolute;top:1067px;left:86px;white-space:nowrap" class="ft220">amount equal to 10 per cent of the gross </p>
<p style="position:absolute;top:1086px;left:85px;white-space:nowrap" class="ft220">amount of such dividends. </p>
<p style="position:absolute;top:111px;left:475px;white-space:nowrap" class="ft220">d) Utan hinder av best�mmelserna i a) i </p>
<p style="position:absolute;top:130px;left:458px;white-space:nowrap" class="ft220">denna punkt �r utdelning fr�n bolag med </p>
<p style="position:absolute;top:150px;left:458px;white-space:nowrap" class="ft220">hemvist i Nederl�nderna till bolag med hem�</p>
<p style="position:absolute;top:170px;left:459px;white-space:nowrap" class="ft220">vist i Sverige undantagen fr�n svensk skatt i </p>
<p style="position:absolute;top:189px;left:458px;white-space:nowrap" class="ft220">den m�n utdelningen skulle ha varit undanta�</p>
<p style="position:absolute;top:208px;left:458px;white-space:nowrap" class="ft220">gen fr�n beskattning enligt svensk lagstift�</p>
<p style="position:absolute;top:228px;left:458px;white-space:nowrap" class="ft220">ning, om b�da bolagen hade varit svenska. </p>
<p style="position:absolute;top:247px;left:456px;white-space:nowrap" class="ft220">S�dan skattebefrielse medges dock endast om </p>
<p style="position:absolute;top:287px;left:515px;white-space:nowrap" class="ft220">1) den vinst av vilken utdelningen </p>
<p style="position:absolute;top:307px;left:499px;white-space:nowrap" class="ft220">betalas har, i Nederl�nderna eller an�</p>
<p style="position:absolute;top:326px;left:498px;white-space:nowrap" class="ft220">norst�des, underkastats en beskattning </p>
<p style="position:absolute;top:346px;left:497px;white-space:nowrap" class="ft220">som motsvarar minst 15 procent av net�</p>
<p style="position:absolute;top:366px;left:498px;white-space:nowrap" class="ft220">tovinsten ber�knad i enlighet med </p>
<p style="position:absolute;top:385px;left:498px;white-space:nowrap" class="ft220">svensk lag, eller </p>
<p style="position:absolute;top:405px;left:514px;white-space:nowrap" class="ft220">2) denna utdelning utg�rs av in�</p>
<p style="position:absolute;top:425px;left:498px;white-space:nowrap" class="ft220">komst eller realisationsvinst som hade </p>
<p style="position:absolute;top:444px;left:498px;white-space:nowrap" class="ft220">varit skattebefriad i Sverige om den </p>
<p style="position:absolute;top:464px;left:498px;white-space:nowrap" class="ft220">hade f�rv�rvats direkt av bolaget med </p>
<p style="position:absolute;top:483px;left:498px;white-space:nowrap" class="ft220">hemvist i Sverige, eller </p>
<p style="position:absolute;top:503px;left:514px;white-space:nowrap" class="ft220">3) denna utdelning utg�rs av realisa�</p>
<p style="position:absolute;top:523px;left:498px;white-space:nowrap" class="ft220">tionsvinst p� grund av �verl�telse av </p>
<p style="position:absolute;top:542px;left:497px;white-space:nowrap" class="ft220">aktier i ett bolag till den del tillg�ngarna </p>
<p style="position:absolute;top:561px;left:497px;white-space:nowrap" class="ft220">i detta bolag, om dessa i st�llet �verl�</p>
<p style="position:absolute;top:581px;left:497px;white-space:nowrap" class="ft220">tits, hade resulterat i en realisations�</p>
<p style="position:absolute;top:601px;left:498px;white-space:nowrap" class="ft220">vinst som, om den hade f�rv�rvats di�</p>
<p style="position:absolute;top:620px;left:498px;white-space:nowrap" class="ft220">rekt av det svenska bolaget, hade varit </p>
<p style="position:absolute;top:640px;left:498px;white-space:nowrap" class="ft220">undantagen fr�n beskattning i Sverige, </p>
<p style="position:absolute;top:659px;left:497px;white-space:nowrap" class="ft220">eller </p>
<p style="position:absolute;top:679px;left:513px;white-space:nowrap" class="ft220">4) denna utdelning utg�rs av realisa�</p>
<p style="position:absolute;top:698px;left:498px;white-space:nowrap" class="ft220">tionsvinst p� grund av �verl�telse av </p>
<p style="position:absolute;top:718px;left:497px;white-space:nowrap" class="ft220">aktier i ett bolag med hemvist i Neder�</p>
<p style="position:absolute;top:737px;left:497px;white-space:nowrap" class="ft220">l�nderna, till den del tillg�ngarna i </p>
<p style="position:absolute;top:757px;left:497px;white-space:nowrap" class="ft220">detta bolag inte direkt eller indirekt-ut�</p>
<p style="position:absolute;top:777px;left:497px;white-space:nowrap" class="ft220">g�rs av ett fast driftst�lle eller fast egen�</p>
<p style="position:absolute;top:796px;left:497px;white-space:nowrap" class="ft220">dom i en tredje stat, eller av aktier i ett </p>
<p style="position:absolute;top:816px;left:498px;white-space:nowrap" class="ft220">bolag med hemvist i en tredje stat och </p>
<p style="position:absolute;top:835px;left:497px;white-space:nowrap" class="ft220">till den del vinstmedel i bolaget med </p>
<p style="position:absolute;top:855px;left:497px;white-space:nowrap" class="ft220">hemvist i Nederl�nderna inte utg�rs av </p>
<p style="position:absolute;top:875px;left:497px;white-space:nowrap" class="ft220">inkomst eller realisationsvinst h�nf�rlig </p>
<p style="position:absolute;top:894px;left:497px;white-space:nowrap" class="ft220">till s�dana tillg�ngar. </p>
<p style="position:absolute;top:913px;left:471px;white-space:nowrap" class="ft220">1 fall d� utdelning - som skulle ha varit </p>
<p style="position:absolute;top:933px;left:457px;white-space:nowrap" class="ft220">undantagen fr�n beskattning enligt svensk </p>
<p style="position:absolute;top:952px;left:456px;white-space:nowrap" class="ft220">lagstiftning om b�da bolagen hade varit </p>
<p style="position:absolute;top:972px;left:456px;white-space:nowrap" class="ft220">svenska inte uppfyller villkoren f�r skatte�</p>
<p style="position:absolute;top:991px;left:457px;white-space:nowrap" class="ft220">befrielse i Sverige, skall Sverige emellertid -</p>
<p style="position:absolute;top:1011px;left:457px;white-space:nowrap" class="ft220">ut�ver den avr�kning fr�n skatt som anges i a </p>
<p style="position:absolute;top:1030px;left:457px;white-space:nowrap" class="ft220">i denna p unkt fr�n skatten p� utdelningen </p>
<p style="position:absolute;top:1050px;left:456px;white-space:nowrap" class="ft220">avr�kna ett belopp motsvarande 10 procent </p>
<p style="position:absolute;top:1069px;left:456px;white-space:nowrap" class="ft220">av utdelningens bruttobelopp. </p>
<p style="position:absolute;top:1119px;left:87px;white-space:nowrap" class="ft220">38 </p>
<p style="position:absolute;top:1226px;left:443px;white-space:nowrap" class="ft221"><b>/ </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft222">�</p>
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<p style="position:absolute;top:56px;left:669px;white-space:nowrap" class="ft230">SFS 1992:17 </p>
<p style="position:absolute;top:350px;left:12px;white-space:nowrap" class="ft231">IfPl </p>
<p style="position:absolute;top:96px;left:90px;white-space:nowrap" class="ft230">(e) Where a resident of Sweden derives in�</p>
<p style="position:absolute;top:115px;left:74px;white-space:nowrap" class="ft230">come which shall be exempt from Swedish </p>
<p style="position:absolute;top:135px;left:75px;white-space:nowrap" class="ft230">tax in accordance with sub-paragraph (c) of </p>
<p style="position:absolute;top:155px;left:74px;white-space:nowrap" class="ft230">this paragraph or which shall be ta xable only </p>
<p style="position:absolute;top:174px;left:74px;white-space:nowrap" class="ft230">in the Netherlands according to paragraph </p>
<p style="position:absolute;top:194px;left:74px;white-space:nowrap" class="ft230">(1) of Article 8, Sweden may, when determin�</p>
<p style="position:absolute;top:214px;left:74px;white-space:nowrap" class="ft230">ing the graduated rate of Swedish tax, take </p>
<p style="position:absolute;top:234px;left:74px;white-space:nowrap" class="ft230">into account the income which shall be </p>
<p style="position:absolute;top:253px;left:74px;white-space:nowrap" class="ft230">exempt from Swedish tax or which shall be </p>
<p style="position:absolute;top:273px;left:74px;white-space:nowrap" class="ft230">taxable only in the Netherlands. </p>
<p style="position:absolute;top:294px;left:87px;white-space:nowrap" class="ft230">(2) The Netherlands, when imposing tax </p>
<p style="position:absolute;top:313px;left:72px;white-space:nowrap" class="ft230">on its residents, may include in the basis </p>
<p style="position:absolute;top:333px;left:72px;white-space:nowrap" class="ft230">upon which such taxes are imposed the items </p>
<p style="position:absolute;top:353px;left:72px;white-space:nowrap" class="ft230">of income or capital which, according to the </p>
<p style="position:absolute;top:373px;left:72px;white-space:nowrap" class="ft230">provisions of this Convention, may be taxed </p>
<p style="position:absolute;top:393px;left:72px;white-space:nowrap" class="ft230">in Sweden. </p>
<p style="position:absolute;top:412px;left:87px;white-space:nowrap" class="ft230">(3) However, where a resident of the Neth�</p>
<p style="position:absolute;top:432px;left:72px;white-space:nowrap" class="ft230">erlands derives items of income or owns </p>
<p style="position:absolute;top:452px;left:72px;white-space:nowrap" class="ft230">items of capital which according to Article 6, </p>
<p style="position:absolute;top:471px;left:72px;white-space:nowrap" class="ft230">Article 7, paragraph (4) of Article 10, para�</p>
<p style="position:absolute;top:491px;left:72px;white-space:nowrap" class="ft230">graph (3) of Article 11, paragraph (3) of Arti�</p>
<p style="position:absolute;top:511px;left:72px;white-space:nowrap" class="ft230">cle 12, paragraphs (I) and (2) of Article 13, </p>
<p style="position:absolute;top:530px;left:72px;white-space:nowrap" class="ft230">Article 14, paragraph (1) of Article 15, para�</p>
<p style="position:absolute;top:550px;left:71px;white-space:nowrap" class="ft230">graph (3) of Article 18, paragraphs (1) (sub�</p>
<p style="position:absolute;top:570px;left:72px;white-space:nowrap" class="ft230">paragraph a) and (2) (sub-paragraph a) of </p>
<p style="position:absolute;top:589px;left:72px;white-space:nowrap" class="ft230">Article 19 and paragraphs (1) and (2) of Ar�</p>
<p style="position:absolute;top:609px;left:71px;white-space:nowrap" class="ft230">ticle 23 of this Convention may be taxed in </p>
<p style="position:absolute;top:629px;left:71px;white-space:nowrap" class="ft230">Sweden and are included in the basis referred </p>
<p style="position:absolute;top:649px;left:72px;white-space:nowrap" class="ft230">to in paragraph (2), the Netherlands shall </p>
<p style="position:absolute;top:668px;left:71px;white-space:nowrap" class="ft230">exempt such items of income or capital by </p>
<p style="position:absolute;top:688px;left:71px;white-space:nowrap" class="ft230">allowing a reduction of its tax. This reduction </p>
<p style="position:absolute;top:708px;left:71px;white-space:nowrap" class="ft230">shall be computed in conformity with the </p>
<p style="position:absolute;top:727px;left:72px;white-space:nowrap" class="ft230">provisions of N etherlands law for the avoid�</p>
<p style="position:absolute;top:747px;left:71px;white-space:nowrap" class="ft230">ance of double taxation. For that purpose the </p>
<p style="position:absolute;top:767px;left:71px;white-space:nowrap" class="ft230">said items of income or capital shall be </p>
<p style="position:absolute;top:786px;left:71px;white-space:nowrap" class="ft230">deemed to be included in the total amount of </p>
<p style="position:absolute;top:806px;left:71px;white-space:nowrap" class="ft230">the items of income or capital which are </p>
<p style="position:absolute;top:826px;left:71px;white-space:nowrap" class="ft230">exempt from Netherlands tax under those </p>
<p style="position:absolute;top:845px;left:71px;white-space:nowrap" class="ft230">provisions. </p>
<p style="position:absolute;top:865px;left:86px;white-space:nowrap" class="ft230">(4) Further, the Netherlands shall allow a </p>
<p style="position:absolute;top:885px;left:70px;white-space:nowrap" class="ft230">deduction from the Netherlands tax so com�</p>
<p style="position:absolute;top:904px;left:71px;white-space:nowrap" class="ft230">puted for the ite ms of income which accord�</p>
<p style="position:absolute;top:924px;left:70px;white-space:nowrap" class="ft230">ing to paragraph (2) of Article 10, paragraph </p>
<p style="position:absolute;top:944px;left:70px;white-space:nowrap" class="ft230">(5) of Article 13, Article 16, Article 17 and </p>
<p style="position:absolute;top:964px;left:70px;white-space:nowrap" class="ft230">paragraph (2) of Article 18 of this Conven�</p>
<p style="position:absolute;top:983px;left:70px;white-space:nowrap" class="ft230">tion may be taxed in Sweden to the extent </p>
<p style="position:absolute;top:1003px;left:70px;white-space:nowrap" class="ft230">that these items are included in the basis </p>
<p style="position:absolute;top:1023px;left:71px;white-space:nowrap" class="ft230">referred to in paragraph (2). The amount of </p>
<p style="position:absolute;top:1043px;left:71px;white-space:nowrap" class="ft230">this deduction shall be equal to the tax paid </p>
<p style="position:absolute;top:1063px;left:71px;white-space:nowrap" class="ft230">in Sweden on these items of income, but shall </p>
<p style="position:absolute;top:98px;left:466px;white-space:nowrap" class="ft230">e) Om person med hemvist i Sverige f�r�</p>
<p style="position:absolute;top:117px;left:450px;white-space:nowrap" class="ft230">v�rvar inkomst som enligt c) i denna punkt </p>
<p style="position:absolute;top:137px;left:449px;white-space:nowrap" class="ft230">skall undantas fr�n svensk skatt eller som </p>
<p style="position:absolute;top:157px;left:449px;white-space:nowrap" class="ft230">skall beskattas endast i Ned erl�nderna enligt </p>
<p style="position:absolute;top:176px;left:449px;white-space:nowrap" class="ft230">artikel 8 punkt 1, f�r Sverige - vid best�m�</p>
<p style="position:absolute;top:196px;left:449px;white-space:nowrap" class="ft230">mandet av skattesatsen f�r svensk progressiv </p>
<p style="position:absolute;top:216px;left:449px;white-space:nowrap" class="ft230">skatt - beakta den inkomst som skall undan�</p>
<p style="position:absolute;top:236px;left:449px;white-space:nowrap" class="ft230">tas fr�n svensk skatt respektive som skall be�</p>
<p style="position:absolute;top:255px;left:448px;white-space:nowrap" class="ft230">skattas endast i Nederl�nderna. </p>
<p style="position:absolute;top:295px;left:463px;white-space:nowrap" class="ft230">2. Nederl�nderna f�r vid uttagande av </p>
<p style="position:absolute;top:314px;left:447px;white-space:nowrap" class="ft230">skatt p� personer, som har hemvist d�r, i d et </p>
<p style="position:absolute;top:334px;left:447px;white-space:nowrap" class="ft230">beskattningsunderlag p� vilket s�dana skatter </p>
<p style="position:absolute;top:354px;left:447px;white-space:nowrap" class="ft230">tas ut inr�kna inkomst eller f�rm�genhet, </p>
<p style="position:absolute;top:373px;left:446px;white-space:nowrap" class="ft230">som enligt best�mmelserna i detta avtal f�r </p>
<p style="position:absolute;top:393px;left:447px;white-space:nowrap" class="ft230">beskattas i Sverige. </p>
<p style="position:absolute;top:413px;left:463px;white-space:nowrap" class="ft230">3. Om emellertid person med hemvist i </p>
<p style="position:absolute;top:433px;left:447px;white-space:nowrap" class="ft230">Nederl�nderna f�rv�rvar inkomst eller inne�</p>
<p style="position:absolute;top:452px;left:447px;white-space:nowrap" class="ft230">har f�rm�genhetstillg�ng som enligt artikel 6, </p>
<p style="position:absolute;top:472px;left:446px;white-space:nowrap" class="ft230">artikel 7, artikel 10 punkt 4, artikel 11 punk t </p>
<p style="position:absolute;top:492px;left:446px;white-space:nowrap" class="ft230">3, artikel 12 punkt 3, artikel 13 punkterna 1 </p>
<p style="position:absolute;top:511px;left:446px;white-space:nowrap" class="ft230">och 2, artikel 14, artikel 15 punkt 1, artikel 18 </p>
<p style="position:absolute;top:531px;left:446px;white-space:nowrap" class="ft230">punkt 3, artikel 19 punkt 1 a och punkt 2 a </p>
<p style="position:absolute;top:551px;left:445px;white-space:nowrap" class="ft230">och artikel 23 punkterna 1 och 2 i detta avtal </p>
<p style="position:absolute;top:570px;left:445px;white-space:nowrap" class="ft230">f�r beskattas i Sverige och har inr�knats i det </p>
<p style="position:absolute;top:590px;left:446px;white-space:nowrap" class="ft230">i punkt 2 angivna beskattningsunderlaget, </p>
<p style="position:absolute;top:610px;left:445px;white-space:nowrap" class="ft230">skall Nederl�nderna undanta denna inkomst </p>
<p style="position:absolute;top:629px;left:445px;white-space:nowrap" class="ft230">eller f�rm�genhetstillg�ng fr�n skatt genom </p>
<p style="position:absolute;top:649px;left:445px;white-space:nowrap" class="ft230">att medge neds�ttning av den nederl�ndska </p>
<p style="position:absolute;top:669px;left:445px;white-space:nowrap" class="ft230">skatten. Denna neds�ttning skall ber�knas i </p>
<p style="position:absolute;top:689px;left:445px;white-space:nowrap" class="ft230">enlighet med best�mmelserna i nederl�ndsk </p>
<p style="position:absolute;top:708px;left:446px;white-space:nowrap" class="ft230">lagstiftning om undvikande av dubbelbe�</p>
<p style="position:absolute;top:728px;left:445px;white-space:nowrap" class="ft230">skattning. P� grund h�rav skall nu angiven </p>
<p style="position:absolute;top:748px;left:445px;white-space:nowrap" class="ft230">inkomst eller f�rm�genhetstillg�ng anses </p>
<p style="position:absolute;top:767px;left:445px;white-space:nowrap" class="ft230">ing� i det sammanlagda beloppet av inkomst </p>
<p style="position:absolute;top:787px;left:444px;white-space:nowrap" class="ft230">eller f�rm�genhet som enligt dessa best�m�</p>
<p style="position:absolute;top:807px;left:445px;white-space:nowrap" class="ft230">melser �r undantaget fr�n nederl�ndsk skatt. </p>
<p style="position:absolute;top:866px;left:461px;white-space:nowrap" class="ft230">4. Nederl�nderna skall vidare medge av�</p>
<p style="position:absolute;top:885px;left:444px;white-space:nowrap" class="ft230">r�kning fr�n den s�lunda ber�lcnade neder�</p>
<p style="position:absolute;top:905px;left:444px;white-space:nowrap" class="ft230">l�ndska skatten p� inkomst som enligt artikel </p>
<p style="position:absolute;top:925px;left:444px;white-space:nowrap" class="ft230">10 punkt 2, artikel 13 punkt 5, artikel 16, </p>
<p style="position:absolute;top:944px;left:444px;white-space:nowrap" class="ft230">artikel 17 och artikel 18 punkt 2 i de tta avtal </p>
<p style="position:absolute;top:964px;left:444px;white-space:nowrap" class="ft230">f�r beskattas i Sverige till den del dessa in�</p>
<p style="position:absolute;top:984px;left:444px;white-space:nowrap" class="ft230">komster har inr�knats i det i punkt 2 angivna </p>
<p style="position:absolute;top:1003px;left:444px;white-space:nowrap" class="ft230">beskattningsunderlaget. Avr�kningsbeloppet </p>
<p style="position:absolute;top:1023px;left:443px;white-space:nowrap" class="ft230">skall motsvara den i Sverige erlagda skatten </p>
<p style="position:absolute;top:1043px;left:445px;white-space:nowrap" class="ft230">p� dessa inkomster, men skall inte �verstiga </p>
<p style="position:absolute;top:1063px;left:444px;white-space:nowrap" class="ft230">det belopp med vilket neds�ttning skulle ha </p>
<p style="position:absolute;top:1115px;left:755px;white-space:nowrap" class="ft230">39 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft232">�</p>
</div>
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<p style="position:absolute;top:75px;left:89px;white-space:nowrap" class="ft240">SFS 1992:17 </p>
<p style="position:absolute;top:114px;left:90px;white-space:nowrap" class="ft240">not exceed the amount of the reduction </p>
<p style="position:absolute;top:134px;left:89px;white-space:nowrap" class="ft240">which would be allowed if the items of in�</p>
<p style="position:absolute;top:153px;left:89px;white-space:nowrap" class="ft240">come so included were the sole items of in�</p>
<p style="position:absolute;top:173px;left:88px;white-space:nowrap" class="ft240">come which are exempt from Netherlands </p>
<p style="position:absolute;top:192px;left:89px;white-space:nowrap" class="ft240">tax under the provisions of Netherlands law </p>
<p style="position:absolute;top:211px;left:88px;white-space:nowrap" class="ft240">for the avoidance of double taxation. </p>
<p style="position:absolute;top:112px;left:464px;white-space:nowrap" class="ft240">medgetts om de p� detta s�tt inr�knade in�</p>
<p style="position:absolute;top:132px;left:463px;white-space:nowrap" class="ft240">komsterna hade varit de enda inkomster som </p>
<p style="position:absolute;top:151px;left:462px;white-space:nowrap" class="ft240">enligt best�mmelserna i nederl�ndsk lag�</p>
<p style="position:absolute;top:171px;left:462px;white-space:nowrap" class="ft240">stiftning om undvikande av dubbelbeskatt�</p>
<p style="position:absolute;top:191px;left:463px;white-space:nowrap" class="ft240">ning var undantagna fr�n nederl�ndsk skatt. </p>
<p style="position:absolute;top:255px;left:88px;white-space:nowrap" class="ft244"><i>CHAPTER VI <br/>OFFSHORE ACTIVITIES </i></p>
<p style="position:absolute;top:302px;left:90px;white-space:nowrap" class="ft241"><i>Artide 25 </i></p>
<p style="position:absolute;top:325px;left:89px;white-space:nowrap" class="ft241"><i>Offshore activities </i></p>
<p style="position:absolute;top:349px;left:104px;white-space:nowrap" class="ft240">(1) The provisions of this Article shall ap�</p>
<p style="position:absolute;top:368px;left:89px;white-space:nowrap" class="ft240">ply notwiths tanding any other provisions of </p>
<p style="position:absolute;top:388px;left:89px;white-space:nowrap" class="ft240">this Convention. However, this Article shall </p>
<p style="position:absolute;top:407px;left:90px;white-space:nowrap" class="ft240">not apply where offshore activ ities of a per�</p>
<p style="position:absolute;top:427px;left:89px;white-space:nowrap" class="ft240">son constitute for that person a permanent </p>
<p style="position:absolute;top:447px;left:87px;white-space:nowrap" class="ft240">establishment under the provisions of Article </p>
<p style="position:absolute;top:466px;left:90px;white-space:nowrap" class="ft245">5 or a fixed base under the provisions of <br/>Article 14. </p>
<p style="position:absolute;top:506px;left:106px;white-space:nowrap" class="ft240">(2) In this Article the term "offshore ac�</p>
<p style="position:absolute;top:525px;left:90px;white-space:nowrap" class="ft240">tivities" means activities which are carried </p>
<p style="position:absolute;top:544px;left:90px;white-space:nowrap" class="ft240">on offshore in connection with the explora�</p>
<p style="position:absolute;top:564px;left:91px;white-space:nowrap" class="ft240">tion or exploitation of the sea-bed and its </p>
<p style="position:absolute;top:584px;left:91px;white-space:nowrap" class="ft240">subsoil and their natural resources, situated </p>
<p style="position:absolute;top:603px;left:92px;white-space:nowrap" class="ft240">in one of the States. </p>
<p style="position:absolute;top:623px;left:108px;white-space:nowrap" class="ft240">(3) An enterprise of a Contracting State </p>
<p style="position:absolute;top:642px;left:92px;white-space:nowrap" class="ft240">which carries on offshore activities in the oth�</p>
<p style="position:absolute;top:661px;left:92px;white-space:nowrap" class="ft240">er Contracting State shall, subject to para�</p>
<p style="position:absolute;top:681px;left:92px;white-space:nowrap" class="ft240">graph (4) of this Article, be deemed to be </p>
<p style="position:absolute;top:700px;left:92px;white-space:nowrap" class="ft240">carrying on, in respect of those activities, </p>
<p style="position:absolute;top:720px;left:93px;white-space:nowrap" class="ft240">business in that other State through a perma�</p>
<p style="position:absolute;top:739px;left:93px;white-space:nowrap" class="ft240">nent establishment situated therein, unless </p>
<p style="position:absolute;top:759px;left:93px;white-space:nowrap" class="ft240">the offshore activities in question are carried </p>
<p style="position:absolute;top:778px;left:93px;white-space:nowrap" class="ft240">on in the other State for a period or periods </p>
<p style="position:absolute;top:798px;left:94px;white-space:nowrap" class="ft240">not exceeding in the aggregate 30 days in any </p>
<p style="position:absolute;top:817px;left:94px;white-space:nowrap" class="ft240">period of 12 months. For the purpose of this </p>
<p style="position:absolute;top:836px;left:94px;white-space:nowrap" class="ft240">paragraph: </p>
<p style="position:absolute;top:875px;left:109px;white-space:nowrap" class="ft240">(a) where an enterprise carrying on off�</p>
<p style="position:absolute;top:895px;left:93px;white-space:nowrap" class="ft240">shore activities in the other Contracting State </p>
<p style="position:absolute;top:915px;left:93px;white-space:nowrap" class="ft240">is associated with another enterprise and that </p>
<p style="position:absolute;top:934px;left:94px;white-space:nowrap" class="ft240">other enterprise continues, as part of the </p>
<p style="position:absolute;top:953px;left:93px;white-space:nowrap" class="ft240">same project, the same offshore activities </p>
<p style="position:absolute;top:973px;left:94px;white-space:nowrap" class="ft240">that are or were being carried on by the first-</p>
<p style="position:absolute;top:992px;left:94px;white-space:nowrap" class="ft240">mentioned enterprise, and the aforemen�</p>
<p style="position:absolute;top:1012px;left:94px;white-space:nowrap" class="ft240">tioned activities carried on by both enter�</p>
<p style="position:absolute;top:1031px;left:94px;white-space:nowrap" class="ft240">prises - when added together exceed a </p>
<p style="position:absolute;top:1050px;left:94px;white-space:nowrap" class="ft240">period of 30 days, then each enterprise shall </p>
<p style="position:absolute;top:1070px;left:94px;white-space:nowrap" class="ft240">be deemed to be carrying on its a ctivities for </p>
<p style="position:absolute;top:254px;left:463px;white-space:nowrap" class="ft247">KAPITEL VI <br/>VERKSAMHET UTANF�R KUSTEN <br/>Artikel 25 </p>
<p style="position:absolute;top:324px;left:462px;white-space:nowrap" class="ft241"><i>Verksamhet utanf�r kusten </i></p>
<p style="position:absolute;top:347px;left:479px;white-space:nowrap" class="ft240">1. Best�mmelserna i denna artikel till�m�</p>
<p style="position:absolute;top:367px;left:463px;white-space:nowrap" class="ft240">pas utan hinder av �vriga best�mmelser i </p>
<p style="position:absolute;top:387px;left:462px;white-space:nowrap" class="ft240">detta avtal. Denna artikel till�mpas emeller�</p>
<p style="position:absolute;top:406px;left:462px;white-space:nowrap" class="ft240">tid inte d� en person bedriver verksamhet </p>
<p style="position:absolute;top:426px;left:463px;white-space:nowrap" class="ft240">utanf�r kusten som f�r honom utg�r ett fast </p>
<p style="position:absolute;top:445px;left:463px;white-space:nowrap" class="ft240">driftst�lle enligt best�mmelserna i artikel 5 </p>
<p style="position:absolute;top:465px;left:462px;white-space:nowrap" class="ft240">eller en stadigvarande anordning enligt be�</p>
<p style="position:absolute;top:485px;left:462px;white-space:nowrap" class="ft240">st�mmelserna i artikel 14. </p>
<p style="position:absolute;top:505px;left:479px;white-space:nowrap" class="ft240">2. Med uttrycket "verksamhet utanf�r </p>
<p style="position:absolute;top:524px;left:463px;white-space:nowrap" class="ft240">kusten" avses i denna artikel verksamhet vil�</p>
<p style="position:absolute;top:544px;left:463px;white-space:nowrap" class="ft240">ken bedrivs utanf�r en av statemas kust i </p>
<p style="position:absolute;top:563px;left:462px;white-space:nowrap" class="ft240">samband med utforskandet eller utnyttjandet </p>
<p style="position:absolute;top:583px;left:463px;white-space:nowrap" class="ft240">av havsbottnen och dess underlag samt des�</p>
<p style="position:absolute;top:603px;left:463px;white-space:nowrap" class="ft240">sas naturtillg�ngar. . </p>
<p style="position:absolute;top:622px;left:480px;white-space:nowrap" class="ft240">3. F�retag i en avtalsslutande stat som be�</p>
<p style="position:absolute;top:642px;left:464px;white-space:nowrap" class="ft240">driver verksamhet utanf�r kusten i den andra </p>
<p style="position:absolute;top:661px;left:463px;white-space:nowrap" class="ft240">avtalsslutande staten anses om inte be�</p>
<p style="position:absolute;top:681px;left:464px;white-space:nowrap" class="ft240">st�mmelserna i punkt 4 i denna artikel f�ran�</p>
<p style="position:absolute;top:700px;left:464px;white-space:nowrap" class="ft240">leder annat med avseende p� dessa verk�</p>
<p style="position:absolute;top:720px;left:464px;white-space:nowrap" class="ft240">samheter bedriva r�relse i denna andra stat </p>
<p style="position:absolute;top:739px;left:464px;white-space:nowrap" class="ft240">fr�n d�r bel�get fast driftst�lle, s�vida inte </p>
<p style="position:absolute;top:759px;left:464px;white-space:nowrap" class="ft240">den ifr�gavarande verksamheten utanf�r </p>
<p style="position:absolute;top:778px;left:464px;white-space:nowrap" class="ft240">kusten bedrivs i denna andra stat under tid�</p>
<p style="position:absolute;top:798px;left:465px;white-space:nowrap" class="ft240">rymd eller tidrymder som sammanlagt inte </p>
<p style="position:absolute;top:817px;left:464px;white-space:nowrap" class="ft240">�verstiger 30 dagar under en tolvm�naders-</p>
<p style="position:absolute;top:837px;left:464px;white-space:nowrap" class="ft240">period. Vid till�mpningen av denna punkt </p>
<p style="position:absolute;top:857px;left:464px;white-space:nowrap" class="ft240">g�ller f�ljande. </p>
<p style="position:absolute;top:876px;left:480px;white-space:nowrap" class="ft240">a) I fall d� f�retag, som bed river verksam�</p>
<p style="position:absolute;top:896px;left:465px;white-space:nowrap" class="ft240">het utanf�r kusten i den andra avtalsslutande </p>
<p style="position:absolute;top:915px;left:464px;white-space:nowrap" class="ft240">staten, har intressegemenskap med ett annat </p>
<p style="position:absolute;top:935px;left:465px;white-space:nowrap" class="ft240">f�retag och detta andra f�retag forts�tter, </p>
<p style="position:absolute;top:955px;left:464px;white-space:nowrap" class="ft240">inom ramen f�r samma projelct, samma verk�</p>
<p style="position:absolute;top:974px;left:464px;white-space:nowrap" class="ft240">samhet utanf�r kusten som bedrivs eller be�</p>
<p style="position:absolute;top:993px;left:464px;white-space:nowrap" class="ft240">drevs av det f�rstn�mnda f�retaget och de </p>
<p style="position:absolute;top:1013px;left:465px;white-space:nowrap" class="ft240">f�rutn�mnda verksamheterna som de b�da </p>
<p style="position:absolute;top:1032px;left:465px;white-space:nowrap" class="ft240">f�retagen bedrivit sammanr�lcnat �verstiger </p>
<p style="position:absolute;top:1052px;left:465px;white-space:nowrap" class="ft240">en tidrymd av 30 dagar, skall b�da f�retagen </p>
<p style="position:absolute;top:1071px;left:464px;white-space:nowrap" class="ft240">anses ha bedrivit verksamhet under en tid-</p>
<p style="position:absolute;top:1122px;left:95px;white-space:nowrap" class="ft242"><b>40 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft243">�</p>
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<p style="position:absolute;top:55px;left:664px;white-space:nowrap" class="ft250">SFS 1992:17 </p>
<p style="position:absolute;top:96px;left:70px;white-space:nowrap" class="ft250">a period exceeding 30 days in a 12 months </p>
<p style="position:absolute;top:117px;left:71px;white-space:nowrap" class="ft250">period; </p>
<p style="position:absolute;top:135px;left:11px;white-space:nowrap" class="ft250">u?' </p>
<p style="position:absolute;top:135px;left:85px;white-space:nowrap" class="ft250">(b) </p>
<p style="position:absolute;top:135px;left:135px;white-space:nowrap" class="ft250">enterprise shall be regarded as asso-</p>
<p style="position:absolute;top:155px;left:70px;white-space:nowrap" class="ft250">elated with another enterprise if one holds </p>
<p style="position:absolute;top:174px;left:70px;white-space:nowrap" class="ft250">directly or indirectly at least one third of the </p>
<p style="position:absolute;top:194px;left:70px;white-space:nowrap" class="ft250">capital of the other enterprise or if a person </p>
<p style="position:absolute;top:214px;left:71px;white-space:nowrap" class="ft250">holds directly or indirectly at least one third </p>
<p style="position:absolute;top:234px;left:70px;white-space:nowrap" class="ft250">of the capital of both enterprises. </p>
<p style="position:absolute;top:254px;left:8px;white-space:nowrap" class="ft250">WlSiU </p>
<p style="position:absolute;top:254px;left:85px;white-space:nowrap" class="ft250">(4) However, for the purpose of paragraph </p>
<p style="position:absolute;top:273px;left:71px;white-space:nowrap" class="ft250">(3) of th is Article the term "offshore activi�</p>
<p style="position:absolute;top:293px;left:71px;white-space:nowrap" class="ft250">ties" shall be deemed not to include: </p>
<p style="position:absolute;top:313px;left:85px;white-space:nowrap" class="ft250">(a) one or any combination of the activi-</p>
<p style="position:absolute;top:332px;left:71px;white-space:nowrap" class="ft250">ties mentioned in p aragraph (4) of Article 5; </p>
<p style="position:absolute;top:352px;left:85px;white-space:nowrap" class="ft250">(b) towing or anchor handling by ships pri-</p>
<p style="position:absolute;top:372px;left:71px;white-space:nowrap" class="ft250">marily designed for that purpose and any oth-</p>
<p style="position:absolute;top:392px;left:70px;white-space:nowrap" class="ft250">er activities performed by such ships; </p>
<p style="position:absolute;top:409px;left:7px;white-space:nowrap" class="ft250">acni </p>
<p style="position:absolute;top:431px;left:86px;white-space:nowrap" class="ft250">(c) the transport of supplies or personnel </p>
<p style="position:absolute;top:451px;left:8px;white-space:nowrap" class="ft250">feiii </p>
<p style="position:absolute;top:451px;left:71px;white-space:nowrap" class="ft250">by ships or aircraft in international traffic. </p>
<p style="position:absolute;top:490px;left:85px;white-space:nowrap" class="ft250">(5) A resident of a Contracting State who </p>
<p style="position:absolute;top:510px;left:70px;white-space:nowrap" class="ft250">carries on offshore activities in the other </p>
<p style="position:absolute;top:530px;left:70px;white-space:nowrap" class="ft250">State, which consist of professional services </p>
<p style="position:absolute;top:550px;left:71px;white-space:nowrap" class="ft250">or other activities of an independent charac�</p>
<p style="position:absolute;top:569px;left:71px;white-space:nowrap" class="ft250">ter, shall be deemed to be performing those </p>
<p style="position:absolute;top:589px;left:71px;white-space:nowrap" class="ft250">activities from a fixed base in the other State </p>
<p style="position:absolute;top:609px;left:71px;white-space:nowrap" class="ft250">if the offshore activities in question last for a </p>
<p style="position:absolute;top:628px;left:71px;white-space:nowrap" class="ft250">continuous period of 30 days or more. </p>
<p style="position:absolute;top:668px;left:86px;white-space:nowrap" class="ft250">(6) Salaries, wages and other similar remu�</p>
<p style="position:absolute;top:687px;left:71px;white-space:nowrap" class="ft250">neration derived by a resident of a Contract�</p>
<p style="position:absolute;top:707px;left:70px;white-space:nowrap" class="ft250">ing State in respect of an employment con�</p>
<p style="position:absolute;top:727px;left:71px;white-space:nowrap" class="ft250">nected with offshore activities carried on </p>
<p style="position:absolute;top:746px;left:71px;white-space:nowrap" class="ft250">through a permanent establishment in the </p>
<p style="position:absolute;top:766px;left:70px;white-space:nowrap" class="ft250">other Contracting State may, to the extent </p>
<p style="position:absolute;top:786px;left:71px;white-space:nowrap" class="ft250">that the employment is exercised offshore in </p>
<p style="position:absolute;top:805px;left:71px;white-space:nowrap" class="ft250">that other State, be taxed in that other State. </p>
<p style="position:absolute;top:825px;left:86px;white-space:nowrap" class="ft250">(7) Where documentary evidence is pro�</p>
<p style="position:absolute;top:845px;left:71px;white-space:nowrap" class="ft250">duced tha t tax has been paid in Sweden on </p>
<p style="position:absolute;top:865px;left:71px;white-space:nowrap" class="ft250">the items of income which may be taxed in </p>
<p style="position:absolute;top:884px;left:70px;white-space:nowrap" class="ft250">Sweden according to Article 7 and Article 14 </p>
<p style="position:absolute;top:904px;left:71px;white-space:nowrap" class="ft250">in connection with respectively paragraph (3) </p>
<p style="position:absolute;top:924px;left:71px;white-space:nowrap" class="ft250">and paragraph (5) of this Article and para�</p>
<p style="position:absolute;top:943px;left:71px;white-space:nowrap" class="ft250">graph (6) of this Article, the Netherlands </p>
<p style="position:absolute;top:963px;left:71px;white-space:nowrap" class="ft250">shall allow a reduc tion of its tax, which shall </p>
<p style="position:absolute;top:983px;left:71px;white-space:nowrap" class="ft250">be computed in conformity with the rules </p>
<p style="position:absolute;top:1002px;left:71px;white-space:nowrap" class="ft250">laid down in paragraph (3) of Article 24. </p>
<p style="position:absolute;top:96px;left:446px;white-space:nowrap" class="ft250">rymd som �verstiger 30 dagar under en tolv-</p>
<p style="position:absolute;top:115px;left:446px;white-space:nowrap" class="ft250">m�nadersperiod. </p>
<p style="position:absolute;top:136px;left:462px;white-space:nowrap" class="ft250">b) Ett foretag anses ha intressegemenskap </p>
<p style="position:absolute;top:155px;left:446px;white-space:nowrap" class="ft250">med ett annat foretag om det ena foretaget </p>
<p style="position:absolute;top:175px;left:445px;white-space:nowrap" class="ft250">direkt eller indirekt �ger minst en tredjedel </p>
<p style="position:absolute;top:195px;left:445px;white-space:nowrap" class="ft250">av det andra f�retagets kapital eller om en </p>
<p style="position:absolute;top:214px;left:445px;white-space:nowrap" class="ft250">person direkt eller indirekt �ger minst en </p>
<p style="position:absolute;top:234px;left:446px;white-space:nowrap" class="ft250">tredjedel i b�da foretagens kapital. </p>
<p style="position:absolute;top:254px;left:462px;white-space:nowrap" class="ft250">4. Vid till�mpningen av punkt 3 i denna </p>
<p style="position:absolute;top:274px;left:445px;white-space:nowrap" class="ft250">artikel anses uttrycket "verksamhet utanf�r </p>
<p style="position:absolute;top:293px;left:445px;white-space:nowrap" class="ft250">kusten" emellertid inte innefatta: </p>
<p style="position:absolute;top:313px;left:461px;white-space:nowrap" class="ft250">a) en eller flera av de kombinationer av </p>
<p style="position:absolute;top:333px;left:446px;white-space:nowrap" class="ft250">verksamheter som anges i artikel 5 punkt 4, </p>
<p style="position:absolute;top:353px;left:462px;white-space:nowrap" class="ft250">b) bogsering eller assistans vid ankring </p>
<p style="position:absolute;top:372px;left:444px;white-space:nowrap" class="ft250">som utf�rs med skepp vilka huvudsakligen �r </p>
<p style="position:absolute;top:392px;left:446px;white-space:nowrap" class="ft250">konstruerade f�r detta �ndam�l och annan </p>
<p style="position:absolute;top:411px;left:446px;white-space:nowrap" class="ft250">verksamhet som utf�rs med s�dana skepp, </p>
<p style="position:absolute;top:431px;left:461px;white-space:nowrap" class="ft250">c) transport av utrustning eller personal </p>
<p style="position:absolute;top:451px;left:446px;white-space:nowrap" class="ft250">med skepp eller luftfartyg i internationell tra�</p>
<p style="position:absolute;top:471px;left:446px;white-space:nowrap" class="ft250">fik. </p>
<p style="position:absolute;top:490px;left:462px;white-space:nowrap" class="ft250">5. Person med hemvist i en avtalsslutande </p>
<p style="position:absolute;top:510px;left:445px;white-space:nowrap" class="ft250">stat som utanf�r den andra statens kust be�</p>
<p style="position:absolute;top:530px;left:445px;white-space:nowrap" class="ft250">driver verksamhet som �r att h�nf�ra till fritt </p>
<p style="position:absolute;top:550px;left:446px;white-space:nowrap" class="ft250">yrke eller annan verksamhet av sj�lvst�ndig </p>
<p style="position:absolute;top:569px;left:446px;white-space:nowrap" class="ft250">natur, anses bedriva verksamheten fr�n en </p>
<p style="position:absolute;top:589px;left:445px;white-space:nowrap" class="ft250">stadigvarande anordning i d enna andra stat </p>
<p style="position:absolute;top:609px;left:445px;white-space:nowrap" class="ft250">om den ifr�gavarande verksamheten utanf�r </p>
<p style="position:absolute;top:628px;left:445px;white-space:nowrap" class="ft250">kusten p�g�r under en sammanh�ngande tid�</p>
<p style="position:absolute;top:648px;left:445px;white-space:nowrap" class="ft250">rymd av 30 dagar eller mer. </p>
<p style="position:absolute;top:668px;left:461px;white-space:nowrap" class="ft250">6. L�n och annan liknande ers�ttning som </p>
<p style="position:absolute;top:687px;left:445px;white-space:nowrap" class="ft250">person med hemvist i en avtalsslutande stat </p>
<p style="position:absolute;top:707px;left:445px;white-space:nowrap" class="ft250">f�rv�rvar p� grund av anst�llning som har </p>
<p style="position:absolute;top:727px;left:444px;white-space:nowrap" class="ft250">samband med verksamhet utanf�r kusten </p>
<p style="position:absolute;top:746px;left:444px;white-space:nowrap" class="ft250">som bedrivs fr�n fast driftst�lle i d en andra </p>
<p style="position:absolute;top:766px;left:444px;white-space:nowrap" class="ft250">avtalsslutande staten f�r, till den del som ar�</p>
<p style="position:absolute;top:786px;left:445px;white-space:nowrap" class="ft250">betet utf�rs utanf�r kusten i denna andra </p>
<p style="position:absolute;top:806px;left:444px;white-space:nowrap" class="ft250">stat, beskattas i denna andra stat. </p>
<p style="position:absolute;top:825px;left:461px;white-space:nowrap" class="ft250">7. I fall d� skriftligt bevis f�retetts att skatt </p>
<p style="position:absolute;top:845px;left:445px;white-space:nowrap" class="ft250">har erlagts i Sverige f�r de inkomster som </p>
<p style="position:absolute;top:865px;left:444px;white-space:nowrap" class="ft250">enligt artikel 7 och artike l 14, j�mf�rda med </p>
<p style="position:absolute;top:884px;left:445px;white-space:nowrap" class="ft250">punkt 3 respektive punkt 5 i denna artikel, </p>
<p style="position:absolute;top:904px;left:444px;white-space:nowrap" class="ft250">samt enligt punkt 6 i denna artikel, f^r be�</p>
<p style="position:absolute;top:924px;left:444px;white-space:nowrap" class="ft250">skattas i Sverige, sk all Nederl�nderna medge </p>
<p style="position:absolute;top:943px;left:445px;white-space:nowrap" class="ft250">neds�ttning av sin skatt. Denna neds�ttning </p>
<p style="position:absolute;top:963px;left:444px;white-space:nowrap" class="ft250">skall ber�knas i enlighet med de best�m�</p>
<p style="position:absolute;top:983px;left:445px;white-space:nowrap" class="ft250">melser som anges i artikel 24 punkt 3. </p>
<p style="position:absolute;top:1115px;left:761px;white-space:nowrap" class="ft250">41 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft251">�</p>
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<p style="position:absolute;top:71px;left:66px;white-space:nowrap" class="ft260">SFS 1992:17 </p>
<p style="position:absolute;top:116px;left:66px;white-space:nowrap" class="ft261"><i>CHAPTER VII </i></p>
<p style="position:absolute;top:140px;left:67px;white-space:nowrap" class="ft265"><i>SPECIAL PROVISIONS <br/>Artide 26 <br/>Non-discrimination </i></p>
<p style="position:absolute;top:210px;left:83px;white-space:nowrap" class="ft262">(1) Nationals of a Contracting State shall </p>
<p style="position:absolute;top:230px;left:67px;white-space:nowrap" class="ft262">not be subjected in the other Contracting </p>
<p style="position:absolute;top:250px;left:66px;white-space:nowrap" class="ft262">State to any taxation or any requirement con�</p>
<p style="position:absolute;top:269px;left:66px;white-space:nowrap" class="ft262">nected therewith, which is other or more bur�</p>
<p style="position:absolute;top:289px;left:66px;white-space:nowrap" class="ft262">densome than the taxation and connected re�</p>
<p style="position:absolute;top:308px;left:66px;white-space:nowrap" class="ft262">quirements to which na tionals of that other </p>
<p style="position:absolute;top:327px;left:65px;white-space:nowrap" class="ft262">State in the same circumstances are or may </p>
<p style="position:absolute;top:347px;left:66px;white-space:nowrap" class="ft262">be subjected. This provision shall, notwith�</p>
<p style="position:absolute;top:367px;left:66px;white-space:nowrap" class="ft262">standing the provisions of Article 1, also ap�</p>
<p style="position:absolute;top:386px;left:66px;white-space:nowrap" class="ft262">ply to persons who are not residents of one or </p>
<p style="position:absolute;top:406px;left:66px;white-space:nowrap" class="ft262">both of the Contracting States. </p>
<p style="position:absolute;top:444px;left:83px;white-space:nowrap" class="ft262">(2) The taxation on a permanent establish�</p>
<p style="position:absolute;top:464px;left:66px;white-space:nowrap" class="ft262">ment which an enterprise of a Contracting </p>
<p style="position:absolute;top:483px;left:65px;white-space:nowrap" class="ft262">State has in the other Contracting State shall </p>
<p style="position:absolute;top:503px;left:67px;white-space:nowrap" class="ft262">not be less favourably levied in that other </p>
<p style="position:absolute;top:522px;left:65px;white-space:nowrap" class="ft262">State than the taxation levied on enterprises </p>
<p style="position:absolute;top:542px;left:66px;white-space:nowrap" class="ft262">of that other State carrying on the same ac�</p>
<p style="position:absolute;top:561px;left:66px;white-space:nowrap" class="ft262">tivities. This provision shall not be construed </p>
<p style="position:absolute;top:580px;left:66px;white-space:nowrap" class="ft262">as obliging a Contracting State to grant to </p>
<p style="position:absolute;top:600px;left:66px;white-space:nowrap" class="ft262">residents of the other Contracting State any </p>
<p style="position:absolute;top:619px;left:66px;white-space:nowrap" class="ft262">personal allowances, reliefs and reductions </p>
<p style="position:absolute;top:639px;left:66px;white-space:nowrap" class="ft262">for taxation purposes on account of civil sta�</p>
<p style="position:absolute;top:658px;left:66px;white-space:nowrap" class="ft262">tus or family responsibilities which it grants </p>
<p style="position:absolute;top:678px;left:66px;white-space:nowrap" class="ft262">to its own residents. </p>
<p style="position:absolute;top:717px;left:83px;white-space:nowrap" class="ft262">(3) Except where the provisions of para�</p>
<p style="position:absolute;top:736px;left:66px;white-space:nowrap" class="ft262">graph (I) of Article 9, paragraph (4) of Article </p>
<p style="position:absolute;top:755px;left:67px;white-space:nowrap" class="ft262">11, or paragraph (4) of Article 12, apply, in�</p>
<p style="position:absolute;top:775px;left:66px;white-space:nowrap" class="ft262">terest, royalties and other disbursements </p>
<p style="position:absolute;top:794px;left:67px;white-space:nowrap" class="ft262">paid by an enterprise of a Contracting State </p>
<p style="position:absolute;top:813px;left:66px;white-space:nowrap" class="ft262">to a resident of the other Contracting State </p>
<p style="position:absolute;top:833px;left:66px;white-space:nowrap" class="ft262">shall, for the purpose of determining the tax�</p>
<p style="position:absolute;top:852px;left:66px;white-space:nowrap" class="ft262">able profits of such enterprise, be deductible </p>
<p style="position:absolute;top:872px;left:67px;white-space:nowrap" class="ft262">under the same conditions as if they had been </p>
<p style="position:absolute;top:891px;left:67px;white-space:nowrap" class="ft262">paid to a resident of the first-mentioned </p>
<p style="position:absolute;top:911px;left:65px;white-space:nowrap" class="ft262">State. Similarly, any debts of an enterprise of </p>
<p style="position:absolute;top:930px;left:65px;white-space:nowrap" class="ft262">a Contracting State to a resident of the other </p>
<p style="position:absolute;top:949px;left:66px;white-space:nowrap" class="ft262">Contracting State shall, for the purpose of </p>
<p style="position:absolute;top:969px;left:66px;white-space:nowrap" class="ft262">determining the taxable capital of such enter�</p>
<p style="position:absolute;top:988px;left:66px;white-space:nowrap" class="ft262">prise, be deductible under the same condi�</p>
<p style="position:absolute;top:1007px;left:66px;white-space:nowrap" class="ft262">tions as if they had been contracted to a resi�</p>
<p style="position:absolute;top:1027px;left:66px;white-space:nowrap" class="ft262">dent of the first-mentioned State. </p>
<p style="position:absolute;top:1047px;left:82px;white-space:nowrap" class="ft262">(4) Enterprises of a Contra cting State, the </p>
<p style="position:absolute;top:1066px;left:65px;white-space:nowrap" class="ft262">capital of which is who lly or partly owned or </p>
<p style="position:absolute;top:1085px;left:65px;white-space:nowrap" class="ft262">controlled, directly or indirectly, by o ne or </p>
<p style="position:absolute;top:115px;left:441px;white-space:nowrap" class="ft262">KAPITEL VII </p>
<p style="position:absolute;top:138px;left:439px;white-space:nowrap" class="ft262">S�RSICILDA BEST�MMELSER </p>
<p style="position:absolute;top:163px;left:440px;white-space:nowrap" class="ft262">Artikel 26 </p>
<p style="position:absolute;top:185px;left:440px;white-space:nowrap" class="ft261"><i>F�rbud mot diskriminering </i></p>
<p style="position:absolute;top:209px;left:455px;white-space:nowrap" class="ft262">1. Medborgare i en avtalsslutande stat </p>
<p style="position:absolute;top:229px;left:439px;white-space:nowrap" class="ft262">skall inte i den andra avtalsslutande staten bli </p>
<p style="position:absolute;top:248px;left:439px;white-space:nowrap" class="ft262">f�rem�l f�r beskattning eller d�rmed sam�</p>
<p style="position:absolute;top:268px;left:439px;white-space:nowrap" class="ft262">manh�ngande krav som �r av annat slag eller </p>
<p style="position:absolute;top:287px;left:439px;white-space:nowrap" class="ft262">mer tyngande �n den beskattning och </p>
<p style="position:absolute;top:307px;left:439px;white-space:nowrap" class="ft262">d�rmed sammanh�ngande krav som medbor�</p>
<p style="position:absolute;top:327px;left:438px;white-space:nowrap" class="ft262">gare i denna andra stat under samma f�rh�l�</p>
<p style="position:absolute;top:346px;left:439px;white-space:nowrap" class="ft262">landen �r eller kan bli underkastad. Utan </p>
<p style="position:absolute;top:366px;left:439px;white-space:nowrap" class="ft262">hinder av best�mmelserna i a rtikel 1 till�m�</p>
<p style="position:absolute;top:385px;left:439px;white-space:nowrap" class="ft262">pas denna best�mmelse �ven p� person som </p>
<p style="position:absolute;top:405px;left:439px;white-space:nowrap" class="ft262">inte har hemvist i en avtalsslutande stat eller </p>
<p style="position:absolute;top:424px;left:439px;white-space:nowrap" class="ft262">i b�da avtalsslutande staterna. </p>
<p style="position:absolute;top:444px;left:455px;white-space:nowrap" class="ft262">2. Beskattningen av ett fast driftst�lle, </p>
<p style="position:absolute;top:463px;left:438px;white-space:nowrap" class="ft262">som f�retag i en avtals slutande stat har i den </p>
<p style="position:absolute;top:483px;left:438px;white-space:nowrap" class="ft262">andra avtalsslutande staten, skall i denna </p>
<p style="position:absolute;top:502px;left:438px;white-space:nowrap" class="ft262">andra stat inte vara mindre f�rdelaktig �n be�</p>
<p style="position:absolute;top:522px;left:438px;white-space:nowrap" class="ft262">skattningen av f�retag i denna andra stat, </p>
<p style="position:absolute;top:541px;left:438px;white-space:nowrap" class="ft262">som bedriver verksamhet av samma slag. </p>
<p style="position:absolute;top:561px;left:438px;white-space:nowrap" class="ft262">Denna best�mmelse anses inte medf�ra skyl�</p>
<p style="position:absolute;top:580px;left:438px;white-space:nowrap" class="ft262">dighet f�r en avtalsslutande stat att medge </p>
<p style="position:absolute;top:600px;left:438px;white-space:nowrap" class="ft262">person med hemvist i den andra avtalsslu�</p>
<p style="position:absolute;top:619px;left:438px;white-space:nowrap" class="ft262">tande staten s�dant personligt avdrag vid </p>
<p style="position:absolute;top:639px;left:437px;white-space:nowrap" class="ft262">beskattningen, s�dan skattebefrielse eller </p>
<p style="position:absolute;top:659px;left:437px;white-space:nowrap" class="ft262">skatteneds�ttning p� grund av civilst�nd eller </p>
<p style="position:absolute;top:678px;left:438px;white-space:nowrap" class="ft262">f�rs�ijningsplikt mot familj som medges per�</p>
<p style="position:absolute;top:697px;left:437px;white-space:nowrap" class="ft262">son med hemvist i den egna staten. </p>
<p style="position:absolute;top:717px;left:454px;white-space:nowrap" class="ft262">3. Utom i de fall d� best�mmelserna i arti�</p>
<p style="position:absolute;top:737px;left:438px;white-space:nowrap" class="ft262">kel 9 punkt 1, artikel 11 punkt 4 eller artikel </p>
<p style="position:absolute;top:756px;left:438px;white-space:nowrap" class="ft262">12 punkt 4 till�mpas, �r r�nta, royalty och </p>
<p style="position:absolute;top:776px;left:437px;white-space:nowrap" class="ft262">annan betalning fr�n f�retag i en avtalsslu�</p>
<p style="position:absolute;top:795px;left:438px;white-space:nowrap" class="ft262">tande stat till person med hemvist i den and�</p>
<p style="position:absolute;top:814px;left:438px;white-space:nowrap" class="ft262">ra avtalsslutande staten avdragsgilla vid be�</p>
<p style="position:absolute;top:834px;left:437px;white-space:nowrap" class="ft262">st�mmandet av den beskattningsbara inkom�</p>
<p style="position:absolute;top:853px;left:437px;white-space:nowrap" class="ft262">sten f�r s�dant f�retag p� samma villkor som </p>
<p style="position:absolute;top:873px;left:437px;white-space:nowrap" class="ft262">betalning till person med hemvist i den f�rst�</p>
<p style="position:absolute;top:892px;left:437px;white-space:nowrap" class="ft262">n�mnda staten. P� samma s�tt �r skuld som </p>
<p style="position:absolute;top:912px;left:437px;white-space:nowrap" class="ft262">f�retag i en avtalsslutande stat har till person </p>
<p style="position:absolute;top:931px;left:437px;white-space:nowrap" class="ft262">med hemvist i den andra avtalsslutande stat�</p>
<p style="position:absolute;top:951px;left:436px;white-space:nowrap" class="ft262">en avdragsgill vid best�mmandet av s�dant </p>
<p style="position:absolute;top:970px;left:437px;white-space:nowrap" class="ft262">f�retags beskattningsbara f�rm�genhet p� </p>
<p style="position:absolute;top:990px;left:436px;white-space:nowrap" class="ft262">samma villkor som skuld till person med </p>
<p style="position:absolute;top:1009px;left:436px;white-space:nowrap" class="ft262">hemvist i den f�rstn�mnda staten. </p>
<p style="position:absolute;top:1048px;left:452px;white-space:nowrap" class="ft262">4. F�retag i en avtalsslutande stat, vars </p>
<p style="position:absolute;top:1068px;left:436px;white-space:nowrap" class="ft262">kapital helt eller delvis �gs eller kontrolleras, </p>
<p style="position:absolute;top:1087px;left:436px;white-space:nowrap" class="ft262">direkt eller indirekt, av en eller flera personer </p>
<p style="position:absolute;top:1121px;left:66px;white-space:nowrap" class="ft263"><b>42 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft264">�</p>
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<p style="position:absolute;top:56px;left:669px;white-space:nowrap" class="ft270">SFS 1992:17 </p>
<p style="position:absolute;top:97px;left:73px;white-space:nowrap" class="ft270">more residents of the other Contracting </p>
<p style="position:absolute;top:116px;left:73px;white-space:nowrap" class="ft270">State, shall not be subjected in the first-men�</p>
<p style="position:absolute;top:136px;left:73px;white-space:nowrap" class="ft270">tioned State to any taxation or any require�</p>
<p style="position:absolute;top:156px;left:73px;white-space:nowrap" class="ft270">ment connected therewith which is other or </p>
<p style="position:absolute;top:175px;left:73px;white-space:nowrap" class="ft270">more burdensome than the taxation and con�</p>
<p style="position:absolute;top:195px;left:73px;white-space:nowrap" class="ft270">nected requirements to which other similar </p>
<p style="position:absolute;top:215px;left:72px;white-space:nowrap" class="ft270">enterprises of the first-mentioned State are or </p>
<p style="position:absolute;top:235px;left:73px;white-space:nowrap" class="ft270">may be subjected. </p>
<p style="position:absolute;top:254px;left:89px;white-space:nowrap" class="ft270">(5) Contributions paid by, or on behalf of, </p>
<p style="position:absolute;top:274px;left:73px;white-space:nowrap" class="ft270">an individual who is a resident of a Contract�</p>
<p style="position:absolute;top:294px;left:73px;white-space:nowrap" class="ft270">ing State and who is not a national of that </p>
<p style="position:absolute;top:313px;left:72px;white-space:nowrap" class="ft270">State, to a pension plan that is recognized for </p>
<p style="position:absolute;top:333px;left:73px;white-space:nowrap" class="ft270">tax purposes in the other Contracting State </p>
<p style="position:absolute;top:353px;left:72px;white-space:nowrap" class="ft270">will be tre ated in the same way for tax pur�</p>
<p style="position:absolute;top:372px;left:73px;white-space:nowrap" class="ft270">poses in the first-mentioned State as a contri�</p>
<p style="position:absolute;top:392px;left:73px;white-space:nowrap" class="ft270">bution paid to a pension plan that is recog�</p>
<p style="position:absolute;top:412px;left:73px;white-space:nowrap" class="ft270">nized for tax purposes in that first-mentioned </p>
<p style="position:absolute;top:432px;left:72px;white-space:nowrap" class="ft270">State, provided that </p>
<p style="position:absolute;top:452px;left:88px;white-space:nowrap" class="ft270">(a) such individual was contributing to </p>
<p style="position:absolute;top:471px;left:72px;white-space:nowrap" class="ft270">such pension plan before he became a resi�</p>
<p style="position:absolute;top:491px;left:72px;white-space:nowrap" class="ft270">dent of the first-mentioned State; and </p>
<p style="position:absolute;top:511px;left:88px;white-space:nowrap" class="ft270">(b) the competent authority of the first-</p>
<p style="position:absolute;top:530px;left:73px;white-space:nowrap" class="ft270">mentioned State agrees that the pension plan </p>
<p style="position:absolute;top:550px;left:72px;white-space:nowrap" class="ft270">corresponds to a pension plan recognized for </p>
<p style="position:absolute;top:570px;left:72px;white-space:nowrap" class="ft270">tax purposes by that State. </p>
<p style="position:absolute;top:590px;left:87px;white-space:nowrap" class="ft270">The competent authorities of the Contract�</p>
<p style="position:absolute;top:609px;left:72px;white-space:nowrap" class="ft270">ing States may by common agreement pre�</p>
<p style="position:absolute;top:629px;left:72px;white-space:nowrap" class="ft270">scribe conditional rules concerning the appli�</p>
<p style="position:absolute;top:649px;left:72px;white-space:nowrap" class="ft270">cation of this provision. </p>
<p style="position:absolute;top:668px;left:88px;white-space:nowrap" class="ft270">For the purpose of this paragraph, "pen�</p>
<p style="position:absolute;top:688px;left:71px;white-space:nowrap" class="ft270">sion plan" includes a pension plan created </p>
<p style="position:absolute;top:708px;left:72px;white-space:nowrap" class="ft270">under a public social security system. </p>
<p style="position:absolute;top:747px;left:87px;white-space:nowrap" class="ft270">(6) The provisions of this Article shall, </p>
<p style="position:absolute;top:767px;left:72px;white-space:nowrap" class="ft270">notwithstanding the provisions of Article 2, </p>
<p style="position:absolute;top:787px;left:71px;white-space:nowrap" class="ft270">apply to taxes of every kind and description. </p>
<p style="position:absolute;top:97px;left:451px;white-space:nowrap" class="ft270">med hemvist i den andra avtalsslutande stat�</p>
<p style="position:absolute;top:117px;left:450px;white-space:nowrap" class="ft270">en, skall inte i den f�rstn�mnda staten bli </p>
<p style="position:absolute;top:137px;left:451px;white-space:nowrap" class="ft270">f�rem�l f�r beskattning eller d�rmed sam�</p>
<p style="position:absolute;top:156px;left:451px;white-space:nowrap" class="ft270">manh�ngande krav som �r av annat slag eller </p>
<p style="position:absolute;top:176px;left:451px;white-space:nowrap" class="ft270">mer tyngande �n den beskattning och </p>
<p style="position:absolute;top:196px;left:450px;white-space:nowrap" class="ft270">d�rmed sammanh�ngande krav som annat </p>
<p style="position:absolute;top:215px;left:450px;white-space:nowrap" class="ft270">liknande f�retag i den f�rstn�mnda staten �r </p>
<p style="position:absolute;top:235px;left:450px;white-space:nowrap" class="ft270">eller kan bli underkastat. </p>
<p style="position:absolute;top:254px;left:467px;white-space:nowrap" class="ft270">5. Avgifter, som betalas av eller f�r en fy�</p>
<p style="position:absolute;top:274px;left:450px;white-space:nowrap" class="ft270">sisk person som har hemvist i en avtalsslu�</p>
<p style="position:absolute;top:294px;left:450px;white-space:nowrap" class="ft270">tande stat men som inte �r medborgare i </p>
<p style="position:absolute;top:313px;left:450px;white-space:nowrap" class="ft270">denna stat, till en pensionsplan som erk�nts </p>
<p style="position:absolute;top:333px;left:450px;white-space:nowrap" class="ft270">f�r beskattnings�ndam�l i den andra avtals�</p>
<p style="position:absolute;top:353px;left:449px;white-space:nowrap" class="ft270">slutande staten, behandlas vid beskattningen </p>
<p style="position:absolute;top:372px;left:450px;white-space:nowrap" class="ft270">i den f�rstn�mnda staten p� samma s�tt som </p>
<p style="position:absolute;top:392px;left:449px;white-space:nowrap" class="ft270">avgifter vilka betalats till en pensionsplan </p>
<p style="position:absolute;top:412px;left:449px;white-space:nowrap" class="ft270">som erk�nts f�r beskattnings�ndam�l i den </p>
<p style="position:absolute;top:432px;left:450px;white-space:nowrap" class="ft270">f�rstn�mnda staten, under f�ruts�ttning att </p>
<p style="position:absolute;top:452px;left:465px;white-space:nowrap" class="ft270">a) s�dan fysisk person omfattades av en </p>
<p style="position:absolute;top:471px;left:449px;white-space:nowrap" class="ft270">s�dan pensionsplan innan han fick hemvist i </p>
<p style="position:absolute;top:491px;left:449px;white-space:nowrap" class="ft270">den f�rstn�mnda staten; och </p>
<p style="position:absolute;top:511px;left:466px;white-space:nowrap" class="ft270">b) den beh�riga myndigheten i den f�rst�</p>
<p style="position:absolute;top:530px;left:450px;white-space:nowrap" class="ft270">n�mnda staten finner att pensionsplanen </p>
<p style="position:absolute;top:550px;left:450px;white-space:nowrap" class="ft270">motsvarar en pensionsplan som erk�nts f�r </p>
<p style="position:absolute;top:570px;left:450px;white-space:nowrap" class="ft270">beskattnings�ndam�l i denna stat. </p>
<p style="position:absolute;top:589px;left:465px;white-space:nowrap" class="ft270">De beh�riga myndigheterna i de avtalsslu�</p>
<p style="position:absolute;top:609px;left:449px;white-space:nowrap" class="ft270">tande staterna kan genom �msesidig �verens�</p>
<p style="position:absolute;top:629px;left:449px;white-space:nowrap" class="ft270">kommelse f�reskriva n�rmare villkor f�r </p>
<p style="position:absolute;top:649px;left:449px;white-space:nowrap" class="ft270">till�mpningen av denna best�mmelse. </p>
<p style="position:absolute;top:668px;left:465px;white-space:nowrap" class="ft270">Vid till�mpningen av denna punkt anses </p>
<p style="position:absolute;top:688px;left:448px;white-space:nowrap" class="ft270">uttrycket "pensionsplan" innefatta pensions�</p>
<p style="position:absolute;top:708px;left:448px;white-space:nowrap" class="ft270">plan som inr�ttats inom ramen f�r ett all�</p>
<p style="position:absolute;top:727px;left:449px;white-space:nowrap" class="ft270">m�nt socialf�rs�kringssystem. </p>
<p style="position:absolute;top:747px;left:465px;white-space:nowrap" class="ft270">6. Utan hinder av best�mmelserna i arti�</p>
<p style="position:absolute;top:767px;left:448px;white-space:nowrap" class="ft270">kel 2 till�mpas best�mmelserna i f�revarande </p>
<p style="position:absolute;top:786px;left:448px;white-space:nowrap" class="ft270">artikel p� skatter av varje slag och beskaffen�</p>
<p style="position:absolute;top:807px;left:449px;white-space:nowrap" class="ft270">het. </p>
<p style="position:absolute;top:848px;left:72px;white-space:nowrap" class="ft270">Artide 27 </p>
<p style="position:absolute;top:872px;left:72px;white-space:nowrap" class="ft271"><i>Mutual agreement procedure </i></p>
<p style="position:absolute;top:895px;left:87px;white-space:nowrap" class="ft270">(1) Where a person considers that the ac�</p>
<p style="position:absolute;top:915px;left:72px;white-space:nowrap" class="ft270">tions of one or both of the Contracting States </p>
<p style="position:absolute;top:935px;left:72px;white-space:nowrap" class="ft270">result or will result for him in taxation not in </p>
<p style="position:absolute;top:955px;left:71px;white-space:nowrap" class="ft270">accordance with the provisions of this Con�</p>
<p style="position:absolute;top:974px;left:72px;white-space:nowrap" class="ft270">vention, he may, irrespective of the remedies </p>
<p style="position:absolute;top:994px;left:72px;white-space:nowrap" class="ft270">provided by the domestic law of those States, </p>
<p style="position:absolute;top:1014px;left:72px;white-space:nowrap" class="ft270">present his case to the competent authority of </p>
<p style="position:absolute;top:1034px;left:71px;white-space:nowrap" class="ft270">the Contracting State of which he is a resi�</p>
<p style="position:absolute;top:1053px;left:71px;white-space:nowrap" class="ft270">dent or, if his case comes under paragraph (I) </p>
<p style="position:absolute;top:1073px;left:71px;white-space:nowrap" class="ft270">of Article 26, to that of the Contracting State </p>
<p style="position:absolute;top:849px;left:448px;white-space:nowrap" class="ft270">Artikel 27 </p>
<p style="position:absolute;top:873px;left:448px;white-space:nowrap" class="ft270">F�rfarandet vid �msesidig �verenskommelse </p>
<p style="position:absolute;top:897px;left:464px;white-space:nowrap" class="ft270">1. Om en person anser att en avtalsslu�</p>
<p style="position:absolute;top:916px;left:448px;white-space:nowrap" class="ft270">tande stat eller b�da avtalsslutande staterna </p>
<p style="position:absolute;top:936px;left:448px;white-space:nowrap" class="ft270">vidtagit �tg�rder som f�r honom medf�r eller </p>
<p style="position:absolute;top:956px;left:448px;white-space:nowrap" class="ft270">kommer att medf�ra beskattning som strider </p>
<p style="position:absolute;top:976px;left:448px;white-space:nowrap" class="ft270">mot best�mmelserna i detta avtal, kan han, </p>
<p style="position:absolute;top:995px;left:448px;white-space:nowrap" class="ft270">utan att detta p�verkar hans r�tt att anv�nda </p>
<p style="position:absolute;top:1015px;left:447px;white-space:nowrap" class="ft270">sig av de r�ttsmedel som finns i dessa staters </p>
<p style="position:absolute;top:1035px;left:448px;white-space:nowrap" class="ft270">interna r�ttsordning, framl�gga saken f�r den </p>
<p style="position:absolute;top:1054px;left:447px;white-space:nowrap" class="ft270">beh�riga myndigheten i den avtalsslutande </p>
<p style="position:absolute;top:1074px;left:447px;white-space:nowrap" class="ft270">stat d�r han har hemvist eller, om fr�ga �r om </p>
<p style="position:absolute;top:1116px;left:760px;white-space:nowrap" class="ft272"><b>43 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft273">�</p>
</div>
<div id="page28-div" style="position:relative;width:817px;height:1262px;">
<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:70px;left:66px;white-space:nowrap" class="ft280">SFS 1992:17 </p>
<p style="position:absolute;top:113px;left:69px;white-space:nowrap" class="ft280">of which he is a national. The case must be </p>
<p style="position:absolute;top:132px;left:70px;white-space:nowrap" class="ft280">presented within three years from the first </p>
<p style="position:absolute;top:152px;left:69px;white-space:nowrap" class="ft280">notification of the action resulting in tax�</p>
<p style="position:absolute;top:171px;left:69px;white-space:nowrap" class="ft280">ation not in a ccordance with the provisions </p>
<p style="position:absolute;top:191px;left:69px;white-space:nowrap" class="ft280">of the Convention, </p>
<p style="position:absolute;top:230px;left:86px;white-space:nowrap" class="ft280">(2) The competent authority shall endea�</p>
<p style="position:absolute;top:249px;left:70px;white-space:nowrap" class="ft280">vour, if the objection appears to it to be justi�</p>
<p style="position:absolute;top:269px;left:70px;white-space:nowrap" class="ft280">fied and if it is not itself able to arrive at a </p>
<p style="position:absolute;top:289px;left:69px;white-space:nowrap" class="ft280">satisfactoiy solution, to resolve the case by </p>
<p style="position:absolute;top:308px;left:70px;white-space:nowrap" class="ft280">mutual agreement with the competent au�</p>
<p style="position:absolute;top:327px;left:71px;white-space:nowrap" class="ft280">thority of the other Contracting State, with a </p>
<p style="position:absolute;top:347px;left:71px;white-space:nowrap" class="ft280">view to the avoidance of taxation which is </p>
<p style="position:absolute;top:366px;left:71px;white-space:nowrap" class="ft280">not in accordance with the Convention. Any </p>
<p style="position:absolute;top:386px;left:70px;white-space:nowrap" class="ft280">agreement reached shall be implemented not�</p>
<p style="position:absolute;top:406px;left:70px;white-space:nowrap" class="ft280">withstanding any time limits in the domestic </p>
<p style="position:absolute;top:425px;left:70px;white-space:nowrap" class="ft280">law of the Contracting States. </p>
<p style="position:absolute;top:444px;left:87px;white-space:nowrap" class="ft280">(3) The competent authorities of the Con�</p>
<p style="position:absolute;top:463px;left:71px;white-space:nowrap" class="ft280">tracting States shall endeavour to resolve by </p>
<p style="position:absolute;top:483px;left:71px;white-space:nowrap" class="ft280">mutual agreement any difficulties or doubts </p>
<p style="position:absolute;top:503px;left:71px;white-space:nowrap" class="ft280">arising as to the interpretation or application </p>
<p style="position:absolute;top:522px;left:71px;white-space:nowrap" class="ft280">of the Convention. They may also consult </p>
<p style="position:absolute;top:541px;left:71px;white-space:nowrap" class="ft280">together for the elimination of double tax�</p>
<p style="position:absolute;top:561px;left:71px;white-space:nowrap" class="ft280">ation in cases not provided for in the Con�</p>
<p style="position:absolute;top:580px;left:72px;white-space:nowrap" class="ft280">vention. </p>
<p style="position:absolute;top:600px;left:87px;white-space:nowrap" class="ft280">(4) The competent authorities of the Con�</p>
<p style="position:absolute;top:619px;left:71px;white-space:nowrap" class="ft280">tracting States may communicate with each </p>
<p style="position:absolute;top:638px;left:71px;white-space:nowrap" class="ft280">other directly for the purpose of reaching an </p>
<p style="position:absolute;top:658px;left:71px;white-space:nowrap" class="ft280">agreement in the sense of the preceding para�</p>
<p style="position:absolute;top:678px;left:71px;white-space:nowrap" class="ft280">graphs. </p>
<p style="position:absolute;top:697px;left:87px;white-space:nowrap" class="ft280">(5) The competent authorities of the Con�</p>
<p style="position:absolute;top:717px;left:72px;white-space:nowrap" class="ft280">tracting States may by mutual agreement set�</p>
<p style="position:absolute;top:736px;left:72px;white-space:nowrap" class="ft280">tle the mode of application of the limitations </p>
<p style="position:absolute;top:755px;left:72px;white-space:nowrap" class="ft280">referred to in Articles 10, 11 and 12. </p>
<p style="position:absolute;top:111px;left:444px;white-space:nowrap" class="ft280">till�mpning av artikel 26 punkt 1, i den av�</p>
<p style="position:absolute;top:130px;left:444px;white-space:nowrap" class="ft280">talsslutande stat d�r han �r medborgare. Sa�</p>
<p style="position:absolute;top:150px;left:444px;white-space:nowrap" class="ft280">ken skall framl�ggas inom tre �r fr�n den </p>
<p style="position:absolute;top:169px;left:444px;white-space:nowrap" class="ft280">tidpunkt d� personen i fr�ga fick vetskap om </p>
<p style="position:absolute;top:189px;left:444px;white-space:nowrap" class="ft280">den �tg�rd som givit upphov till beskattning </p>
<p style="position:absolute;top:209px;left:443px;white-space:nowrap" class="ft280">som strider mot best�mmelserna i avtalet. </p>
<p style="position:absolute;top:228px;left:460px;white-space:nowrap" class="ft280">2. Om den beh�riga myndigheten finner </p>
<p style="position:absolute;top:247px;left:444px;white-space:nowrap" class="ft280">inv�ndningen grundad men inte sj�lv kan f� </p>
<p style="position:absolute;top:267px;left:444px;white-space:nowrap" class="ft280">till st�nd en tillfredsst�llande l�sning, skall </p>
<p style="position:absolute;top:287px;left:444px;white-space:nowrap" class="ft280">myndigheten s�ka l�sa fr�gan genom �msesi�</p>
<p style="position:absolute;top:306px;left:444px;white-space:nowrap" class="ft280">dig �verenskommelse med den beh�riga </p>
<p style="position:absolute;top:326px;left:445px;white-space:nowrap" class="ft280">myndigheten i den andra avtalsslutande stat�</p>
<p style="position:absolute;top:345px;left:444px;white-space:nowrap" class="ft280">en i syfte att undvika beskattning som strider </p>
<p style="position:absolute;top:365px;left:445px;white-space:nowrap" class="ft280">mot avtalet. �verenskommelse som tr�ffats </p>
<p style="position:absolute;top:385px;left:444px;white-space:nowrap" class="ft280">genomfors utan hinder av tidsgr�nser i de </p>
<p style="position:absolute;top:404px;left:444px;white-space:nowrap" class="ft280">avtalsslutande statemas interna lagstiftning. </p>
<p style="position:absolute;top:443px;left:460px;white-space:nowrap" class="ft280">3. De beh�riga myndigheterna i de av�</p>
<p style="position:absolute;top:463px;left:444px;white-space:nowrap" class="ft280">talsslutande staterna skall genom �msesidig </p>
<p style="position:absolute;top:482px;left:444px;white-space:nowrap" class="ft280">�verenskommelse s�ka avg�ra sv�righeter </p>
<p style="position:absolute;top:502px;left:444px;white-space:nowrap" class="ft280">eller tvivelsm�l som uppkommer i fr�ga om </p>
<p style="position:absolute;top:521px;left:444px;white-space:nowrap" class="ft280">tolkningen eller till�mpningen av avtalet. De </p>
<p style="position:absolute;top:541px;left:444px;white-space:nowrap" class="ft280">kan �ven �verl�gga i syfte att undanr�ja dub�</p>
<p style="position:absolute;top:560px;left:445px;white-space:nowrap" class="ft280">belbeskattning i fall som inte omfattas av </p>
<p style="position:absolute;top:580px;left:444px;white-space:nowrap" class="ft280">avtalet. </p>
<p style="position:absolute;top:599px;left:460px;white-space:nowrap" class="ft280">4. De beh�riga myndigheterna i de av�</p>
<p style="position:absolute;top:619px;left:444px;white-space:nowrap" class="ft280">talsslutande staterna kan tr�da i direkt f�r�</p>
<p style="position:absolute;top:638px;left:445px;white-space:nowrap" class="ft280">bindelse med varandra i syfte att tr�ffa �ver�</p>
<p style="position:absolute;top:658px;left:444px;white-space:nowrap" class="ft280">enskommelse i de fall som angivits i f�re�</p>
<p style="position:absolute;top:677px;left:444px;white-space:nowrap" class="ft280">g�ende punkter. </p>
<p style="position:absolute;top:697px;left:460px;white-space:nowrap" class="ft280">5. De beh�riga myndigheterna i de av�</p>
<p style="position:absolute;top:716px;left:445px;white-space:nowrap" class="ft280">talsslutande staterna kan tr�ffa �msesidig </p>
<p style="position:absolute;top:736px;left:444px;white-space:nowrap" class="ft280">�verenskommelse om s�ttet att genomf�ra de </p>
<p style="position:absolute;top:756px;left:444px;white-space:nowrap" class="ft280">begr�nsningar som anges i artiklarna 10, II </p>
<p style="position:absolute;top:775px;left:444px;white-space:nowrap" class="ft280">och 12. </p>
<p style="position:absolute;top:815px;left:72px;white-space:nowrap" class="ft280">Artide 28 </p>
<p style="position:absolute;top:838px;left:73px;white-space:nowrap" class="ft281"><i>Exchange of information </i></p>
<p style="position:absolute;top:862px;left:88px;white-space:nowrap" class="ft280">(1) The competent authorities of the Con�</p>
<p style="position:absolute;top:881px;left:72px;white-space:nowrap" class="ft280">tracting States shall exchange such informa�</p>
<p style="position:absolute;top:901px;left:71px;white-space:nowrap" class="ft280">tion as is necessary for carrying out the provi�</p>
<p style="position:absolute;top:920px;left:71px;white-space:nowrap" class="ft280">sions of t his Convention or of t he domestic </p>
<p style="position:absolute;top:939px;left:72px;white-space:nowrap" class="ft280">laws of the Contracting States concerning </p>
<p style="position:absolute;top:959px;left:72px;white-space:nowrap" class="ft280">taxes covered by the Convention insofar as </p>
<p style="position:absolute;top:978px;left:72px;white-space:nowrap" class="ft280">the taxation thereunder is not contrary to the </p>
<p style="position:absolute;top:998px;left:72px;white-space:nowrap" class="ft280">Convention. The exchange of information is </p>
<p style="position:absolute;top:1017px;left:72px;white-space:nowrap" class="ft280">not restricted by Article 1. Any information </p>
<p style="position:absolute;top:1037px;left:73px;white-space:nowrap" class="ft280">received by a Contracting State shall be treat�</p>
<p style="position:absolute;top:1056px;left:71px;white-space:nowrap" class="ft280">ed as secret in the same manner as informa�</p>
<p style="position:absolute;top:1075px;left:72px;white-space:nowrap" class="ft280">tion obtained under the domestic laws of that </p>
<p style="position:absolute;top:816px;left:444px;white-space:nowrap" class="ft284">Artikel 28 <br/><i>Utbyte av upplysningar </i></p>
<p style="position:absolute;top:862px;left:461px;white-space:nowrap" class="ft280">1. De beh�riga myndigheterna i de av�</p>
<p style="position:absolute;top:882px;left:444px;white-space:nowrap" class="ft280">talsslutande staterna skall utbyta s�dana upp�</p>
<p style="position:absolute;top:901px;left:443px;white-space:nowrap" class="ft280">lysningar som �r n�dv�ndiga for att till�mpa </p>
<p style="position:absolute;top:921px;left:445px;white-space:nowrap" class="ft280">best�mmelserna i detta avtal eller i de av�</p>
<p style="position:absolute;top:940px;left:444px;white-space:nowrap" class="ft280">talsslutande statemas interna lagstiftning i </p>
<p style="position:absolute;top:960px;left:444px;white-space:nowrap" class="ft280">fr�ga om skatter som omfattas av avtalet i </p>
<p style="position:absolute;top:979px;left:444px;white-space:nowrap" class="ft280">den m�n beskattningen enligt denna lag�</p>
<p style="position:absolute;top:998px;left:443px;white-space:nowrap" class="ft280">stiftning inte strider mot avtalet. Utbytet av </p>
<p style="position:absolute;top:1018px;left:444px;white-space:nowrap" class="ft280">upplysningar begr�nsas inte av artikel 1. </p>
<p style="position:absolute;top:1037px;left:445px;white-space:nowrap" class="ft280">Upplysningar som en avtalsslutande stat </p>
<p style="position:absolute;top:1057px;left:444px;white-space:nowrap" class="ft280">mottagit skall behandlas s�som hemliga p� </p>
<p style="position:absolute;top:1076px;left:444px;white-space:nowrap" class="ft280">samma s�tt som upplysningar som erh�llits </p>
<p style="position:absolute;top:1123px;left:74px;white-space:nowrap" class="ft282"><b>44 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft283">�</p>
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<p style="position:absolute;top:52px;left:674px;white-space:nowrap" class="ft290">SFS 1992:17 </p>
<p style="position:absolute;top:94px;left:77px;white-space:nowrap" class="ft290">State and shall be disclosed only to persons or </p>
<p style="position:absolute;top:114px;left:78px;white-space:nowrap" class="ft290">authorities (including courts and administra�</p>
<p style="position:absolute;top:134px;left:78px;white-space:nowrap" class="ft290">tive bodies) involved in the assessment or </p>
<p style="position:absolute;top:154px;left:78px;white-space:nowrap" class="ft290">collection of, the enforcement or prosecution </p>
<p style="position:absolute;top:173px;left:79px;white-space:nowrap" class="ft290">in respect of, or the determination of appeals </p>
<p style="position:absolute;top:193px;left:79px;white-space:nowrap" class="ft290">in relation to, the taxes covered by the Con�</p>
<p style="position:absolute;top:213px;left:79px;white-space:nowrap" class="ft290">vention. Such persons or authorities shall use </p>
<p style="position:absolute;top:232px;left:79px;white-space:nowrap" class="ft290">the information only for such purposes. They </p>
<p style="position:absolute;top:252px;left:79px;white-space:nowrap" class="ft290">may disclose the information in public court </p>
<p style="position:absolute;top:272px;left:79px;white-space:nowrap" class="ft290">proceedings or in judicial decisions. </p>
<p style="position:absolute;top:311px;left:95px;white-space:nowrap" class="ft290">(2) In no case shall the provisions of para�</p>
<p style="position:absolute;top:331px;left:79px;white-space:nowrap" class="ft290">graph (I) be construed so as to impose on a </p>
<p style="position:absolute;top:351px;left:79px;white-space:nowrap" class="ft290">Contracting State the obligation: </p>
<p style="position:absolute;top:370px;left:94px;white-space:nowrap" class="ft290">(a) to carry out administrative measures at </p>
<p style="position:absolute;top:390px;left:80px;white-space:nowrap" class="ft290">variance with the laws and administrative </p>
<p style="position:absolute;top:410px;left:80px;white-space:nowrap" class="ft290">practice of that or of the other Contracting </p>
<p style="position:absolute;top:430px;left:78px;white-space:nowrap" class="ft290">State; </p>
<p style="position:absolute;top:449px;left:95px;white-space:nowrap" class="ft290">(b) to supply information which is not ob�</p>
<p style="position:absolute;top:469px;left:79px;white-space:nowrap" class="ft290">tainable under the laws or in the normal </p>
<p style="position:absolute;top:489px;left:79px;white-space:nowrap" class="ft290">course of the administration of that or of the </p>
<p style="position:absolute;top:508px;left:79px;white-space:nowrap" class="ft290">other Contracting State; </p>
<p style="position:absolute;top:528px;left:95px;white-space:nowrap" class="ft290">(c) to supply information which would </p>
<p style="position:absolute;top:548px;left:79px;white-space:nowrap" class="ft290">disclose any trade, business, industrial, com�</p>
<p style="position:absolute;top:568px;left:79px;white-space:nowrap" class="ft290">mercial or professional secret or trade pro�</p>
<p style="position:absolute;top:587px;left:79px;white-space:nowrap" class="ft290">cess, or information, the disclosure of which </p>
<p style="position:absolute;top:607px;left:79px;white-space:nowrap" class="ft290">would be contrary to public policy (ordre </p>
<p style="position:absolute;top:627px;left:80px;white-space:nowrap" class="ft290">public). </p>
<p style="position:absolute;top:94px;left:454px;white-space:nowrap" class="ft290">enligt den interna lagstiftningen i den na stat </p>
<p style="position:absolute;top:114px;left:454px;white-space:nowrap" class="ft290">och f�r yppas endast for personer eller myn�</p>
<p style="position:absolute;top:134px;left:454px;white-space:nowrap" class="ft290">digheter (d�ri inbegripna domstolar och f�r�</p>
<p style="position:absolute;top:154px;left:455px;white-space:nowrap" class="ft290">valtningsorgan) som fastst�ller, uppb�r eller </p>
<p style="position:absolute;top:173px;left:455px;white-space:nowrap" class="ft290">indriver de skatter som omfattas av avtalet </p>
<p style="position:absolute;top:193px;left:454px;white-space:nowrap" class="ft290">eller handl�gger �tal eller besv�r i fr�ga om </p>
<p style="position:absolute;top:213px;left:454px;white-space:nowrap" class="ft290">dessa skatter. Dessa personer eller myndighe�</p>
<p style="position:absolute;top:233px;left:454px;white-space:nowrap" class="ft290">ter skall anv�nda upplysningarna endast f�r </p>
<p style="position:absolute;top:252px;left:454px;white-space:nowrap" class="ft290">s�dana �ndam�l. De f�r yppa upplysningarna </p>
<p style="position:absolute;top:272px;left:455px;white-space:nowrap" class="ft290">vid offentlig r� tteg�ng eller i domstolsavg�r�</p>
<p style="position:absolute;top:291px;left:454px;white-space:nowrap" class="ft290">anden. </p>
<p style="position:absolute;top:312px;left:471px;white-space:nowrap" class="ft290">2. Best�mmelserna i punkt 1 anses inte </p>
<p style="position:absolute;top:331px;left:455px;white-space:nowrap" class="ft290">medf�ra skyldighet f�r en avtalsslutande stat </p>
<p style="position:absolute;top:351px;left:455px;white-space:nowrap" class="ft290">att: </p>
<p style="position:absolute;top:370px;left:471px;white-space:nowrap" class="ft290">a) vidta f�rvaltnings�tg�rder som avviker </p>
<p style="position:absolute;top:390px;left:455px;white-space:nowrap" class="ft290">fr�n lagstiftning och administrativ praxis i </p>
<p style="position:absolute;top:410px;left:455px;white-space:nowrap" class="ft290">denna avtalsslutande stat eller i den andra </p>
<p style="position:absolute;top:430px;left:454px;white-space:nowrap" class="ft290">avtalsslutande staten; </p>
<p style="position:absolute;top:449px;left:471px;white-space:nowrap" class="ft290">b) l�mna upplysningar som inte �r till�</p>
<p style="position:absolute;top:469px;left:455px;white-space:nowrap" class="ft290">g�ngliga enligt lagstiftningen eller sedvanlig </p>
<p style="position:absolute;top:489px;left:454px;white-space:nowrap" class="ft290">administrativ praxis i denna avtalsslutande </p>
<p style="position:absolute;top:508px;left:455px;white-space:nowrap" class="ft290">stat eller i den andra avtalsslutande staten; </p>
<p style="position:absolute;top:528px;left:471px;white-space:nowrap" class="ft290">c) l�mna upplysningar som skulle r�ja af�</p>
<p style="position:absolute;top:548px;left:455px;white-space:nowrap" class="ft290">f�rshemlighet, industri-, handels- eller yrkes�</p>
<p style="position:absolute;top:568px;left:455px;white-space:nowrap" class="ft290">hemlighet eller i n�ringsverksamhet nyttjat </p>
<p style="position:absolute;top:587px;left:455px;white-space:nowrap" class="ft290">f�rfaringss�tt eller upplysningar, vilkas �ver�</p>
<p style="position:absolute;top:607px;left:454px;white-space:nowrap" class="ft290">l�mnande skulle strida mot allm�nna h�nsyn </p>
<p style="position:absolute;top:627px;left:455px;white-space:nowrap" class="ft290">(ordre public). </p>
<p style="position:absolute;top:678px;left:79px;white-space:nowrap" class="ft294">Artide 29 <br/><i>Assistance in recovery </i></p>
<p style="position:absolute;top:725px;left:94px;white-space:nowrap" class="ft290">(1) The Contracting States agree to lend </p>
<p style="position:absolute;top:745px;left:79px;white-space:nowrap" class="ft290">each other assistance and support with a view </p>
<p style="position:absolute;top:764px;left:79px;white-space:nowrap" class="ft290">to the collection, in accordance with their </p>
<p style="position:absolute;top:784px;left:79px;white-space:nowrap" class="ft290">respective laws or administrative practice, of </p>
<p style="position:absolute;top:804px;left:79px;white-space:nowrap" class="ft290">the taxes to which this Convention shall ap�</p>
<p style="position:absolute;top:823px;left:79px;white-space:nowrap" class="ft290">ply and of any increases, surcharges, overdue </p>
<p style="position:absolute;top:843px;left:79px;white-space:nowrap" class="ft290">payments, interests and costs pertaining to </p>
<p style="position:absolute;top:862px;left:79px;white-space:nowrap" class="ft290">the said taxes. </p>
<p style="position:absolute;top:902px;left:94px;white-space:nowrap" class="ft290">(2) At the request of the applicant State </p>
<p style="position:absolute;top:922px;left:79px;white-space:nowrap" class="ft290">the requested State shall recover tax claims of </p>
<p style="position:absolute;top:942px;left:79px;white-space:nowrap" class="ft290">the first-mentioned State in accordance with </p>
<p style="position:absolute;top:961px;left:79px;white-space:nowrap" class="ft290">the law a nd administrative practice for the </p>
<p style="position:absolute;top:981px;left:80px;white-space:nowrap" class="ft290">recovery of its own tax claims. However, </p>
<p style="position:absolute;top:1001px;left:79px;white-space:nowrap" class="ft290">such claims do not enjoy any priority in the </p>
<p style="position:absolute;top:1020px;left:80px;white-space:nowrap" class="ft290">requested State and cannot be recovered by </p>
<p style="position:absolute;top:1040px;left:79px;white-space:nowrap" class="ft290">imprisonment for debt of the debtor. The </p>
<p style="position:absolute;top:1060px;left:79px;white-space:nowrap" class="ft290">requested State is not obliged to take any </p>
<p style="position:absolute;top:678px;left:455px;white-space:nowrap" class="ft295">Artikel 29 <br/><i>Handr�ckning vid indrivning </i></p>
<p style="position:absolute;top:725px;left:471px;white-space:nowrap" class="ft290">1. De avtalsslutande staterna f�rbinder sig </p>
<p style="position:absolute;top:745px;left:454px;white-space:nowrap" class="ft290">att l�mna varandra handr�ckning och bi�</p>
<p style="position:absolute;top:764px;left:454px;white-space:nowrap" class="ft290">st�nd f�r indrivning i enlighet med respek�</p>
<p style="position:absolute;top:784px;left:455px;white-space:nowrap" class="ft290">tive stats lagstiftning eller administrativa </p>
<p style="position:absolute;top:804px;left:455px;white-space:nowrap" class="ft290">praxis av skatter p� vilka detta avtal skall </p>
<p style="position:absolute;top:823px;left:455px;white-space:nowrap" class="ft290">till�mpas samt av de f�rh�jda </p>
<p style="position:absolute;top:823px;left:729px;white-space:nowrap" class="ft290">belopp, </p>
<p style="position:absolute;top:843px;left:454px;white-space:nowrap" class="ft290">till�ggsavgifter, f�rfallna betalningar, r�ntor </p>
<p style="position:absolute;top:863px;left:454px;white-space:nowrap" class="ft290">och kostnader som h�nf�r sig till n�mnda </p>
<p style="position:absolute;top:883px;left:454px;white-space:nowrap" class="ft290">skatter. </p>
<p style="position:absolute;top:902px;left:471px;white-space:nowrap" class="ft290">2. Efter framst�llning av den ans�kande </p>
<p style="position:absolute;top:922px;left:454px;white-space:nowrap" class="ft290">staten skall den anmodade staten driva in </p>
<p style="position:absolute;top:942px;left:454px;white-space:nowrap" class="ft290">den f�rstn�mnda statens skattefordringar i </p>
<p style="position:absolute;top:962px;left:454px;white-space:nowrap" class="ft290">enlighet med lagstiftning och administrativ </p>
<p style="position:absolute;top:981px;left:454px;white-space:nowrap" class="ft290">praxis r�rande indrivning av dess egna skat�</p>
<p style="position:absolute;top:1001px;left:454px;white-space:nowrap" class="ft290">tefordringar. S�dana fordringar �tnjuter </p>
<p style="position:absolute;top:1021px;left:454px;white-space:nowrap" class="ft290">emellertid inte n�gon f�rm�nsr�tt i den an�</p>
<p style="position:absolute;top:1041px;left:455px;white-space:nowrap" class="ft290">modade staten och kan inte drivas in genom </p>
<p style="position:absolute;top:1060px;left:454px;white-space:nowrap" class="ft290">att g�lden�ren f�ngslas f�r sin fordran. Den </p>
<p style="position:absolute;top:1115px;left:766px;white-space:nowrap" class="ft292"><b>45 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft293">�</p>
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<p style="position:absolute;top:71px;left:80px;white-space:nowrap" class="ft300">SFS 1992:17 </p>
<p style="position:absolute;top:113px;left:81px;white-space:nowrap" class="ft300">executory measures which a re not provided </p>
<p style="position:absolute;top:133px;left:80px;white-space:nowrap" class="ft300">for in the laws of the applicant State. </p>
<p style="position:absolute;top:172px;left:95px;white-space:nowrap" class="ft300">(3) The provisions of paragraph (2) shall </p>
<p style="position:absolute;top:192px;left:79px;white-space:nowrap" class="ft300">apply only to tax claims which form the sub�</p>
<p style="position:absolute;top:211px;left:79px;white-space:nowrap" class="ft300">ject of an instrument permitting their en�</p>
<p style="position:absolute;top:231px;left:78px;white-space:nowrap" class="ft300">forcement in the applicant State and, unless </p>
<p style="position:absolute;top:250px;left:78px;white-space:nowrap" class="ft300">otherwise agreed between the competent </p>
<p style="position:absolute;top:270px;left:78px;white-space:nowrap" class="ft300">authorities, which are not contested. </p>
<p style="position:absolute;top:290px;left:95px;white-space:nowrap" class="ft300">However, where the claim relates to a li�</p>
<p style="position:absolute;top:309px;left:78px;white-space:nowrap" class="ft300">ability to tax of a person as a non resident of </p>
<p style="position:absolute;top:328px;left:78px;white-space:nowrap" class="ft300">the applicant State, paragraph (2) shall only </p>
<p style="position:absolute;top:348px;left:77px;white-space:nowrap" class="ft302">apply, unless otherwise agreed between the <br/>competent authorities, where the claim may </p>
<p style="position:absolute;top:388px;left:77px;white-space:nowrap" class="ft300">no longer be contested. </p>
<p style="position:absolute;top:427px;left:93px;white-space:nowrap" class="ft300">(4) The obligation to provide assistance in </p>
<p style="position:absolute;top:447px;left:77px;white-space:nowrap" class="ft300">the recovery of tax claims concerning a de�</p>
<p style="position:absolute;top:466px;left:77px;white-space:nowrap" class="ft300">ceased person or his estate is limited to the </p>
<p style="position:absolute;top:485px;left:77px;white-space:nowrap" class="ft300">value of the estate or the property acquired </p>
<p style="position:absolute;top:505px;left:77px;white-space:nowrap" class="ft300">by each beneficiaiy of the estate, according to </p>
<p style="position:absolute;top:525px;left:77px;white-space:nowrap" class="ft300">whether the claim is to be recovered from the </p>
<p style="position:absolute;top:544px;left:76px;white-space:nowrap" class="ft300">estate or from the beneficiaries thereof. </p>
<p style="position:absolute;top:604px;left:93px;white-space:nowrap" class="ft300">(5) The requested State shall not be </p>
<p style="position:absolute;top:623px;left:77px;white-space:nowrap" class="ft300">obliged to accede to the request: </p>
<p style="position:absolute;top:643px;left:93px;white-space:nowrap" class="ft300">(a) if the applicant State has not pursued </p>
<p style="position:absolute;top:662px;left:77px;white-space:nowrap" class="ft300">all means available in its own territory, ex�</p>
<p style="position:absolute;top:682px;left:77px;white-space:nowrap" class="ft300">cept where recourse to such means would </p>
<p style="position:absolute;top:701px;left:78px;white-space:nowrap" class="ft300">give rise to disproportionate difficulty; </p>
<p style="position:absolute;top:741px;left:94px;white-space:nowrap" class="ft300">(b) if and insofar as it considers the tax </p>
<p style="position:absolute;top:760px;left:78px;white-space:nowrap" class="ft300">claim to be contrary to the provisions of this </p>
<p style="position:absolute;top:780px;left:78px;white-space:nowrap" class="ft300">Convention or of any other convention to </p>
<p style="position:absolute;top:799px;left:78px;white-space:nowrap" class="ft300">which both of the Contracting States are par�</p>
<p style="position:absolute;top:819px;left:78px;white-space:nowrap" class="ft300">ties. </p>
<p style="position:absolute;top:839px;left:95px;white-space:nowrap" class="ft300">(6) The request for administrative assis�</p>
<p style="position:absolute;top:858px;left:79px;white-space:nowrap" class="ft300">tance in the recovery of a tax claim shall be </p>
<p style="position:absolute;top:877px;left:79px;white-space:nowrap" class="ft300">accompanied by; </p>
<p style="position:absolute;top:897px;left:95px;white-space:nowrap" class="ft300">(a) a declaration that the tax claim con�</p>
<p style="position:absolute;top:917px;left:79px;white-space:nowrap" class="ft300">cerns a tax covered by the Convention and </p>
<p style="position:absolute;top:936px;left:80px;white-space:nowrap" class="ft300">that the conditions of paragraph (3) are met; </p>
<p style="position:absolute;top:956px;left:96px;white-space:nowrap" class="ft300">(b) an official copy of t he instrument per�</p>
<p style="position:absolute;top:975px;left:80px;white-space:nowrap" class="ft300">mitting enforcement in the applicant State; </p>
<p style="position:absolute;top:994px;left:96px;white-space:nowrap" class="ft300">(c) any other document required for re�</p>
<p style="position:absolute;top:1013px;left:80px;white-space:nowrap" class="ft300">covery; </p>
<p style="position:absolute;top:1033px;left:96px;white-space:nowrap" class="ft300">(d) where appropriate, a certified copy </p>
<p style="position:absolute;top:1052px;left:80px;white-space:nowrap" class="ft300">confirming any related decision emanating </p>
<p style="position:absolute;top:1072px;left:80px;white-space:nowrap" class="ft300">from an administrative body or a public </p>
<p style="position:absolute;top:1091px;left:80px;white-space:nowrap" class="ft300">court. </p>
<p style="position:absolute;top:112px;left:456px;white-space:nowrap" class="ft300">anmodade staten �r inte slcyldig att vidta n�g�</p>
<p style="position:absolute;top:132px;left:456px;white-space:nowrap" class="ft300">ra exekutiva �tg�rder som inte finns att tillg� </p>
<p style="position:absolute;top:151px;left:455px;white-space:nowrap" class="ft300">enligt den ans�kande statens lagstiftning. </p>
<p style="position:absolute;top:171px;left:471px;white-space:nowrap" class="ft300">3. Best�mmelserna i pu nkt 2 g�ller endast </p>
<p style="position:absolute;top:191px;left:454px;white-space:nowrap" class="ft300">s�dan skattefordran betr�ffande vilken det </p>
<p style="position:absolute;top:210px;left:455px;white-space:nowrap" class="ft300">finns en i den ans�kande staten giltig verk�</p>
<p style="position:absolute;top:229px;left:453px;white-space:nowrap" class="ft300">st�llighetstitel och, s�vida inte de beh�riga </p>
<p style="position:absolute;top:249px;left:454px;white-space:nowrap" class="ft300">myndigheterna kommit �verens om annat, </p>
<p style="position:absolute;top:269px;left:453px;white-space:nowrap" class="ft300">som inte �r tvistig. </p>
<p style="position:absolute;top:289px;left:470px;white-space:nowrap" class="ft300">Om emellertid fordran uppkommit p� </p>
<p style="position:absolute;top:308px;left:453px;white-space:nowrap" class="ft300">grund av skattskyldighet for tid under vilken </p>
<p style="position:absolute;top:328px;left:453px;white-space:nowrap" class="ft300">en person varit inskr�nkt skattskyldig i den </p>
<p style="position:absolute;top:348px;left:453px;white-space:nowrap" class="ft300">ans�kande staten skall punkt 2 endast till�m�</p>
<p style="position:absolute;top:367px;left:453px;white-space:nowrap" class="ft300">pas, s�vida inte de beh�riga myndigheterna </p>
<p style="position:absolute;top:387px;left:453px;white-space:nowrap" class="ft300">kommit �verens om annat, om fordran inte </p>
<p style="position:absolute;top:407px;left:453px;white-space:nowrap" class="ft300">l�ngre kan �verklagas. </p>
<p style="position:absolute;top:426px;left:469px;white-space:nowrap" class="ft300">4. Skyldigheten att ge handr�ckning vid </p>
<p style="position:absolute;top:446px;left:453px;white-space:nowrap" class="ft300">indrivning av skattefordran som avser avli�</p>
<p style="position:absolute;top:466px;left:453px;white-space:nowrap" class="ft300">den person eller dennes d�dsbo �r begr�nsad </p>
<p style="position:absolute;top:485px;left:453px;white-space:nowrap" class="ft300">till d�dsboets v�rde respektive v�rdet av </p>
<p style="position:absolute;top:505px;left:453px;white-space:nowrap" class="ft300">d�dsbodel�gares andel i d�dsboet och v�rdet </p>
<p style="position:absolute;top:525px;left:453px;white-space:nowrap" class="ft300">av till d�dsbodel�gare utskiftad egendom, </p>
<p style="position:absolute;top:544px;left:453px;white-space:nowrap" class="ft300">beroende p� om indrivningen av fordran </p>
<p style="position:absolute;top:564px;left:452px;white-space:nowrap" class="ft300">skall riktas mot d�dsboet eller mot dess del�</p>
<p style="position:absolute;top:583px;left:452px;white-space:nowrap" class="ft300">�gare. </p>
<p style="position:absolute;top:603px;left:469px;white-space:nowrap" class="ft300">5. Den anmodade staten �r inte skyldig att </p>
<p style="position:absolute;top:623px;left:452px;white-space:nowrap" class="ft300">efterkomma en framst�llning: </p>
<p style="position:absolute;top:642px;left:469px;white-space:nowrap" class="ft300">a) om den ans�kande staten inte pr�vat </p>
<p style="position:absolute;top:662px;left:453px;white-space:nowrap" class="ft300">alla de m�jligheter som st�r till dess f�rfo�</p>
<p style="position:absolute;top:682px;left:452px;white-space:nowrap" class="ft300">gande inom dess territorium, utom i de fall </p>
<p style="position:absolute;top:701px;left:453px;white-space:nowrap" class="ft300">d� vidtagandet av s�dana �tg�rder skulle </p>
<p style="position:absolute;top:721px;left:453px;white-space:nowrap" class="ft300">medf�ra oproportionerligt stora sv�righeter, </p>
<p style="position:absolute;top:741px;left:470px;white-space:nowrap" class="ft300">b) om och i den m�n den anser att skatte�</p>
<p style="position:absolute;top:760px;left:453px;white-space:nowrap" class="ft300">fordran strider mot best�mmelserna i detta </p>
<p style="position:absolute;top:780px;left:453px;white-space:nowrap" class="ft300">avtal eller n�got annat avtal i vilket b�da de </p>
<p style="position:absolute;top:799px;left:453px;white-space:nowrap" class="ft300">avtalsslutande staterna �r parter. </p>
<p style="position:absolute;top:839px;left:469px;white-space:nowrap" class="ft300">6. Till framst�llning om handr�ckning f�r </p>
<p style="position:absolute;top:858px;left:453px;white-space:nowrap" class="ft300">indrivning av en skattefordran skall fogas: </p>
<p style="position:absolute;top:898px;left:469px;white-space:nowrap" class="ft300">a) en f�rs�kran att skattefordran g�ller </p>
<p style="position:absolute;top:917px;left:453px;white-space:nowrap" class="ft300">skatt som omfattas av avtalet och att vill�</p>
<p style="position:absolute;top:937px;left:453px;white-space:nowrap" class="ft300">koren i punkt 3 �r uppfyllda, </p>
<p style="position:absolute;top:956px;left:470px;white-space:nowrap" class="ft300">b) en officiell kopia av den i den ans��</p>
<p style="position:absolute;top:975px;left:453px;white-space:nowrap" class="ft300">kande staten giltiga verkst�llighetstiteln, </p>
<p style="position:absolute;top:995px;left:469px;white-space:nowrap" class="ft300">c) de �vriga handlingar som beh�vs f�r </p>
<p style="position:absolute;top:1014px;left:454px;white-space:nowrap" class="ft300">indrivning, </p>
<p style="position:absolute;top:1034px;left:470px;white-space:nowrap" class="ft300">d) vid behov, en bevittnad kopia till be�</p>
<p style="position:absolute;top:1053px;left:454px;white-space:nowrap" class="ft300">kr�ftande av vaije besl�ktat beslut som h�r�</p>
<p style="position:absolute;top:1073px;left:454px;white-space:nowrap" class="ft300">r�r fr�n ett administrativt organ eller en </p>
<p style="position:absolute;top:1091px;left:454px;white-space:nowrap" class="ft300">domstol. </p>
<p style="position:absolute;top:1122px;left:81px;white-space:nowrap" class="ft300">46 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft301">�</p>
</div>
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<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:55px;left:675px;white-space:nowrap" class="ft310">SFS 1992:17 </p>
<p style="position:absolute;top:961px;left:3px;white-space:nowrap" class="ft311"><b>ar </b></p>
<p style="position:absolute;top:97px;left:94px;white-space:nowrap" class="ft310">(7) The applicant State shall indicate the </p>
<p style="position:absolute;top:117px;left:79px;white-space:nowrap" class="ft310">amounts of the tax claim to be recovered in </p>
<p style="position:absolute;top:136px;left:79px;white-space:nowrap" class="ft310">both the currency of the applicant State and </p>
<p style="position:absolute;top:156px;left:78px;white-space:nowrap" class="ft310">the currency of the requested State. The rate </p>
<p style="position:absolute;top:176px;left:78px;white-space:nowrap" class="ft310">of exchange to be used for the purpose of the </p>
<p style="position:absolute;top:196px;left:79px;white-space:nowrap" class="ft310">preceding sentence is the last selling price </p>
<p style="position:absolute;top:215px;left:78px;white-space:nowrap" class="ft310">settled on the most representative exchange </p>
<p style="position:absolute;top:235px;left:79px;white-space:nowrap" class="ft310">market or markets of the applicant State. </p>
<p style="position:absolute;top:255px;left:78px;white-space:nowrap" class="ft310">Each amount recovered by the requested </p>
<p style="position:absolute;top:275px;left:78px;white-space:nowrap" class="ft310">State shall be transferred to the applicant </p>
<p style="position:absolute;top:295px;left:78px;white-space:nowrap" class="ft310">State in the currency of the requested State. </p>
<p style="position:absolute;top:314px;left:78px;white-space:nowrap" class="ft310">The transfer shall be carried out within a </p>
<p style="position:absolute;top:334px;left:79px;white-space:nowrap" class="ft310">period of a month from the date of the recov�</p>
<p style="position:absolute;top:355px;left:78px;white-space:nowrap" class="ft310">ery. </p>
<p style="position:absolute;top:373px;left:95px;white-space:nowrap" class="ft310">(8) At the request of the applicant State, </p>
<p style="position:absolute;top:393px;left:80px;white-space:nowrap" class="ft310">the requested State shall, with a view to the </p>
<p style="position:absolute;top:413px;left:81px;white-space:nowrap" class="ft310">recovery of an am ount of tax, take measures </p>
<p style="position:absolute;top:433px;left:80px;white-space:nowrap" class="ft310">of conservancy even if the claim is contested </p>
<p style="position:absolute;top:452px;left:80px;white-space:nowrap" class="ft310">or is not yet the subject of an instrument </p>
<p style="position:absolute;top:472px;left:81px;white-space:nowrap" class="ft310">permitting enforcement, in so far as such is </p>
<p style="position:absolute;top:492px;left:80px;white-space:nowrap" class="ft310">permitted by the laws and administrative </p>
<p style="position:absolute;top:511px;left:80px;white-space:nowrap" class="ft310">practice of the requested State. </p>
<p style="position:absolute;top:531px;left:95px;white-space:nowrap" class="ft310">(9) The instrument permitting enforce�</p>
<p style="position:absolute;top:551px;left:80px;white-space:nowrap" class="ft310">ment in the applicant State shall, where ap�</p>
<p style="position:absolute;top:570px;left:80px;white-space:nowrap" class="ft310">propriate and in accordance with the provi�</p>
<p style="position:absolute;top:590px;left:80px;white-space:nowrap" class="ft310">sions in force in the requested State, be ac�</p>
<p style="position:absolute;top:610px;left:80px;white-space:nowrap" class="ft310">cepted, recognised, supplemented or re�</p>
<p style="position:absolute;top:630px;left:80px;white-space:nowrap" class="ft310">placed as soon as possible after the date of the </p>
<p style="position:absolute;top:650px;left:80px;white-space:nowrap" class="ft310">receipt of the request for assistance by an </p>
<p style="position:absolute;top:669px;left:80px;white-space:nowrap" class="ft310">instrument permitting enforcement in the re�</p>
<p style="position:absolute;top:689px;left:79px;white-space:nowrap" class="ft310">quested State. </p>
<p style="position:absolute;top:709px;left:95px;white-space:nowrap" class="ft310">(10) Questions concerning any period be�</p>
<p style="position:absolute;top:729px;left:79px;white-space:nowrap" class="ft310">yond which a tax claim cannot be enforced </p>
<p style="position:absolute;top:748px;left:79px;white-space:nowrap" class="ft310">shall be governed by th e law of the applicant </p>
<p style="position:absolute;top:768px;left:79px;white-space:nowrap" class="ft310">State. The request for assistance in the recov�</p>
<p style="position:absolute;top:788px;left:79px;white-space:nowrap" class="ft310">ery shall give particulars concerning that pe�</p>
<p style="position:absolute;top:807px;left:79px;white-space:nowrap" class="ft310">riod. </p>
<p style="position:absolute;top:827px;left:95px;white-space:nowrap" class="ft310">(11) Acts of recovery carried out by the </p>
<p style="position:absolute;top:847px;left:80px;white-space:nowrap" class="ft310">requested State in pursuance of a request for </p>
<p style="position:absolute;top:867px;left:79px;white-space:nowrap" class="ft310">assistance, which, according to the laws of </p>
<p style="position:absolute;top:886px;left:80px;white-space:nowrap" class="ft310">that State, would have the e|Fect of suspend�</p>
<p style="position:absolute;top:906px;left:79px;white-space:nowrap" class="ft310">ing or in terrupting the period mentioned in </p>
<p style="position:absolute;top:926px;left:80px;white-space:nowrap" class="ft310">paragraph (10), shall also have this effect un�</p>
<p style="position:absolute;top:946px;left:79px;white-space:nowrap" class="ft310">der the laws of the applicant State. The re�</p>
<p style="position:absolute;top:965px;left:79px;white-space:nowrap" class="ft310">quested State shall inform the applicant State </p>
<p style="position:absolute;top:984px;left:79px;white-space:nowrap" class="ft310">about such acts. </p>
<p style="position:absolute;top:1005px;left:95px;white-space:nowrap" class="ft310">(12) The requested State may allow defer�</p>
<p style="position:absolute;top:1024px;left:80px;white-space:nowrap" class="ft310">ral of payment or payment by installments, if </p>
<p style="position:absolute;top:1044px;left:79px;white-space:nowrap" class="ft310">its laws or administrative practice permit it </p>
<p style="position:absolute;top:1064px;left:80px;white-space:nowrap" class="ft310">to do so in similar circumstances; but it shall </p>
<p style="position:absolute;top:96px;left:471px;white-space:nowrap" class="ft310">7. Den ans�kande staten skall ange storle�</p>
<p style="position:absolute;top:116px;left:455px;white-space:nowrap" class="ft310">ken p� den skattefordran som skall d rivas in </p>
<p style="position:absolute;top:136px;left:454px;white-space:nowrap" class="ft310">s�v�l i den ans�kande som i den anmodade </p>
<p style="position:absolute;top:156px;left:454px;white-space:nowrap" class="ft310">statens valuta. D�rvid skall den senast note�</p>
<p style="position:absolute;top:175px;left:455px;white-space:nowrap" class="ft310">rade s�ljkursen p� den mest representativa </p>
<p style="position:absolute;top:195px;left:455px;white-space:nowrap" class="ft310">valutamarknaden eller -marknaderna i den </p>
<p style="position:absolute;top:215px;left:454px;white-space:nowrap" class="ft310">ans�kande staten anv�ndas. Vaije belopp </p>
<p style="position:absolute;top:235px;left:454px;white-space:nowrap" class="ft310">som drivs in av den anmodade staten skall </p>
<p style="position:absolute;top:255px;left:454px;white-space:nowrap" class="ft310">�verf�ras till den ans�kande staten i den a n�</p>
<p style="position:absolute;top:274px;left:455px;white-space:nowrap" class="ft310">modade statens valuta. �verf�ringen skall </p>
<p style="position:absolute;top:294px;left:454px;white-space:nowrap" class="ft310">ske inom en m�nad efter det att indrivningen </p>
<p style="position:absolute;top:314px;left:454px;white-space:nowrap" class="ft310">�gt rum. </p>
<p style="position:absolute;top:373px;left:472px;white-space:nowrap" class="ft310">8. Efter framst�llning av den ans�kande </p>
<p style="position:absolute;top:393px;left:456px;white-space:nowrap" class="ft310">staten skall den anmodade staten, om och i </p>
<p style="position:absolute;top:413px;left:456px;white-space:nowrap" class="ft310">den m�n detta �r m�jligt enligt lagstiftning </p>
<p style="position:absolute;top:433px;left:456px;white-space:nowrap" class="ft310">och administrativ praxis i den anmodade </p>
<p style="position:absolute;top:453px;left:455px;white-space:nowrap" class="ft310">staten, vidta �tg�rder f�r att s�kerst�lla in�</p>
<p style="position:absolute;top:472px;left:456px;white-space:nowrap" class="ft310">drivning av skatt, �ven om skattefordran har </p>
<p style="position:absolute;top:492px;left:456px;white-space:nowrap" class="ft310">�verklagats eller om ingen verkst�llighetstitel </p>
<p style="position:absolute;top:511px;left:456px;white-space:nowrap" class="ft310">�nnu f�religger. </p>
<p style="position:absolute;top:532px;left:472px;white-space:nowrap" class="ft310">9. En verkst�Uighetstitel som �r giltig i den </p>
<p style="position:absolute;top:551px;left:455px;white-space:nowrap" class="ft310">ans�kande staten skall, vid behov och i en�</p>
<p style="position:absolute;top:571px;left:455px;white-space:nowrap" class="ft310">lighet med de best�mmelser som g�ller i den </p>
<p style="position:absolute;top:591px;left:455px;white-space:nowrap" class="ft310">anmodade staten, snarast m�jligt efter det att </p>
<p style="position:absolute;top:611px;left:455px;white-space:nowrap" class="ft310">framst�llningen har inkommit godk�nnas, er�</p>
<p style="position:absolute;top:631px;left:456px;white-space:nowrap" class="ft310">k�nnas, kompletteras eller ers�ttas med en </p>
<p style="position:absolute;top:650px;left:456px;white-space:nowrap" class="ft310">verkst�llighetstitel som �r giltig i den anmo�</p>
<p style="position:absolute;top:670px;left:455px;white-space:nowrap" class="ft310">dade staten. </p>
<p style="position:absolute;top:710px;left:471px;white-space:nowrap" class="ft310">10. I fr�gor som g�ller tidsfrist efter vilken </p>
<p style="position:absolute;top:730px;left:454px;white-space:nowrap" class="ft310">skattefordran inte kan verkst�llas skall den </p>
<p style="position:absolute;top:749px;left:454px;white-space:nowrap" class="ft310">ans�kande statens lagstiftning till�mpas. </p>
<p style="position:absolute;top:769px;left:455px;white-space:nowrap" class="ft310">Framst�llning om handr�ckning skall inne�</p>
<p style="position:absolute;top:789px;left:455px;white-space:nowrap" class="ft310">h�lla detaljerade uppgifter om s�dan tids�</p>
<p style="position:absolute;top:808px;left:454px;white-space:nowrap" class="ft310">frist. </p>
<p style="position:absolute;top:828px;left:471px;white-space:nowrap" class="ft310">11. Indrivnings�tg�rder, som vidtagits av </p>
<p style="position:absolute;top:848px;left:455px;white-space:nowrap" class="ft310">den anmodade staten efter framst�llning om </p>
<p style="position:absolute;top:867px;left:455px;white-space:nowrap" class="ft310">handr�ckning och som enligt lagstiftningen i </p>
<p style="position:absolute;top:887px;left:455px;white-space:nowrap" class="ft310">denna stat uppskjuter eller avbryter tidsfrist </p>
<p style="position:absolute;top:907px;left:454px;white-space:nowrap" class="ft310">som avses i punkt 10, skall ocks� ha denna </p>
<p style="position:absolute;top:927px;left:455px;white-space:nowrap" class="ft310">verkan vid till�mpningen av lagstiftningen i </p>
<p style="position:absolute;top:947px;left:454px;white-space:nowrap" class="ft310">den ans�kande staten. Den anmodade staten </p>
<p style="position:absolute;top:966px;left:454px;white-space:nowrap" class="ft313">skall underr�tta den ans�kande staten i de <br/>fall s�dana �tg�rder vidtas. </p>
<p style="position:absolute;top:1006px;left:471px;white-space:nowrap" class="ft310">12. Den anmodade staten f�r efter att f�rst </p>
<p style="position:absolute;top:1025px;left:454px;white-space:nowrap" class="ft310">ha underr�ttat den ans�kande staten d�rom, </p>
<p style="position:absolute;top:1045px;left:454px;white-space:nowrap" class="ft310">bevilja anst�nd med betalningen eller medge </p>
<p style="position:absolute;top:1065px;left:454px;white-space:nowrap" class="ft310">att denna sker genom delbetalningar, n�r </p>
<p style="position:absolute;top:1118px;left:766px;white-space:nowrap" class="ft311"><b>47 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft312">�</p>
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<p style="position:absolute;top:74px;left:76px;white-space:nowrap" class="ft320">SFS 1992:17 </p>
<p style="position:absolute;top:115px;left:78px;white-space:nowrap" class="ft320">first inform the applicant State. </p>
<p style="position:absolute;top:174px;left:94px;white-space:nowrap" class="ft320">(13) The competent authorities of the </p>
<p style="position:absolute;top:193px;left:77px;white-space:nowrap" class="ft320">Contracting States shall by common agree�</p>
<p style="position:absolute;top:213px;left:78px;white-space:nowrap" class="ft320">ment prescribe rules concerning minimum </p>
<p style="position:absolute;top:232px;left:77px;white-space:nowrap" class="ft320">amounts of tax claims subject to a request for </p>
<p style="position:absolute;top:252px;left:77px;white-space:nowrap" class="ft320">assistance. </p>
<p style="position:absolute;top:272px;left:93px;white-space:nowrap" class="ft320">(14) The Contracting States shall recipro�</p>
<p style="position:absolute;top:291px;left:76px;white-space:nowrap" class="ft320">cally waive any restitution of costs resulting </p>
<p style="position:absolute;top:310px;left:76px;white-space:nowrap" class="ft320">from the respective assistance and support </p>
<p style="position:absolute;top:330px;left:76px;white-space:nowrap" class="ft320">which they lend each other in applying this </p>
<p style="position:absolute;top:349px;left:76px;white-space:nowrap" class="ft320">Convention. The applicant State shall in any </p>
<p style="position:absolute;top:369px;left:76px;white-space:nowrap" class="ft320">event remain responsible towards the re�</p>
<p style="position:absolute;top:388px;left:75px;white-space:nowrap" class="ft320">quested State for the pecuniary consequences </p>
<p style="position:absolute;top:408px;left:75px;white-space:nowrap" class="ft320">of acts of recovery which have been found </p>
<p style="position:absolute;top:427px;left:76px;white-space:nowrap" class="ft320">unjustified in respect of the reality of the tax </p>
<p style="position:absolute;top:447px;left:75px;white-space:nowrap" class="ft320">claim concerned or of the validity of the in�</p>
<p style="position:absolute;top:467px;left:74px;white-space:nowrap" class="ft320">strument permitting enforcement in the ap�</p>
<p style="position:absolute;top:486px;left:75px;white-space:nowrap" class="ft320">plicant State. </p>
<p style="position:absolute;top:114px;left:451px;white-space:nowrap" class="ft320">detta �r till�tet under liknande omst�ndighe�</p>
<p style="position:absolute;top:133px;left:451px;white-space:nowrap" class="ft320">ter enligt lagstiftning eller administrativ </p>
<p style="position:absolute;top:153px;left:451px;white-space:nowrap" class="ft320">praxis i den anmodade staten. </p>
<p style="position:absolute;top:172px;left:467px;white-space:nowrap" class="ft320">13. De beh�riga myndigheterna i de av�</p>
<p style="position:absolute;top:192px;left:451px;white-space:nowrap" class="ft320">talsslutande staterna skall genom gemensam </p>
<p style="position:absolute;top:211px;left:450px;white-space:nowrap" class="ft320">�verenskommelse f�reskriva regler betr�f�</p>
<p style="position:absolute;top:231px;left:450px;white-space:nowrap" class="ft320">fande minsta belopp p� skattefordringar som </p>
<p style="position:absolute;top:251px;left:450px;white-space:nowrap" class="ft320">en framst�llning om handr�ckning f�r avse. </p>
<p style="position:absolute;top:270px;left:467px;white-space:nowrap" class="ft320">14. De avtalsslutande staterna skall �mse�</p>
<p style="position:absolute;top:290px;left:450px;white-space:nowrap" class="ft320">sidigt avst� fr�n vaije ers�ttning for kost�</p>
<p style="position:absolute;top:309px;left:451px;white-space:nowrap" class="ft320">nader som uppkommit vid handr�ckning och </p>
<p style="position:absolute;top:329px;left:451px;white-space:nowrap" class="ft320">bist�nd som staterna l�mnat varandra vid </p>
<p style="position:absolute;top:349px;left:450px;white-space:nowrap" class="ft320">till�mpningen av detta avtal. Den ans�kande </p>
<p style="position:absolute;top:368px;left:450px;white-space:nowrap" class="ft320">staten skall i alla h�ndelser f�rbli ansvarig i </p>
<p style="position:absolute;top:388px;left:450px;white-space:nowrap" class="ft320">forh�llande till den anmodade staten i fr�ga </p>
<p style="position:absolute;top:408px;left:450px;white-space:nowrap" class="ft320">om de ekonomiska konsekvenserna av in�</p>
<p style="position:absolute;top:427px;left:450px;white-space:nowrap" class="ft320">drivnings�tg�rder vilka befunnits vara obefo�</p>
<p style="position:absolute;top:447px;left:450px;white-space:nowrap" class="ft320">gade med h�nsyn till den verkliga skattefor�</p>
<p style="position:absolute;top:466px;left:450px;white-space:nowrap" class="ft320">drans storlek eller verkst�llighetstitelns gil�</p>
<p style="position:absolute;top:486px;left:450px;white-space:nowrap" class="ft320">tighet i den an s�kande staten. </p>
<p style="position:absolute;top:538px;left:76px;white-space:nowrap" class="ft324">Artide 30 <br/><i>Diplomatic agents and consular officers </i></p>
<p style="position:absolute;top:604px;left:92px;white-space:nowrap" class="ft320">(1) Nothing in this Convention shall affect </p>
<p style="position:absolute;top:624px;left:75px;white-space:nowrap" class="ft320">the fiscal privileges of diplomatic agents or </p>
<p style="position:absolute;top:643px;left:76px;white-space:nowrap" class="ft320">consular officers under the general rules of </p>
<p style="position:absolute;top:663px;left:76px;white-space:nowrap" class="ft320">international law or under the provisions of </p>
<p style="position:absolute;top:682px;left:76px;white-space:nowrap" class="ft320">special agreements. </p>
<p style="position:absolute;top:722px;left:92px;white-space:nowrap" class="ft320">(2) For the purposes of the Convention an </p>
<p style="position:absolute;top:741px;left:77px;white-space:nowrap" class="ft320">individual, who is a member of a diplomatic </p>
<p style="position:absolute;top:760px;left:76px;white-space:nowrap" class="ft320">or consular mission of a Contracting State in </p>
<p style="position:absolute;top:780px;left:77px;white-space:nowrap" class="ft320">the other Contracting State or in a third State </p>
<p style="position:absolute;top:800px;left:77px;white-space:nowrap" class="ft320">and who is a national of the sending State, </p>
<p style="position:absolute;top:819px;left:77px;white-space:nowrap" class="ft320">shall be deemed t o be a resident of the send�</p>
<p style="position:absolute;top:839px;left:77px;white-space:nowrap" class="ft320">ing State if he is submitted therein to the </p>
<p style="position:absolute;top:858px;left:77px;white-space:nowrap" class="ft320">same obligations in respect of taxes on in�</p>
<p style="position:absolute;top:877px;left:77px;white-space:nowrap" class="ft320">come and on capital as are residents of that </p>
<p style="position:absolute;top:897px;left:77px;white-space:nowrap" class="ft320">State. </p>
<p style="position:absolute;top:916px;left:94px;white-space:nowrap" class="ft320">(3) The Convention shall not apply to in�</p>
<p style="position:absolute;top:936px;left:78px;white-space:nowrap" class="ft320">ternational organisations, organs and offi�</p>
<p style="position:absolute;top:955px;left:78px;white-space:nowrap" class="ft320">cials thereof and members of a diplomatic or </p>
<p style="position:absolute;top:975px;left:78px;white-space:nowrap" class="ft320">consular mission of a third State, being pre�</p>
<p style="position:absolute;top:994px;left:78px;white-space:nowrap" class="ft320">sent in a Contracting State, if they are not </p>
<p style="position:absolute;top:1013px;left:78px;white-space:nowrap" class="ft320">subjected therein to the same obligations in </p>
<p style="position:absolute;top:1033px;left:80px;white-space:nowrap" class="ft320">respect of taxes on income or on capital as </p>
<p style="position:absolute;top:1052px;left:79px;white-space:nowrap" class="ft320">are residents of that State. </p>
<p style="position:absolute;top:537px;left:451px;white-space:nowrap" class="ft320">Artikel 30 </p>
<p style="position:absolute;top:560px;left:451px;white-space:nowrap" class="ft321"><i>Diplomatiska f�retr�dare </i></p>
<p style="position:absolute;top:560px;left:664px;white-space:nowrap" class="ft321"><i>och konsul�ra </i></p>
<p style="position:absolute;top:580px;left:451px;white-space:nowrap" class="ft321"><i>tj�nstem�n </i></p>
<p style="position:absolute;top:604px;left:467px;white-space:nowrap" class="ft320">1. Best�mmelserna i detta avtal ber�r inte </p>
<p style="position:absolute;top:623px;left:450px;white-space:nowrap" class="ft320">de privilegier vid beskattningen som enligt </p>
<p style="position:absolute;top:643px;left:450px;white-space:nowrap" class="ft320">folkr�ttens allm�nna regler eller best�m�</p>
<p style="position:absolute;top:663px;left:451px;white-space:nowrap" class="ft320">melser i s�rskilda �verenskommelser tillkom�</p>
<p style="position:absolute;top:682px;left:451px;white-space:nowrap" class="ft320">mer diplomatiska f�retr�dare eller konsul�ra </p>
<p style="position:absolute;top:702px;left:451px;white-space:nowrap" class="ft320">tj�nstem�n. </p>
<p style="position:absolute;top:721px;left:467px;white-space:nowrap" class="ft320">2. Vid till�mpningen av avtalet skall en </p>
<p style="position:absolute;top:741px;left:450px;white-space:nowrap" class="ft320">fysisk person som �r medlem av en avtalsslu�</p>
<p style="position:absolute;top:760px;left:450px;white-space:nowrap" class="ft320">tande stats diplomatiska beskickning eller </p>
<p style="position:absolute;top:780px;left:451px;white-space:nowrap" class="ft320">konsulat, vilken �r bel�gen i den andra av�</p>
<p style="position:absolute;top:799px;left:450px;white-space:nowrap" class="ft320">talsslutande staten eller i en tredje stat, och </p>
<p style="position:absolute;top:819px;left:450px;white-space:nowrap" class="ft320">som �r medborgare i den s�ndande staten, </p>
<p style="position:absolute;top:839px;left:450px;white-space:nowrap" class="ft320">anses ha hemvist i den s�ndande staten, om </p>
<p style="position:absolute;top:858px;left:451px;white-space:nowrap" class="ft320">han d�r �r underkastad samma skyldigheter i </p>
<p style="position:absolute;top:878px;left:450px;white-space:nowrap" class="ft320">fr�ga om skatter p� inkomst och p� f�rm��</p>
<p style="position:absolute;top:897px;left:450px;white-space:nowrap" class="ft320">genhet som person med hemvist i denna stat. </p>
<p style="position:absolute;top:917px;left:467px;white-space:nowrap" class="ft320">3. Avtalet till�mpas inte p� internationell </p>
<p style="position:absolute;top:936px;left:450px;white-space:nowrap" class="ft320">organisation, dess organ eller tj�nstem�n och </p>
<p style="position:absolute;top:956px;left:451px;white-space:nowrap" class="ft320">inte heller p� person, som �r medlem av en </p>
<p style="position:absolute;top:975px;left:451px;white-space:nowrap" class="ft320">tredje stats diplomatiska beskickning eller </p>
<p style="position:absolute;top:995px;left:451px;white-space:nowrap" class="ft320">konsulat, och som befinner sig i en avtalsslu�</p>
<p style="position:absolute;top:1014px;left:451px;white-space:nowrap" class="ft320">tande stat om de inte d�r �r underkastade </p>
<p style="position:absolute;top:1034px;left:451px;white-space:nowrap" class="ft320">samma slcyldigheter vad avser skatter p� in�</p>
<p style="position:absolute;top:1053px;left:451px;white-space:nowrap" class="ft320">komst och p� f�rm�genhet som person med </p>
<p style="position:absolute;top:1072px;left:452px;white-space:nowrap" class="ft320">hemvist i denna stat. </p>
<p style="position:absolute;top:1125px;left:81px;white-space:nowrap" class="ft322"><b>48 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft323">�</p>
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<p style="position:absolute;top:56px;left:672px;white-space:nowrap" class="ft330">SFS 1992:17 </p>
<p style="position:absolute;top:111px;left:21px;white-space:nowrap" class="ft331">HiiS </p>
<p style="position:absolute;top:311px;left:0px;white-space:nowrap" class="ft331">HhlTi:.!:!, </p>
<p style="position:absolute;top:100px;left:78px;white-space:nowrap" class="ft335">Artide 31 <br/><i>Territorial extension </i></p>
<p style="position:absolute;top:145px;left:93px;white-space:nowrap" class="ft330">(1) This Convention may be extended, ei�</p>
<p style="position:absolute;top:165px;left:78px;white-space:nowrap" class="ft330">ther in its entirety or with any necessary </p>
<p style="position:absolute;top:185px;left:78px;white-space:nowrap" class="ft330">modifications, to either or both of the coun�</p>
<p style="position:absolute;top:205px;left:78px;white-space:nowrap" class="ft330">tries of Aruba or the Netherlands Antilles, if </p>
<p style="position:absolute;top:224px;left:78px;white-space:nowrap" class="ft330">the country concerned imposes taxes sub�</p>
<p style="position:absolute;top:244px;left:77px;white-space:nowrap" class="ft330">stantially similar in character to those to </p>
<p style="position:absolute;top:264px;left:78px;white-space:nowrap" class="ft330">which the Convention applies. Any such ex�</p>
<p style="position:absolute;top:283px;left:78px;white-space:nowrap" class="ft330">tension shall take effect from such date and </p>
<p style="position:absolute;top:303px;left:77px;white-space:nowrap" class="ft330">subject to such modifications and conditions, </p>
<p style="position:absolute;top:323px;left:78px;white-space:nowrap" class="ft330">including conditions as to termination, as </p>
<p style="position:absolute;top:343px;left:78px;white-space:nowrap" class="ft330">may be specified and agreed in notes to be </p>
<p style="position:absolute;top:363px;left:77px;white-space:nowrap" class="ft330">exchanged through diplomatic channels. </p>
<p style="position:absolute;top:382px;left:93px;white-space:nowrap" class="ft330">(2) Unless otherwise agreed the termina�</p>
<p style="position:absolute;top:402px;left:77px;white-space:nowrap" class="ft330">tion of the Convention shall not also termi�</p>
<p style="position:absolute;top:422px;left:78px;white-space:nowrap" class="ft330">nate any extension of the Convention to any </p>
<p style="position:absolute;top:442px;left:77px;white-space:nowrap" class="ft330">country to which it has been extended under </p>
<p style="position:absolute;top:462px;left:78px;white-space:nowrap" class="ft330">this Article. </p>
<p style="position:absolute;top:98px;left:454px;white-space:nowrap" class="ft330">Artikel 31 </p>
<p style="position:absolute;top:121px;left:454px;white-space:nowrap" class="ft332"><i>Territoriell utvidgning </i></p>
<p style="position:absolute;top:146px;left:470px;white-space:nowrap" class="ft330">1. Detta avtal kan antingen i sin helhet </p>
<p style="position:absolute;top:166px;left:453px;white-space:nowrap" class="ft330">eller med erforderliga �ndringar utvidgas till </p>
<p style="position:absolute;top:185px;left:453px;white-space:nowrap" class="ft330">en av eller b�da staterna Aruba och Neder�</p>
<p style="position:absolute;top:205px;left:453px;white-space:nowrap" class="ft330">l�ndska Antillerna, under f�ruts�ttning att </p>
<p style="position:absolute;top:225px;left:453px;white-space:nowrap" class="ft330">staten i fr�ga tar ut skatter av i huvudsak lik�</p>
<p style="position:absolute;top:245px;left:453px;white-space:nowrap" class="ft330">artat slag som de p� vilka avt alet till�mpas. </p>
<p style="position:absolute;top:264px;left:452px;white-space:nowrap" class="ft330">S�dan utvidgning g�ller fr�n den dag och </p>
<p style="position:absolute;top:284px;left:453px;white-space:nowrap" class="ft330">med de �ndringar och villkor, h�ri inbegripet </p>
<p style="position:absolute;top:304px;left:453px;white-space:nowrap" class="ft330">villkor om upph�rande, som anges och �ver�</p>
<p style="position:absolute;top:323px;left:453px;white-space:nowrap" class="ft330">enskommas i notv�xling p� diplomatisk v�g. </p>
<p style="position:absolute;top:383px;left:469px;white-space:nowrap" class="ft330">2. Om inte annat �verenskommits medf�r </p>
<p style="position:absolute;top:402px;left:453px;white-space:nowrap" class="ft330">en upps�gning av avtalet inte samtidigt en </p>
<p style="position:absolute;top:422px;left:454px;white-space:nowrap" class="ft330">upps�gning av s�dan utvidgning av avtalet </p>
<p style="position:absolute;top:442px;left:453px;white-space:nowrap" class="ft330">till att omfatta annan stat som skett med st�d </p>
<p style="position:absolute;top:461px;left:453px;white-space:nowrap" class="ft330">av denna artikel. </p>
<p style="position:absolute;top:1055px;left:23px;white-space:nowrap" class="ft333">ft-r/J' </p>
<p style="position:absolute;top:505px;left:78px;white-space:nowrap" class="ft332"><i>CHAPTER VIII </i></p>
<p style="position:absolute;top:529px;left:79px;white-space:nowrap" class="ft332"><i>FINAL PROVISIONS </i></p>
<p style="position:absolute;top:552px;left:80px;white-space:nowrap" class="ft332"><i>Artide 32 </i></p>
<p style="position:absolute;top:576px;left:78px;white-space:nowrap" class="ft332"><i>Entry into force </i></p>
<p style="position:absolute;top:600px;left:93px;white-space:nowrap" class="ft330">(1) The Convention shall enter into force </p>
<p style="position:absolute;top:619px;left:78px;white-space:nowrap" class="ft330">on the thirtieth day after the latter of the </p>
<p style="position:absolute;top:639px;left:78px;white-space:nowrap" class="ft330">dates on which the respective Governments </p>
<p style="position:absolute;top:659px;left:78px;white-space:nowrap" class="ft330">have notified each other in writing that the </p>
<p style="position:absolute;top:679px;left:77px;white-space:nowrap" class="ft330">formalities constitutionally required in their </p>
<p style="position:absolute;top:698px;left:78px;white-space:nowrap" class="ft330">respective States have been complied with, </p>
<p style="position:absolute;top:718px;left:77px;white-space:nowrap" class="ft330">and its provisions shall have effect for the </p>
<p style="position:absolute;top:738px;left:78px;white-space:nowrap" class="ft330">taxable years and periods beginning on or </p>
<p style="position:absolute;top:758px;left:77px;white-space:nowrap" class="ft330">after the first day of January in the calendar </p>
<p style="position:absolute;top:777px;left:78px;white-space:nowrap" class="ft330">year next following that in which the Con�</p>
<p style="position:absolute;top:797px;left:78px;white-space:nowrap" class="ft330">vention has entered into force. </p>
<p style="position:absolute;top:817px;left:93px;white-space:nowrap" class="ft330">(2) The Convention between the Kingdom </p>
<p style="position:absolute;top:837px;left:78px;white-space:nowrap" class="ft330">of Sweden and the Kingdom of the Nether�</p>
<p style="position:absolute;top:857px;left:78px;white-space:nowrap" class="ft330">lands for the avoidance of double taxation </p>
<p style="position:absolute;top:876px;left:78px;white-space:nowrap" class="ft330">and the establishment of rules for reciprocal </p>
<p style="position:absolute;top:896px;left:77px;white-space:nowrap" class="ft330">administrative assistance with respect to tax�</p>
<p style="position:absolute;top:916px;left:78px;white-space:nowrap" class="ft330">es on income and on capital, with Protocol, </p>
<p style="position:absolute;top:935px;left:77px;white-space:nowrap" class="ft330">signed at The Hague on 12 March 1968, shall </p>
<p style="position:absolute;top:955px;left:78px;white-space:nowrap" class="ft330">terminate upon the entry into force of this </p>
<p style="position:absolute;top:975px;left:77px;white-space:nowrap" class="ft330">Convention. However, the provisions of the </p>
<p style="position:absolute;top:995px;left:78px;white-space:nowrap" class="ft330">1968 Convention shall continue in effect un�</p>
<p style="position:absolute;top:1014px;left:78px;white-space:nowrap" class="ft330">til the provisions of this Convention, in ac�</p>
<p style="position:absolute;top:1034px;left:77px;white-space:nowrap" class="ft330">cordance with the provisions of paragraph (1) </p>
<p style="position:absolute;top:1054px;left:77px;white-space:nowrap" class="ft330">of this Article, shall have effect. </p>
<p style="position:absolute;top:505px;left:456px;white-space:nowrap" class="ft332"><i>KAPITEL VIII </i></p>
<p style="position:absolute;top:529px;left:455px;white-space:nowrap" class="ft332"><i>SLUTBEST�MMELSER </i></p>
<p style="position:absolute;top:552px;left:455px;white-space:nowrap" class="ft336"><i>Artikel 32 <br/>Ikrafttr�dande </i></p>
<p style="position:absolute;top:600px;left:471px;white-space:nowrap" class="ft330">1. Avtalet tr�der i kraft den trettionde da�</p>
<p style="position:absolute;top:619px;left:453px;white-space:nowrap" class="ft337">gen efter den senaste dagen d� respektive re�<br/>geringar skriftligen meddelat varandra att er�</p>
<p style="position:absolute;top:659px;left:454px;white-space:nowrap" class="ft330">forderliga konstitutionella �tg�rder vidtagits </p>
<p style="position:absolute;top:679px;left:454px;white-space:nowrap" class="ft330">i respektive stat och dess best�mmelser </p>
<p style="position:absolute;top:699px;left:454px;white-space:nowrap" class="ft330">till�mpas p� beskattnings�r eller beskatt�</p>
<p style="position:absolute;top:718px;left:454px;white-space:nowrap" class="ft330">ningsperioder som b�ljar den 1 januari �ret </p>
<p style="position:absolute;top:738px;left:453px;white-space:nowrap" class="ft330">n�rmast efter det kalender�r d� avtalet tr�der </p>
<p style="position:absolute;top:758px;left:454px;white-space:nowrap" class="ft330">i kraft eller senare. </p>
<p style="position:absolute;top:817px;left:469px;white-space:nowrap" class="ft330">2. Avtalet mellan Konungariket Sverige </p>
<p style="position:absolute;top:837px;left:453px;white-space:nowrap" class="ft330">och Konungariket Nederl�nderna f�r undvi�</p>
<p style="position:absolute;top:857px;left:453px;white-space:nowrap" class="ft330">kande av dubbelbeskattning och fastst�llande </p>
<p style="position:absolute;top:876px;left:453px;white-space:nowrap" class="ft330">av best�mmelser ang�ende �msesidig hand�</p>
<p style="position:absolute;top:896px;left:453px;white-space:nowrap" class="ft330">r�ckning betr�ffande skatter p� inkomst och </p>
<p style="position:absolute;top:916px;left:454px;white-space:nowrap" class="ft330">f�rm�genhet, med tillh�rande protokoll, un�</p>
<p style="position:absolute;top:936px;left:453px;white-space:nowrap" class="ft330">dertecknade i Haag den 12 mars 1968, skall </p>
<p style="position:absolute;top:956px;left:453px;white-space:nowrap" class="ft330">upph�ra att g�lla med ikrafttr�dandet av f��</p>
<p style="position:absolute;top:975px;left:453px;white-space:nowrap" class="ft330">revarande avtal. Best�mmelserna i 1968 �rs </p>
<p style="position:absolute;top:995px;left:453px;white-space:nowrap" class="ft330">avtal skall emellertid till�mpas intill dess be�</p>
<p style="position:absolute;top:1015px;left:452px;white-space:nowrap" class="ft330">st�mmelserna i f�revarande avtal, i enlighet </p>
<p style="position:absolute;top:1034px;left:453px;white-space:nowrap" class="ft337">med best�mmelserna i punkt 1 i denna arti�<br/>kel, blir till�mpliga. </p>
<p style="position:absolute;top:1114px;left:766px;white-space:nowrap" class="ft330">49 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft334">�</p>
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<p style="position:absolute;top:72px;left:80px;white-space:nowrap" class="ft340">SFS 1992:17 </p>
<p style="position:absolute;top:114px;left:83px;white-space:nowrap" class="ft341"><i>Artide 33 </i></p>
<p style="position:absolute;top:137px;left:83px;white-space:nowrap" class="ft341"><i>Termination </i></p>
<p style="position:absolute;top:160px;left:98px;white-space:nowrap" class="ft340">This Convention shall remain in force un�</p>
<p style="position:absolute;top:179px;left:82px;white-space:nowrap" class="ft340">til terminated by a C ontracting State. Either </p>
<p style="position:absolute;top:199px;left:82px;white-space:nowrap" class="ft340">Contracting State may terminate the Con�</p>
<p style="position:absolute;top:219px;left:83px;white-space:nowrap" class="ft340">vention, through diplomatic channels, by </p>
<p style="position:absolute;top:238px;left:82px;white-space:nowrap" class="ft340">giving written notice of termination at least </p>
<p style="position:absolute;top:258px;left:82px;white-space:nowrap" class="ft340">six months before the end of any calendar </p>
<p style="position:absolute;top:277px;left:82px;white-space:nowrap" class="ft340">year after the expiration of a period of five </p>
<p style="position:absolute;top:297px;left:82px;white-space:nowrap" class="ft340">years from the date of its entry into force. In </p>
<p style="position:absolute;top:316px;left:82px;white-space:nowrap" class="ft340">such event the Convention shall cease to </p>
<p style="position:absolute;top:336px;left:83px;white-space:nowrap" class="ft340">have effect for th e taxable years and periods </p>
<p style="position:absolute;top:355px;left:82px;white-space:nowrap" class="ft340">beginning on or after the first day of January </p>
<p style="position:absolute;top:375px;left:82px;white-space:nowrap" class="ft340">in the calendar year next following that in </p>
<p style="position:absolute;top:394px;left:82px;white-space:nowrap" class="ft340">which the Convention has been terminated. </p>
<p style="position:absolute;top:111px;left:457px;white-space:nowrap" class="ft341"><i>Artikel 33 </i></p>
<p style="position:absolute;top:134px;left:456px;white-space:nowrap" class="ft341"><i>Upph�rande </i></p>
<p style="position:absolute;top:157px;left:472px;white-space:nowrap" class="ft340">Detta avtal f�rblir i kra ft till dess det s�gs </p>
<p style="position:absolute;top:177px;left:456px;white-space:nowrap" class="ft340">upp av en avtalsslutande stat. Envar av de </p>
<p style="position:absolute;top:196px;left:455px;white-space:nowrap" class="ft340">avtalsslutande staterna kan p� diplomatisk </p>
<p style="position:absolute;top:216px;left:456px;white-space:nowrap" class="ft340">v�g skriftligen s�ga upp avtalet genom med�</p>
<p style="position:absolute;top:236px;left:455px;white-space:nowrap" class="ft340">delande h�rom minst sex m�nader f�re ut�</p>
<p style="position:absolute;top:255px;left:455px;white-space:nowrap" class="ft340">g�ngen av n�got kalender�r som f�ljer efter </p>
<p style="position:absolute;top:275px;left:455px;white-space:nowrap" class="ft340">en tidrymd av fem �r fr�n den dag d� avtalet </p>
<p style="position:absolute;top:294px;left:456px;white-space:nowrap" class="ft340">tr�tt i kraft. I h�nd else av s�dan upps�gning </p>
<p style="position:absolute;top:314px;left:456px;white-space:nowrap" class="ft340">upph�r avtalet att g�lla be tr�ffande beskatt�</p>
<p style="position:absolute;top:334px;left:456px;white-space:nowrap" class="ft340">nings�r eller beskattningsperioder som b�ljar </p>
<p style="position:absolute;top:353px;left:455px;white-space:nowrap" class="ft340">den 1 januari kalender�ret n�rmast efter det </p>
<p style="position:absolute;top:373px;left:455px;white-space:nowrap" class="ft340">�r d� avtalet har sagts upp eller senare. </p>
<p style="position:absolute;top:433px;left:82px;white-space:nowrap" class="ft340">IN WITNESS whereof the undersigned, be�</p>
<p style="position:absolute;top:453px;left:82px;white-space:nowrap" class="ft340">ing duly authorized thereto, have signed this </p>
<p style="position:absolute;top:472px;left:82px;white-space:nowrap" class="ft340">Convention. </p>
<p style="position:absolute;top:431px;left:455px;white-space:nowrap" class="ft340">Till bekr�ftelse h�rav har undertecknade, </p>
<p style="position:absolute;top:451px;left:456px;white-space:nowrap" class="ft344">d�rtill vederb�rligen bemyndigade, under�<br/>tecknat detta avtal. </p>
<p style="position:absolute;top:511px;left:82px;white-space:nowrap" class="ft340">DONE at Stockholm this 18th day of June </p>
<p style="position:absolute;top:531px;left:81px;white-space:nowrap" class="ft340">1991, in duplicate in the English language. </p>
<p style="position:absolute;top:570px;left:81px;white-space:nowrap" class="ft340">For the Government </p>
<p style="position:absolute;top:590px;left:81px;white-space:nowrap" class="ft340">of the </p>
<p style="position:absolute;top:609px;left:82px;white-space:nowrap" class="ft341"><i>Kingdom of Sweden </i></p>
<p style="position:absolute;top:652px;left:81px;white-space:nowrap" class="ft341"><i>Erik�sbrink </i></p>
<p style="position:absolute;top:569px;left:256px;white-space:nowrap" class="ft340">For the Government </p>
<p style="position:absolute;top:589px;left:256px;white-space:nowrap" class="ft340">of the </p>
<p style="position:absolute;top:608px;left:257px;white-space:nowrap" class="ft341"><i>Kingdom of the </i></p>
<p style="position:absolute;top:628px;left:257px;white-space:nowrap" class="ft341"><i>Netherlands </i></p>
<p style="position:absolute;top:652px;left:256px;white-space:nowrap" class="ft341"><i>Henri Everaars </i></p>
<p style="position:absolute;top:510px;left:454px;white-space:nowrap" class="ft340">Som skedde i Stockholm den 18 juni 1991 i </p>
<p style="position:absolute;top:529px;left:455px;white-space:nowrap" class="ft340">tv� exemplar p� engelska spr�ket. </p>
<p style="position:absolute;top:569px;left:455px;white-space:nowrap" class="ft340">F�r Konungariket </p>
<p style="position:absolute;top:588px;left:454px;white-space:nowrap" class="ft340">Sveriges regering: </p>
<p style="position:absolute;top:651px;left:455px;white-space:nowrap" class="ft341"><i>Erik�sbrink </i></p>
<p style="position:absolute;top:569px;left:631px;white-space:nowrap" class="ft340">F�r Konungariket </p>
<p style="position:absolute;top:588px;left:631px;white-space:nowrap" class="ft340">Nederl�ndernas </p>
<p style="position:absolute;top:608px;left:631px;white-space:nowrap" class="ft340">regering: </p>
<p style="position:absolute;top:651px;left:631px;white-space:nowrap" class="ft341"><i>Henri Everaars </i></p>
<p style="position:absolute;top:693px;left:82px;white-space:nowrap" class="ft341"><i>Protocol </i></p>
<p style="position:absolute;top:716px;left:98px;white-space:nowrap" class="ft340">At the moment of signing the Convention </p>
<p style="position:absolute;top:736px;left:81px;white-space:nowrap" class="ft340">for the avoidance of double taxation and the </p>
<p style="position:absolute;top:755px;left:82px;white-space:nowrap" class="ft340">prevention of fiscal evasion with respect to </p>
<p style="position:absolute;top:775px;left:81px;white-space:nowrap" class="ft340">taxes on income and on capital, this day con�</p>
<p style="position:absolute;top:794px;left:81px;white-space:nowrap" class="ft340">cluded between th e Kingdom of Sweden an d </p>
<p style="position:absolute;top:813px;left:81px;white-space:nowrap" class="ft340">the Kingdom of the Netherlands, the under�</p>
<p style="position:absolute;top:833px;left:80px;white-space:nowrap" class="ft340">signed have agreed that the following provi�</p>
<p style="position:absolute;top:853px;left:80px;white-space:nowrap" class="ft340">sions shall form an integral part of the Con�</p>
<p style="position:absolute;top:872px;left:81px;white-space:nowrap" class="ft340">vention. </p>
<p style="position:absolute;top:907px;left:82px;white-space:nowrap" class="ft341"><i>I. Ad Article 3, paragraph (1), sub-paragraph </i></p>
<p style="position:absolute;top:926px;left:80px;white-space:nowrap" class="ft341"><i>(b) </i></p>
<p style="position:absolute;top:950px;left:97px;white-space:nowrap" class="ft340">It is understood that the term "the Nether�</p>
<p style="position:absolute;top:970px;left:80px;white-space:nowrap" class="ft340">lands" shall include the exclusive economic </p>
<p style="position:absolute;top:989px;left:81px;white-space:nowrap" class="ft340">zone within which the Netherlands may exer�</p>
<p style="position:absolute;top:1009px;left:80px;white-space:nowrap" class="ft340">cise sovereign rights in accordance with in�</p>
<p style="position:absolute;top:1028px;left:81px;white-space:nowrap" class="ft340">ternational law, if the Netherlands, under </p>
<p style="position:absolute;top:1047px;left:81px;white-space:nowrap" class="ft340">Netherlands laws, will designate such a zone </p>
<p style="position:absolute;top:1066px;left:81px;white-space:nowrap" class="ft340">and will exercise taxation rights therein. </p>
<p style="position:absolute;top:693px;left:456px;white-space:nowrap" class="ft341"><i>Protokoll </i></p>
<p style="position:absolute;top:716px;left:471px;white-space:nowrap" class="ft340">Vid undertecknandet av avtalet f�r undvi�</p>
<p style="position:absolute;top:736px;left:455px;white-space:nowrap" class="ft340">kande av dubbelbeskattning och f�rhindran�</p>
<p style="position:absolute;top:755px;left:455px;white-space:nowrap" class="ft340">de av skatteflykt betr�ffande skatter p� in�</p>
<p style="position:absolute;top:775px;left:455px;white-space:nowrap" class="ft340">komst och p� f�rm�genhet, som denna d�g </p>
<p style="position:absolute;top:794px;left:455px;white-space:nowrap" class="ft340">ing�tts mellan Konungariket Sverige och </p>
<p style="position:absolute;top:814px;left:455px;white-space:nowrap" class="ft340">Konungariket Nederl�nderna, har under�</p>
<p style="position:absolute;top:834px;left:455px;white-space:nowrap" class="ft340">tecknade kommit �verens om att f�ljande </p>
<p style="position:absolute;top:853px;left:455px;white-space:nowrap" class="ft340">best�mmelser skall utg�ra en integrerad del </p>
<p style="position:absolute;top:872px;left:454px;white-space:nowrap" class="ft340">av avtalet. </p>
<p style="position:absolute;top:908px;left:456px;white-space:nowrap" class="ft341"><i>I. Till artikel 3 punkt 1 b) </i></p>
<p style="position:absolute;top:951px;left:471px;white-space:nowrap" class="ft340">Avtalet f�ruts�tter att uttrycket "Nederl�n�</p>
<p style="position:absolute;top:970px;left:455px;white-space:nowrap" class="ft340">derna" skall inkludera den exklusiva ekono�</p>
<p style="position:absolute;top:989px;left:455px;white-space:nowrap" class="ft340">miska zon inom vilken Nederl�nderna f�r </p>
<p style="position:absolute;top:1009px;left:455px;white-space:nowrap" class="ft340">ut�va suver�na r�ttigheter i enlighet med in�</p>
<p style="position:absolute;top:1028px;left:455px;white-space:nowrap" class="ft340">ternationell r�tt, om Nederl�nderna enligt </p>
<p style="position:absolute;top:1048px;left:455px;white-space:nowrap" class="ft340">nederl�ndsk lagstiftning designerar en s�dan </p>
<p style="position:absolute;top:1067px;left:455px;white-space:nowrap" class="ft340">zon och d�r ut�var sin beskattningsr�tt. </p>
<p style="position:absolute;top:1123px;left:81px;white-space:nowrap" class="ft342"><b>50 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft343">�</p>
</div>
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<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:52px;left:674px;white-space:nowrap" class="ft350">SFS 1992:17 </p>
<p style="position:absolute;top:1011px;left:5px;white-space:nowrap" class="ft351"><i>iaip^ </i></p>
<p style="position:absolute;top:94px;left:81px;white-space:nowrap" class="ft351"><i>II. Ad Artide 3, paragraph (1), sub-paragraph </i></p>
<p style="position:absolute;top:115px;left:80px;white-space:nowrap" class="ft351"><i>(g) </i></p>
<p style="position:absolute;top:137px;left:95px;white-space:nowrap" class="ft350">Transport of supplies or personnel between </p>
<p style="position:absolute;top:157px;left:80px;white-space:nowrap" class="ft350">a Contracting State and a location where ac�</p>
<p style="position:absolute;top:177px;left:80px;white-space:nowrap" class="ft350">tivities are carried on offshore in that State or </p>
<p style="position:absolute;top:196px;left:80px;white-space:nowrap" class="ft353">between such locations, shall be regarded as <br/>transport between places in that State. </p>
<p style="position:absolute;top:252px;left:82px;white-space:nowrap" class="ft351"><i>III. Ad Artide 4 </i></p>
<p style="position:absolute;top:275px;left:96px;white-space:nowrap" class="ft350">An individual living aboard a ship without </p>
<p style="position:absolute;top:295px;left:80px;white-space:nowrap" class="ft350">any real domicile in either of the Contracting </p>
<p style="position:absolute;top:314px;left:79px;white-space:nowrap" class="ft350">States shall be deemed to be a resident of the </p>
<p style="position:absolute;top:334px;left:80px;white-space:nowrap" class="ft353">Contracting State in which the ship has its <br/>home harbour. </p>
<p style="position:absolute;top:390px;left:81px;white-space:nowrap" class="ft351"><i>IV. Ad Articles 5, 6, 13 and 23 </i></p>
<p style="position:absolute;top:413px;left:95px;white-space:nowrap" class="ft350">It is understood that exploration and ex�</p>
<p style="position:absolute;top:433px;left:80px;white-space:nowrap" class="ft350">ploitation rights of the sea-bed and its subsoil </p>
<p style="position:absolute;top:453px;left:80px;white-space:nowrap" class="ft350">and their natural resources shall be regarded </p>
<p style="position:absolute;top:472px;left:79px;white-space:nowrap" class="ft350">as immovable property situated in the Con�</p>
<p style="position:absolute;top:492px;left:79px;white-space:nowrap" class="ft350">tracting State the sea-bed and subsoil of </p>
<p style="position:absolute;top:512px;left:80px;white-space:nowrap" class="ft350">which they are related to, and that these </p>
<p style="position:absolute;top:532px;left:80px;white-space:nowrap" class="ft350">rights shall be deemed to pertain to the prop�</p>
<p style="position:absolute;top:551px;left:79px;white-space:nowrap" class="ft350">erty of a permanent establishment in that </p>
<p style="position:absolute;top:571px;left:79px;white-space:nowrap" class="ft350">State. Furthermore, it is understood that the </p>
<p style="position:absolute;top:591px;left:79px;white-space:nowrap" class="ft350">aforementioned rights include rights to inter�</p>
<p style="position:absolute;top:610px;left:79px;white-space:nowrap" class="ft350">ests in, or to benefits of, assets to be pro�</p>
<p style="position:absolute;top:630px;left:79px;white-space:nowrap" class="ft350">duced by such exploration or exploitation. </p>
<p style="position:absolute;top:666px;left:77px;white-space:nowrap" class="ft351"><i>V. Ad Article 7 </i></p>
<p style="position:absolute;top:689px;left:95px;white-space:nowrap" class="ft350">In respect of paragraphs (1) and (2) of Ar�</p>
<p style="position:absolute;top:709px;left:79px;white-space:nowrap" class="ft350">ticle 7, where an enterprise of a Contracting </p>
<p style="position:absolute;top:729px;left:79px;white-space:nowrap" class="ft350">State sells goods or merchandise or carries on </p>
<p style="position:absolute;top:749px;left:79px;white-space:nowrap" class="ft350">business in the other Contracting State </p>
<p style="position:absolute;top:768px;left:79px;white-space:nowrap" class="ft350">through a permanent establishment situated </p>
<p style="position:absolute;top:788px;left:80px;white-space:nowrap" class="ft350">therein, the profits of that permanent estab�</p>
<p style="position:absolute;top:808px;left:79px;white-space:nowrap" class="ft350">lishment shall not be determined on the basis </p>
<p style="position:absolute;top:827px;left:79px;white-space:nowrap" class="ft350">of the total amount received by the enter�</p>
<p style="position:absolute;top:847px;left:80px;white-space:nowrap" class="ft350">prise, but shall be determined only on the </p>
<p style="position:absolute;top:867px;left:80px;white-space:nowrap" class="ft350">basis of th e remuneration which is attribut�</p>
<p style="position:absolute;top:886px;left:80px;white-space:nowrap" class="ft350">able to the actual activity of the permanent </p>
<p style="position:absolute;top:906px;left:80px;white-space:nowrap" class="ft350">establishment for such sales or business. Es�</p>
<p style="position:absolute;top:926px;left:80px;white-space:nowrap" class="ft350">pecially, in t he case of contracts for the sur�</p>
<p style="position:absolute;top:946px;left:80px;white-space:nowrap" class="ft350">vey, supply, installation or construction of </p>
<p style="position:absolute;top:965px;left:80px;white-space:nowrap" class="ft350">industrial, commercial or scientific equip�</p>
<p style="position:absolute;top:985px;left:80px;white-space:nowrap" class="ft350">ment or premises, or of public works, when </p>
<p style="position:absolute;top:1005px;left:80px;white-space:nowrap" class="ft350">the enterprise has a permanent establish�</p>
<p style="position:absolute;top:1024px;left:80px;white-space:nowrap" class="ft350">ment, the profits of such permanent estab�</p>
<p style="position:absolute;top:1044px;left:80px;white-space:nowrap" class="ft350">lishment shall not be determined on the basis </p>
<p style="position:absolute;top:1064px;left:80px;white-space:nowrap" class="ft350">of the total amount of the contract, but shall </p>
<p style="position:absolute;top:92px;left:457px;white-space:nowrap" class="ft351"><i>II. Till artikel 3 punkt 1 g) </i></p>
<p style="position:absolute;top:136px;left:472px;white-space:nowrap" class="ft350">Transport av utrustning eller personal mel�</p>
<p style="position:absolute;top:156px;left:455px;white-space:nowrap" class="ft350">lan en avtalsslutande stat och en plats d�r </p>
<p style="position:absolute;top:176px;left:456px;white-space:nowrap" class="ft350">verksamhet bedrivs utanf�r denna stats kust </p>
<p style="position:absolute;top:195px;left:455px;white-space:nowrap" class="ft350">eller mellan s�dana platser skall anses utg�ra </p>
<p style="position:absolute;top:215px;left:456px;white-space:nowrap" class="ft350">transporter mellan platser inom den staten. </p>
<p style="position:absolute;top:250px;left:457px;white-space:nowrap" class="ft351"><i>III. Till artikel 4 </i></p>
<p style="position:absolute;top:274px;left:472px;white-space:nowrap" class="ft350">En fysisk person som bor ombord p� ett </p>
<p style="position:absolute;top:294px;left:455px;white-space:nowrap" class="ft350">skepp utan att ha n�gon verklig bostad i n�</p>
<p style="position:absolute;top:314px;left:455px;white-space:nowrap" class="ft350">gon av de avtalsslutande staterna skall anses </p>
<p style="position:absolute;top:333px;left:456px;white-space:nowrap" class="ft350">ha hemvist i den avtalsslutande stat i vilken </p>
<p style="position:absolute;top:353px;left:455px;white-space:nowrap" class="ft350">skeppet har sin hemmahamn. </p>
<p style="position:absolute;top:389px;left:456px;white-space:nowrap" class="ft351"><i>IV. Till artiklarna 5. 6, 13 och 23 </i></p>
<p style="position:absolute;top:412px;left:471px;white-space:nowrap" class="ft350">Avtalet f�ruts�tter att r�ttigheter att ut�</p>
<p style="position:absolute;top:432px;left:455px;white-space:nowrap" class="ft350">forska och utnyttja havsbottnen, dess under�</p>
<p style="position:absolute;top:452px;left:455px;white-space:nowrap" class="ft353">lag och dessas naturtillg�ngar - inbegripet <br/>r�tten till andelar i eller f�rm�ner av tillg�ng�</p>
<p style="position:absolute;top:491px;left:455px;white-space:nowrap" class="ft350">ar som framkommer genom s�dant utfors�</p>
<p style="position:absolute;top:511px;left:455px;white-space:nowrap" class="ft350">kande och utnyttjande - skall anses som fast </p>
<p style="position:absolute;top:531px;left:455px;white-space:nowrap" class="ft350">egendom bel�gen i den avtalsslutande stat till </p>
<p style="position:absolute;top:551px;left:455px;white-space:nowrap" class="ft350">vilken havsbottnen och dess underlag h�r </p>
<p style="position:absolute;top:570px;left:455px;white-space:nowrap" class="ft353">samt anses utg�ra tillg�ngar i ett fast drift�<br/>st�lle i denna stat. </p>
<p style="position:absolute;top:665px;left:455px;white-space:nowrap" class="ft350">V. Till artikel 7 </p>
<p style="position:absolute;top:688px;left:471px;white-space:nowrap" class="ft350">Om ett f�retag med hemvist i en avtalsslu�</p>
<p style="position:absolute;top:708px;left:455px;white-space:nowrap" class="ft350">tande stat s�ljer varor eller bedriver r�relse i </p>
<p style="position:absolute;top:728px;left:455px;white-space:nowrap" class="ft350">den andra avtalsslutande staten fr�n d�r bel�</p>
<p style="position:absolute;top:748px;left:455px;white-space:nowrap" class="ft350">get fast driftst�lle g�ller betr�ffande artikel 7 </p>
<p style="position:absolute;top:768px;left:455px;white-space:nowrap" class="ft350">punkterna 1 och 2 att vinsten fr�n det fasta </p>
<p style="position:absolute;top:787px;left:455px;white-space:nowrap" class="ft350">driftst�llet inte skall best�mmas p� basis av </p>
<p style="position:absolute;top:807px;left:455px;white-space:nowrap" class="ft350">den totala summan som mottagits av f�reta�</p>
<p style="position:absolute;top:827px;left:455px;white-space:nowrap" class="ft350">get utan endast p� basis av den ers�ttning </p>
<p style="position:absolute;top:847px;left:455px;white-space:nowrap" class="ft350">som �r h�nf�rlig till det fasta driftst�llets fak�</p>
<p style="position:absolute;top:866px;left:455px;white-space:nowrap" class="ft350">tiska verksamhet avseende denna f�rs�ljning </p>
<p style="position:absolute;top:886px;left:455px;white-space:nowrap" class="ft350">eller r�relse. S�rskilt n�r det g�ller ko ntrakt </p>
<p style="position:absolute;top:906px;left:455px;white-space:nowrap" class="ft353">avseende unders�kning, anskaffning, instal�<br/>lation eller konstruktion av industriell, kom�</p>
<p style="position:absolute;top:945px;left:455px;white-space:nowrap" class="ft350">mersiell eller vetenskaplig utrustning eller an�</p>
<p style="position:absolute;top:965px;left:455px;white-space:nowrap" class="ft350">l�ggning, eller avseende offentliga arbeten </p>
<p style="position:absolute;top:985px;left:454px;white-space:nowrap" class="ft350">skall, n�r f�retaget har ett fast driftst�lle, </p>
<p style="position:absolute;top:1005px;left:455px;white-space:nowrap" class="ft350">vinsten i ett s�dant fast driftst�lle inte be�</p>
<p style="position:absolute;top:1024px;left:454px;white-space:nowrap" class="ft350">st�mmas p� basis av den totala kontrakts�</p>
<p style="position:absolute;top:1044px;left:454px;white-space:nowrap" class="ft350">summan utan endast p� basis av den del av </p>
<p style="position:absolute;top:1064px;left:455px;white-space:nowrap" class="ft350">kontraktet vilken faktiskt utf�rts av det fasta </p>
<p style="position:absolute;top:1111px;left:767px;white-space:nowrap" class="ft350">51 </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft352">�</p>
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<p style="position:absolute;top:69px;left:85px;white-space:nowrap" class="ft360">SFS 1992:17 </p>
<p style="position:absolute;top:111px;left:86px;white-space:nowrap" class="ft360">be determined only on the basis of t hat part </p>
<p style="position:absolute;top:130px;left:86px;white-space:nowrap" class="ft360">of the contract which is effectively carried out </p>
<p style="position:absolute;top:150px;left:86px;white-space:nowrap" class="ft360">by the permanent establishment in the Con�</p>
<p style="position:absolute;top:169px;left:86px;white-space:nowrap" class="ft360">tracting State where the permanent establish�</p>
<p style="position:absolute;top:189px;left:86px;white-space:nowrap" class="ft360">ment is situated. The profits related to that </p>
<p style="position:absolute;top:208px;left:86px;white-space:nowrap" class="ft360">part of the contract which is carried out by </p>
<p style="position:absolute;top:228px;left:86px;white-space:nowrap" class="ft360">the head office of the enterprise shall be tax�</p>
<p style="position:absolute;top:247px;left:85px;white-space:nowrap" class="ft360">able only in the Contracting State of which </p>
<p style="position:absolute;top:267px;left:86px;white-space:nowrap" class="ft360">the enterprise is a resident. </p>
<p style="position:absolute;top:302px;left:83px;white-space:nowrap" class="ft361"><i>VI. Ad Articles 10, II and 12 </i></p>
<p style="position:absolute;top:326px;left:101px;white-space:nowrap" class="ft360">Where tax has been levied at source in </p>
<p style="position:absolute;top:345px;left:85px;white-space:nowrap" class="ft360">excess of the amount of tax chargeable under </p>
<p style="position:absolute;top:365px;left:85px;white-space:nowrap" class="ft360">the provisions of Articles 10, 11 or 12, appli�</p>
<p style="position:absolute;top:384px;left:85px;white-space:nowrap" class="ft360">cations for the refund of the excess amount of </p>
<p style="position:absolute;top:404px;left:85px;white-space:nowrap" class="ft360">tax have to be lodged with the competent </p>
<p style="position:absolute;top:424px;left:85px;white-space:nowrap" class="ft360">authority of the Contracting State having le�</p>
<p style="position:absolute;top:443px;left:86px;white-space:nowrap" class="ft360">vied the tax, within a period of three years </p>
<p style="position:absolute;top:463px;left:85px;white-space:nowrap" class="ft360">after the expiration of the calendar year in </p>
<p style="position:absolute;top:482px;left:85px;white-space:nowrap" class="ft360">which the tax has been levied. </p>
<p style="position:absolute;top:517px;left:83px;white-space:nowrap" class="ft361"><i>VII. Ad Article 16 </i></p>
<p style="position:absolute;top:541px;left:101px;white-space:nowrap" class="ft360">It is understood that "bestuurder" or </p>
<p style="position:absolute;top:561px;left:84px;white-space:nowrap" class="ft360">"commissaris" of a Netherlands company </p>
<p style="position:absolute;top:580px;left:85px;white-space:nowrap" class="ft360">means persons, who are nominated as such </p>
<p style="position:absolute;top:600px;left:85px;white-space:nowrap" class="ft360">by the general meeting of shareholders or by </p>
<p style="position:absolute;top:619px;left:85px;white-space:nowrap" class="ft360">any other competent body of such company </p>
<p style="position:absolute;top:639px;left:85px;white-space:nowrap" class="ft360">and are charged with the general manage�</p>
<p style="position:absolute;top:659px;left:86px;white-space:nowrap" class="ft360">ment of the company and the supervision </p>
<p style="position:absolute;top:678px;left:85px;white-space:nowrap" class="ft360">thereof, respectively. </p>
<p style="position:absolute;top:714px;left:83px;white-space:nowrap" class="ft361"><i>VIII. Ad Article 20 </i></p>
<p style="position:absolute;top:737px;left:102px;white-space:nowrap" class="ft360">If the Contracting State of which a recipi�</p>
<p style="position:absolute;top:757px;left:85px;white-space:nowrap" class="ft360">ent referred to in paragraph (1) of Article 20 </p>
<p style="position:absolute;top:776px;left:86px;white-space:nowrap" class="ft360">is a resident, is unable under its laws to tax </p>
<p style="position:absolute;top:796px;left:86px;white-space:nowrap" class="ft360">the income concerned, the income shall be </p>
<p style="position:absolute;top:816px;left:86px;white-space:nowrap" class="ft360">taxable only in the Contracting State in </p>
<p style="position:absolute;top:835px;left:86px;white-space:nowrap" class="ft360">which the teaching or scientific research is </p>
<p style="position:absolute;top:854px;left:86px;white-space:nowrap" class="ft360">performed. </p>
<p style="position:absolute;top:889px;left:88px;white-space:nowrap" class="ft361"><i>IX. Ad Article 23 </i></p>
<p style="position:absolute;top:913px;left:102px;white-space:nowrap" class="ft360">This Article shall not apply unless there is a </p>
<p style="position:absolute;top:932px;left:87px;white-space:nowrap" class="ft360">general tax on capital in both Contracting </p>
<p style="position:absolute;top:951px;left:87px;white-space:nowrap" class="ft360">States. </p>
<p style="position:absolute;top:987px;left:91px;white-space:nowrap" class="ft361"><i>X. Ad Article 24 </i></p>
<p style="position:absolute;top:1010px;left:106px;white-space:nowrap" class="ft360">1. It is understood th at for the purposes of </p>
<p style="position:absolute;top:1029px;left:90px;white-space:nowrap" class="ft360">paragraph (1) sub-paragraph (d) of Article 24: </p>
<p style="position:absolute;top:1049px;left:105px;white-space:nowrap" class="ft360">(a) the mere fact that profits are not </p>
<p style="position:absolute;top:1068px;left:89px;white-space:nowrap" class="ft360">charged with corporate or income tax be�</p>
<p style="position:absolute;top:109px;left:461px;white-space:nowrap" class="ft360">driftst�llet i den avtalsslutande stat d�r det </p>
<p style="position:absolute;top:129px;left:460px;white-space:nowrap" class="ft360">fasta driftst�llet �r bel�get. De vinster som �r </p>
<p style="position:absolute;top:148px;left:460px;white-space:nowrap" class="ft360">h�nfbrliga till den del av kontraktet som ut�</p>
<p style="position:absolute;top:168px;left:461px;white-space:nowrap" class="ft360">f�rts av f�retagets huvudkontor skall beskat�</p>
<p style="position:absolute;top:187px;left:460px;white-space:nowrap" class="ft360">tas endast i den avtalsslutande stat i vilken </p>
<p style="position:absolute;top:207px;left:460px;white-space:nowrap" class="ft360">f�retaget har hemvist. </p>
<p style="position:absolute;top:301px;left:458px;white-space:nowrap" class="ft361"><i>VI. Till artiklarna 10, 11 och 12 </i></p>
<p style="position:absolute;top:325px;left:476px;white-space:nowrap" class="ft360">Om skatt har tagits ut vid k�llan med ett </p>
<p style="position:absolute;top:344px;left:461px;white-space:nowrap" class="ft360">belopp som �verstiger den skatt som f�r tas </p>
<p style="position:absolute;top:364px;left:460px;white-space:nowrap" class="ft360">ut enligt artiklarna 10, 11 eller 12 skall ans� �</p>
<p style="position:absolute;top:384px;left:460px;white-space:nowrap" class="ft360">kan om �terbetalning av �verskjutande skat�</p>
<p style="position:absolute;top:403px;left:460px;white-space:nowrap" class="ft360">tebelopp inges till den beh�riga myndigheten </p>
<p style="position:absolute;top:423px;left:460px;white-space:nowrap" class="ft360">i den avtalsslutande stat som p�f�rt skatten, </p>
<p style="position:absolute;top:443px;left:460px;white-space:nowrap" class="ft360">inom en period om tre �r efter utg�ngen av </p>
<p style="position:absolute;top:462px;left:460px;white-space:nowrap" class="ft360">det kalender�r under vilket skatten p�f�rts. </p>
<p style="position:absolute;top:517px;left:457px;white-space:nowrap" class="ft361"><i>VII. Till artikel 16 </i></p>
<p style="position:absolute;top:541px;left:476px;white-space:nowrap" class="ft360">Avtalet f�ruts�tter att "bestuurder" eller </p>
<p style="position:absolute;top:560px;left:459px;white-space:nowrap" class="ft360">"commissaris" i ett nederl�ndskt bolag avser </p>
<p style="position:absolute;top:580px;left:460px;white-space:nowrap" class="ft360">personer som har utsetts till detta vid en bo�</p>
<p style="position:absolute;top:600px;left:460px;white-space:nowrap" class="ft360">lagsst�mma eller av annat beh�rigt organ i </p>
<p style="position:absolute;top:619px;left:459px;white-space:nowrap" class="ft360">s�dant bolag och som handhar den allm�nna </p>
<p style="position:absolute;top:639px;left:460px;white-space:nowrap" class="ft360">f�rvaltningen av bolaget respektive �vervak�</p>
<p style="position:absolute;top:659px;left:460px;white-space:nowrap" class="ft360">ningen d�rav. </p>
<p style="position:absolute;top:714px;left:458px;white-space:nowrap" class="ft361"><i>VIII. Till artikel 20 </i></p>
<p style="position:absolute;top:737px;left:476px;white-space:nowrap" class="ft360">Om den avtalsslutande stat i vilken en </p>
<p style="position:absolute;top:757px;left:460px;white-space:nowrap" class="ft360">mottagare som avses i artikel 20 punkt 1 har </p>
<p style="position:absolute;top:776px;left:460px;white-space:nowrap" class="ft360">hemvist, i enlighet med sin lagstiftning inte </p>
<p style="position:absolute;top:796px;left:460px;white-space:nowrap" class="ft360">kan beskatta inkomsten i fr�ga, skall inkoms�</p>
<p style="position:absolute;top:816px;left:460px;white-space:nowrap" class="ft360">ten beskattas endast i den avtalsslutande stat </p>
<p style="position:absolute;top:835px;left:460px;white-space:nowrap" class="ft360">i vilken u ndervisningen eller den vetenskap�</p>
<p style="position:absolute;top:855px;left:460px;white-space:nowrap" class="ft360">liga forskningen utf�rs. </p>
<p style="position:absolute;top:890px;left:461px;white-space:nowrap" class="ft361"><i>IX. Till artikel 23 </i></p>
<p style="position:absolute;top:913px;left:476px;white-space:nowrap" class="ft360">Denna artikel till�mpas inte s�vida inte en </p>
<p style="position:absolute;top:933px;left:459px;white-space:nowrap" class="ft360">allm�n f�rm�genhetsskatt tas ut i b�da av�</p>
<p style="position:absolute;top:953px;left:460px;white-space:nowrap" class="ft360">talsslutande staterna. </p>
<p style="position:absolute;top:988px;left:464px;white-space:nowrap" class="ft361"><i>X. Till artikel 24 </i></p>
<p style="position:absolute;top:1011px;left:479px;white-space:nowrap" class="ft360">1. Avtalet f�ruts�tter vid till�mpningen av </p>
<p style="position:absolute;top:1030px;left:462px;white-space:nowrap" class="ft360">artikel 24 punkt 1 d att: </p>
<p style="position:absolute;top:1050px;left:478px;white-space:nowrap" class="ft360">a) det faktum att vinster inte beskattas </p>
<p style="position:absolute;top:1070px;left:462px;white-space:nowrap" class="ft360">med inkomst- eller bolagsskatt p� grund av </p>
<p style="position:absolute;top:1120px;left:89px;white-space:nowrap" class="ft362"><b>52 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft363">�</p>
</div>
<div id="page37-div" style="position:relative;width:817px;height:1262px;">
<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:54px;left:671px;white-space:nowrap" class="ft370">SFS 1992:17 </p>
<p style="position:absolute;top:94px;left:77px;white-space:nowrap" class="ft370">cause of losses carried forward or back does </p>
<p style="position:absolute;top:114px;left:77px;white-space:nowrap" class="ft370">not prevent the dividends paid out of these </p>
<p style="position:absolute;top:133px;left:77px;white-space:nowrap" class="ft374">profits to qualify for exemption from Swed�<br/>ish tax; </p>
<p style="position:absolute;top:173px;left:93px;white-space:nowrap" class="ft370">(b) unless the company receiving the divi�</p>
<p style="position:absolute;top:192px;left:77px;white-space:nowrap" class="ft370">dends requests otherwise, dividends will b e </p>
<p style="position:absolute;top:212px;left:77px;white-space:nowrap" class="ft370">considered firstly to have been paid out of </p>
<p style="position:absolute;top:232px;left:77px;white-space:nowrap" class="ft370">profits which qualify these dividends for ex�</p>
<p style="position:absolute;top:251px;left:77px;white-space:nowrap" class="ft374">emption from Swedish tax, if such profits are <br/>available; </p>
<p style="position:absolute;top:291px;left:93px;white-space:nowrap" class="ft370">(c) income and capital gains derived by a </p>
<p style="position:absolute;top:310px;left:77px;white-space:nowrap" class="ft370">company resid ent in the Netherlands before </p>
<p style="position:absolute;top:330px;left:77px;white-space:nowrap" class="ft370">the entry into force of this Convention will </p>
<p style="position:absolute;top:350px;left:77px;white-space:nowrap" class="ft370">up to and including 31 of December 1993 be </p>
<p style="position:absolute;top:370px;left:77px;white-space:nowrap" class="ft370">considered to qualify the dividends to be </p>
<p style="position:absolute;top:389px;left:77px;white-space:nowrap" class="ft370">paid o ut of them for exemption of Swedish </p>
<p style="position:absolute;top:409px;left:77px;white-space:nowrap" class="ft370">tax, provided these dividends qualified for </p>
<p style="position:absolute;top:429px;left:76px;white-space:nowrap" class="ft370">exemption under the Convention between </p>
<p style="position:absolute;top:449px;left:77px;white-space:nowrap" class="ft370">the Kingdom of Sweden and the Kingdom of </p>
<p style="position:absolute;top:469px;left:77px;white-space:nowrap" class="ft370">the Netherlands for the avoidance of double </p>
<p style="position:absolute;top:488px;left:77px;white-space:nowrap" class="ft370">taxation and for the establishment of rules </p>
<p style="position:absolute;top:508px;left:77px;white-space:nowrap" class="ft370">for reciprocal administrative assistance with </p>
<p style="position:absolute;top:528px;left:77px;white-space:nowrap" class="ft370">respect to taxes on income and on capital, </p>
<p style="position:absolute;top:548px;left:77px;white-space:nowrap" class="ft370">signed at The Hague on 12 March 1968. </p>
<p style="position:absolute;top:567px;left:92px;white-space:nowrap" class="ft370">2. It is understood that for the computa�</p>
<p style="position:absolute;top:587px;left:77px;white-space:nowrap" class="ft370">tion of the reduction mentioned in paragraph </p>
<p style="position:absolute;top:607px;left:77px;white-space:nowrap" class="ft370">(3) of Article 24, the items of capital referred </p>
<p style="position:absolute;top:627px;left:77px;white-space:nowrap" class="ft370">to in paragraph (1) of Article 23 shall be </p>
<p style="position:absolute;top:646px;left:77px;white-space:nowrap" class="ft370">taken into account for the value thereof re�</p>
<p style="position:absolute;top:666px;left:77px;white-space:nowrap" class="ft370">duced by th e value of the debts secured by </p>
<p style="position:absolute;top:686px;left:77px;white-space:nowrap" class="ft370">mortgage on that capital and the items of </p>
<p style="position:absolute;top:705px;left:76px;white-space:nowrap" class="ft370">capital referred to in paragraph (2) of Article </p>
<p style="position:absolute;top:725px;left:77px;white-space:nowrap" class="ft370">23 shall be taken into account for the value </p>
<p style="position:absolute;top:745px;left:76px;white-space:nowrap" class="ft370">thereof reduced by the value of the debts </p>
<p style="position:absolute;top:764px;left:77px;white-space:nowrap" class="ft370">pertaining to the permanent establishment or </p>
<p style="position:absolute;top:784px;left:77px;white-space:nowrap" class="ft370">fixed base. </p>
<p style="position:absolute;top:94px;left:453px;white-space:nowrap" class="ft370">att tidigare eller senare �rs underskott kvit�</p>
<p style="position:absolute;top:114px;left:453px;white-space:nowrap" class="ft370">tats mot dessa vinster, diskvalificerar inte </p>
<p style="position:absolute;top:134px;left:454px;white-space:nowrap" class="ft370">utdelningar som best�r av s�dana vinster fr�n </p>
<p style="position:absolute;top:153px;left:453px;white-space:nowrap" class="ft370">skattebefrielse i Sverige, </p>
<p style="position:absolute;top:173px;left:470px;white-space:nowrap" class="ft370">b) utdelning i f�rsta hand skall anses ha </p>
<p style="position:absolute;top:193px;left:453px;white-space:nowrap" class="ft370">skett av vinster som kvalificerar utdelningen </p>
<p style="position:absolute;top:213px;left:454px;white-space:nowrap" class="ft370">f�r skattebefrielse i Sverige, om s�dana vins�</p>
<p style="position:absolute;top:232px;left:453px;white-space:nowrap" class="ft370">ter finns till�ngliga; detta g�ller s�vida inte </p>
<p style="position:absolute;top:252px;left:453px;white-space:nowrap" class="ft370">det bolag som tar emot utdelningen beg�r </p>
<p style="position:absolute;top:271px;left:453px;white-space:nowrap" class="ft370">annat, </p>
<p style="position:absolute;top:291px;left:470px;white-space:nowrap" class="ft370">c) inkomster och realisationsvinster som </p>
<p style="position:absolute;top:311px;left:454px;white-space:nowrap" class="ft370">f�rv�rvats av ett bolag med hemvist i Neder�</p>
<p style="position:absolute;top:331px;left:453px;white-space:nowrap" class="ft370">l�nderna f�re ilcrafttr�dandet av detta avtal </p>
<p style="position:absolute;top:350px;left:453px;white-space:nowrap" class="ft370">kan till och med den 31 december 1993 utde�</p>
<p style="position:absolute;top:370px;left:453px;white-space:nowrap" class="ft370">las med bibeh�llen skattebefrielse i Sverige </p>
<p style="position:absolute;top:390px;left:454px;white-space:nowrap" class="ft370">under f�ruts�ttning att s�dan utdelning hade </p>
<p style="position:absolute;top:409px;left:453px;white-space:nowrap" class="ft370">kunnat ske i enlighet med avtalet mellan </p>
<p style="position:absolute;top:429px;left:453px;white-space:nowrap" class="ft370">Konungariket Sverige och Konungariket Ne�</p>
<p style="position:absolute;top:449px;left:453px;white-space:nowrap" class="ft370">derl�nderna f�r undvikande av dubbelbe�</p>
<p style="position:absolute;top:469px;left:453px;white-space:nowrap" class="ft370">skattning och fastst�llande av best�mmelser </p>
<p style="position:absolute;top:488px;left:453px;white-space:nowrap" class="ft370">ang�ende �msesidig handr�ckning betr�f�</p>
<p style="position:absolute;top:508px;left:453px;white-space:nowrap" class="ft370">fande skatter p� inkomst och f�rm�genhet, </p>
<p style="position:absolute;top:528px;left:453px;white-space:nowrap" class="ft370">vilket undertecknades i Haag den 12 mars </p>
<p style="position:absolute;top:548px;left:453px;white-space:nowrap" class="ft370">1968. </p>
<p style="position:absolute;top:567px;left:469px;white-space:nowrap" class="ft370">2. Vid ber�kningen av den skatteneds�tt-</p>
<p style="position:absolute;top:587px;left:453px;white-space:nowrap" class="ft370">ning som anges i artikel 24 punkt 3 skall fr�n </p>
<p style="position:absolute;top:607px;left:453px;white-space:nowrap" class="ft370">v�rdet av s�dan f�rm�genhetstillg�ng som </p>
<p style="position:absolute;top:627px;left:452px;white-space:nowrap" class="ft370">avses i artikel 23 punkt 1 avdrag g�ras f�r </p>
<p style="position:absolute;top:646px;left:452px;white-space:nowrap" class="ft370">skuld f�r vilken f�rm�genhetstillg�ngen ut�</p>
<p style="position:absolute;top:666px;left:452px;white-space:nowrap" class="ft370">g�r s�kerhet. Vid ber�kningen av v�rdet av </p>
<p style="position:absolute;top:686px;left:452px;white-space:nowrap" class="ft370">s�dan f�rm�genhetstillg�ng som avses i ar ti�</p>
<p style="position:absolute;top:705px;left:453px;white-space:nowrap" class="ft375">kel 23 punkt 2 skall avdrag g�ras f�r skuld <br/>som �r h�nf�rlig till det fasta driftst�llet eller </p>
<p style="position:absolute;top:745px;left:452px;white-space:nowrap" class="ft370">den stadigvarande anordningen. </p>
<p style="position:absolute;top:824px;left:77px;white-space:nowrap" class="ft370">IN WITNESS whereof the undersigned, be�</p>
<p style="position:absolute;top:843px;left:77px;white-space:nowrap" class="ft370">ing duly authorized thereto, have signed this </p>
<p style="position:absolute;top:863px;left:76px;white-space:nowrap" class="ft370">Protocol. </p>
<p style="position:absolute;top:903px;left:77px;white-space:nowrap" class="ft370">DONE at Stockholm this 18th day of June </p>
<p style="position:absolute;top:922px;left:77px;white-space:nowrap" class="ft370">1991, in duplicate in the English language. </p>
<p style="position:absolute;top:823px;left:452px;white-space:nowrap" class="ft370">Till belcr�ftelse h�rav har undertecknade, </p>
<p style="position:absolute;top:843px;left:452px;white-space:nowrap" class="ft375">d�rtill vederb�rligen bemyndigade, under�<br/>tecknat detta protokoll. </p>
<p style="position:absolute;top:902px;left:451px;white-space:nowrap" class="ft370">Som skedde i Stoclcholm den 18 juni 1991 i </p>
<p style="position:absolute;top:922px;left:452px;white-space:nowrap" class="ft370">tv� exemplar p� engelska spr�ket. </p>
<p style="position:absolute;top:962px;left:77px;white-space:nowrap" class="ft370">For the Government </p>
<p style="position:absolute;top:981px;left:77px;white-space:nowrap" class="ft370">of the </p>
<p style="position:absolute;top:1001px;left:78px;white-space:nowrap" class="ft371"><i>Kingdom of Sweden </i></p>
<p style="position:absolute;top:1044px;left:77px;white-space:nowrap" class="ft371"><i>Erik �sbrink </i></p>
<p style="position:absolute;top:962px;left:250px;white-space:nowrap" class="ft370">For the Government </p>
<p style="position:absolute;top:982px;left:250px;white-space:nowrap" class="ft370">of the </p>
<p style="position:absolute;top:1001px;left:251px;white-space:nowrap" class="ft377"><i>Kingdom of the <br/>Netherlands <br/>Henri Everaars </i></p>
<p style="position:absolute;top:962px;left:452px;white-space:nowrap" class="ft370">F�r Konungariket </p>
<p style="position:absolute;top:982px;left:451px;white-space:nowrap" class="ft370">Sveriges regering: </p>
<p style="position:absolute;top:1045px;left:452px;white-space:nowrap" class="ft371"><i>Erik�sbrink </i></p>
<p style="position:absolute;top:961px;left:629px;white-space:nowrap" class="ft370">F�r Konungariket </p>
<p style="position:absolute;top:981px;left:629px;white-space:nowrap" class="ft370">Nederl�ndernas </p>
<p style="position:absolute;top:1001px;left:629px;white-space:nowrap" class="ft370">regering: </p>
<p style="position:absolute;top:1044px;left:630px;white-space:nowrap" class="ft371"><i>Henri Everaars </i></p>
<p style="position:absolute;top:1113px;left:765px;white-space:nowrap" class="ft372"><b>53 </b></p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft373">�</p>
</div>
<div id="page38-div" style="position:relative;width:817px;height:1262px;">
<img width="817" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/>
<p style="position:absolute;top:67px;left:89px;white-space:nowrap" class="ft380">SFS 1992:17 </p>
<p style="position:absolute;top:67px;left:269px;white-space:nowrap" class="ft380">1. Denna lag tr�der i kraft den dag regeringen best�mmer. </p>
<p style="position:absolute;top:88px;left:268px;white-space:nowrap" class="ft380">2. Genom lagen upph�vs kung�relsen (1968:771) om till�mpning av </p>
<p style="position:absolute;top:109px;left:252px;white-space:nowrap" class="ft382">avtal den 12 mars 1968 mellan Sverige och Nederl�nderna for undvikande <br/>av dubbelbeskattning och fastst�llande av best�mmelser ang�ende �msesi�<br/>dig handr�ckning betr�ffande skatter p� inkomst och f�rm�genhet samt </p>
<p style="position:absolute;top:173px;left:251px;white-space:nowrap" class="ft383">f�rordningen (1977; 358) om kupongskatt f�r person med hemvist i Neder�<br/>l�nderna, m.m. </p>
<p style="position:absolute;top:238px;left:251px;white-space:nowrap" class="ft380">P� regeringens v�gnar </p>
<p style="position:absolute;top:282px;left:251px;white-space:nowrap" class="ft380">CARL BILDT </p>
<p style="position:absolute;top:324px;left:531px;white-space:nowrap" class="ft380">BO LUNDGREN </p>
<p style="position:absolute;top:345px;left:531px;white-space:nowrap" class="ft380">(Finansdepartementet) </p>
<p style="position:absolute;top:635px;left:30px;white-space:nowrap" class="ft381">�</p>
</div>
</div>
Lag
SFS 1992:17
om dubbelbeskattningsavtal mellan Sverige och
Utkom fr�n trycket
Nederl�nderna;
den 28 januari 1992
utf�rdad den 9 januari 1992.
Enligt riksdagens beslut' f�reskrivs f�ljande.
1 � Det avtal for undvikande av dubbelbeskattning och f�rhindrande av
skatteflykt betr�flfande skatter p� inkomst och p� f�rm�genhet som Sveri�
ge och Nede rl�nderna undertecknade den 18 juni 1991 skall tillsam mans
med det protokoll som �r fogat till avtalet g�lla som lag h�r i landet.
Avtalets och protokollets inneh�ll framg�r av bilaga till denna lag.
2 � Avtalets beskattningsregler skall till�mpas endast i den m�n dessa
medf�r inskr�nkning av den skattskyldighet i Sverige s om annars skulle
f�religga.
3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt
best�mmelserna i artikel 24 punkt 1 c) i avtalet undantas fr�n svensk skatt
eller som enligt best�mmelserna i artikel 8 punkt 1 beskattas endast i
Nederl�nderna, skall s�dan inkomst inte tas med vid taxeringen i Sverige.
Prop. 1991/92:62, SkU 12, rskr. 103.
17
�
SFS 1992:17
Convention between the Kingdom of Swe�
den and the Kingdom of the Netherlands
for the avoidance of double taxation and
the prevention of fiscal evasion with re�
spect to taxes on income and on capital
The Govemment of the Kingdom of Sweden
and
the Govemment of the Kingdom of the Neth�
erlands,
Desiring to replace by a new Co nvention
the existing Convention between the King�
dom of Sweden and the Kingdom of the
Netherlands for the avoidance of double tax�
ation and for the establishment of rules for
reciprocal administrative assistance with re�
spect to taxes on income and on capital,
signed at The Hague on 12 March 1968,
Have agreed as follows;
Bilaga
(�vers�ttning)
Avtal mellan Konungariket Sverige och
Konungariket Nederl�nderna f�r undvi�
kande av dubbelbeskattning och f�rhind�
rande av skatteflykt betr�ffande skatter
p� inkomst och p� f�rm�genhet
Konungariket Sveriges regering
och
Konungariket Nederl�ndernas regering.
som �nskar ers�tta det i Haag den 12 mars
1968
undertecknade
avtalet
mellan
Konungariket Sverige och Konungariket Ne�
derl�nderna for undvikande av dubbelbe�
skattning och fastst�llande av best�mmelser
ang�ende �msesidig handr�ckning betr�f�
fande skatter p� inkomst och f�rm�genhet
med ett nytt avtal,
har kommit �verens om f�ljande best�m�
melser:
CHAPTER I
SCOPE OF THE CONVENTION
Artide 1
Personal scope
This Convention shall apply to persons
who are residents of one or both of the Con�
tracting States.
KAPITEL I
AVTALETS TILL�MPNINGSOMR�DE
Artikel 1
Personer p� vilka avtalet till�mpas
Detta avtal till�mpas p� personer som har
hemvist i en avtalsslutande stat eller i b�da
avtalsslutande staterna.
Artide 2
Taxes covered
(1) This Convention shall apply to taxes
on income and on capital imposed on behalf
of a Contracting State or of its political subdi�
visions or local authorities, irrespective of
the manner in which they are levied.
(2) There shall be regarded as taxes on in�
come and on capital all taxes imposed on
total income, on total capital, or on elements
of income or of capital, including taxes on
gains from the alienation of movable o r im�
movable property, as well as taxes on capital
appreciation.
Artikel 2
Skatter som omfattas av avtalet
1. Detta avtal till�mpas p� skatter p� in�
komst och p� f�rm�genhet som p�f�rs for en
avtalsslutande stats, dess politiska underav�
delningars eller lokala myndigheters r�kning,
oberoende av det s�tt p� vilket skatterna tas
ut.
2. Med skatter p� inkomst och f�rm�gen�
het f�rst�s alla skatter, som utg�r p� inkomst
eller p� f�rm�genhet i dess helhet eller p�
delar av inkomst eller f�rm�genhet, d�ri in�
begripna skatter p� vinst p� grund av �verl�
telse av l�s eller fast egendom samt skatter p�
v�rdestegring.
18
�
SFS 1992:17
(3) The existing taxes to which the Con�
vention shall apply are in particular:
(a) in Sweden:
- the State income tax (den statliga
inkomstskatten), including the sail�
ors' tax (sj�mansskatten) and the
coupon tax (kupongskatten),
- the tax on public entertainers (be�
villningsavgiften for vissa offentliga
f�rest�llningar),
- the real estate tax (den statliga fas�
tighetsskatten),
- the communal income tax (den
kommunala inkomstskatten),
- the State capital tax (den statliga
f�rm�genhetsskatten)
(hereinafter referred to as "Swedish
tax");
(b) in the Netherlands:
- de inkomstenbelasting (income
tax),
- de loonbelasting (wages tax),
- de vennootschapsbelasting (com�
pany tax) including the Govern�
ment share in the net profits of the
exploitation of natural resources le�
vied pursuant to the Mijnwet 1810
(the Mining Act of 1810) with re�
spect to concessions issued from
1967, or pursuant to the Mijnwet
Continentaal Plat 1965 (the Nether�
lands Continental Shelf Mining Act
of 1965),
- de dividendbelasting (dividend
tax),
- de vermogensbelasting (capital tax)
(hereinafter referred to as
lands tax").
'Nether-
(4) The Convention shall apply also to any
identical or substantially similar taxes which
are imposed after the date of signature of the
Convention in addition to, or in place of, the
existing taxes. The competent authorities of
the Contracting States shall notify each other
of any substantial changes which have been
made in their respective taxation laws.
3. De f�r n�rvarande utg�ende skatter, p�
vilka avtalet till�mpas, �r s�rskilt:
a) i Sverige:
den statliga inkomstskatten, sj��
mansskatten och kupongskatten d�ri
inbegripna,
bevillningsavgiften f�r vissa offent�
liga f�rest�llningar,
den statliga fastighetsskatten,
den kommunala inkomstskatten,
samt
den statliga f�rm�genhetsskatten
(i det f�ljande ben�mnd "svensk
skatt");
b) i Nederl�nderna:
inkomstskatten (de inkomstenbelast�
ing),
l�neskatten (de loonbelasting),
bolagsskatten (de vennootschapsbe�
lasting), d�ri inbegripet statens andel
i nettovinsten fr�n exploatering av
naturtillg�ngar, p�f�rd i enlighet
med 1810 �rs gruvlag (Mijnwet
1810) i fr�ga om koncessioner utf�r�
dade fr.o.m. �r 1967 eller i enlighet
med 1965 �rs nederl�ndska lag om
kontinentalsockeln (Mijnwet Con�
tinentaal Flat 1965),
utdelningsskatten (de dividendbe�
lasting), samt
f�rm�genhetsskatten (de vermogens�
belasting)
(i det f�ljande ben�mnd "neder�
l�ndsk skatt").
4. Avtalet till�mpas �ven p� skatter av
samma eller i huvudsak likartat slag, som
efter undertecknandet av avtalet p�f�rs vid
sidan av eller i st�llet f�r de f�r n�rvarande
utg�ende skatterna. De beh�riga myndighe�
terna i de avtalsslutande staterna skall med�
dela varandra v�sentliga �ndringar som
gjorts i respektive skattelagstiftning.
19
�
SFS 1992:17
CHAPTER II
DEFINITIONS
Artide 3
General definitions
(1) For the purposes of this Convention,
unless the context otherwise requires:
(a) the terra "Sweden" means the King�
dom of Sweden and, when used i n a geogra�
phical sense, includes the national territory,
the territorial sea of Sweden as well as other
maritime areas over which Sweden in accord�
ance with international law exercises sover�
eign rights or jurisdiction;
(b) the term "the Netherlands" means the
part of the Kingdom of the Netherlands that
is situated in Europe including the part of the
sea-bed and its subsoil under the North Sea,
to the extent that this area in accordance with
international law has been or may hereafter
be designated under Netherlands laws as an
area within which the Netherlands may exer�
cise sovereign rights with respect t o the ex�
ploration and exploitation of the natural re�
sources of the sea-bed or its subsoil;
(c) the terms "a Contracting State" and
"the other Contracting State" mean Sweden
or the Netherlands, as the context requires;
the term "the Contracting States" means
Sweden and the Netherlands;
(d) the term "person" includes an individ�
ual, a company and any other body of per�
sons;
(e) the term "company" means any body
corporate or any entity which is treated as a
body corporate for tax purposes;
(f) the terms "enterprise of a Contracting
State" and "enterprise of the other Contract�
ing State" mean respectively an enterprise
carried on by a resident of a Contracting
State and an enterprise carried on by a resi�
dent of the other Contracting State;
(g) the term "international traffic" means
any transport by a ship or aircraft operated
by an enterprise which has it s place of effec�
tive management in a Contracting State, ex�
cept when the ship or aircraft is operated
solely between places in the other Contract�
ing State;
KAPITEL II
DEFINITIONER
Artikel 3
Allm�nna definitioner
1. Om inte sammanhanget f�ranleder an�
nat, har vid till�mpningen av detta avtal f�l�
jande uttryck nedan angiven betydelse:
a) "Sverige" �syftar Konungariket Sverige
och innefattar, n�r uttrycket anv�nds i geo�
grafisk bem�rkelse, Sveriges territorium,
Sveriges territorialvatten och andra havsom�
r�den �ver vilka Sverige i �verensst�m�
melse med folkr�ttens regler - �ger ut�va
suver�na r�ttigheter eller jurisdiktion,
b) "Nederl�nderna" �syftar den del av
Konungariket Nederl�nderna som �r bel�gen
i Europa inklusive den del av havsbottnen
och dennas underlag under Nordsj�n, i den
m�n detta omr�de, i �verensst�mmelse med
folkr�ttens regler, i nederl�ndsk lagstiftning
betecknas eller senare kommer att betecknas
som ett omr�de inom vilket Nederl�nderna
�ger ut�va suver�na r�ttigheter med av�
seende p� utforskandet och utnyttjandet av
naturtillg�ngar p� havsbottnen eller dennas
underlag,
c) "en avtalsslutande stat" och "den andra
avtalsslutande staten" �syftar Sverige eller
Nederl�nderna beroende p� sammanhanget,
"de avtalsslutande staterna" �syftar Sverige
och Nederl�nderna,
d) "person" inbegriper fysisk person, bo�
lag och annan sammanslutning,
e) "bolag" �syftar juridisk person eller an�
nan som vid beskattningen behandlas som
juridisk person,
f) "f�retag i en avtalsslutande stat" och
"f�retag i den andra avtalsslutande staten"
�syftar f�retag som bedrivs av person med
hemvist i en avtalsslutande stat, respektive
f�retag som bedrivs av person med hemvist i
den andra avtalsslutande staten,
g) "internationell trafik" �syftar transport
med skepp eller luftfartyg som anv�nds av
f�retag som har sin verkliga ledning i en av�
talsslutande stat, utom d� skeppet eller luft�
fartyget anv�nds uteslutande mellan platser i
den andra avtalsslutande staten.
20
�
SFS 1992:17
ifei
(h) the term "national" means:
(1) any individual possessing the
nationality of a Contracting State;
(2) any legal person, partnership
and association deriving its status as
such from the laws in force in a Con�
tracting State;
(i) the term "competent authority"
means:
(1) in Sweden, the Minister of Fi�
nance, his authorized representative or
the authority which is designated as a
competent authority for the purposes
of this Convention;
(2) in the Netherlands, the Minister
of Finance or his duly authorized re�
presentative.
(2) As regards the application of the Con�
vention by a Contracting State, any term not
defined therein shall, unless the context oth�
erwise requires, have the meaning which it
has under the law of that State concerning the
taxes to which the Convention applies.
Article 4
Resident
(1) For the purposes of this Convention,
the term "resident of a Contracting State"
means any person who, under the laws of that
State, is liable to tax therein by reason of h is
domicile, residence, place of management or
any other criterion of a similar nature, pro�
vided, however, that this term does not in�
clude any person who is liable to tax in that
State in respect only of income from sources
in that State or capital situated therein.
(2) Where by reason of the provisions of
paragraph (1) an individual is a resident of
both Contracting 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 permanent home
available to him in both States, he shall be
deemed to be a resident of the State with
which his personal and economic relations
are closer (centre of vital interests);
(b) if th e State in which he has his centre
of vital interests cannot be determined, or if
h) "medborgare" �syftar
1) fysisk person som har medbor�
garskap i en avtalsslutande stat,
2) juridisk person och annan sam�
manslutning som bildats enligt den lag�
stiftning som g�ller i en avtalsslutande
stat,
i) "beh�rig myndighet" �syftar
1) i Sverige, finansministern, dennes
befullm�ktigade ombud eller den myn�
dighet �t vilken uppdras att vara be�
h�rig myndighet i fr�gor r�rande avta�
let,
2) i Nederl�nderna, finansministern
eller dennes vederb�rligen befullm�kti�
gade ombud.
2. D� en avtalsslutande stat till�mpar av�
talet anses, s�vida inte sammanhanget f�ran�
leder annat, vaije uttryck som inte definie�
rats i avtalet ha den betydelse som uttrycket
har enligt den statens lagstiftning i fr�ga om
s�dana skatter p� vilka avtalet till�mpas.
Artikel 4
Hemvist
1. Vid till�mpningen av detta avtal �syftar
uttrycket "person med hemvist i en avtalsslu�
tande stat" person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p� grund av
hemvist, bos�ttning, plats f�r f�retagsledning
eller annan liknande omst�ndighet. Ut�
trycket inbegriper emellertid inte person som
�r skattskyldig i denna stat endast f�r in�
komst fr�n k�lla i denna stat eller f�r f�rm��
genhet bel�gen d�r.
2. D� p� grund av best�mmelserna i punkt
1 fysisk person har hemvist i b�da avtalsslu�
tande staterna, best�ms hans hemvist p� f�l�
jande s�tt:
a) Han anses ha hemvist i den stat d�r han
har en bostad som stadigvarande st�r till
hans f�rfogande; om han har en s�dan bostad
i b�da staterna, anses han ha hemvist i den
stat med vilken hans personliga och ekono�
miska f�rbindelser �r starkast (centrum f�r
levnadsintressena);
b) om det inte kan avg�ras i vilken stat
han har centrum f�r sina levnadsintressen
21
�
SFS 1992:17
he has not a permanent home available to
him in either State, he shall be deemed 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 neither of them, he shall be
deemed to be a resident of the State of which
he is a national;
(d) if he is a national of both States or of
neither of them, the competent authorities of
the Contracting States shall settle the ques�
tion by mutual agreement.
(3) Where by reason of the provisions of
paragraph (1) a person other than an individ�
ual 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.
eller om han inte i n�gondera staten har en
bostad som stadigvarande st�r till hans f�rfo�
gande, anses han ha hemvist i den stat d�r
han stadigvarande vistas;
c) om han stadigvarande vistas i b�da sta�
terna eller om han inte vistas stadigvarande i
n�gon av dem, anses han ha hemvist i den
stat d�r han �r medborgare;
d) om han �r medborgare i b�da staterna
eller om han inte �r medborgare i n�gon av
dem, avg�r de beh�riga myndigheterna i de
avtalsslutande staterna fr�gan genom �msesi�
dig �verenskommelse.
3. D� p� grund av best�mmelserna i punkt
1 annan person �n fysisk person har hemvist i
b�da avtalsslutande staterna, anses personen
i fr�ga ha hemvist i den stat d�r den har sin
verkliga ledning.
Artide 5
Permanent establishment
(1) For the purposes of this Convention,
the term "permanent establishment" means
a fixed place of business through which the
business of a n enterprise is wholly or partly
carried on.
(2) The term "permanent establishment"
includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory;
(e) a workshop; and
(f) a mine, an oil or gas well, a quarry or
any other place of extraction of natural re�
sources.
(3) A building site or construction or in�
stallation project constitutes a permanent es�
tablishment only if it lasts more than 12
months.
(4) Notwithstanding the preceding provi�
sions of this Article, the term "permanent
establishment" shall be deemed not to in�
clude:
(a) the use of facilities solely for the pur�
pose of storage, display or delivery of goods
or merchandise belonging to the enterprise;
(b) the maintenance of a stock of goods or
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
foretags verksamhet helt eller delvis bedrivs.
2. Uttrycket "fast driftst�lle" innefattar
s�rskilt:
a) plats for f�retagsledning,
b) filial,
c) kontor,
d) fabrik,
e) verkstad, och
f) gruva, olje- eller gask�lla, stenbrott eller
annan plats for utvinning av naturtillg�ngar.
3. Plats for byggnads-, anl�ggnings- eller
installationsverksamhet utg�r fast driftst�lle
endast om verksamheten p�g�r mer �n tolv
m�nader.
4. Utan hinder av f�reg�ende best�m�
melser i denna artikel anses uttrycket "fast
driftst�lle" inte innefatta:
a) anv�ndningen av anordningar uteslu�
tande f�r lagring, utst�llning eller utl�m�
nande av f�retaget tillh�riga varor,
b) innehavet av ett f�retaget tillh�rigt va-
22
�
SFS 1992:17
"ti
iii
merchandise belonging to the enterprise sole�
ly for the purpose of storage, display or deliv�
ery;
(c) the maintenance of a stock of goods or
merchandise belonging to the enterprise sole�
ly for the purpose of processing by a nother
enterprise;
(d) the maintenance of a fixed place of
business solely for the purpose of purchasing
goods or merchandise or of collecting infor�
mation, for the enterprise;
(e) the maintenance of a fixed place of
business solely for the purpose of carrying on,
for the enterprise, any other activity of a pre�
paratory or auxiliary character;
(f) the maintenance of a fixed place of
business solely for any combination of activi�
ties mentioned in sub-paragraphs (a) to (e),
provided that the overall activity of the fixed
place of business resulting from this combi�
nation is of a preparatory or auxiliary charac�
ter.
(5) Notwithstanding the provisions of
paragraphs (1) and (2), where a person
other than an agent of an independent status
to whom paragraph (6) applies is acting on
behalf of an enterprise and has, and habitual�
ly exercises, in a Contracting State an author�
ity to conclude contracts in the name of the
enterprise, that enterprise shall be deemed to
have a permanent establishment in that State
in respect of any activities which that person
undertakes for the enterprise, unless the ac�
tivities of such person are limited to those
mentioned in paragraph (4) which, if exer�
cised through a fixed place of business, would
not make this fixed place of business a per�
manent establishment under the provisions
of that paragraph.
(6) An en terprise shall not be deemed to
have a permanent establishment in a Con�
tracting State merely because it carries on
business in that State through a broker, gen�
eral commission agent or any other agent of
an independent status, provided that such
persons are acting in the ordinary course of
their business.
(7) The fact that a company which is a
resident of a Contracting State controls or is
controlled by a c ompany which is a resident
rulager uteslutande f�r lagring, utst�llning
eller utl�mnande,
c) innehavet av ett f�retaget tillh�rigt va�
rulager uteslutande f�r bearbetning eller f�r�
�dling genom annat f�retags f�rsorg,
d) innehavet av stadigvarande plats f�r af�
f�rsverksamhet uteslutande f�r ink�p av
varor eller inh�mtande av upplysningar f�r
f�retaget,
e) innehavet av stadigvarande plats f�r af�
f�rsverksamhet uteslutande f�r att f�r f�reta�
get bedriva annan verksamhet av f�rbere�
dande eller bitr�dande art,
f) innehavet av stadigvarande plats f�r af�
f�rsverksamhet uteslutande f�r att kombine�
ra verksamheter som anges i punkt erna a)
e), under f�ruts�ttning att hela den verksam�
het som bedrivs fr�n den stadigvarande plat�
sen f�r afi�rsverksamhet p� grund av denna
kombination �r av f�rberedande eller bitr�
dande art.
5. Om person, som inte �r s�dan oberoen�
de representant p� vilken pu nkt 6 till�mpas,
�r verksam f�r ett f�retag samt i en avtalsslu�
tande stat har och d�r regelm�ssigt anv�nder
fullmakt att sluta avtal i f�retagets namn,
anses detta f�retag utan hinder av best�m�
melserna i punkterna 1 och 2 - ha fast drift�
st�lle i denna stat i fr�ga om vaije verksam�
het som denna person bedriver f�r f�retaget.
Detta g�ller dock inte, om den verksamhet
som denna person bedriver �r begr�nsad till
s�dan som anges i punkt 4 och som - om
den bedrevs fr�n en stadigvarande plats f�r
afi�rsverksamhet - inte skulle g�ra denna
stadigvarande plats f�r afi�rsverksamhet till
fast driftst�lle enligt best�mmelserna i
n�mnda punkt.
6. F�retag anses inte ha fast driftst�lle i en
avtalsslutande stat endast p� den grund att
f�retaget bedriver afi�rsverksamhet i denna
stat genom f�rmedling av m�klare, kommis-
sion�r eller annan oberoende representant,
under f�ruts�ttning att s�dan person d�rvid
bedriver sin sedvanliga afi�rsverksamhet.
7. Den omst�ndigheten att ett bolag med
hemvist i en avtalsslutande stat kontrollerar
eller kontrolleras av ett bolag med hemvist i
23
�
SFS 1992; 17
of the other Contracting State, or which car�
ries on business in that other State (whether
through a permanent establishment or other�
wise), shall not of itself constitute either com�
pany a permanent establishment of the other.
den andra avtalsslutande staten eller ett bolag
som bedriver afiarsverksamhet i denna andra
stat (antingen fr�n fast driftst�lle eller p� an�
nat s�tt), medf�r inte i och f�r sig att n�got-
dera bolaget utg�r fast driftst�lle f�r det an�
dra.
CHAPTER III
TAXATION OF INCOME
Artide 6
Income from immovable property
(1) Income derived by a resident of a Con�
tracting State from immovable property (in�
cluding income from agriculture or forestry)
situated in the other Contracting State may
be taxed in that other State.
(2) The term "immovable property" shall
have the meaning which it has under the law
of the Contracting State in which the proper�
ty in question is situated. The term shall in
any case include property accessory to im�
movable property, livestock an d equipment
used in agriculture and forestry, rights to
which the provisions of general law respect�
ing landed property apply, buildings, usu�
fruct of immovable property and rights to
variable or fixed payments as consideration
for the working of, or the right to work, min�
eral deposits, sources and other natural re�
sources; ships, boats and aircraft shall not be
regarded as immovable property.
(3) The provisions of paragraph (1) shall
apply to income derived from the direct use,
letting, or use in any other form of immov�
able property.
(4) The provisions of paragraphs (1) and
(3) shall also apply to the income from im�
movable property of an enterprise and to in�
come from immovable property used for the
performance of independent personal ser�
vices.
KAPITEL III
BESKATTNING AV INKOMST
Artikel 6
Inkomst av fast egendom
1. Inkomst, som person med hemvist i en
avtalsslutande stat f�rv�rvar av fast egendom
(d�ri inbegripen inkomst av lantbruk eller
skogsbruk) bel�gen i den andra avtalsslu�
tande staten, f�r beskattas i denna andra stat.
2. Uttrycket "fast egendom" har den bety�
delse som uttrycket har enligt lagstiftningen i
den avtalsslutande stat d�r egendomen �r be�
l�gen. Uttrycket inbegriper dock alltid tillbe�
h�r till,fast egendom, levande och d�da in�
ventarier i lantb ruk och skogsbruk, r�ttighe�
ter p� vilka best�mmelserna i privatr�tten
om fast egendom till�mpas, byggnader, nytt�
jander�tt till fast egendom samt r�tt till f�r�
�nderliga eller fasta ers�ttningar f�r nyttjan�
det av eller r�tten att nyttja mineralf�re�
komst, k�lla eller annan naturtillg�ng. Skepp,
b�tar och luftfartyg anses inte vara fast egen�
dom.
3. Best�mmelserna i punkt I till�mpas p�
inkomst som f�rv�rvas genom omedelbart
brukande, genom uthyrning eller annan an�
v�ndning av fast egendom.
4. Best�mmelserna i punkterna 1 och 3
till�mpas �ven p� inkomst av fast egendom
som tillh�r f�retag och p� inkomst av fast
egendom som anv�nds vid sj�lvst�ndig yr�
kesut�vning.
Artide 7
Business profits
(1) The profits of an enterprise of a Con�
tracting State shall be taxable only in that
State unless the enterprise carries on business
in the other Contracting State through a per-
Artikel 7
Inkomst av r�relse
1. Inkomst av r�relse, som f�retag i en
avtalsslutande stat f�rv�rvar, beskattas en�
dast i denna stat, s�vida inte f�retaget be�
driver r�relse i den andr a avtalsslutande stat-
24
/
�
SFS 1992:17
slfi
manent establishment situated therein. If the
enterprise 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
attributable to that permanent establish�
ment.
(2) Subject to the provisions of paragraph
(3), where an enterprise of a Contracting
State carries on business in the other Con�
tracting State through a permanent establish�
ment situated therein, there shall in each
Contracting State be attributed to that per�
manent establishment the profits which it
might be expected to make if it were a dis�
tinct and separate enterprise engaged in the
same or similar activities under the same or
similar conditions and dealing wholly inde�
pendently with the enterprise of which it is a
permanent establishment.
(3) In the 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 permanent es�
tablishment, including executive and general
administrative expenses so incurred, whether
in the' State in which the permanent estab�
lishment is situated or elsewhere.
(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
permanent establishment shall be deter�
mined by the same method year by year un�
less there is good and sufilcient reason to the
contrary.
(6) Where profits include items of income
which are dealt with separately in other Arti�
cles of th is Convention, then the provisions
of those Articles shall not be affected by the
provisions of this Article.
en fr�n d�r bel�get fast driftst�lle. Om f�reta�
get b edriver r�relse p� nyss angivet s� tt, f�r
foretagets inkomst beskattas i den andra stat�
en, men endast s� stor del av den som �r
h�nforlig till det fasta driftst�llet.
2. Om foretag i en avtalsslutande stat be�
driver r�relse i den andra avtalsslutande stat�
en fr�n d�r bel�get fast driftst�lle, h�nf�rs,
om inte best�mmelserna i punkt 3 f�ranleder
annat, i var dera avtalsslutande staten till det
fasta driftst�llet den inkomst som det kan
antas att driftst�llet skulle ha f�rv�rvat, om
det varit ett frist�ende f�retag, som bedrivit
verksamhet av samma eller liknande slag un�
der samma eller liknande villkor och sj�lv�
st�ndigt avslutat aff�rer med det f�retag till
vilket driftst�llet h�r.
3. Vid best�mmandet av fast driftst�lles
inkomst medges avdrag f�r utgifter som upp�
kommit f�r det fasta driftst�llet, h�runder
inbegripna utgifter f�r f�retagets ledning och
allm�nna f�rvaltning, oavsett om utgifterna
uppkommit i den stat d�r det fasta driftst�llet
�r bel�get eller annorst�des.
4. Inkomst h�nf�rs inte till fast driftst�lle
endast av den anledningen att varor ink�ps
genom det fasta driftst�llets f�rsorg f�r f�re�
taget.
5. Vid till�mpningen av f�reg�ende punk�
ter best�ms inkomst som �r h�nf�rlig till det
fasta driftst�llet genom samma f�rfarande �r
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 andra artiklar av
detta avtal, ber�rs best�mmelserna i dessa
artiklar inte av reglerna i f�revarande artikel.
Artide 8
Shipping and air transport
(1) Profits from the operation of ships or
aircraft in international traffic shall be tax�
able only in the Contracting State in which
the place of effective management of the en�
terprise is situated. If that State according to
Artikel 8
Sj�fart och luftfart
1. Inkomst genom anv�ndningen av skepp
eller luftfartyg i internationell trafik beskat�
tas endast i de n avtalsslutande stat d�r f�re�
taget har sin verldiga ledning. I fall d� denna
stat p� grund av sin lagstiftning inte kan be-
25
�
SFS 1992:17
its legislation cannot tax the whole of the
income, the income shall be taxable only in
the Contracting State of which the enterprise
is a resident.
(2) If the place of effective management of
a shipping enterprise is aboard a ship, then it
shall be deemed to be situated in the Con�
tracting State in which the home harbour of
the ship is situated, or, if there is no such
home harbour, in the Contracting State of
which the operator of the ship is a resident.
(3) 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.
(4) For the purposes of this Article, profits
derived from the operation in international
traffic of ships and aircraft include profits
from the rental on a bareboat basis of ships
and aircraft operated in international traffic
if such rental profits are incidental to the
profits described in paragraph (1).
(5) The provisions of paragraph (1) shall
also apply to profits from the participation in
a pool, a joint business o r an international
operating agency.
skatta inkomsten i sin helhet, skall inkom�
sten beskattas endast i den avtalsslutande
stat i vilken f�retaget har hemvist.
2. Om f�retag som bedriver sj�fart har sin
verkliga ledning ombord p� ett skepp, anses
ledningen bel�gen i den avtalsslutande stat
d�r skeppet har sin hemmahamn eller, om
n�gon s�dan hamn inte finns, i den avtalsslu�
tande stat d�r skeppets redare har hemvist.
3. Betr�ffande inkomst som f�rv�rvas av
luftfartskonsortiet Scandinavian Airlines
System (SAS) till�mpas best�mmelserna i
punkt 1 endast i fr�ga om d en del av inkom�
sten som motsvarar den andel i konsortiet
som innehas av AB Aerotransport (ABA),
den svenske del�garen i Scandinavian Air�
lines System.
4. Vid till�mpningen av denna artikel in�
nefattas i inkomst, som f�rv�rvas genom an�
v�ndningen av skepp eller luftfartyg i inter�
nationell trafik, inkomst som f�rv�rvas
genom uthyrning av obemannade skepp eller
luftfartyg i internationell trafik, om s�dan
uthymingsinkomst sammanh�nger med s�
dan inkomst som avses i punkt 1.
5. Best�mmelserna i punkt 1 till�mpas
�ven p� inkomst som f�rv�rvas genom delta�
gande i en pool, ett gemensamt f�retag eller
en internationell driftsorganisation.
Artide 9
Associated enterprises
(1) Where:
(a) an enterprise of a Contracting State
participates directly or indirectly in the man�
agement, 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 Contracting State
and an enterprise of the other Contracting
State,
and in either case conditions are made or
imposed between the two enterprises in the ir
commercial or financial relations which dif-
Artikel 9
F�retag med intressegemenskap
1. Ifall d�
a) ett f�retag i en avtalsslutande stat direkt
eller indirekt deltar i ledningen eller kontrol�
len av ett f�retag i den andra avtalsslutande
staten eller �ger del i detta f�retags kapital,
eller
b) samma personer direkt eller indirekt
deltar i ledningen eller kontrollen av s�v�l ett
f�retag i en avtalsslutande stat som ett f�re�
tag i den andra avtalsslutande staten eller
�ger del i b�d a dessa f�retags kapital, iakttas
f�ljande.
Om mellan f�retagen i fr�ga o m handels�
f�rbindelser eller finansiella f�rbindelser av�
talas eller f�reskrivs villkor, som avviker fr�n
26
�
SFS 1992:17
fer from those which would be made between
independent enterprises, then any profits
which would, but for those conditions, have
accrued to one of the enterprises, but, by
reason of those conditions, have not so ac�
crued, may be in cluded in the profits of that
enterprise and taxed accordingly. It is under�
stood, however, that the fact that associated
enterprises have concluded arrangements,
such as costsha ring arrangements or general
services agreements, for or based on the allo�
cation of executive, general administrative,
technical and commercial expenses, research
and development expenses and other similar
expenses, is not in itself a condition as meant
in the preceding sentence.
(2) Where a Contracting State includes in
the profits of an enterprise of that State
and taxes accordingly - profits on which an
enterprise of the other Contracting State has
been charged to tax in that other State and
the profits so included are profits which
would h ave accrued to the enterprise of the
first-mentioned State if the conditions made
between th e two enterprises had been those
which would have been made between inde�
pendent enterprises, then that other State
shall make an appropriate adjustment to the
amount of the tax charged therein on those
profits. In determining such adjustment, due
regard shall be had to the other provisions of
this Convention and the competent authori�
ties of the C ontracting States shall if necess�
ary consult each other.
dem som skulle ha avtalats mellan av varan�
dra oberoende f�retag, f�r all inkomst, som
utan s�dana villkor skulle ha tillkommit det
ena f�retaget men som p� grund av villkoren
i fr�ga inte tillkommit detta f�retag, inr�knas
i detta f�retags inkomst och beskattas i �ver�
ensst�mmelse d�rmed. Det r�der emellertid
enighet om att det f�rh�llandet att f�retag
med intressegemenskap har ing�tt avtal, s�
som avtal om kostnadsf�rdelning eller all�
m�nna serviceavtal, avseende eller baserade
p� f�rdelningen av kostnaderna f�r f�retags�
ledning, allm�n administration, teknik,
forskning och utveckling samt kommersiella
och andra liknande kostnader, inte i sig utg�r
en s�dan f�ruts�ttning som avses i f�re�
g�ende mening.
2. I fall d� inkomst, f�r vilken ett f�retag i
en avtalsslutande stat beskattats i denna stat,
�ven inr�knas i inkomsten f�r ett f�retag i
den andra avtalsslutande staten och beskattas
i �verensst�mmelse d�rmed i denna andra
stat samt den s�lunda inr�knade inkomsten
�r s�dan som skulle ha tillkommit f�retaget i
den f�rstn�mnda staten om de villkor som
avtalats mellan f�retagen hade varit s�dana
som skulle ha avtalats mellan av varandra
oberoende f�retag, skall den andra staten
genomf�ra vederb�rlig justering av det skat�
tebelopp som p�f�rts f�r inkomsten i d enna
stat. Vid s�dan justering iakttas �vriga be�
st�mmelser i detta avtal och de beh�riga
myndigheterna i de avtalsslutande staterna
�verl�gger vid behov med varandra.
0
Artide 10
Dividends
(1) Dividends paid by a company which is
a resident of a Contracting State to a resident
of the other Contracting State may be taxed
in that other State.
(2) Such d ividends may also be taxed in
the Contracting State of which the company
paying the dividends is a resident and ac�
cording 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 divi�
dends. However, if the beneficial owner is a
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 �ven beskattas i den
avtalsslutande stat d�r bolaget som betalar
utdelningen har hemvist, enligt lagstiftningen
i denna stat, men om mottagaren har r�tt till
utdelningen f�r skatten inte �verstiga 15 pro�
cent av utdelningens bruttobelopp. Om emel�
lertid den som har r�tt till utdelningen �r ett
bolag (med undantag f�r handelsbolag) som
27
�
SFS 1992:17
company (other than a partnership) which
holds directly at least 25 per cent of the capi�
tal of the company paying the dividends the
dividends should be exempt from tax in the
Contracting State of which the company pay�
ing the dividends is a resident.
This paragraph shall not afiFect the taxation
of the company in respect of the profits out of
which the dividends are paid.
(3) The term "dividends" as used in this
Article means income from shares, "jouis-
sance" shares or "jouissance" rights, mining
shares, founders' shares or other rights par�
ticipating in profits, as well as income from
debt-claims participating in profits and in�
come from other corporate rights which is
subjected to the same taxation treatment as
income from shares by the laws of t he State
of which th e company making the distribu�
tion 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 Contract�
ing State, carries on business in the other
Contracting State of which the company pay�
ing the dividends is a resident, through a
permanent establishment situated therein, or
performs in that other State independent per�
sonal services from a fixed base situated
therein, and the holding in respect of which
the dividends are paid is effectively connect�
ed with such permanent establishment or
fixed base. In such case the provisions of
Article 7 or Article 14, as the case may be,
shall apply.
(5) Where a company which is a resident
of a Contracting State derives profits or in�
come from the other Contracting State, that
other State may not impose any tax on the
dividends paid by the company, except inso�
far as such dividends are paid to a resident of
that other State or insofar as the holding in
respect of which the dividends are paid is
effectively connected with a permanent es�
tablishment or a fixed base situated in that
other State, nor subject the company's undis�
tributed profits to a tax on the company's
undistributed profits, even if the dividends
paid or the undistributed profits consist
wholly or partly of profits or income arising
in such other State.
direkt innehar minst 25 procent av det utbe�
talande bolagets kapital skall utdelningen
vara undantagen fr�n beskattning i den av�
talsslutande stat i vilken det bolag som beta�
lar utdelningen har hemvist.
Denna punkt ber�r inte bolagets beskatt�
ning f�r vinst av vilken utdelningen betalas.
3. Med uttrycket "utdelning" f�rst�s i
denna artikel inkomst av aktier, andelsbevis
eller andra liknande bevis med r�tt till andel i
vinst, gruvaktier, stiftarandelar eller andra
r�ttigheter med r�tt till andel i vinst, samt
inkomst av fordringar som medf�r r�tt till
andel i vinst och inkomst av andra andelar i
bolag, som enligt lagstiftningen i den stat d�r
det utdelande bolaget har hemvist vid be�
skattningen behandlas p� samma s�tt som
inkomst av aktier.
4. Best�mmelserna i punkterna I och 2
till�mpas inte, om den som har r�tt till utdel�
ningen har hemvist i en avtalsslutande stat
och bedriver r�relse i den andra avtalsslu�
tande staten, d�r bolaget som betalar utdel�
ningen har hemvist, fr�n d�r bel�get fast
driftst�lle eller ut�var sj�lvst�ndig yrkesverk�
samhet i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den andel p�
grund av vilken utdelningen betalas �ger
verkligt samband med det fasta driftst�llet
eller den stadigvarande anordningen. 1 s�
dant fall till�mpas best�mmelserna 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 m�n utdelningen betalas till per�
son med hemvist i denna andra stat eller i
den m�n den andel p� grund av vilken utdel�
ningen betalas �ger verkligt samband med
fast driftst�lle eller stadigvarande anordning
i denna andra stat, och inte heller beskatta
bolagets icke utd elade vinst, �ven om utdel�
ningen eller den icke utdelade vinsten helt
eller delvis utg�rs av inkomst som uppkom�
mit i d enna andra stat.
28
�
SFS 1992:17
'fa
Artide 11
Interest
(1) Interest arising in a Contracting State
and paid to a resident of the other Contract�
ing State shall be taxable only in that other
State if such resident is the beneficial owner
of the interest.
(2) The term "interest" as used in this Ar�
ticle means income from debt-claims of every
kind, whether or not secured by mortgage,
but 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 pay�
ment shall not be regarded as interest for the
purpose of this Article.
(3) The provisions of paragraph (1) shall
not apply if the beneficial owner of the inter�
est, being a resident of a Contracting State,
carries on business in the other Contracting
State in which t he interest arises, through a
permanent establishment situated therein, or
performs in that other State independent per�
sonal services from a fixed base situated
therein, and the debt-claim in respect of
which the interest is paid is effectively con�
nected with such permanent establishment or
fixed base. In such case the provisions of
Article 7 or Article 14, as the case may be,
shall apply.
(4) Where, by reason of a special relation�
ship between the payer and the beneficial
owner or between both of them and some
other person, the amount of the interest, 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 bene�
ficial owner in the absence of such relation�
ship, the provisions of this Article shall apply
only to the last-mentioned amount. In such
case, the excess part of the payments shall
remain taxable according to the laws of each
Contracting State, due regard being had to
the other provisions of this Convention.
Artikel 11
R�nta
1. R�nta, som h�rr�r fr�n en avtalsslu�
tande stat och som betalas till person med
hemvist i den andra avtalsslutande staten,
beskattas endast i denna andra stat, om per�
sonen i fr�ga har r�tt till r�ntan.
2. Med uttrycket "r�nta" f�rst�s i denna
artikel inkomst av vaije slags fordran, anting�
en den s�kerst�llts genom inteckning i fast
egendom eller inte, men som inte medf�r r�tt
till andel i g�lden�rens vinst. Uttrycket �syf�
tar s�rskilt inkomst av v�rdepapper som ut�
f�rdats av staten och inkomst av obligationer
eller debentures, d�ri inbegripna agiobelopp
och vinster som h�nf�r sig till s�dana v�rde�
papper, obligationer eller debentures. Straff�
avgift p� grund av sen betalning anses inte
som r�nta vid till�mpningen av denna arti�
kel.
3. Best�mmelserna i punkt 1 till�mpas
inte, om den som har r�tt till r�ntan har
hemvist i en avtalsslutande stat och bedriver
r�relse i den andra staten, fr�n vilken r�nta n
h�rr�r, fr�n d�r bel�get f ast driftst�lle eller
ut�var sj�lvst�ndig yrkesverksamhet i denna
andra stat fr�n d�r bel�gen stadigvarande an�
ordning, samt den fordran f�r vilken r� ntan
betalas �ger verkligt samband med det fasta
driftst�llet eller den stadigvarande anord�
ningen. I s�dant fall till�mpas best�mmel�
serna i artikel 7 respektive artikel 14.
4. D� p� grund av s�rskilda f�rbindelser
mellan utbetalaren och den som har r�tt till
r�ntan eller mellan dem b�da och annan per�
son r�ntebeloppet, med h�nsyn till den ford�
ran f�r vilken r�ntan betalas, �verstiger det
belopp som skulle ha a vtalats mellan utbeta�
laren och den som har r�tt till r�ntan om
s�dana f�rbindelser inte f�relegat, till�mpas
best�mmelserna i denna artikel endast p�
sistn�mnda belopp. 1 s�dant fall beskattas
�verskjutande belopp enligt lagstiftningen i
vardera avtalsslutande staten med iaktta�
gande av �vriga best�mmelser i d etta avtal.
29
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SFS 1992:17
Artide 12
Royalties
(1) Royalties arising in a Contracting State
and paid to a resident of the other Contract�
ing State shall be taxable only in that other
State if such resident is the beneficial owner
of the royalties.
(2) The term "royalties" as used in this
Article means payments of any kind received
as a consideration for the use of, or the right
to use, any copyright of literary, artistic or
scientific work including cinematograph
films and films or tapes for radio or televi�
sion broadcasting, any patent, trade mark,
design or model, plan, secret formula or pro�
cess, or for information concerning industri�
al, commercial or scientific experience.
(3) The provisions of paragraph (1) shall
not apply if the beneficial owner of the royal�
ties, being a resident of a Contracting State,
carries on business in the other Contracting
State in which the royalties arise, through a
permanent establishment situated therein, or
performs in that other State independent per�
sonal services from a fixed base situated
therein, and the right or property in respect
of which the royalties are paid is effectively
connected with such permanent establish�
ment or fixed base. In such case the provi�
sions of Article 7 or Article 14, as the case
may be, shall apply.
(4) Where, by 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,
having regard to the use, right or information
for which they are paid, exceeds the amount
which would have been agreed upon by the
payer and the beneficial owner in the absence
of such relationship, the provisions of this
Article shall apply only to the last-mentioned
amount. In such case, the excess part of the
payments shall remain taxable according to
the laws of each Contracting State, due re�
gard being had to the other provisions of this
Convention.
Artikel 12
Royalty
1. Royalty, som h�rr�r fr�n en avtalsslu�
tande stat och som betalas till person med
hemvist i den andra avtalsslutande staten,
beskattas endast i denna andra stat, om per�
sonen i fr�ga h ar r�tt till royaltyn.
2. Med uttrycket "royalty" f�rst�s i denna
artikel vaije slags betalning som mottages s�
som ers�ttning f�r nyttjandet av eller f�r r�t�
ten att nyttja upphovsr�tt till litter�rt, konst�
n�rligt eller vetenskapligt verk, h�ri inbegri�
pet biograffilm samt film eller band f�r radio-
eller televisionsuts�ndning, patent, varu�
m�rke, m�nster eller modell, ritning, hemligt
recept eller hemlig tillverkningsmetod eller
f�r upplysning om erfarenhetsr�n av indu�
striell, kommersiell eller vetenskaplig natur.
3. Best�mmelserna i punkt 1 till�mpas
inte, om den som har r�tt till royaltyn har
hemvist i en avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande staten, fr�n
vilken royaltyn h�rr�r, fr�n d�r bel�get fast
driftst�lle eller ut�var sj�lvst�ndig yrkesverk�
samhet i denna andra stat fr�n d�r bel�gen
stadigvarande anordning, samt den r�ttighet
eller egendom i fr�ga om vilken royaltyn be �
talas �ger verkligt samband med det fasta
driftst�llet eller den stadigvarande anord�
ningen. I s�dant fall till�mpas best�mmel�
serna i artikel 7 respektive artikel 14.
4. D� p� grund av s�rskilda f�rbindelser
mellan utbetalaren och den som har r�tt till
royaltyn eller mellan dem b�da och annan
person royaltybeloppet, med h�nsyn till det
nyttjande, den r�tt eller den upplysning f�r
vilken royaltyn betalas, �verstiger det belo pp
som skulle ha avtalats mellan utbetalaren och
den som har r�tt till royaltyn om s�dana f�r�
bindelser inte f�relegat, till�mpas best�m�
melserna i denna artikel endast p� sist�
n�mnda belopp. I s�dant fall beskattas
�verskjutande belopp enligt lagstiftningen i
vardera avtalsslutande staten med iaktta�
gande av �vriga best�mmelser i detta avtal.
30
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SFS 1992:17
lEfi'
Article 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
situated in the other Contracting State may
be taxed in that other State.
(2) Gains from the alienation of movable
property forming part of the business proper�
ty of a permanent establishment which an
enterprise of a Contracting State has in the
other Contracting State or of movable prop�
erty pertaining to a fixed base available to a
resident of a Contracting State in the other
Contracting State for the purpose of perform�
ing independent personal services, including
such gains from the alienation of such a per�
manent establishment (alone or with the
whole enterprise) or of such fixed base, may
be taxed in that other State.
(3) Gains from the alienation of ships or
aircraft operated in international traffic or
movable property pertaining to the operation
of such ships or aircraft, shall be taxable only
in the Contracting-State in which the place of
effective management of the enterprise is
situated. If that State according to its legisla�
tion cannot tax the whole of the gains, the
gains shall be taxable only in the Contracting
State of which the alienator is a resident.
With respect to gains derived by the air
transport consortium Scandinavian Airlines
System, the provisions of this paragraph shall
apply only to such portion of the gains as
corresponds to the participation held in that
consortium by AB Aerotransport, the Swed�
ish partner of Scandinavian Airlines System.
(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) The provisions of paragraph (4) shall
not affect the right of each of the Contracting
States to levy according to its own law a tax
on gains from the alienation of shares in a
company, the capital of which is wholly or
partly divided into shares and which under
the laws of that State is a resident of that
Artikel 13
Realisationsvinst
1. Vinst, som person med hemvist i en
avtalsslutande stat f�rv�rvar p� grund av
�verl�telse av s�dan fast egendom som avses
i artikel 6 och som �r bel�gen i den andra
avtalsslutande staten, f�r beskattas i denna
andra stat.
2. Vinst p� grund av �verl�telse av l�s
egendom, som utg�r del av r�relsetillg�ngar�
na i fast driftst�lle, vilket ett f�retag i en
avtalsslutande stat har i den andra avtalsslu�
tande staten, eller av l�s egendom, h�nf�rlig
till stadigvarande anordning f�r att ut�va
sj�lvst�ndig yrkesverksamhet, som person
med hemvist i en avtalsslutande stat har i den
andra avtalsslutande staten, f�r beskattas i
denna andra stat. Detsamma g�ller vinst p�
grund av �verl�telse av s�dant fast driftst�lle
(f�r sig eller tillsammans med hela f�retaget)
eller av s�dan stadigvarande anordning.
3. Vinst p� grund av �verl�telse av skepp
eller luftfartyg som anv�nds i internationell
trafik eller l�s egendom som �r h�nf�rlig till
anv�ndningen av s�dana skepp eller luftfar�
tyg beskattas endast i den avtalsslutande stat
d�r f�retaget har sin verkliga ledning. I fall d�
denna stat p� grund av sin lagstiftning inte
kan beskatta vinsten i sin helhet, skall vins�
ten endast beskattas i den avtalsslutande stat
i vilken �verl�taren har hemvist.
Betr�ffande vinst som f�rv�rvas av luft�
fartskonsortiet Scandinavian Airlines System
till�mpas best�mmelserna i den na punkt en�
dast i fr�ga om den del av vinsten som mot�
svarar den andel i ko nsortiet vilken in n�has
av AB Aerotransport, den svenske del�garen
i Scandinavian Airlines System.
4. Vinst p� grund av �verl�telse av annan
egendom �n s�dan som avses i punkterna 1,2
och 3 beskattas endast i den avtalsslutande
stat d�r �verl�taren har hemvist.
5. Best�mmelserna i punkt 4 ber�r inte de
avtalsslutande statemas r�tt att enligt sin
egen lagstiftning b eskatta s�dan vinst genom
�verl�telse av andelar i ett bolag, vars kapital
helt eller delvis �r f�rdelat p� andelar och
som enligt lagstiftningen i den staten �ger
hemvist d�r, som f�rv�rvas av en fysisk per-
31
�
SFS 1992:17
State, derived by an individual who is a resi�
dent of the other State and has been a resi�
dent of the first-mentioned State in the
course of the last 5 years preceding the alien�
ation of the shares. The provisions of this
paragraph shall also apply to gains from the
alienation of other rights in such company
which, for the purpose of capital gains tax�
ation, are subject to the same treatment as
gains from the alienation of shares by the
laws of the first-mentioned State.
son som har hemvist i den andra staten och
som har haft hemvist i den f�rstn�mnda stat�
en under loppet av de senaste fem �ren f�re
�verl�telsen av a ndelama. Best�mmelserna i
denna punkt till�mpas �ven p� vinst p�
grund av �verl�telse av andra r�ttigheter i
s�dant bolag, som vid realisationsvinstbe�
skattningen enligt lagstiftningen i den f�rst�
n�mnda staten behandlas p� samma s�tt som
vinst p� grund av �verl�telse av andelar.
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 independent character shall be taxable
only in that State unless he has a fixed base
regularly available to him in the other Con�
tracting State for the purpose of performing
his activities. If he has such a fixed base, the
income may be taxed in the other State but
only so much thereof as is attributable to that
fixed base.
(2) The term "professional services" in�
cludes especially independent scientific, liter�
ary, artistic, educational or teaching activi�
ties as well as the independent activities of
physicians, lawyers, engineers, architects,
dentists and accountants.
Artikel 14
Sj�lvst�ndig yrkesut�vning
1. Inkomst, som en fysisk person med
hemvist i en avtalsslutande stat f�rv�rvar
genom att ut�va fritt yrke eller annan sj�lv�
st�ndig verksamhet, beskattas endast i denna
stat om han inte i den andra avtalsslutande
staten har stadigvarande anordning, som re�
gelm�ssigt st�r till hans f�rfogande f�r att
ut�va verksamheten. Om han har s�dan sta�
digvarande anordning, f�r inkomsten beskat�
tas i denna andra stat men endast s� stor del
av den som �r h�nf�rlig till denna stadigva�
rande anordning.
2. Uttrycket "fritt yrke" inbegriper s�r�
skilt sj�lvst�ndig vetenskaplig, litter�r och
konstn�rlig verksamhet, uppfostrings- och
undervisningsverksamhet samt s�dan sj�lv�
st�ndig verksamhet som l�kare, advokat, in�
genj�r, arkitekt, tandl�kare och revisor ut�
�var.
Artide 15
Dependent personal services
(1) Subject to the provisions of Artides
16, 18, 19 and 20, salaries, wages and other
similar remuneration derived by a resident of
a Contracting State in respect of an employ�
ment shall be taxable only in that State unless
the employment is exercised in the other
Contracting State. If the employment is so
exercised, such remuneration as is derived
therefrom may be taxed in tha t other State.
(2) Notwithstanding the provisions of
paragraph (1), remuneration derived by a
resident of a Contracting State in respect of
Artikel 15
Enskild tj�nst
1. Om inte best�mmelserna i artiklarna
16, 18, 19 och 20 f�ranleder a nnat, beskattas
l�n och annan liknande ers�ttning, som per�
son med hemvist i en avtalsslutande stat upp�
b�r p� grund av anst�llning, endast i denna
stat, s�vida inte arbetet utf�rs i den andra
avtalsslutande staten. Om arbetet utf�rs i
denna andra stat, f�r ers�ttning som uppb�rs
f�r arbetet beskattas d�r.
2. Utan hinder av best�mmelserna i punkt
1 beskattas ers�ttning, som person med hem�
vist i en avtalsslutande stat uppb�r f�r arbete
32
�
SFS 1992:17
an employment exercised in the other Con�
tracting State shall be taxable only in the
first-mentioned State if:
(a) the recipient is present in the other
State for a period or periods not exceeding in
the aggregate 183 days within any period of
12 months; and
(b) the remuneration is paid by, or on be�
half of, an employer who is not a resident of
the other State; and
(c) the remuneration is not borne by a per�
manent establishment or a fixed base which
the employer has in the other State.
(3) Notwithstanding the preceding provi�
sions of this Article, remuneration derived by
a resident of a Contracting State in respect of
an employment exercised aboard a ship or
aircraft operated in international traffic, shall
be taxable only in that State.
som utf�rs i den andra avtalsslutande staten
endast i den f�rstn�mnda staten, om:
a) mottagaren vistas i den andra staten un�
der tidrymd eller tidrymder som sammanlagt
inte �verstiger 183 dagar under en tolvm�na-
dersperiod, och
b) ers�ttningen betalas av arbetsgivare
som inte har hemvist i den andra staten eller
p� dennes v�gnar, samt
c) ers�ttningen inte belastar fast driftst�lle
eller stadigvarande anordning som arbetsgi�
varen har i den andra staten.
3. Utan hinder av f�reg�ende best�m�
melser i denna artikel beskattas ers�ttning,
som person med hemvist i en av talsslutande
stat uppb�r f�r arbete som utf�rs ombord p�
skepp eller luftfartyg i internationell trafik,
endast i denna stat.
Artide 16
Directors' fees
Directors' fees and other payments derived
by a resident of a Contracting State in his
capacity as a member of the board of direc�
tors, a "bestuurder" or a "commissaris" of a
company which is a resident of the other
Contracting State may be taxed in that other
State.
Artikel 16
Styrelsearvoden
Styrelsearvoden och annan ers�ttning, som
person med hemvist i en avtalsslutande stat
uppb�r i egenskap av styrelseledamot, "be�
stuurder" eller "commissaris" i bolag med
hemvist i den andra avtalsslutande 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 State 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
activities exercised by an entertainer or a
sportsman in his capacity as such accrues not
to the entertainer or sportsman himself but to
another person, that income may, notwith�
standing the provisions of Articles 7, 14 and
15, be taxed in the Contracting State in which
the activities of the entertainer or sportsman
are exercised.
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
genom sin personliga verksamhet i den andra
avtalsslutande staten i egenskap av artist, s�
som teater- eller filmsk�despelare, radio-
eller televisionsartist eller musiker, eller av
idrottsman, beskattas i denna andra stat.
2. I fall d� in komst genom personlig verk�
samhet, som artist eller idrottsman ut�var i
denna egenskap, inte tillfaller artisten eller
idrottsmannen sj�lv utan annan person, f�r
denna inkomst, utan hinder av best�mmel�
serna i artiklarna 7, 14 och 15, beskattas i den
avtalsslutande stat d�r artisten eller idrotts�
mannen ut�var verksamheten.
33
2-SFS 1992
�
SFS 1992:17
Artide 18
Pensions, annuities and social seairity pay�
ments
(1) Subject to the provisions of paragraph
(2) of Artide 19, pensions and other similar
remuneration paid to a resident of a Con�
tracting State in consideration of past em�
ployment and any annuity shall be taxable
only in that State.
(2) However, where such remuneration is
not of a periodical nature and it is paid in
consideration of past employment exercised
in the other Contracting State, or where in�
stead of the right to annuities a lump sum is
paid, this remuneration or this lump sum
may be taxed in the Contracting State in
which it arises.
(3) Any pension and other payment paid
out under the provisions of a social security
system of a Contracting State to a resident of
the other Contracting State may be taxed in
the first-mentioned State.
(4) The term "annuity" means a stated
sum payable periodically at stated times dur�
ing life or during a specified or ascertainable
period of time under an obligation to make
the payments in return for adequate and full
consideration in money or money's worth.
Artikel 18
Pension, livr�nta och utbetalningar enligt so -
cialfors�kringslagstiftning
1. Om inte best�mmelserna i artikel 19
punkt 2 f�ranleder annat, beskattas pension
och annan liknande ers�ttning, som med an�
ledning av tidigare anst�llning betalas till
person med hemvist i en avtalsslutande stat,
samt livr�nta, endast i denna stat.
2. Om emellertid s�dan ers�ttning inte �r
av periodisk natur och den betalas med an�
ledning av tidigare anst�llning som ut�vats i
den andra avtalsslutande staten eller n�r i
st�llet f�r r�tten till livr�nta ett eng�ngsbe�
lopp utbetalas f�r denna ers�ttning eller detta
eng�ngsbelopp beskattas i den avtalsslutande
stat fr�n vilken ers�ttningen eller eng�ngsbe�
loppet h�rr�r.
3. Pension och annan ers�ttning som beta�
las enligt socialf�rs�kringssystemet i en av�
talsslutande stat till en person med hemvist i
den andra avtalsslutande staten f�r beskattas
i den f�rstn�mnda staten.
4. Med uttrycket "livr�nta" f�rst�s ett
fastst�llt belopp som utbetalas periodiskt p�
fastst�llda tider under en persons livstid eller
under en angiven eller fastst�llbar tidsperiod
och som utg�r p� grund av f�rpliktelse att
verkst�lla dessa utbetalningar som ers�ttning
f�r d�remot fullt svarande vederlag i pen�
ningar eller penningars v�rde.
Artide 19
Government service
(1) (a) Remuneration, other than a pen�
sion, paid by a Contracting State or a politi�
cal subdivision or a local authority thereof to
an individual in respect of services rendered
to that State or subdivision or authority may
be taxed in that State.
(b) However, such remuneration shall be
taxable only in the o ther Contracting State if
the services are rendered in that other State
and the individual is a resident of that State
who;
(i) is a national of that St ate; or
(ii) did not become a resident of
that State solely for the purpose of ren�
dering the services.
34
Artikel 19
Offentlig tj�nst
1. a) Ers�ttning (med undantag f�r pen�
sion), som betalas av en avtalsslutande stat,
dess politiska underavdelningar eller lokala
myndigheter till fysisk person p� grund av
arbete som utf�rs i denna stats, dess politiska
underavdelningars eller lokala myndigheters
tj�nst, f�r beskattas i denna stat.
b) S�dan ers�ttning beskattas emellertid
endast i den andra avtalsslutande staten om
arbetet utf�rs i denna andra stat och per�
sonen i fr�ga har h emvist i denna stat och
1) �r medborgare i denna stat, eller
2) inte fick hemvist i denna stat ute�
slutande f�r att utf�ra arbetet.
�
SFS 1992:17
(2) (a) Any pension paid by, or out of
funds created by, a Contracting State or a
political subdivision or a local authority
thereof to an individual in respect of services
rendered t o that State or subdivision or au�
thority may be taxed 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 political subdivision or a local au�
thority thereof.
2. a) Pension, som betalas av, eller fr�n
fonder inr�ttade av, en avtalsslutande stat,
dess politiska underavdelningar eller lokala
myndigheter till fysisk person p� grund av
arbete som utf�rts i denna stats, dess poli�
tiska underavdelningars eller lokala myn�
digheters tj�nst, f�r beskattas i denna stat.
b) S�dan pension beskattas emellertid en�
dast i den andra avtalsslutande staten om
personen i fr�ga har hemvist och �r medbor�
gare i denna stat.
3. Best�mmelserna i artiklarna 15, 16 och
18 till�mpas p� ers�ttning och pension som
betalas p� grund av arbete som utf�rts i sam�
band med r�relse som bedrivs av en avtals�
slutande stat, dess politiska underavdelning�
ar eller lokala myndigheter.
lijjlli!�'
Artide 20
Professors and teachers
(1) Payments which a professor or teacher
who is a resi dent of a Contracting State and
who, at the invitation of a university, college,
school or other approved educational institu�
tion, is present in the other Contracting State
for the purpose of teaching or scientific re�
search for a maximum period of two years,
receives for such teaching or research, shall
be taxable only in the first-mentioned State.
(2) This Article shall not apply to income
from research if such research is undertaken
not in the public interest but primarily for the
private benefit of a specific person or per�
sons.
Article 21
Students
Payments which a student or business ap�
prentice 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 State.
Artikel 20
Professorer och l�rare
1. Ers�ttning som en professor eller en l�
rare, vilken har hemvist i en avtalsslutande
stat och som p� inbjudan av ett universitet,
h�gskola, skola eller annan godk�nd under�
visningsanstalt vistas i den andra avtalsslu�
tande staten f�r att bedriva undervisning
eller vetenskaplig forskning under en period
om h�gst tv� �r, uppb�r f�r s�dan undervis�
ning eller forskning beskattas endast i den
f�rstn�mnda staten.
2. Denna artikel till�mpas inte betr�ffande
inkomst av forskning, om forskningen sker,
inte i allm�nt intresse, utan f�retr�desvis f�r
att gagna viss persons eller vissa personers
privata intressen.
Artikel 21
Studerande
Studerande eller a�arspraktikant, som har
eller omedelbart f�re vistelse i en avtalsslu�
tande 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, un�
der f�ruts�ttning att beloppen h�rr�r fr�n
k�lla utanf�r denna stat.
35
�
SFS 1992:17
Article 22
Other income
(1) Items of income of a resident of a Con�
tracting State, wherever arising, not dealt
with in the foregoing Articles of this Conven�
tion shall be taxable only in that State.
(2) The provisions of paragraph (1) shall
not apply to income, other than income from
immovable property as defined in paragraph
(2) of Article 6, if the recipient of such in�
come, being a resident of a Contracting State,
carries on business in the other Contracting
State through a permanent establishment sit�
uated therein, or performs in that other State
independent personal services from a fixed
base situated therein, and the right or proper�
ty in respect of which th e income is paid is
effectively connected with such permanent
establishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the
case may be, shall apply.
Artikel 22
Annan inkomst
1. Inkomst som person med hemvist i en
avtalsslutande stat f�rv�rvar och som inte
behandlas i f�reg�ende artiklar av detta avtal
beskattas endast i denna stat, oavsett vari�
fr�n inkomsten h�rr�r.
2. Best�mmelserna i punkt 1 till�mpas
inte p� inkomst, med undantag f�r inkomst
av fast egendom som avses i artikel 6 punkt
2, om mottagaren av inkomsten har hemvist i
en avtalsslutande stat och bedriver r�relse i
den andra avtalsslutande staten fr�n d�r bel�
get fast driftst�lle eller ut�var sj�lvst�ndig
yrkesverksamhet i de nna andra stat fr�n d�r
bel�gen stadigvarande anordning, samt den
r�ttighet eller egendom i fr�ga om vilken in�
komsten 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.
CHAPTER IV
TAXATION OF CAPITAL
Artide 23
Capital
(1) Capital represented by immovable
property referred t o in Article 6, owned by a
resident of a Contracting State and situated
in the o ther Contracting State, may be taxed
in that other State.
(2) Capital represented by movable prop�
erty forming part of the business property of
a permanent establishment which an enter�
prise of a Contracting State has in the other
Contracting State or by movable property
pertaining to a fixed base available to a resi�
dent of a Contracting State in the other Con�
tracting State for the purpose of performing
independent personal services, may be taxed
in that other State.
(3) Capital represented by ships and air�
craft operated in international traffic and by
movable property pertaining to the operation
of such ships and aircraft, shall be taxable
only in the Contracting State in which the
place of effective management of the enter�
prise is situated. If that State according to its
KAPITEL IV
BESKATTNING AV F�RM�GENHET
Artikel 23
F�rm�genhet
1. F�rm�genhet best�ende av s�dan fast
egendom som avses i artike l 6, vilken person
med hemvist i en a vtalsslutande stat innehar
och vilken �r bel�gen i den andra avtalsslu�
tande staten, f�r beskattas i denna andra stat.
2. F�rm�genhet best�ende av l�s egen�
dom, som utg�r del av r�relsetillg�ngama i
fast driftst�lle, vilket ett f�retag i en avtals�
slutande stat har i den andra avtalsslutande
staten, eller av l�s egendom, h�nf�rlig till
stadigvarande anordning f�r att ut�va sj�lv�
st�ndig yrkesverksamhet, som person med
hemvist i en avtalsslutande stat har i den
andra avtalsslutande staten, f�r beskattas i
denna andra stat.
3. F�rm�genhet best�ende av skepp och
luftfartyg som anv�nds i internationell trafik
samt av l�s egendom som �r h�nf�rlig till
anv�ndningen av s�dana skepp och luftfartyg
beskattas endast i den avtalsslutande stat d�r
f�retaget har sin verldiga ledning. I fall d�
denna stat p� grund av sin lagstiftning inte
36
�
SFS 1992:17
(dgi
legislation cannot tax the whole of the capi�
tal, the capital shall be taxable only in the
Contracting State of which the enterprise is a
resident. For the purposes of this paragraph
the provisions of paragraph (2) of Article 8
shall apply.
(4) Ail other elements of capital of a resi�
dent of a Contracting State shall be taxable
only in that State.
CHAPTER V
ELIMINATION OF DOUBLE TAXATION
Article 24
Elimination of double taxation
(1) In the case of Sweden, double taxation
shall be avoided as follows:
(a) Where a resident of Sweden derives
income which un der the laws of the Nether�
lands and in accordance with the provisions
of this Convention may be taxed in the Neth�
erlands, Sweden shall allow subject to the
provisions of the law of Sweden concerning
credit for foreign tax (as it may be amended
from time to time without changing the gen�
eral principle hereoO as a deduction from
the tax on such income, an amount equal to
the Netherlands tax paid in respect of such
income.
(b) Where a resident of Sweden owns capi�
tal which, under the laws of the Netherlands
and in accordance with the provisions of this
Convention, may be taxed in the Nether�
lands, Sweden shall allow as a deduction
from the tax on such capital an amount equal
to the capital tax paid in the Netherlands in
respect of such capital. Such deduction shall
not, however, exceed that part of the Swedish
capital tax as computed before the deduction
is given, which is appropriate to the capital
which may be taxed in the Netherlands.
(c) Notwithstanding the provisions of sub�
paragraph (a) of this paragraph, where a resi�
dent of Sweden derives income, which in ac�
cordance with the provisions of paragraph (3)
of Article 18 or Article 19 may be taxed in the
Netherlands, Sweden shall exempt such in�
come from tax.
kan beskatta s�dan f�rm�genhet i sin helhet,
skall f�rm�genheten beskattas endast i den
avtalsslutande stat i vilken f�retaget har hem�
vist. Betr�fiFande denna punkt skall best�m�
melserna i artikel 8 punkt 2 till�mpas.
4. Alla andra slag av f�rm�genhet, som
person med hemvist i en avtalsslutande stat
innehar, beskattas endast i denna stat.
KAPITEL V
UNDANR�JANDE AV DUBBELBE�
SKATTNING
Artikel 24
Undanr�jande av dubbelbeskattning
1. Betr�ffande Sverige skall dubbelbe�
skattning undvikas enligt f�ljande:
a) Om person med hemvist i Sverige f�r�
v�rvar inkomst som enligt nederl�ndsk lag�
stiftning och i enlighet med best�mmelserna i
detta avtal f�r beskattas i Nederl�nderna,
skall Sverige med beaktande av best�m�
melserna i svensk lagstiftning om avr�kning
av utl�ndsk skatt (s�som de kan komma att
�ndras fr�n tid till annan utan att den all�
m�nna princip som anges h�r �ndras) fr�n
skatten p� inkomsten avr�kna ett belopp
motsvarande den skatt som erlagts i Neder�
l�nderna f�r inkomsten.
b) Om person med hemvist i Sverige inne�
har f�rm�genhet som enligt nederl�ndsk lag�
stiftning och i enlighet med best�mmelserna i
detta avtal f�r beskattas i Nederl�nderna,
skall Sverige fr�n denna persons f�rm�gen�
hetsskatt avr�kna ett belopp motsvarande
den f�rm�genhetsskatt som erlagts i Neder�
l�nderna f�r s�dan f�rm�genhet. Avr�k-
ningsbeloppet skall emellertid inte �verstiga
den del av den svenska f�rm�genhetsskatten,
ber�lcnad utan s�dan avr�kning, som bel�per
p� den f�rm�genhet som f�r beskattas i Ne�
derl�nderna.
c) Om person med hemvist i Sverige f�r�
v�rvar inkomst som enligt best�mmelserna i
artikel 18 punkt 3 eller artikel 19 f�r beskat�
tas i Nederl�nderna skall Sverige, utan
hinder av best�mmelserna i a) i denna punkt,
undanta s�dan inkomst fr�n beskattning.
37
�
SFS 1992:17
(d) Notwithstanding the provisions of sub�
paragraph (a) of this paragraph, dividends
paid by a company which is a resident of the
Netherlands to a company which is a resident
of Sweden shall be exempt from Swedish tax
to the extent that the dividends would ha ve
been exempt under Swedish law if both com�
panies had been Swedish companies. This
exemption shall not apply unless
(i) the profits out of which the divi�
dends are paid have, in the Nether�
lands or elsewhere, been subjected to a
tax corresponding to at least 15 per
cent of the net profits calculated in
accordance with Swedish law, or
(ii) these dividends represent in�
come or capital gains that would have
been exempt from Swedish tax if de�
rived directly by the company resident
in Sweden, or
(iii) these dividends represent capi�
tal gains from the alienation of shares
in a company in so far as the assets of
that company, if alienated, would yield
a capital gain which, if received direct�
ly by the Swedish company, would
have been exempt from Swedish tax,
or
(iv) these dividends represent capi�
tal gains from the alienation of shares
in a company which is a resident of the
Netherlands, in so far as the assets of
this company do not directly or indi�
rectly consist of a permanent establish�
ment or immovable property in a third
State, or of shares in a company which
is a resident of a third State and in so
far as the profits withheld by this com�
pany do no t represent income or capi�
tal gains derived from such assets.
However, in the case where dividends
which would have been exempt under Swed�
ish law if both co mpanies had been Swedish
companies do not qualify for the exemp�
tion from Swedish tax, Sweden shall - in
addition to the deduction from tax as men�
tioned in sub-paragraph (a) - allow as a de�
duction from the tax on such dividends an
amount equal to 10 per cent of the gross
amount of such dividends.
d) Utan hinder av best�mmelserna i a) i
denna punkt �r utdelning fr�n bolag med
hemvist i Nederl�nderna till bolag med hem�
vist i Sverige undantagen fr�n svensk skatt i
den m�n utdelningen skulle ha varit undanta�
gen fr�n beskattning enligt svensk lagstift�
ning, om b�da bolagen hade varit svenska.
S�dan skattebefrielse medges dock endast om
1) den vinst av vilken utdelningen
betalas har, i Nederl�nderna eller an�
norst�des, underkastats en beskattning
som motsvarar minst 15 procent av net�
tovinsten ber�knad i enlighet med
svensk lag, eller
2) denna utdelning utg�rs av in�
komst eller realisationsvinst som hade
varit skattebefriad i Sverige om den
hade f�rv�rvats direkt av bolaget med
hemvist i Sverige, eller
3) denna utdelning utg�rs av realisa�
tionsvinst p� grund av �verl�telse av
aktier i ett bolag till den del tillg�ngarna
i detta bolag, om dessa i st�llet �verl�
tits, hade resulterat i en realisations�
vinst som, om den hade f�rv�rvats di�
rekt av det svenska bolaget, hade varit
undantagen fr�n beskattning i Sverige,
eller
4) denna utdelning utg�rs av realisa�
tionsvinst p� grund av �verl�telse av
aktier i ett bolag med hemvist i Neder�
l�nderna, till den del tillg�ngarna i
detta bolag inte direkt eller indirekt-ut�
g�rs av ett fast driftst�lle eller fast egen�
dom i en tredje stat, eller av aktier i ett
bolag med hemvist i en tredje stat och
till den del vinstmedel i bolaget med
hemvist i Nederl�nderna inte utg�rs av
inkomst eller realisationsvinst h�nf�rlig
till s�dana tillg�ngar.
1 fall d� utdelning - som skulle ha varit
undantagen fr�n beskattning enligt svensk
lagstiftning om b�da bolagen hade varit
svenska inte uppfyller villkoren f�r skatte�
befrielse i Sverige, skall Sverige emellertid -
ut�ver den avr�kning fr�n skatt som anges i a
i denna p unkt fr�n skatten p� utdelningen
avr�kna ett belopp motsvarande 10 procent
av utdelningens bruttobelopp.
38
/
�
SFS 1992:17
IfPl
(e) Where a resident of Sweden derives in�
come which shall be exempt from Swedish
tax in accordance with sub-paragraph (c) of
this paragraph or which shall be ta xable only
in the Netherlands according to paragraph
(1) of Article 8, Sweden may, when determin�
ing the graduated rate of Swedish tax, take
into account the income which shall be
exempt from Swedish tax or which shall be
taxable only in the Netherlands.
(2) The Netherlands, when imposing tax
on its residents, may include in the basis
upon which such taxes are imposed the items
of income or capital which, according to the
provisions of this Convention, may be taxed
in Sweden.
(3) However, where a resident of the Neth�
erlands derives items of income or owns
items of capital which according to Article 6,
Article 7, paragraph (4) of Article 10, para�
graph (3) of Article 11, paragraph (3) of Arti�
cle 12, paragraphs (I) and (2) of Article 13,
Article 14, paragraph (1) of Article 15, para�
graph (3) of Article 18, paragraphs (1) (sub�
paragraph a) and (2) (sub-paragraph a) of
Article 19 and paragraphs (1) and (2) of Ar�
ticle 23 of this Convention may be taxed in
Sweden and are included in the basis referred
to in paragraph (2), the Netherlands shall
exempt such items of income or capital by
allowing a reduction of its tax. This reduction
shall be computed in conformity with the
provisions of N etherlands law for the avoid�
ance of double taxation. For that purpose the
said items of income or capital shall be
deemed to be included in the total amount of
the items of income or capital which are
exempt from Netherlands tax under those
provisions.
(4) Further, the Netherlands shall allow a
deduction from the Netherlands tax so com�
puted for the ite ms of income which accord�
ing to paragraph (2) of Article 10, paragraph
(5) of Article 13, Article 16, Article 17 and
paragraph (2) of Article 18 of this Conven�
tion may be taxed in Sweden to the extent
that these items are included in the basis
referred to in paragraph (2). The amount of
this deduction shall be equal to the tax paid
in Sweden on these items of income, but shall
e) Om person med hemvist i Sverige f�r�
v�rvar inkomst som enligt c) i denna punkt
skall undantas fr�n svensk skatt eller som
skall beskattas endast i Ned erl�nderna enligt
artikel 8 punkt 1, f�r Sverige - vid best�m�
mandet av skattesatsen f�r svensk progressiv
skatt - beakta den inkomst som skall undan�
tas fr�n svensk skatt respektive som skall be�
skattas endast i Nederl�nderna.
2. Nederl�nderna f�r vid uttagande av
skatt p� personer, som har hemvist d�r, i d et
beskattningsunderlag p� vilket s�dana skatter
tas ut inr�kna inkomst eller f�rm�genhet,
som enligt best�mmelserna i detta avtal f�r
beskattas i Sverige.
3. Om emellertid person med hemvist i
Nederl�nderna f�rv�rvar inkomst eller inne�
har f�rm�genhetstillg�ng som enligt artikel 6,
artikel 7, artikel 10 punkt 4, artikel 11 punk t
3, artikel 12 punkt 3, artikel 13 punkterna 1
och 2, artikel 14, artikel 15 punkt 1, artikel 18
punkt 3, artikel 19 punkt 1 a och punkt 2 a
och artikel 23 punkterna 1 och 2 i detta avtal
f�r beskattas i Sverige och har inr�knats i det
i punkt 2 angivna beskattningsunderlaget,
skall Nederl�nderna undanta denna inkomst
eller f�rm�genhetstillg�ng fr�n skatt genom
att medge neds�ttning av den nederl�ndska
skatten. Denna neds�ttning skall ber�knas i
enlighet med best�mmelserna i nederl�ndsk
lagstiftning om undvikande av dubbelbe�
skattning. P� grund h�rav skall nu angiven
inkomst eller f�rm�genhetstillg�ng anses
ing� i det sammanlagda beloppet av inkomst
eller f�rm�genhet som enligt dessa best�m�
melser �r undantaget fr�n nederl�ndsk skatt.
4. Nederl�nderna skall vidare medge av�
r�kning fr�n den s�lunda ber�lcnade neder�
l�ndska skatten p� inkomst som enligt artikel
10 punkt 2, artikel 13 punkt 5, artikel 16,
artikel 17 och artikel 18 punkt 2 i de tta avtal
f�r beskattas i Sverige till den del dessa in�
komster har inr�knats i det i punkt 2 angivna
beskattningsunderlaget. Avr�kningsbeloppet
skall motsvara den i Sverige erlagda skatten
p� dessa inkomster, men skall inte �verstiga
det belopp med vilket neds�ttning skulle ha
39
�
SFS 1992:17
not exceed the amount of the reduction
which would be allowed if the items of in�
come so included were the sole items of in�
come which are exempt from Netherlands
tax under the provisions of Netherlands law
for the avoidance of double taxation.
medgetts om de p� detta s�tt inr�knade in�
komsterna hade varit de enda inkomster som
enligt best�mmelserna i nederl�ndsk lag�
stiftning om undvikande av dubbelbeskatt�
ning var undantagna fr�n nederl�ndsk skatt.
CHAPTER VI
OFFSHORE ACTIVITIES
Artide 25
Offshore activities
(1) The provisions of this Article shall ap�
ply notwiths tanding any other provisions of
this Convention. However, this Article shall
not apply where offshore activ ities of a per�
son constitute for that person a permanent
establishment under the provisions of Article
5 or a fixed base under the provisions of
Article 14.
(2) In this Article the term "offshore ac�
tivities" means activities which are carried
on offshore in connection with the explora�
tion or exploitation of the sea-bed and its
subsoil and their natural resources, situated
in one of the States.
(3) An enterprise of a Contracting State
which carries on offshore activities in the oth�
er Contracting State shall, subject to para�
graph (4) of this Article, be deemed to be
carrying on, in respect of those activities,
business in that other State through a perma�
nent establishment situated therein, unless
the offshore activities in question are carried
on in the other State for a period or periods
not exceeding in the aggregate 30 days in any
period of 12 months. For the purpose of this
paragraph:
(a) where an enterprise carrying on off�
shore activities in the other Contracting State
is associated with another enterprise and that
other enterprise continues, as part of the
same project, the same offshore activities
that are or were being carried on by the first-
mentioned enterprise, and the aforemen�
tioned activities carried on by both enter�
prises - when added together exceed a
period of 30 days, then each enterprise shall
be deemed to be carrying on its a ctivities for
KAPITEL VI
VERKSAMHET UTANF�R KUSTEN
Artikel 25
Verksamhet utanf�r kusten
1. Best�mmelserna i denna artikel till�m�
pas utan hinder av �vriga best�mmelser i
detta avtal. Denna artikel till�mpas emeller�
tid inte d� en person bedriver verksamhet
utanf�r kusten som f�r honom utg�r ett fast
driftst�lle enligt best�mmelserna i artikel 5
eller en stadigvarande anordning enligt be�
st�mmelserna i artikel 14.
2. Med uttrycket "verksamhet utanf�r
kusten" avses i denna artikel verksamhet vil�
ken bedrivs utanf�r en av statemas kust i
samband med utforskandet eller utnyttjandet
av havsbottnen och dess underlag samt des�
sas naturtillg�ngar. .
3. F�retag i en avtalsslutande stat som be�
driver verksamhet utanf�r kusten i den andra
avtalsslutande staten anses om inte be�
st�mmelserna i punkt 4 i denna artikel f�ran�
leder annat med avseende p� dessa verk�
samheter bedriva r�relse i denna andra stat
fr�n d�r bel�get fast driftst�lle, s�vida inte
den ifr�gavarande verksamheten utanf�r
kusten bedrivs i denna andra stat under tid�
rymd eller tidrymder som sammanlagt inte
�verstiger 30 dagar under en tolvm�naders-
period. Vid till�mpningen av denna punkt
g�ller f�ljande.
a) I fall d� f�retag, som bed river verksam�
het utanf�r kusten i den andra avtalsslutande
staten, har intressegemenskap med ett annat
f�retag och detta andra f�retag forts�tter,
inom ramen f�r samma projelct, samma verk�
samhet utanf�r kusten som bedrivs eller be�
drevs av det f�rstn�mnda f�retaget och de
f�rutn�mnda verksamheterna som de b�da
f�retagen bedrivit sammanr�lcnat �verstiger
en tidrymd av 30 dagar, skall b�da f�retagen
anses ha bedrivit verksamhet under en tid-
40
�
SFS 1992:17
a period exceeding 30 days in a 12 months
period;
u?'
(b)
enterprise shall be regarded as asso-
elated with another enterprise if one holds
directly or indirectly at least one third of the
capital of the other enterprise or if a person
holds directly or indirectly at least one third
of the capital of both enterprises.
WlSiU
(4) However, for the purpose of paragraph
(3) of th is Article the term "offshore activi�
ties" shall be deemed not to include:
(a) one or any combination of the activi-
ties mentioned in p aragraph (4) of Article 5;
(b) towing or anchor handling by ships pri-
marily designed for that purpose and any oth-
er activities performed by such ships;
acni
(c) the transport of supplies or personnel
feiii
by ships or aircraft in international traffic.
(5) A resident of a Contracting State who
carries on offshore activities in the other
State, which consist of professional services
or other activities of an independent charac�
ter, shall be deemed to be performing those
activities from a fixed base in the other State
if the offshore activities in question last for a
continuous period of 30 days or more.
(6) Salaries, wages and other similar remu�
neration derived by a resident of a Contract�
ing State in respect of an employment con�
nected with offshore activities carried on
through a permanent establishment in the
other Contracting State may, to the extent
that the employment is exercised offshore in
that other State, be taxed in that other State.
(7) Where documentary evidence is pro�
duced tha t tax has been paid in Sweden on
the items of income which may be taxed in
Sweden according to Article 7 and Article 14
in connection with respectively paragraph (3)
and paragraph (5) of this Article and para�
graph (6) of this Article, the Netherlands
shall allow a reduc tion of its tax, which shall
be computed in conformity with the rules
laid down in paragraph (3) of Article 24.
rymd som �verstiger 30 dagar under en tolv-
m�nadersperiod.
b) Ett foretag anses ha intressegemenskap
med ett annat foretag om det ena foretaget
direkt eller indirekt �ger minst en tredjedel
av det andra f�retagets kapital eller om en
person direkt eller indirekt �ger minst en
tredjedel i b�da foretagens kapital.
4. Vid till�mpningen av punkt 3 i denna
artikel anses uttrycket "verksamhet utanf�r
kusten" emellertid inte innefatta:
a) en eller flera av de kombinationer av
verksamheter som anges i artikel 5 punkt 4,
b) bogsering eller assistans vid ankring
som utf�rs med skepp vilka huvudsakligen �r
konstruerade f�r detta �ndam�l och annan
verksamhet som utf�rs med s�dana skepp,
c) transport av utrustning eller personal
med skepp eller luftfartyg i internationell tra�
fik.
5. Person med hemvist i en avtalsslutande
stat som utanf�r den andra statens kust be�
driver verksamhet som �r att h�nf�ra till fritt
yrke eller annan verksamhet av sj�lvst�ndig
natur, anses bedriva verksamheten fr�n en
stadigvarande anordning i d enna andra stat
om den ifr�gavarande verksamheten utanf�r
kusten p�g�r under en sammanh�ngande tid�
rymd av 30 dagar eller mer.
6. L�n och annan liknande ers�ttning som
person med hemvist i en avtalsslutande stat
f�rv�rvar p� grund av anst�llning som har
samband med verksamhet utanf�r kusten
som bedrivs fr�n fast driftst�lle i d en andra
avtalsslutande staten f�r, till den del som ar�
betet utf�rs utanf�r kusten i denna andra
stat, beskattas i denna andra stat.
7. I fall d� skriftligt bevis f�retetts att skatt
har erlagts i Sverige f�r de inkomster som
enligt artikel 7 och artike l 14, j�mf�rda med
punkt 3 respektive punkt 5 i denna artikel,
samt enligt punkt 6 i denna artikel, f^r be�
skattas i Sverige, sk all Nederl�nderna medge
neds�ttning av sin skatt. Denna neds�ttning
skall ber�knas i enlighet med de best�m�
melser som anges i artikel 24 punkt 3.
41
�
SFS 1992:17
CHAPTER VII
SPECIAL PROVISIONS
Artide 26
Non-discrimination
(1) Nationals of a Contracting State shall
not be subjected in the other Contracting
State to any taxation or any requirement con�
nected therewith, which is other or more bur�
densome than the taxation and connected re�
quirements to which na tionals of that other
State in the same circumstances are or may
be subjected. This provision shall, notwith�
standing the provisions of Article 1, also ap�
ply to persons who are not residents of one or
both of the Contracting States.
(2) The taxation on a permanent establish�
ment which an enterprise of a Contracting
State has in the other Contracting State shall
not be less favourably levied in that other
State than the taxation levied on enterprises
of that other State carrying on the same ac�
tivities. This provision shall not be construed
as obliging a Contracting State to grant to
residents of the other Contracting State any
personal allowances, reliefs and reductions
for taxation purposes on account of civil sta�
tus or family responsibilities which it grants
to its own residents.
(3) Except where the provisions of para�
graph (I) of Article 9, paragraph (4) of Article
11, or paragraph (4) of Article 12, apply, in�
terest, royalties and other disbursements
paid by an enterprise of a Contracting State
to a resident of the other Contracting State
shall, for the purpose of determining the tax�
able profits of such enterprise, be deductible
under the same conditions as if they had been
paid to a resident of the first-mentioned
State. Similarly, any debts of an enterprise of
a Contracting State to a resident of the other
Contracting State shall, for the purpose of
determining the taxable capital of such enter�
prise, be deductible under the same condi�
tions as if they had been contracted to a resi�
dent of the first-mentioned State.
(4) Enterprises of a Contra cting State, the
capital of which is who lly or partly owned or
controlled, directly or indirectly, by o ne or
KAPITEL VII
S�RSICILDA BEST�MMELSER
Artikel 26
F�rbud mot diskriminering
1. Medborgare i en avtalsslutande stat
skall inte i den andra avtalsslutande staten bli
f�rem�l f�r beskattning eller d�rmed sam�
manh�ngande krav som �r av annat slag eller
mer tyngande �n den beskattning och
d�rmed sammanh�ngande krav som medbor�
gare i denna andra stat under samma f�rh�l�
landen �r eller kan bli underkastad. Utan
hinder av best�mmelserna i a rtikel 1 till�m�
pas denna best�mmelse �ven p� person som
inte har hemvist i en avtalsslutande stat eller
i b�da avtalsslutande staterna.
2. Beskattningen av ett fast driftst�lle,
som f�retag i en avtals slutande stat har i den
andra avtalsslutande staten, skall i denna
andra stat inte vara mindre f�rdelaktig �n be�
skattningen av f�retag i denna andra stat,
som bedriver verksamhet av samma slag.
Denna best�mmelse anses inte medf�ra skyl�
dighet f�r en avtalsslutande stat att medge
person med hemvist i den andra avtalsslu�
tande staten s�dant personligt avdrag vid
beskattningen, s�dan skattebefrielse eller
skatteneds�ttning p� grund av civilst�nd eller
f�rs�ijningsplikt mot familj som medges per�
son med hemvist i den egna staten.
3. Utom i de fall d� best�mmelserna i arti�
kel 9 punkt 1, artikel 11 punkt 4 eller artikel
12 punkt 4 till�mpas, �r r�nta, royalty och
annan betalning fr�n f�retag i en avtalsslu�
tande stat till person med hemvist i den and�
ra avtalsslutande staten avdragsgilla vid be�
st�mmandet av den beskattningsbara inkom�
sten f�r s�dant f�retag p� samma villkor som
betalning till person med hemvist i den f�rst�
n�mnda staten. P� samma s�tt �r skuld som
f�retag i en avtalsslutande stat har till person
med hemvist i den andra avtalsslutande stat�
en avdragsgill vid best�mmandet av s�dant
f�retags beskattningsbara f�rm�genhet p�
samma villkor som skuld till person med
hemvist i den f�rstn�mnda staten.
4. F�retag i en avtalsslutande stat, vars
kapital helt eller delvis �gs eller kontrolleras,
direkt eller indirekt, av en eller flera personer
42
�
SFS 1992:17
more residents of the other Contracting
State, shall not be subjected in the first-men�
tioned State to any taxation or any require�
ment connected therewith which is other or
more burdensome than the taxation and con�
nected requirements to which other similar
enterprises of the first-mentioned State are or
may be subjected.
(5) Contributions paid by, or on behalf of,
an individual who is a resident of a Contract�
ing State and who is not a national of that
State, to a pension plan that is recognized for
tax purposes in the other Contracting State
will be tre ated in the same way for tax pur�
poses in the first-mentioned State as a contri�
bution paid to a pension plan that is recog�
nized for tax purposes in that first-mentioned
State, provided that
(a) such individual was contributing to
such pension plan before he became a resi�
dent of the first-mentioned State; and
(b) the competent authority of the first-
mentioned State agrees that the pension plan
corresponds to a pension plan recognized for
tax purposes by that State.
The competent authorities of the Contract�
ing States may by common agreement pre�
scribe conditional rules concerning the appli�
cation of this provision.
For the purpose of this paragraph, "pen�
sion plan" includes a pension plan created
under a public social security system.
(6) The provisions of this Article shall,
notwithstanding the provisions of Article 2,
apply to taxes of every kind and description.
med hemvist i den andra avtalsslutande stat�
en, skall inte i den f�rstn�mnda staten bli
f�rem�l f�r beskattning eller d�rmed sam�
manh�ngande krav som �r av annat slag eller
mer tyngande �n den beskattning och
d�rmed sammanh�ngande krav som annat
liknande f�retag i den f�rstn�mnda staten �r
eller kan bli underkastat.
5. Avgifter, som betalas av eller f�r en fy�
sisk person som har hemvist i en avtalsslu�
tande stat men som inte �r medborgare i
denna stat, till en pensionsplan som erk�nts
f�r beskattnings�ndam�l i den andra avtals�
slutande staten, behandlas vid beskattningen
i den f�rstn�mnda staten p� samma s�tt som
avgifter vilka betalats till en pensionsplan
som erk�nts f�r beskattnings�ndam�l i den
f�rstn�mnda staten, under f�ruts�ttning att
a) s�dan fysisk person omfattades av en
s�dan pensionsplan innan han fick hemvist i
den f�rstn�mnda staten; och
b) den beh�riga myndigheten i den f�rst�
n�mnda staten finner att pensionsplanen
motsvarar en pensionsplan som erk�nts f�r
beskattnings�ndam�l i denna stat.
De beh�riga myndigheterna i de avtalsslu�
tande staterna kan genom �msesidig �verens�
kommelse f�reskriva n�rmare villkor f�r
till�mpningen av denna best�mmelse.
Vid till�mpningen av denna punkt anses
uttrycket "pensionsplan" innefatta pensions�
plan som inr�ttats inom ramen f�r ett all�
m�nt socialf�rs�kringssystem.
6. Utan hinder av best�mmelserna i arti�
kel 2 till�mpas best�mmelserna i f�revarande
artikel p� skatter av varje slag och beskaffen�
het.
Artide 27
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 Con�
vention, he may, irrespective of the remedies
provided by the domestic law of those States,
present his case to the competent authority of
the Contracting State of which he is a resi�
dent or, if his case comes under paragraph (I)
of Article 26, to that of the Contracting State
Artikel 27
F�rfarandet vid �msesidig �verenskommelse
1. Om en person anser att en avtalsslu�
tande stat eller b�da avtalsslutande staterna
vidtagit �tg�rder som f�r honom medf�r eller
kommer att medf�ra beskattning som strider
mot best�mmelserna i detta avtal, kan han,
utan att detta p�verkar hans r�tt att anv�nda
sig av de r�ttsmedel som finns i dessa staters
interna r�ttsordning, framl�gga saken f�r den
beh�riga myndigheten i den avtalsslutande
stat d�r han har hemvist eller, om fr�ga �r om
43
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SFS 1992:17
of which he is a national. The case must be
presented within three years from the first
notification of the action resulting in tax�
ation not in a ccordance with the provisions
of the Convention,
(2) The competent authority shall endea�
vour, if the objection appears to it to be justi�
fied and if it is not itself able to arrive at a
satisfactoiy solution, to resolve the case by
mutual agreement with the competent au�
thority of the other Contracting State, with a
view to the avoidance of taxation which is
not in accordance with the Convention. Any
agreement reached shall be implemented not�
withstanding any time limits in the domestic
law of the Contracting States.
(3) The competent authorities of the Con�
tracting States shall endeavour to resolve by
mutual agreement any difficulties or doubts
arising as to the interpretation or application
of the Convention. They may also consult
together for the elimination of double tax�
ation in cases not provided for in the Con�
vention.
(4) The competent authorities of the Con�
tracting States may communicate with each
other directly for the purpose of reaching an
agreement in the sense of the preceding para�
graphs.
(5) The competent authorities of the Con�
tracting States may by mutual agreement set�
tle the mode of application of the limitations
referred to in Articles 10, 11 and 12.
till�mpning av artikel 26 punkt 1, i den av�
talsslutande stat d�r han �r medborgare. Sa�
ken skall framl�ggas inom tre �r fr�n den
tidpunkt d� personen i fr�ga fick vetskap om
den �tg�rd som givit upphov till beskattning
som strider mot best�mmelserna i avtalet.
2. Om den beh�riga myndigheten finner
inv�ndningen grundad men inte sj�lv kan f�
till st�nd en tillfredsst�llande l�sning, skall
myndigheten s�ka l�sa fr�gan genom �msesi�
dig �verenskommelse med den beh�riga
myndigheten i den andra avtalsslutande stat�
en i syfte att undvika beskattning som strider
mot avtalet. �verenskommelse som tr�ffats
genomfors utan hinder av tidsgr�nser i de
avtalsslutande statemas interna lagstiftning.
3. De beh�riga myndigheterna i de av�
talsslutande staterna skall genom �msesidig
�verenskommelse s�ka avg�ra sv�righeter
eller tvivelsm�l som uppkommer i fr�ga om
tolkningen eller till�mpningen av avtalet. De
kan �ven �verl�gga i syfte att undanr�ja dub�
belbeskattning i fall som inte omfattas av
avtalet.
4. De beh�riga myndigheterna i de av�
talsslutande staterna kan tr�da i direkt f�r�
bindelse med varandra i syfte att tr�ffa �ver�
enskommelse i de fall som angivits i f�re�
g�ende punkter.
5. De beh�riga myndigheterna i de av�
talsslutande staterna kan tr�ffa �msesidig
�verenskommelse om s�ttet att genomf�ra de
begr�nsningar som anges i artiklarna 10, II
och 12.
Artide 28
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 t his Convention or of t he domestic
laws of the Contracting States concerning
taxes covered by the Convention insofar as
the taxation thereunder is not contrary to the
Convention. The exchange of information is
not restricted by Article 1. Any information
received by a Contracting State shall be treat�
ed as secret in the same manner as informa�
tion obtained under the domestic laws of that
Artikel 28
Utbyte av upplysningar
1. De beh�riga myndigheterna i de av�
talsslutande staterna skall utbyta s�dana upp�
lysningar som �r n�dv�ndiga for att till�mpa
best�mmelserna i detta avtal eller i de av�
talsslutande statemas interna lagstiftning i
fr�ga om skatter som omfattas av avtalet i
den m�n beskattningen enligt denna lag�
stiftning inte strider mot avtalet. Utbytet av
upplysningar begr�nsas inte av artikel 1.
Upplysningar som en avtalsslutande stat
mottagit skall behandlas s�som hemliga p�
samma s�tt som upplysningar som erh�llits
44
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SFS 1992:17
State and shall be disclosed only to persons or
authorities (including courts and administra�
tive bodies) involved in the assessment or
collection of, the enforcement or prosecution
in respect of, or the determination of appeals
in relation to, the taxes covered by the Con�
vention. 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 (I) be construed so as to impose on a
Contracting State the obligation:
(a) to carry out administrative measures at
variance with the laws and administrative
practice of that or of the other Contracting
State;
(b) to supply information which is not ob�
tainable under the laws or in the normal
course of the administration of that or of the
other Contracting State;
(c) to supply information which would
disclose any trade, business, industrial, com�
mercial or professional secret or trade pro�
cess, or information, the disclosure of which
would be contrary to public policy (ordre
public).
enligt den interna lagstiftningen i den na stat
och f�r yppas endast for personer eller myn�
digheter (d�ri inbegripna domstolar och f�r�
valtningsorgan) som fastst�ller, uppb�r eller
indriver de skatter som omfattas av avtalet
eller handl�gger �tal eller besv�r i fr�ga om
dessa skatter. Dessa personer eller myndighe�
ter skall anv�nda upplysningarna endast f�r
s�dana �ndam�l. De f�r yppa upplysningarna
vid offentlig r� tteg�ng eller i domstolsavg�r�
anden.
2. Best�mmelserna i punkt 1 anses inte
medf�ra skyldighet f�r en avtalsslutande stat
att:
a) vidta f�rvaltnings�tg�rder som avviker
fr�n lagstiftning och administrativ praxis i
denna avtalsslutande stat eller i den andra
avtalsslutande staten;
b) l�mna upplysningar som inte �r till�
g�ngliga enligt lagstiftningen eller sedvanlig
administrativ praxis i denna avtalsslutande
stat eller i den andra avtalsslutande staten;
c) l�mna upplysningar som skulle r�ja af�
f�rshemlighet, industri-, handels- eller yrkes�
hemlighet eller i n�ringsverksamhet nyttjat
f�rfaringss�tt eller upplysningar, vilkas �ver�
l�mnande skulle strida mot allm�nna h�nsyn
(ordre public).
Artide 29
Assistance in recovery
(1) The Contracting States agree to lend
each other assistance and support with a view
to the collection, in accordance with their
respective laws or administrative practice, of
the taxes to which this Convention shall ap�
ply and of any increases, surcharges, overdue
payments, interests and costs pertaining to
the said taxes.
(2) At the request of the applicant State
the requested State shall recover tax claims of
the first-mentioned State in accordance with
the law a nd administrative practice for the
recovery of its own tax claims. However,
such claims do not enjoy any priority in the
requested State and cannot be recovered by
imprisonment for debt of the debtor. The
requested State is not obliged to take any
Artikel 29
Handr�ckning vid indrivning
1. De avtalsslutande staterna f�rbinder sig
att l�mna varandra handr�ckning och bi�
st�nd f�r indrivning i enlighet med respek�
tive stats lagstiftning eller administrativa
praxis av skatter p� vilka detta avtal skall
till�mpas samt av de f�rh�jda
belopp,
till�ggsavgifter, f�rfallna betalningar, r�ntor
och kostnader som h�nf�r sig till n�mnda
skatter.
2. Efter framst�llning av den ans�kande
staten skall den anmodade staten driva in
den f�rstn�mnda statens skattefordringar i
enlighet med lagstiftning och administrativ
praxis r�rande indrivning av dess egna skat�
tefordringar. S�dana fordringar �tnjuter
emellertid inte n�gon f�rm�nsr�tt i den an�
modade staten och kan inte drivas in genom
att g�lden�ren f�ngslas f�r sin fordran. Den
45
�
SFS 1992:17
executory measures which a re not provided
for in the laws of the applicant State.
(3) The provisions of paragraph (2) shall
apply only to tax claims which form the sub�
ject of an instrument permitting their en�
forcement in the applicant State and, unless
otherwise agreed between the competent
authorities, which are not contested.
However, where the claim relates to a li�
ability to tax of a person as a non resident of
the applicant State, paragraph (2) shall only
apply, unless otherwise agreed between the
competent authorities, where the claim may
no longer be contested.
(4) The obligation to provide assistance in
the recovery of tax claims concerning a de�
ceased person or his estate is limited to the
value of the estate or the property acquired
by each beneficiaiy of the estate, according to
whether the claim is to be recovered from the
estate or from the beneficiaries thereof.
(5) The requested State shall not be
obliged to accede to the request:
(a) if the applicant State has not pursued
all means available in its own territory, ex�
cept where recourse to such means would
give rise to disproportionate difficulty;
(b) if and insofar as it considers the tax
claim to be contrary to the provisions of this
Convention or of any other convention to
which both of the Contracting States are par�
ties.
(6) The request for administrative assis�
tance in the recovery of a tax claim shall be
accompanied by;
(a) a declaration that the tax claim con�
cerns a tax covered by the Convention and
that the conditions of paragraph (3) are met;
(b) an official copy of t he instrument per�
mitting enforcement in the applicant State;
(c) any other document required for re�
covery;
(d) where appropriate, a certified copy
confirming any related decision emanating
from an administrative body or a public
court.
anmodade staten �r inte slcyldig att vidta n�g�
ra exekutiva �tg�rder som inte finns att tillg�
enligt den ans�kande statens lagstiftning.
3. Best�mmelserna i pu nkt 2 g�ller endast
s�dan skattefordran betr�ffande vilken det
finns en i den ans�kande staten giltig verk�
st�llighetstitel och, s�vida inte de beh�riga
myndigheterna kommit �verens om annat,
som inte �r tvistig.
Om emellertid fordran uppkommit p�
grund av skattskyldighet for tid under vilken
en person varit inskr�nkt skattskyldig i den
ans�kande staten skall punkt 2 endast till�m�
pas, s�vida inte de beh�riga myndigheterna
kommit �verens om annat, om fordran inte
l�ngre kan �verklagas.
4. Skyldigheten att ge handr�ckning vid
indrivning av skattefordran som avser avli�
den person eller dennes d�dsbo �r begr�nsad
till d�dsboets v�rde respektive v�rdet av
d�dsbodel�gares andel i d�dsboet och v�rdet
av till d�dsbodel�gare utskiftad egendom,
beroende p� om indrivningen av fordran
skall riktas mot d�dsboet eller mot dess del�
�gare.
5. Den anmodade staten �r inte skyldig att
efterkomma en framst�llning:
a) om den ans�kande staten inte pr�vat
alla de m�jligheter som st�r till dess f�rfo�
gande inom dess territorium, utom i de fall
d� vidtagandet av s�dana �tg�rder skulle
medf�ra oproportionerligt stora sv�righeter,
b) om och i den m�n den anser att skatte�
fordran strider mot best�mmelserna i detta
avtal eller n�got annat avtal i vilket b�da de
avtalsslutande staterna �r parter.
6. Till framst�llning om handr�ckning f�r
indrivning av en skattefordran skall fogas:
a) en f�rs�kran att skattefordran g�ller
skatt som omfattas av avtalet och att vill�
koren i punkt 3 �r uppfyllda,
b) en officiell kopia av den i den ans��
kande staten giltiga verkst�llighetstiteln,
c) de �vriga handlingar som beh�vs f�r
indrivning,
d) vid behov, en bevittnad kopia till be�
kr�ftande av vaije besl�ktat beslut som h�r�
r�r fr�n ett administrativt organ eller en
domstol.
46
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SFS 1992:17
ar
(7) The applicant State shall indicate the
amounts of the tax claim to be recovered in
both the currency of the applicant State and
the currency of the requested State. The rate
of exchange to be used for the purpose of the
preceding sentence is the last selling price
settled on the most representative exchange
market or markets of the applicant State.
Each amount recovered by the requested
State shall be transferred to the applicant
State in the currency of the requested State.
The transfer shall be carried out within a
period of a month from the date of the recov�
ery.
(8) At the request of the applicant State,
the requested State shall, with a view to the
recovery of an am ount of tax, take measures
of conservancy even if the claim is contested
or is not yet the subject of an instrument
permitting enforcement, in so far as such is
permitted by the laws and administrative
practice of the requested State.
(9) The instrument permitting enforce�
ment in the applicant State shall, where ap�
propriate and in accordance with the provi�
sions in force in the requested State, be ac�
cepted, recognised, supplemented or re�
placed as soon as possible after the date of the
receipt of the request for assistance by an
instrument permitting enforcement in the re�
quested State.
(10) Questions concerning any period be�
yond which a tax claim cannot be enforced
shall be governed by th e law of the applicant
State. The request for assistance in the recov�
ery shall give particulars concerning that pe�
riod.
(11) Acts of recovery carried out by the
requested State in pursuance of a request for
assistance, which, according to the laws of
that State, would have the e|Fect of suspend�
ing or in terrupting the period mentioned in
paragraph (10), shall also have this effect un�
der the laws of the applicant State. The re�
quested State shall inform the applicant State
about such acts.
(12) The requested State may allow defer�
ral of payment or payment by installments, if
its laws or administrative practice permit it
to do so in similar circumstances; but it shall
7. Den ans�kande staten skall ange storle�
ken p� den skattefordran som skall d rivas in
s�v�l i den ans�kande som i den anmodade
statens valuta. D�rvid skall den senast note�
rade s�ljkursen p� den mest representativa
valutamarknaden eller -marknaderna i den
ans�kande staten anv�ndas. Vaije belopp
som drivs in av den anmodade staten skall
�verf�ras till den ans�kande staten i den a n�
modade statens valuta. �verf�ringen skall
ske inom en m�nad efter det att indrivningen
�gt rum.
8. Efter framst�llning av den ans�kande
staten skall den anmodade staten, om och i
den m�n detta �r m�jligt enligt lagstiftning
och administrativ praxis i den anmodade
staten, vidta �tg�rder f�r att s�kerst�lla in�
drivning av skatt, �ven om skattefordran har
�verklagats eller om ingen verkst�llighetstitel
�nnu f�religger.
9. En verkst�Uighetstitel som �r giltig i den
ans�kande staten skall, vid behov och i en�
lighet med de best�mmelser som g�ller i den
anmodade staten, snarast m�jligt efter det att
framst�llningen har inkommit godk�nnas, er�
k�nnas, kompletteras eller ers�ttas med en
verkst�llighetstitel som �r giltig i den anmo�
dade staten.
10. I fr�gor som g�ller tidsfrist efter vilken
skattefordran inte kan verkst�llas skall den
ans�kande statens lagstiftning till�mpas.
Framst�llning om handr�ckning skall inne�
h�lla detaljerade uppgifter om s�dan tids�
frist.
11. Indrivnings�tg�rder, som vidtagits av
den anmodade staten efter framst�llning om
handr�ckning och som enligt lagstiftningen i
denna stat uppskjuter eller avbryter tidsfrist
som avses i punkt 10, skall ocks� ha denna
verkan vid till�mpningen av lagstiftningen i
den ans�kande staten. Den anmodade staten
skall underr�tta den ans�kande staten i de
fall s�dana �tg�rder vidtas.
12. Den anmodade staten f�r efter att f�rst
ha underr�ttat den ans�kande staten d�rom,
bevilja anst�nd med betalningen eller medge
att denna sker genom delbetalningar, n�r
47
�
SFS 1992:17
first inform the applicant State.
(13) The competent authorities of the
Contracting States shall by common agree�
ment prescribe rules concerning minimum
amounts of tax claims subject to a request for
assistance.
(14) The Contracting States shall recipro�
cally waive any restitution of costs resulting
from the respective assistance and support
which they lend each other in applying this
Convention. The applicant State shall in any
event remain responsible towards the re�
quested State for the pecuniary consequences
of acts of recovery which have been found
unjustified in respect of the reality of the tax
claim concerned or of the validity of the in�
strument permitting enforcement in the ap�
plicant State.
detta �r till�tet under liknande omst�ndighe�
ter enligt lagstiftning eller administrativ
praxis i den anmodade staten.
13. De beh�riga myndigheterna i de av�
talsslutande staterna skall genom gemensam
�verenskommelse f�reskriva regler betr�f�
fande minsta belopp p� skattefordringar som
en framst�llning om handr�ckning f�r avse.
14. De avtalsslutande staterna skall �mse�
sidigt avst� fr�n vaije ers�ttning for kost�
nader som uppkommit vid handr�ckning och
bist�nd som staterna l�mnat varandra vid
till�mpningen av detta avtal. Den ans�kande
staten skall i alla h�ndelser f�rbli ansvarig i
forh�llande till den anmodade staten i fr�ga
om de ekonomiska konsekvenserna av in�
drivnings�tg�rder vilka befunnits vara obefo�
gade med h�nsyn till den verkliga skattefor�
drans storlek eller verkst�llighetstitelns gil�
tighet i den an s�kande staten.
Artide 30
Diplomatic agents and consular officers
(1) Nothing in this Convention shall affect
the fiscal privileges of diplomatic agents or
consular officers under the general rules of
international law or under the provisions of
special agreements.
(2) For the purposes of the Convention an
individual, who is a member of a diplomatic
or consular mission of a Contracting State in
the other Contracting State or in a third State
and who is a national of the sending State,
shall be deemed t o be a resident of the send�
ing State if he is submitted therein to the
same obligations in respect of taxes on in�
come and on capital as are residents of that
State.
(3) The Convention shall not apply to in�
ternational organisations, organs and offi�
cials thereof and members of a diplomatic or
consular mission of a third State, being pre�
sent in a Contracting State, if they are not
subjected therein to the same obligations in
respect of taxes on income or on capital as
are residents of that State.
Artikel 30
Diplomatiska f�retr�dare
och konsul�ra
tj�nstem�n
1. Best�mmelserna i detta avtal ber�r inte
de privilegier vid beskattningen som enligt
folkr�ttens allm�nna regler eller best�m�
melser i s�rskilda �verenskommelser tillkom�
mer diplomatiska f�retr�dare eller konsul�ra
tj�nstem�n.
2. Vid till�mpningen av avtalet skall en
fysisk person som �r medlem av en avtalsslu�
tande stats diplomatiska beskickning eller
konsulat, vilken �r bel�gen i den andra av�
talsslutande staten eller i en tredje stat, och
som �r medborgare i den s�ndande staten,
anses ha hemvist i den s�ndande staten, om
han d�r �r underkastad samma skyldigheter i
fr�ga om skatter p� inkomst och p� f�rm��
genhet som person med hemvist i denna stat.
3. Avtalet till�mpas inte p� internationell
organisation, dess organ eller tj�nstem�n och
inte heller p� person, som �r medlem av en
tredje stats diplomatiska beskickning eller
konsulat, och som befinner sig i en avtalsslu�
tande stat om de inte d�r �r underkastade
samma slcyldigheter vad avser skatter p� in�
komst och p� f�rm�genhet som person med
hemvist i denna stat.
48
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SFS 1992:17
HiiS
HhlTi:.!:!,
Artide 31
Territorial extension
(1) This Convention may be extended, ei�
ther in its entirety or with any necessary
modifications, to either or both of the coun�
tries of Aruba or the Netherlands Antilles, if
the country concerned imposes taxes sub�
stantially similar in character to those to
which the Convention applies. Any such ex�
tension shall take effect from such date and
subject to such modifications and conditions,
including conditions as to termination, as
may be specified and agreed in notes to be
exchanged through diplomatic channels.
(2) Unless otherwise agreed the termina�
tion of the Convention shall not also termi�
nate any extension of the Convention to any
country to which it has been extended under
this Article.
Artikel 31
Territoriell utvidgning
1. Detta avtal kan antingen i sin helhet
eller med erforderliga �ndringar utvidgas till
en av eller b�da staterna Aruba och Neder�
l�ndska Antillerna, under f�ruts�ttning att
staten i fr�ga tar ut skatter av i huvudsak lik�
artat slag som de p� vilka avt alet till�mpas.
S�dan utvidgning g�ller fr�n den dag och
med de �ndringar och villkor, h�ri inbegripet
villkor om upph�rande, som anges och �ver�
enskommas i notv�xling p� diplomatisk v�g.
2. Om inte annat �verenskommits medf�r
en upps�gning av avtalet inte samtidigt en
upps�gning av s�dan utvidgning av avtalet
till att omfatta annan stat som skett med st�d
av denna artikel.
ft-r/J'
CHAPTER VIII
FINAL PROVISIONS
Artide 32
Entry into force
(1) The Convention shall enter into force
on the thirtieth day after the latter of the
dates on which the respective Governments
have notified each other in writing that the
formalities constitutionally required in their
respective States have been complied with,
and its provisions shall have effect for the
taxable years and periods beginning on or
after the first day of January in the calendar
year next following that in which the Con�
vention has entered into force.
(2) The Convention between the Kingdom
of Sweden and the Kingdom of the Nether�
lands for the avoidance of double taxation
and the establishment of rules for reciprocal
administrative assistance with respect to tax�
es on income and on capital, with Protocol,
signed at The Hague on 12 March 1968, shall
terminate upon the entry into force of this
Convention. However, the provisions of the
1968 Convention shall continue in effect un�
til the provisions of this Convention, in ac�
cordance with the provisions of paragraph (1)
of this Article, shall have effect.
KAPITEL VIII
SLUTBEST�MMELSER
Artikel 32
Ikrafttr�dande
1. Avtalet tr�der i kraft den trettionde da�
gen efter den senaste dagen d� respektive re�
geringar skriftligen meddelat varandra att er�
forderliga konstitutionella �tg�rder vidtagits
i respektive stat och dess best�mmelser
till�mpas p� beskattnings�r eller beskatt�
ningsperioder som b�ljar den 1 januari �ret
n�rmast efter det kalender�r d� avtalet tr�der
i kraft eller senare.
2. Avtalet mellan Konungariket Sverige
och Konungariket Nederl�nderna f�r undvi�
kande av dubbelbeskattning och fastst�llande
av best�mmelser ang�ende �msesidig hand�
r�ckning betr�ffande skatter p� inkomst och
f�rm�genhet, med tillh�rande protokoll, un�
dertecknade i Haag den 12 mars 1968, skall
upph�ra att g�lla med ikrafttr�dandet av f��
revarande avtal. Best�mmelserna i 1968 �rs
avtal skall emellertid till�mpas intill dess be�
st�mmelserna i f�revarande avtal, i enlighet
med best�mmelserna i punkt 1 i denna arti�
kel, blir till�mpliga.
49
�
SFS 1992:17
Artide 33
Termination
This Convention shall remain in force un�
til terminated by a C ontracting State. Either
Contracting State may terminate the Con�
vention, through diplomatic channels, by
giving written notice of termination at least
six months before the end of any calendar
year after the expiration of a period of five
years from the date of its entry into force. In
such event the Convention shall cease to
have effect for th e taxable years and periods
beginning on or after the first day of January
in the calendar year next following that in
which the Convention has been terminated.
Artikel 33
Upph�rande
Detta avtal f�rblir i kra ft till dess det s�gs
upp av en avtalsslutande stat. Envar av de
avtalsslutande staterna kan p� diplomatisk
v�g skriftligen s�ga upp avtalet genom med�
delande h�rom minst sex m�nader f�re ut�
g�ngen av n�got kalender�r som f�ljer efter
en tidrymd av fem �r fr�n den dag d� avtalet
tr�tt i kraft. I h�nd else av s�dan upps�gning
upph�r avtalet att g�lla be tr�ffande beskatt�
nings�r eller beskattningsperioder som b�ljar
den 1 januari kalender�ret n�rmast efter det
�r d� avtalet har sagts upp eller senare.
IN WITNESS whereof the undersigned, be�
ing duly authorized thereto, have signed this
Convention.
Till bekr�ftelse h�rav har undertecknade,
d�rtill vederb�rligen bemyndigade, under�
tecknat detta avtal.
DONE at Stockholm this 18th day of June
1991, in duplicate in the English language.
For the Government
of the
Kingdom of Sweden
Erik�sbrink
For the Government
of the
Kingdom of the
Netherlands
Henri Everaars
Som skedde i Stockholm den 18 juni 1991 i
tv� exemplar p� engelska spr�ket.
F�r Konungariket
Sveriges regering:
Erik�sbrink
F�r Konungariket
Nederl�ndernas
regering:
Henri Everaars
Protocol
At the moment of signing the Convention
for the avoidance of double taxation and the
prevention of fiscal evasion with respect to
taxes on income and on capital, this day con�
cluded between th e Kingdom of Sweden an d
the Kingdom of the Netherlands, the under�
signed have agreed that the following provi�
sions shall form an integral part of the Con�
vention.
I. Ad Article 3, paragraph (1), sub-paragraph
(b)
It is understood that the term "the Nether�
lands" shall include the exclusive economic
zone within which the Netherlands may exer�
cise sovereign rights in accordance with in�
ternational law, if the Netherlands, under
Netherlands laws, will designate such a zone
and will exercise taxation rights therein.
Protokoll
Vid undertecknandet av avtalet f�r undvi�
kande av dubbelbeskattning och f�rhindran�
de av skatteflykt betr�ffande skatter p� in�
komst och p� f�rm�genhet, som denna d�g
ing�tts mellan Konungariket Sverige och
Konungariket Nederl�nderna, har under�
tecknade kommit �verens om att f�ljande
best�mmelser skall utg�ra en integrerad del
av avtalet.
I. Till artikel 3 punkt 1 b)
Avtalet f�ruts�tter att uttrycket "Nederl�n�
derna" skall inkludera den exklusiva ekono�
miska zon inom vilken Nederl�nderna f�r
ut�va suver�na r�ttigheter i enlighet med in�
ternationell r�tt, om Nederl�nderna enligt
nederl�ndsk lagstiftning designerar en s�dan
zon och d�r ut�var sin beskattningsr�tt.
50
�
SFS 1992:17
iaip^
II. Ad Artide 3, paragraph (1), sub-paragraph
(g)
Transport of supplies or personnel between
a Contracting State and a location where ac�
tivities are carried on offshore in that State or
between such locations, shall be regarded as
transport between places in that State.
III. Ad Artide 4
An individual living aboard a ship without
any real domicile in either of the Contracting
States shall be deemed to be a resident of the
Contracting State in which the ship has its
home harbour.
IV. Ad Articles 5, 6, 13 and 23
It is understood that exploration and ex�
ploitation rights of the sea-bed and its subsoil
and their natural resources shall be regarded
as immovable property situated in the Con�
tracting State the sea-bed and subsoil of
which they are related to, and that these
rights shall be deemed to pertain to the prop�
erty of a permanent establishment in that
State. Furthermore, it is understood that the
aforementioned rights include rights to inter�
ests in, or to benefits of, assets to be pro�
duced by such exploration or exploitation.
V. Ad Article 7
In respect of paragraphs (1) and (2) of Ar�
ticle 7, where an enterprise of a Contracting
State sells goods or merchandise or carries on
business in the other Contracting State
through a permanent establishment situated
therein, the profits of that permanent estab�
lishment shall not be determined on the basis
of the total amount received by the enter�
prise, but shall be determined only on the
basis of th e remuneration which is attribut�
able to the actual activity of the permanent
establishment for such sales or business. Es�
pecially, in t he case of contracts for the sur�
vey, supply, installation or construction of
industrial, commercial or scientific equip�
ment or premises, or of public works, when
the enterprise has a permanent establish�
ment, the profits of such permanent estab�
lishment shall not be determined on the basis
of the total amount of the contract, but shall
II. Till artikel 3 punkt 1 g)
Transport av utrustning eller personal mel�
lan en avtalsslutande stat och en plats d�r
verksamhet bedrivs utanf�r denna stats kust
eller mellan s�dana platser skall anses utg�ra
transporter mellan platser inom den staten.
III. Till artikel 4
En fysisk person som bor ombord p� ett
skepp utan att ha n�gon verklig bostad i n�
gon av de avtalsslutande staterna skall anses
ha hemvist i den avtalsslutande stat i vilken
skeppet har sin hemmahamn.
IV. Till artiklarna 5. 6, 13 och 23
Avtalet f�ruts�tter att r�ttigheter att ut�
forska och utnyttja havsbottnen, dess under�
lag och dessas naturtillg�ngar - inbegripet
r�tten till andelar i eller f�rm�ner av tillg�ng�
ar som framkommer genom s�dant utfors�
kande och utnyttjande - skall anses som fast
egendom bel�gen i den avtalsslutande stat till
vilken havsbottnen och dess underlag h�r
samt anses utg�ra tillg�ngar i ett fast drift�
st�lle i denna stat.
V. Till artikel 7
Om ett f�retag med hemvist i en avtalsslu�
tande stat s�ljer varor eller bedriver r�relse i
den andra avtalsslutande staten fr�n d�r bel�
get fast driftst�lle g�ller betr�ffande artikel 7
punkterna 1 och 2 att vinsten fr�n det fasta
driftst�llet inte skall best�mmas p� basis av
den totala summan som mottagits av f�reta�
get utan endast p� basis av den ers�ttning
som �r h�nf�rlig till det fasta driftst�llets fak�
tiska verksamhet avseende denna f�rs�ljning
eller r�relse. S�rskilt n�r det g�ller ko ntrakt
avseende unders�kning, anskaffning, instal�
lation eller konstruktion av industriell, kom�
mersiell eller vetenskaplig utrustning eller an�
l�ggning, eller avseende offentliga arbeten
skall, n�r f�retaget har ett fast driftst�lle,
vinsten i ett s�dant fast driftst�lle inte be�
st�mmas p� basis av den totala kontrakts�
summan utan endast p� basis av den del av
kontraktet vilken faktiskt utf�rts av det fasta
51
�
SFS 1992:17
be determined only on the basis of t hat part
of the contract which is effectively carried out
by the permanent establishment in the Con�
tracting State where the permanent establish�
ment is situated. The profits related to that
part of the contract which is carried out by
the head office of the enterprise shall be tax�
able only in the Contracting State of which
the enterprise is a resident.
VI. Ad Articles 10, II and 12
Where tax has been levied at source in
excess of the amount of tax chargeable under
the provisions of Articles 10, 11 or 12, appli�
cations for the refund of the excess amount of
tax have to be lodged with the competent
authority of the Contracting State having le�
vied the tax, within a period of three years
after the expiration of the calendar year in
which the tax has been levied.
VII. Ad Article 16
It is understood that "bestuurder" or
"commissaris" of a Netherlands company
means persons, who are nominated as such
by the general meeting of shareholders or by
any other competent body of such company
and are charged with the general manage�
ment of the company and the supervision
thereof, respectively.
VIII. Ad Article 20
If the Contracting State of which a recipi�
ent referred to in paragraph (1) of Article 20
is a resident, is unable under its laws to tax
the income concerned, the income shall be
taxable only in the Contracting State in
which the teaching or scientific research is
performed.
IX. Ad Article 23
This Article shall not apply unless there is a
general tax on capital in both Contracting
States.
X. Ad Article 24
1. It is understood th at for the purposes of
paragraph (1) sub-paragraph (d) of Article 24:
(a) the mere fact that profits are not
charged with corporate or income tax be�
driftst�llet i den avtalsslutande stat d�r det
fasta driftst�llet �r bel�get. De vinster som �r
h�nfbrliga till den del av kontraktet som ut�
f�rts av f�retagets huvudkontor skall beskat�
tas endast i den avtalsslutande stat i vilken
f�retaget har hemvist.
VI. Till artiklarna 10, 11 och 12
Om skatt har tagits ut vid k�llan med ett
belopp som �verstiger den skatt som f�r tas
ut enligt artiklarna 10, 11 eller 12 skall ans� �
kan om �terbetalning av �verskjutande skat�
tebelopp inges till den beh�riga myndigheten
i den avtalsslutande stat som p�f�rt skatten,
inom en period om tre �r efter utg�ngen av
det kalender�r under vilket skatten p�f�rts.
VII. Till artikel 16
Avtalet f�ruts�tter att "bestuurder" eller
"commissaris" i ett nederl�ndskt bolag avser
personer som har utsetts till detta vid en bo�
lagsst�mma eller av annat beh�rigt organ i
s�dant bolag och som handhar den allm�nna
f�rvaltningen av bolaget respektive �vervak�
ningen d�rav.
VIII. Till artikel 20
Om den avtalsslutande stat i vilken en
mottagare som avses i artikel 20 punkt 1 har
hemvist, i enlighet med sin lagstiftning inte
kan beskatta inkomsten i fr�ga, skall inkoms�
ten beskattas endast i den avtalsslutande stat
i vilken u ndervisningen eller den vetenskap�
liga forskningen utf�rs.
IX. Till artikel 23
Denna artikel till�mpas inte s�vida inte en
allm�n f�rm�genhetsskatt tas ut i b�da av�
talsslutande staterna.
X. Till artikel 24
1. Avtalet f�ruts�tter vid till�mpningen av
artikel 24 punkt 1 d att:
a) det faktum att vinster inte beskattas
med inkomst- eller bolagsskatt p� grund av
52
�
SFS 1992:17
cause of losses carried forward or back does
not prevent the dividends paid out of these
profits to qualify for exemption from Swed�
ish tax;
(b) unless the company receiving the divi�
dends requests otherwise, dividends will b e
considered firstly to have been paid out of
profits which qualify these dividends for ex�
emption from Swedish tax, if such profits are
available;
(c) income and capital gains derived by a
company resid ent in the Netherlands before
the entry into force of this Convention will
up to and including 31 of December 1993 be
considered to qualify the dividends to be
paid o ut of them for exemption of Swedish
tax, provided these dividends qualified for
exemption under the Convention between
the Kingdom of Sweden and the Kingdom of
the Netherlands for the avoidance of double
taxation and for the establishment of rules
for reciprocal administrative assistance with
respect to taxes on income and on capital,
signed at The Hague on 12 March 1968.
2. It is understood that for the computa�
tion of the reduction mentioned in paragraph
(3) of Article 24, the items of capital referred
to in paragraph (1) of Article 23 shall be
taken into account for the value thereof re�
duced by th e value of the debts secured by
mortgage on that capital and the items of
capital referred to in paragraph (2) of Article
23 shall be taken into account for the value
thereof reduced by the value of the debts
pertaining to the permanent establishment or
fixed base.
att tidigare eller senare �rs underskott kvit�
tats mot dessa vinster, diskvalificerar inte
utdelningar som best�r av s�dana vinster fr�n
skattebefrielse i Sverige,
b) utdelning i f�rsta hand skall anses ha
skett av vinster som kvalificerar utdelningen
f�r skattebefrielse i Sverige, om s�dana vins�
ter finns till�ngliga; detta g�ller s�vida inte
det bolag som tar emot utdelningen beg�r
annat,
c) inkomster och realisationsvinster som
f�rv�rvats av ett bolag med hemvist i Neder�
l�nderna f�re ilcrafttr�dandet av detta avtal
kan till och med den 31 december 1993 utde�
las med bibeh�llen skattebefrielse i Sverige
under f�ruts�ttning att s�dan utdelning hade
kunnat ske i enlighet med avtalet mellan
Konungariket Sverige och Konungariket Ne�
derl�nderna f�r undvikande av dubbelbe�
skattning och fastst�llande av best�mmelser
ang�ende �msesidig handr�ckning betr�f�
fande skatter p� inkomst och f�rm�genhet,
vilket undertecknades i Haag den 12 mars
1968.
2. Vid ber�kningen av den skatteneds�tt-
ning som anges i artikel 24 punkt 3 skall fr�n
v�rdet av s�dan f�rm�genhetstillg�ng som
avses i artikel 23 punkt 1 avdrag g�ras f�r
skuld f�r vilken f�rm�genhetstillg�ngen ut�
g�r s�kerhet. Vid ber�kningen av v�rdet av
s�dan f�rm�genhetstillg�ng som avses i ar ti�
kel 23 punkt 2 skall avdrag g�ras f�r skuld
som �r h�nf�rlig till det fasta driftst�llet eller
den stadigvarande anordningen.
IN WITNESS whereof the undersigned, be�
ing duly authorized thereto, have signed this
Protocol.
DONE at Stockholm this 18th day of June
1991, in duplicate in the English language.
Till belcr�ftelse h�rav har undertecknade,
d�rtill vederb�rligen bemyndigade, under�
tecknat detta protokoll.
Som skedde i Stoclcholm den 18 juni 1991 i
tv� exemplar p� engelska spr�ket.
For the Government
of the
Kingdom of Sweden
Erik �sbrink
For the Government
of the
Kingdom of the
Netherlands
Henri Everaars
F�r Konungariket
Sveriges regering:
Erik�sbrink
F�r Konungariket
Nederl�ndernas
regering:
Henri Everaars
53
�
SFS 1992:17
1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Genom lagen upph�vs kung�relsen (1968:771) om till�mpning av
avtal den 12 mars 1968 mellan Sverige och Nederl�nderna for undvikande
av dubbelbeskattning och fastst�llande av best�mmelser ang�ende �msesi�
dig handr�ckning betr�ffande skatter p� inkomst och f�rm�genhet samt
f�rordningen (1977; 358) om kupongskatt f�r person med hemvist i Neder�
l�nderna, m.m.
P� regeringens v�gnar
CARL BILDT
BO LUNDGREN
(Finansdepartementet)
�