SFS 1993:1164 Lag om dubbelbeskattningsavtal mellan Sverige och Lettland

Skatterätt

Start / Skatterätt / Lag (1993:1164) om dubbelbeskattningsavtal mellan Sverige och Lettland / SFS 1993:1164 Lag om dubbelbeskattningsavtal mellan Sverige och Lettland

SFS 1993_1164 Lag om dubbelbeskattningsavtal mellan Sverige och Lettland

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                            </style> <div id="page1-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 Utkom fr�n trycket den 30 november 1993 Lag om dubbelbeskattningsavtal mellan Sverige och Lettland; utf�rdad den 11 november 1993. Enligt riksdagens beslut1 f�reskrivs f�ljande. 1 � Det avtal f�r att undvika dubbelbeskattning och f�rhindra skatte- flykt betr�ffande skatter p� inkomst och p� f�rm�genhet som Sverige och Lettland undertecknade den 5 april 1993, skall tillsammans med det proto- koll som �r fogat till avtalet och som utg�r en del av detta, g�lla som lag h�r i landet. Avtalets 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 som annars skulle f�religga. 3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt best�mmelserna i avtalet beskattas endast i Lettland, skall s�dan inkomst inte tas med vid taxeringen i Sverige. 4 � Den angivna begr�nsningen i artikel 23 punkt 1 d andra meningen betr�ffande inkomster erh�llna fr�n tredje stat skall inte g�lla. 5 � F�ljande f�rfattningar skall inte l�ngre till�mpas s�vitt avser f�rh�l- landet mellan Sverige och Lettland, n�mligen lagen (1982:708) om dubbelbeskattningsavtal mellan Sverige och Sovjetunionen, kung�relsen (1971:130) om till�mpning av protokoll mellan Sverige och Sovjetunionen ang�ende �msesidig skattebefrielse f�r luftfartsf�retag och deras anst�llda, kung�relsen (1973:563) om till�mpning av protokoll mellan Sverige och Sovjetunionen ang�ende �msesidig skattebefrielse f�r sj�fartsf�retag. Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar BIRGIT FRIGGEBO BO LUNDGREN (Finansdepartementet) 1 Prop. 1992/93:252, bet. 1993/94:SkU2, rskr. 1993/94:4. 2895 </div> <div id="page2-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 Bilaga (�vers�ttning) CONVENTION BETWEEN THE KINGDOM OF SWEDEN AND THE REPUBLIC OF LATVIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL The Government of the Kingdom of Sweden and the Government of the Republic of Lat- via, desiring to conclude a Convention for the avoidance of double taxation and the preven- tion of fiscal evasion with respect to taxes on income and on capital, have agreed as follows: Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered 1. The existing taxes to which the Convention shall apply are: a) in Sweden: (i) the State income tax (den statliga inkomstskatten), including the sailors tax (sj�mansskatten) and the coupon tax (kupongskatten); (ii) the real estate tax (den statliga fastighetsskatten); (iii) the special income tax for non- residents (den s�rskilda inkomst- skatten f�r utomlands bosatta); (iv) the special income tax for non- resident artistes and athletes (den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl.); and 2896 AVTAL MELLAN KONUNGARIKET SVERIGE OCH REPUBLIKEN LETTLAND F�R ATT UNDVIKA DUBBELBESKATTNING OCH F�RHINDRA SKATTEFLYKT BETR�FFANDE SKATTER P� INKOMST OCH P� F�RM�GENHET Konungariket Sveriges regering och Republi- ken Lettlands regering, som �nskar ing� ett avtal f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande skatter p� in- komst och p� f�rm�genhet, har kommit �ver- ens om f�ljande: Artikel 1 Personer p� vilka avtalet till�mpas Detta avtal till�mpas p� personer som har hemvist i en avtalsslutande stat eller i b�da av- talsslutande staterna. Artikel 2 Skatter som omfattas av avtalet 1. De f�r n�rvarande utg�ende skatter p� vilka detta avtal till�mpas �r: a) i Sverige: 1) den statliga inkomstskatten, sj�- mansskatten och kupongskatten d�ri inbegripna, 2) den statliga fastighetsskatten, 3) den s�rskilda inkomstskatten f�r utomlands bosatta, 4) den s�rskilda inkomstskatten f�r utomlands bosatta artister m. fl., och </div> <div id="page3-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 (v) the communal income tax (den kommunala inkomstskatten); (hereinafter referred to as Swedish tax); b) in Latvia: (i) the profits tax (pelnas nodoklis); (ii) the personal income tax (iedzivo- taju ienakuma nodoklis); and (iii) the property tax (ipasuma no- doklis); (hereinafter referred to as Latvian tax). 2. Where a new tax on income or on capital is introduced in a Contracting State after the date of signature of the Convention, the Con- vention shall apply also to such tax. The com- petent authorities of the Contracting States shall by mutual agreement determine whether a tax which is introduced in either Contracting State is one to which the Convention shall ap- ply according to the preceding sentence. 3. The Convention shall apply also to any taxes, being identical with or substantially si- milar to those mentioned or referred to in pa- ragraphs 1 and 2, which are imposed after the date of signature of the Convention in addition to, or in place of, the taxes to which the Con- vention applies by virtue of those paragraphs. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respec- tive taxation laws. Article 3 General definitions 1. For the purposes of this Convention, unless the context otherwise requires: 5) den kommunala inkomstskatten (i det f�ljande ben�mnda svensk skatt); b) i Lettland: 1) vinstskatten, 2) skatten f�r fysiska personer, och 3) egendomsskatten (i det f�ljande ben�mnda lettisk skatt). 2. Avtalet till�mpas �ven betr�ffande nya skatter p� inkomst och p� f�rm�genhet, som efter undertecknandet av detta avtal inf�rs i en avtalsslutande stat. De beh�riga myndighe- terna i de avtalsslutande staterna skall genom �msesidig �verenskommelse besluta huruvida en skatt som inf�rs i n�gon av de avtalsslu- tande staterna �r en s�dan skatt som avtalet skall till�mpas p� i enlighet med vad som anges i f�reg�ende mening. 3. Avtalet till�mpas �ven p� skatter av samma eller i huvudsak likartat slag, som efter under- tecknandet av detta avtal p�f�rs vid sidan av eller i st�llet f�r de skatter som anges i punk- terna 1 och 2. De beh�riga myndigheterna i de avtalsslutande staterna skall meddela var- andra de v�sentliga �ndringar som vidtagits i respektive skattelagstiftning. Artikel 3 Allm�nna definitioner 1. Om inte sammanhanget f�ranleder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: 2897 </div> <div id="page4-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 a) the term Sweden means the King- dom of Sweden and, when used in a geographical sense, includes the na- tional territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accor- dance with international law exercises sovereign rights or jurisdiction; b) the term Latvia means the Republic of Latvia and, when used in the geo- graphic sense, means the territory of Latvia and any other area adjacent to the territorial waters of Latvia within which under the laws of Latvia and in accordance with international law, the rights of Latvia may be exercised with respect to the sea bed and its sub-soil and their natural resources; c) the term person includes an indivi- dual, a company and any other body of persons; d) the term company means any body corporate or any entity which is trea- ted as a body corporate for tax purpo- ses; e) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enter- prise carried on by a resident of the other Contracting State; f) the term national means: (i) any individual possessing the na- tionality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; g) the term international traffic means any transport by a ship or aircraft ope- 2898 a) Sverige �syftar Konungariket Sve- rige och innefattar, n�r uttrycket an- v�nds i geografisk betydelse, Sveriges territorium, Sveriges territorialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion; b) Lettland �syftar Republiken Lett- land och innefattar, n�r uttrycket an- v�nds i geografisk betydelse, Lett- lands territorium och varje annat an- gr�nsande omr�de till Lettlands terri- torialvatten �ver vilket Lettland, i �verensst�mmelse med lettisk lag och folkr�ttens regler, �ger ut�va sina r�t- tigheter betr�ffande havsbotten, den- nas underlag och naturtillg�ngar; c) person inbegriper fysisk person, bo- lag och annan personsammanslutning; d) bolag �syftar juridisk person eller annan som vid beskattningen behand- las s�som juridisk person; e) 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 avtalsslu- tande stat respektive f�retag som be- drivs av person med hemvist i den andra avtalsslutande staten; f) medborgare �syftar: 1) fysisk person som har medbor- garskap i en avtalsslutande stat, 2) juridisk person, handelsbolag och annan sammanslutning som bildats enligt den lagstiftning som g�ller i en avtalsslutande stat; g) internationell trafik �syftar trans- port med skepp eller luftfartyg som </div> <div id="page5-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 rated by an enterprise of a Contrac- ting State, except when the ship or aircraft is operated solely between places in the other Contracting State; h) the term competent authority means: (i) in Sweden, the Minister of Fi- nance, his authorised representa- tive or the authority which is des- ignated as a competent authority for the purposes of this Conven- tion; (ii) in Latvia, the Minister of Econo- mic Reforms and the Head of State Finance Inspectorate or their authorised representatives. 2. As regards the application of the Conven- tion by a Contracting State any term not defi- ned therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies. Article 4 Residence 1. For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domi- cile, residence, place of management, place of incorporation or any other criterion of a simi- lar nature. The term also includes a Contrac- ting State itself, a political subdivision, a local authority and a statutory body thereof. The term does not include 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 para- graph 1 an individual is a resident of both anv�nds av f�retag i en avtalsslutande stat utom d� skeppet eller luftfartyget anv�nds uteslutande mellan platser i den andra avtalsslutande staten; h) beh�rig myndighet �syftar: 1) i Sverige, finansministern, den- nes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, 2) i Lettland, ministern f�r ekono- miska reformer och chefen f�r det statliga finansinspektoratet eller deras befullm�ktigade om- bud. 2. D� en avtalsslutande stat till�mpar avtalet anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avta- let ha den betydelse som uttrycket har enligt den statens lagstiftning i fr�ga om s�dana skat- ter p� vilka avtalet till�mpas. Artikel 4 Hemvist 1. Vid till�mpningen av detta avtal �syftar ut- trycket person med hemvist i en avtalsslu- tande stat person som enligt lagstiftningen i denna stat �r skattskyldig d�r p� grund av do- micil, bos�ttning, plats f�r f�retagsledning, plats f�r bolags bildande eller annan liknande omst�ndighet. Uttrycket inbegriper ocks� sta- ten sj�lv, politisk underavdelning, lokal myn- dighet och offentligr�ttsligt organ. Uttrycket inbegriper inte person som �r skattskyldig i denna stat endast f�r inkomst 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 avtalsslutande 2899 </div> <div id="page6-div" style="position:relative;width:650px;height:908px;"> <img width="650" height="908" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 Contracting States, then his status shall be de- termined as follows: a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a per- manent home available to him in both States, he shall be deemed to be a resi- dent of the State with which his perso- nal and economic relations are closer (centre of vital interests); b) if the State in which he has his centre of vital interests cannot be determi- ned, or if 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 autho- rities of the Contracting States shall settle the question by mutual agree- ment. 3. Where by reason of the provisions of para- graph 1 a person other than an individual is a resident of both Contracting States, the com- petent authorities of the Contracting States shall endeavour to settle the question by mu- tual agreement and determine the mode of ap- plication of the Convention to such person. In the absence of such agreement, for the purpo- ses of the Convention, the person shall in each Contracting State be deemed not to be a resi- dent of the other Contracting State. 2900 staterna, best�ms hans hemvist p� f�ljande s�tt: a) han anses ha hemvist i den stat d�r han har en bostad som stadigvarande st�r till hans f�rfogande. Om han har en s�dan bostad i b�da staterna, anses han ha hemvist i den stat med vilken hans personliga och ekonomiska f�r- bindelser �r starkast (centrum f�r lev- nadsintressena); b) om det inte kan avg�ras i vilken stat han har centrum f�r sina levnadsin- tressen eller om han inte i n�gondera staten har en bostad som stadigva- rande st�r till hans f�rfogande, anses han ha hemvist i den stat d�r han sta- digvarande vistas; c) om han stadigvarande vistas i b�da staterna eller om han inte vistas sta- digvarande i n�gon av dem, anses han ha hemvist i den stat d�r han �r med- borgare; d) om han �r medborgare i b�da staterna eller om han inte �r medborgare i n�- gon av dem, skall de beh�riga myndig- heterna i de avtalsslutande staterna avg�ra fr�gan genom �msesidig �ver- enskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, skall de beh�riga myndigheterna s�ka avg�ra fr�gan genom �m- sesidig �verenskommelse och best�mma avta- lets till�mplighet p� s�dan person. I avsaknad av �verenskommelse mellan de beh�riga myn- digheterna skall s�dan person, vid till�mpning av avtalet, inte av n�gon av de avtalsslutande staterna anses ha hemvist i den andra avtals- slutande staten. </div> <div id="page7-div" style="position:relative;width:651px;height:908px;"> <img width="651" height="908" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 Article 5 Permanent establishment 1. For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the busi- ness of an enterprise is wholly or partly carried on. 2. The term permanent establishment in- cludes 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 natu- ral resources. 3. A building site, a construction, assembly or installation project or a supervisory or consul- tancy activity connected therewith constitutes a permanent establishment only if such site, project or activity lasts for a period of more than six months. 4. Notwithstanding the preceding provisions of this ArtiVCL e, the term permanent establish- ment shall be deemed not to include: 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 merchandise belonging to the enter- prise solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the enter- prise solely for the purpose of proces- sing by another enterprise; Artikel 5 Fast driftst�lle 1. Vid till�mpningen av detta avtal �syftar ut- trycket fast driftst�lle en stadigvarande plats f�r aff�rsverksamhet, fr�n vilken ett f�retags verksamhet helt eller delvis bedrivs. 2. Uttrycket fast driftst�lle innefattar s�r- skilt: a) plats f�r f�retagsledning, b) filial, c) kontor, d) fabrik, e) verkstad, och f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av na- turtillg�ngar. 3. Plats f�r byggnads-, anl�ggnings-, monte- rings- eller installationsverksamhet eller verk- samhet som best�r av �vervakning eller r�d- givning i anslutning d�rtill utg�r fast driftst�lle endast om verksamheten p�g�r under en tid- rymd som �verstiger sex m�nader. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast driftst�lle inte innefatta: a) anv�ndningen av anordningar uteslu- tande f�r lagring, utst�llning eller ut- l�mnande av f�retaget tillh�riga va- ror, b) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r lagring, ut- st�llning eller utl�mnande, c) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r bearbetning eller f�r�dling genom annat f�retags f�rsorg, 2901 </div> <div id="page8-div" style="position:relative;width:647px;height:906px;"> <img width="647" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of car- rying on, for the enterprise, any other activity of a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-para- graphs a) to e), provided that the overall activity of the fixed place of business resulting from this combina- tion is of a preparatory or auxiliary character. 5. Notwithstanding the provisions of para- graphs 1 and 2, where a person - other than an agent of an independent status to whom para- graph 6 applies - is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a perma- nent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such per- son are limited to those mentioned in para- graph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. 6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commis- sion agent or any other agent of an indepen- 2902 d) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslutande f�r in- k�p av varor eller inh�mtande av upp- lysningar f�r f�retaget, e) innehavet av stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att f�r f�retaget bedriva annan verksam- het av f�rberedande eller bitr�dande art, f) innehavet av en stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att kombinera verksamheter som an- ges i punkterna a - e , under f�ruts�tt- ning att hela verksamheten som be- drivs fr�n den stadigvarande platsen f�r aff�rsverksamhet p� grund av denna kombination �r av f�rbere- dande eller bitr�dande art. 5. Om en person - som inte �r s�dan obe- roende representant p� vilken punkt 6 till�m- pas - �r verksam f�r ett f�retag samt i en av- talsslutande stat har och d�r regelm�ssigt an- v�nder fullmakt att sluta avtal i f�retagets namn, anses detta f�retag - utan hinder av be- st�mmelserna i punkterna 1 och 2 - ha fast driftst�lle i denna stat betr�ffande varje verk- samhet som denna person bedriver f�r f�reta- get. Detta g�ller dock inte om den verksamhet som denna person bedriver �r begr�nsad till s�dan som anges i punkt 4 och som - om den bedrevs fr�n en stadigvarande plats f�r aff�rs- verksamhet - inte skulle g�ra denna stadigva- rande plats f�r aff�rsverksamhet till fast drift- st�lle enligt best�mmelserna i n�mnda punkt. 6. F�retag anses inte ha fast driftst�lle i en av- talsslutande stat endast p� den grund att f�re- taget bedriver aff�rsverksamhet i denna stat genom f�rmedling av m�klare, kommission�r eller annan oberoende representant, under </div> <div id="page9-div" style="position:relative;width:647px;height:905px;"> <img width="647" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 dent status, provided that such persons are ac- ting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the mea- ning of this paragraph. 7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a perma- nent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. Article 6 Income from immovable property 1. Income derived by a resident of a Contrac- ting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term immovable property shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable pro- perty, livestock and equipment used in agricul- ture and forestry, rights to which the provi- sions of general law respecting landed pro- perty apply, buildings, any option or similar right in respect of immovable property, usu- fruct of immovable property and rights to va- riable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats and aircraft shall not be regarded as immovable property. f�ruts�ttning att s�dan person d�rvid bedriver sin sedvanliga aff�rsverksamhet. N�r s�dan re- presentant bedriver sin verksamhet uteslu- tande eller n�stan uteslutande f�r det f�reta- gets r�kning, anses han emellertid inte s�som s�dan oberoende representant som avses i denna punkt. 7. Den omst�ndigheten att ett bolag med hemvist i en avtalsslutande stat kontrollerar el- ler kontrolleras av ett bolag med hemvist i den andra avtalsslutande staten eller ett bolag som bedriver aff�rsverksamhet i denna andra stat (antingen fr�n fast driftst�lle eller p� annat s�tt), medf�r inte i och f�r sig att n�gotdera bolaget utg�r fast driftst�lle f�r det andra. Artikel 6 Inkomst av fast egendom 1. Inkomst, som person med hemvist i en av- talsslutande stat f�rv�rvar av fast egendom (d�ri inbegripen inkomst av lantbruk eller skogsbruk) bel�gen i den andra avtalsslutande 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 inven- tarier i lantbruk och skogsbruk, r�ttigheter p� vilka best�mmelserna i privatr�tten om fast egendom till�mpas, byggnader, option eller liknande r�ttighet att f�rv�rva fast egendom, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga eller fasta ers�ttningar f�r nytt- jandet 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. 2903 </div> <div id="page10-div" style="position:relative;width:648px;height:906px;"> <img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property, as well as income from the alienation of immo- vable property. 4. Where the ownership of shares or other corporate rights in a company entitles the ow- ner of such shares or corporate rights to the en- joyment of immovable property held by the company, the income from the direct use, let- ting, or use in any other form of such right to enjoyment may be taxed in the Contracting State in which the immovable property is si- tuated. 5. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable pro- perty of an enterprise and to income from im- movable property used for the performance of independent personal services. Article 7 Business profits 1. The profits of an enterprise of a Contrac- ting State shall be taxable only in that State un- less the enterprise carries on business in the ot- her Contracting State through a permanent es- tablishment 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: a) that permanent establishment; or b) sales in that other State of goods or merchandise of the same or similar kind as those sold through that perma- nent establishment; or c) other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment. 3. Best�mmelserna i punkt 1 till�mpas p� in- komst som f�rv�rvas genom omedelbart bru- kande, genom uthyrning eller annan anv�nd- ning av fast egendom samt inkomst fr�n f�r- s�ljning av fast egendom. 4. Om innehav av aktier eller andra andelar i bolag ber�ttigar innehavaren av aktierna eller andelarna att nyttja bolaget tillh�rig fast egen- dom, f�r inkomst, som f�rv�rvas genom ome- delbart nyttjande, genom uthyrning eller an- nan anv�ndning av s�dan nyttjander�tt, be- skattas i den avtalsslutande stat d�r den fasta egendomen �r bel�gen. 5. Best�mmelserna i punkterna 1 och 3 till�m- pas �ven p� inkomst av fast egendom som till- h�r f�retag och p� inkomst av fast egendom som anv�nds vid sj�lvst�ndig yrkesut�vning. Artikel 7 Inkomst av r�relse 1. Inkomst av r�relse, som f�retag i en avtals- slutande stat f�rv�rvar, beskattas endast i denna stat, s�vida inte f�retaget bedriver r�- relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle. Om f�retaget bedriver r�relse p� nyss angivet s�tt, f�r f�retagets in- komst beskattas i den andra staten, men en- dast s� stor del d�rav som �r h�nf�rlig till: a) det fasta driftst�llet; eller b) f�rs�ljning i denna andra stat av varor av samma eller liknande slag som de som s�ljs genom det fasta driftst�llet; eller c) annan aff�rsverksamhet i denna andra stat av samma eller liknande slag som den som bedrivs genom det fasta drift- st�llet. 2904 </div> <div id="page11-div" style="position:relative;width:650px;height:908px;"> <img width="650" height="908" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 The provisions of sub-paragraphs b) and c) shall not apply if the enterprise shows that such sales or activities could not reasonably have been undertaken by that permanent es- tablishment. 2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State car- ries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise en- gaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. 3. In determining the profits of a permanent establishment, there shall be allowed as de- ductions expenses which are incurred for the purposes of the permanent establishment, in- cluding executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. 4. Insofar as it has been customary in a Con- tracting State to determine the profits to be at- tributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be custo- mary. The method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article. 5. No profits shall be attributed to a perma- nent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. Best�mmelserna i b och c till�mpas inte om f�retaget visar att s�dan f�rs�ljning eller verk- samhet inte rimligen hade kunnat bedrivas av det fasta driftst�llet. 2. Om f�retag i en avtalsslutande stat bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle h�nf�rs, om inte be- st�mmelserna i punkt 3 f�ranleder annat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat om det varit ett frist�ende f�retag som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�- rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles in- komst medges avdrag f�r utgifter som upp- kommit f�r det fasta driftst�llet, h�runder in- begripna utgifter f�r f�retagets ledning och all- m�nna f�rvaltning, oavsett om utgifterna upp- kommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. 4. I den m�n inkomst h�nf�rlig till fast drift- st�lle brukat i en avtalsslutande stat best�m- mas p� grundval av en f�rdelning av f�retagets hela inkomst p� de olika delarna av f�retaget, hindrar best�mmelserna i punkt 2 inte att i denna avtalsslutande stat den skattepliktiga inkomsten best�ms genom s�dant f�rfarande. Den f�rdelningsmetod som anv�nds skall dock vara s�dan att resultatet �verensst�mmer med principerna i denna artikel. 5. Inkomst h�nf�rs inte till fast driftst�lle en- dast av den anledningen att varor ink�ps ge- nom det fasta driftst�llets f�rsorg f�r f�reta- get. 2905 </div> <div id="page12-div" style="position:relative;width:651px;height:909px;"> <img width="651" height="909" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 6. For the purposes of the preceding para- graphs, the profits to be attributed to the per- manent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with separately in other Artic- les of this Convention, then the provisions of those Artides shall not be affected by the pro- visions of this Article. Article 8 Shipping and air transport 1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State. 2. The provisions of paragraph 1 shall also ap- ply to profits from the participation in a pool, a joint business, or an international operating agency. 3. Whenever companies from different count- ries have agreed to carry on an air transporta- tion business together in the form of a consor- tium, the provisions of paragraphs 1 and 2 shall apply only to such part of the profits of the consortium as relates to the participation held in that consortium by a company that is a resident of a Contracting State. Article 9 Associated enterprises 1. Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or 2906 6. Vid till�mpningen av f�reg�ende punkter best�ms inkomst som �r h�nf�rlig till det fasta driftst�llet genom samma f�rfarande �r fr�n �r, s�vida inte goda och tillr�ckliga sk�l f�ran- leder annat. 7. Ing�r i inkomst av r�relse inkomster som behandlas s�rskilt i andra artiklar av detta av- tal, ber�rs best�mmelserna i dessa artiklar inte av reglerna i f�revarande artikel. Artikel 8 Sj�fart och luftfart 1. Inkomst, som f�rv�rvas av ett f�retag i en avtalsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik, be- skattas endast i denna stat. 2. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en interna- tionell driftsorganisation. 3. N�r bolag fr�n olika l�nder har �verens- kommit att bedriva internationell luftfart i konsortium, till�mpas best�mmelserna i punkt 1 och 2 betr�ffande inkomst som f�rv�rvas av luftfartskonsortiet endast i fr�ga om den del av inkomsten som motsvarar den andel i konsor- tiet som innehas av bolag med hemvist i en av- talsslutande stat. Artikel 9 F�retag med intressegemenskap 1. I fall d� a) ett f�retag i en avtalsslutande stat di- rekt eller indirekt deltar i ledningen eller kontrollen av ett f�retag i den andra avtalsslutande staten eller �ger del i detta f�retags kapital, eller </div> <div id="page13-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 b) the same persons participate directly or indirectly in the management, con- trol 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 im- posed between the two enterprises in their commercial or financial relations which differ from those which would be made between in- dependent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly. 2. Where a Contracting State includes in the profits of an enterprise of that State - and taxes accordingly - profits on which an enter- prise of the other Contracting State has been charged to tax in that other State and the pro- fits so included are by the first-mentioned State claimed to be profits which would have accrued to the enterprise of the first-mentio- ned State if the conditions made between the two enterprises had been those which would have been made between independent enter- prises, then that other State shall make an ap- propriate adjustment to the amount of tax charged therein on those profits, where that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary con- sult each other. 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�retag i den andra avtals- slutande staten eller �ger del i b�da dessa f�retags kapital, iakttas f�l- jande. Om mellan f�retagen i fr�ga om handelsf�r- bindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra obe- roende f�retag, f�r all inkomst, som utan s�- dana villkor skulle ha tillkommit det ena f�re- taget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�knas i detta f�retags inkomst och beskattas i �verensst�m- melse d�rmed. 2. I fall d� en avtalsslutande stat inr�knar i in- komsten f�r ett f�retag i denna stat och i �ver- ensst�mmelse d�rmed beskattar inkomst f�r vilken ett f�retag i den andra avtalsslutande staten beskattats i denna andra stat samt den s�lunda inr�knade inkomsten enligt den f�rst- n�mnda staten �r s�dan som skulle ha tillkom- mit f�retaget i denna stat om de villkor som av- talats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra obe- roende f�retag, skall denna andra stat, om den anser att det �r ber�ttigat att inkomsten inr�k- nats p� angivet s�tt, genomf�ra vederb�rlig ju- stering av det skattebelopp som p�f�rts f�r in- komsten i denna stat. Vid s�dan justering iakt- tas �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna skall vid behov �verl�gga med var- andra. 2907 </div> <div id="page14-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 Article 10 Dividends 1. Dividends paid by a company which is a re- sident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and accor- ding to the laws of that State, but if the reci- pient is the beneficial owner of the dividends the tax so charged shall not exceed: a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25 per cent of the capital of the company paying the dividends; b) 15 per cent of the gross amount of the dividends in all other cases. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of these limitations. The provisions of this paragraph shall not af- fect 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, or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treat- ment as income from shares by the laws of the State of which the company making the distri- bution is a resident. 4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the divi- dends, being a resident of a Contracting State, 2908 Artikel 10 Utdelning 1. Utdelning fr�n bolag med hemvist i en av- talsslutande stat till person med hemvist i den andra avtalsslutande staten f�r beskattas i denna andra stat. 2. Utdelningen f�r emellertid beskattas �ven i den avtalsslutande stat d�r bolaget som betalar utdelningen har hemvist, enligt lagstiftningen i denna stat, men om mottagaren har r�tt till utdelningen f�r skatten inte �verstiga: a) 5 procent av utdelningens bruttobe- lopp, om den som har r�tt till utdel- ningen �r ett bolag (med undantag f�r handelsbolag), som direkt innehar minst 25 procent av det utbetalande bolagets kapital, b) 15 procent av utdelningens bruttobe- lopp i �vriga fall. De beh�riga myndigheterna i de avtalsslu- tande staterna f�r tr�ffa �msesidig �verens- kommelse om s�ttet att genomf�ra dessa be- gr�nsningar. Best�mmelserna i denna punkt ber�r inte bo- lagets beskattning f�r den vinst av vilken ut- delningen betalas. 3. Med uttrycket utdelning f�rst�s i denna artikel inkomst av aktier eller andra r�ttighe- ter som inte �r fordringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag, som enligt lagstiftningen i den stat d�r det ut- delande bolaget har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av ak- tier. 4. Best�mmelserna i punkt 1 och 2 till�mpas inte, om den som har r�tt till utdelningen har hemvist i en avtalsslutande stat och bedriver </div> <div id="page15-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 carries on business in the other Contracting State of which the company paying the divi- dends is a resident, through a permanent es- tablishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the hol- ding in respect of which the dividends are 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. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such di- vidends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively con- nected with a permanent establishment or a fixed base situated in that other State, nor sub- ject the companys undistributed profits to a tax on the companys undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or in- come arising in such other State. Article 11 Interest 1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest. r�relse i den andra avtalsslutande staten, d�r bolaget som betalar utdelningen har hemvist, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverksamhet 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 anord- ningen. I 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 person med hemvist i denna andra stat eller i den m�n den andel p� grund av vilken utdelningen betalas �ger verkligt samband med fast driftst�lle eller stadigvarande anordning i denna andra stat, och ej heller beskatta bolagets icke utdelade vinst, �ven om utdelningen eller den icke utde- lade vinsten helt eller delvis utg�rs av inkomst som uppkommit i denna andra stat. Artikel 11 R�nta 1. R�nta, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. R�ntan f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, en- ligt lagstiftningen i denna stat, men om motta- garen har r�tt till r�ntan f�r skatten inte �ver- stiga 10 procent av r�ntans bruttobelopp. 2909 </div> <div id="page16-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 The competent authorities of the Contracting States may by mutual agreement settle the mode of application of this limitation. 3. Notwithstanding the provisions of para- graphs 1 and 2, a) interest arising in Latvia shall be ex- empt from Latvian tax if the interest is paid to: (i) the State of Sweden, a political subdivision, a local authority or a statutory body thereof; (ii) the Central Bank of Sweden; (iii) SWEDECORP; or (iv) any other institution, similar to that mentioned in subdivision (iii), as may be agreed from time to time between the competent authorities of the Contracting States; b) interest arising in Sweden shall be ex- empt from Swedish tax if the interest is paid to: (i) the State of Latvia, a political subdivision, a local authority or a statutory body thereof; (ii) the Bank of Latvia; (iii) any organisation established in the State of Latvia after the date of signature of this Convention and which is of a similar nature as any organisation established in . Sweden and referred to in sub- paragraph a) (iii) (the competent authorities of the Contracting States shall by mutual agreement determine whether such organi- sations are of a similar nature); or (iv) any institution similar to any of those referred to in sub-para- graph a) (iv), as may be agreed 2910 De beh�riga myndigheterna i de avtalsslu- tande staterna f�r tr�ffa �msesidig �verens- kommelse om s�ttet att genomf�ra denna be- gr�nsning. 3. Utan hinder av best�mmelserna i punkt 1 och 2 skall, a) r�nta som h�rr�r fr�n Lettland undan- tas fr�n lettisk skatt om r�ntan beta- las till: (i) svenska staten, dess politiska un- deravdelning, lokala myndighet eller offentligr�ttsliga organ; (ii) Sveriges Riksbank; (iii) SWEDECORP; eller (iv) annan institution liknande den som angetts under (iii) som de avtalsslutande staternas beh�riga myndigheter fr�n tid till annan kommer �verens om; b) r�nta som h�rr�r fr�n Sverige undan- tas fr�n svensk skatt om r�ntan betalas till: (i) lettiska staten, dess politiska un- deravdelning, lokala myndighet eller offentligr�ttsliga organ; (ii) Lettlands Riksbank; (iii) annan organisation som efter un- dertecknandet av detta avtal bil- das i Lettland och som �r likartad med s�dan organisation som bil- dats i Sverige och som anges i a (iii) (de beh�riga myndigheterna i de avtalsslutande staterna skall genom �msesidig �verenskom- melse avg�ra om s�dan organisa- tion �r likartad); eller (iv) annan institution liknande s�dan som angetts under a (iv) som de avtalsslutande staternas beh�riga </div> <div id="page17-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 from time to time between the competent authorities of the Contracting States; c) interest arising in a Contracting State on a loan guaranteed by any of the bo- dies mentioned or referred to in sub- paragraph a) or sub-paragraph b) and paid to a resident of the other Con- tracting State shall be taxable only in that other State; d) interest arising in a Contracting State shall be taxable only in the other Contracting State if: (i) the recipient is a resident of that other State; and (ii) such recipient is an enterprise of that other State and is the benefi- cial owner of the interest; and (iii) the interest is paid with respect to indebtedness arising on the sale on credit, by that enterprise, of any merchandise or industrial, commercial or scientific equip- ment to an enterprise of the first- mentiond State, except where the sale or indebtedness is bet- ween related persons. 4. The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, inclu- ding premiums and prizes attaching to such se- curities, bonds or debentures. Penalty charges for late payment shall not be regarded as inte- rest for the purpose of this Article. myndigheter fr�n tid till annan kommer �verens om; c) r�nta som h�rr�r fr�n en avtalsslu- tande stat och som betalas till person med hemvist i den andra avtalsslu- tande staten med anledning av ett l�n som garanteras av organ som anges i a eller b beskattas endast i denna andra stat; d) r�nta som h�rr�r fr�n en avtalsslu- tande stat beskattas endast i den andra avtalsslutande staten om: (i) mottagaren har hemvist i den andra avtalsslutande staten; och (ii) mottagaren �r ett f�retag i den andra avtalsslutande staten som har r�tt till r�ntan; samt (iii) r�ntan betalas med anledning av skuld som uppkommit vid detta f�retags f�rs�ljning p� kredit av varor eller industriell, kommer- siell eller vetenskaplig utrustning till ett f�retag i den f�rstn�mnda staten utom i fall d� f�rs�lj- ningen sker mellan n�rst�ende personer eller fordran uppkom- mer mellan n�rst�ende personer. 4. Med uttrycket r�nta f�rst�s i denna arti- kel inkomst av varje slags fordran, antingen den s�kerst�llts genom inteckning i fast egen- dom eller inte. Uttrycket �syftar s�rskilt in- komst av v�rdepapper, som utf�rdats av sta- ten, och inkomst av obligationer eller deben- tures, d�ri inbegripna agiobelopp och vinster som h�nf�r sig till s�dana v�rdepapper, obliga- tioner eller debentures. Straffavgift p� grund av sen betalning anses inte som r�nta vid till- l�mpningen av denna artikel. 2911 </div> <div id="page18-div" style="position:relative;width:641px;height:902px;"> <img width="641" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the inte- rest, being a resident of a Contracting State, carries on business in the other Contracting State in which the 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 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. 6. Interest shall be deemed to arise in a Con- tracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Con- tracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent es- tablishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Artide shall apply only to the last-mentio- ned 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. 2912 5. Best�mmelserna i punkterna 1 och 2 till�m- pas inte, om den som har r�tt till r�ntan har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken r�ntan h�rr�r, fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkesverk- samhet i denna andra stat fr�n d�r bel�gen sta- digvarande anordning, samt den fordran f�r vilken r�ntan betalas �ger verkligt samband med det fasta driftst�llet eller den stadigva- rande anordningen. I s�dant fall till�mpas be- st�mmelserna i artikel 7 respektive artikel 14. 6. R�nta anses h�rr�ra fr�n en avtalsslutande stat om utbetalaren �r person med hemvist i denna stat. Om emellertid den person som be- talar r�ntan, antingen han har hemvist i en av- talsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande an- ordning i samband med vilken den skuld upp- kommit f�r vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigva- rande anordningen, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den sta- digvarande anordningen finns. 7. D� p� grund av s�rskilda f�rbindelser mel- lan utbetalaren och den som har r�tt till r�ntan eller mellan dem b�da och annan person r�n- tebeloppet, med h�nsyn till den fordran f�r vilken r�ntan betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till r�ntan om s�dana f�rbin- delser inte f�relegat, till�mpas best�mmel- serna i denna artikel endast p� sistn�mnda be- lopp. I s�dant fall beskattas �verskjutande be- lopp enligt lagstiftningen i vardera avtalsslu- tande staten med iakttagande av �vriga be- st�mmelser i detta avtal. </div> <div id="page19-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 Article 12 Royalties 1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed: a) 5 per cent of the gross amount of royalties paid for the use of industrial, commercial or scientific equipment; b) 10 per cent of the gross amount of the royalties in all other cases. The competent authorities of the Contracting States may by mutual agreement settle the mode of application of these limitations. 3. The term royalties as used in this Article means payments of any kind received as a con- sideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, and films or tapes for television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information con- cerning industrial, commercial or scientific ex- perience. 4. The provisions of paragraphs 1 and 2 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 92-SFS 1993 Artikel 12 Royalty 1. Royalty, som h�rr�r fr�n en avtalsslutande stat och som betalas till person med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 2. Royaltyn f�r emellertid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r, enligt lagstiftningen i denna stat, men om mot- tagaren har r�tt till royaltyn, f�r skatten inte �verstiga: a) 5 procent av royaltyns bruttobelopp om royaltyn avser betalning f�r nytt- jandet av industriell, kommersiell el- ler vetenskaplig utrustning; b) 10 procent av royaltyns bruttobelopp i �vriga fall. De beh�riga myndigheterna i de avtalsslu- tande staterna f�r tr�ffa �msesidig �verens- kommelse om s�ttet att genomf�ra dessa be- gr�nsningar. 3. Med uttrycket royalty f�rst�s i denna ar- tikel varje slags betalning som tas emot s�som ers�ttning f�r nyttjandet av eller f�r r�tten att nyttja upphovsr�tt till litter�rt, konstn�rligt el- ler vetenskapligt verk, h�ri inbegripet biograf- film och film eller band f�r radio- eller televi- sionsuts�ndning, patent, varum�rke, m�nster eller modell, ritning, hemligt recept eller hem- lig tillverkningsmetod samt f�r nyttjandet av eller f�r r�tten att nyttja industriell, kommer- siell eller vetenskaplig utrustning eller f�r upp- lysning om erfarenhetsr�n av industriell, kom- mersiell eller vetenskaplig natur. 4. Best�mmelserna i punkterna 1 och 2 till�m- pas inte, om den som har r�tt till royaltyn har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n 2913 </div> <div id="page20-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 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 con- nected with such permanent establishment or fixed base. In such case the provisions of Ar- ticle 7 or Article 14, as the case may be, shall apply. 5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contrac- ting State a permanent establishment or a fixed base in connection with which the liabi- lity to pay the royalties was incurred, and such royalties are borne by such permanent estab- lishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated. 6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, 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 benefi- cial owner in the absence of such relationship, the provisions of this Artide 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 Contrac- ting State, due regard being had to the other provisions of this Convention. 7. If in any convention for the avoidance of double taxation concluded by Latvia with a third State, being a member of the Organisa- tion for Economic Co-operation and Develop- 2914 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 sta- digvarande anordning, samt den r�ttighet eller egendom i fr�ga om vilken royaltyn betalas �ger verkligt samband med det fasta driftst�l- let eller den stadigvarande anordningen. I s�- dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 5. Royalty anses h�rr�ra fr�n en avtalsslu- tande stat om utbetalaren �r en person med hemvist i denna stat. Om emellertid den per- son som betalar royaltyn, antingen han har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller sta- digvarande anordning i samband varmed skyl- digheten att betala royaltyn uppkommit, och royaltyn belastar det fasta driftst�llet eller den stadigvarande anordningen, anses royaltyn h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande anordningen finns. 6. D� p� grund av s�rskilda f�rbindelser mel- lan utbetalaren och den som har r�tt till royal- tyn eller mellan dem b�da och annan person royaltybeloppet, med h�nsyn till det nytt- jande, den r�tt eller den upplysning f�r vilken royaltyn betalas, �verstiger det belopp som skulle ha avtalats mellan utbetalaren och den som har r�tt till royaltyn om s�dana f�rbindel- ser inte f�relegat, till�mpas best�mmelserna i denna artikel endast p� sistn�mnda belopp. I s�dant fall beskattas �verskjutande belopp en- ligt lagstiftningen i vardera avtalsslutande sta- ten med iakttagande av �vriga best�mmelser i detta avtal. 7. Om Lettland i ett avtal f�r att undvika dub- belbeskattning med tredje stat, som vid tid- punkten f�r undertecknandet av detta avtal �r medlem i Organisationen f�r ekonomiskt sam- </div> <div id="page21-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 ment (OECD) at the date of signature of this Convention, Latvia after that date would ag- ree to exclude any kind of rights or property from the definition contained in paragraph 3 of this Article or exempt royalties arising in Latvia from Latvian tax on royalties or to limit the rates of tax provided in paragraph 2, such definition or exemption or lower rate shall au- tomatically apply as if it had been specified in paragraph 3 or paragraph 2, respectively. Article 13 Capital gains 1. Gains derived by a resident of a Contrac- ting State from the alienation of immovable property referred to in paragraph 2 of Article 6 and situated in the other Contracting State or shares in a company the assets of which consist mainly of such property may be taxed in that other State. 2. Gains from the alienation of movable pro- perty 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 of movable property per- taining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing indepen- dent personal services, including such gains from the alienation of such a permanent estab- lishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State. 3. Gains derived by an enterprise of a Cont- racting State from the alienation of ships or aircraft operated in international traffic or mo- vable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. arbete och utveckling (OECD), efter n�mnda tidpunkt �verenskommer att undanta n�gon r�ttighet eller tillg�ng fr�n definitionen i punkt 3 i denna artikel eller att undanta royalty som h�rr�r fr�n Lettland fr�n lettisk skatt eller att begr�nsa de skattesatser som anges i punkt 2, skall denna definition av royalty, denna skat- tebefrielse eller l�gre skattesats till�mpas au- tomatiskt som om detta hade f�reskrivits i punkt 3 eller 2. Artikel 13 Realisations vinst 1. Vinst, som person med hemvist i en avtals- slutande stat f�rv�rvar p� grund av �verl�telse av s�dan fast egendom som avses i artikel 6 punkt 2 och som �r bel�gen i den andra avtals- slutande staten eller vinst vid �verl�telse av andelar i ett bolag vars tillg�ngar huvudsakli- gen best�r av s�dan egendom, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egen- dom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslu- tande stat har i den andra avtalsslutande sta- ten, eller av l�s egendom, h�nf�rlig till stadig- varande anordning f�r att ut�va sj�lvst�ndig yrkesverksamhet, som person med hemvist i en avtalsslutande stat har i den andra avtals- slutande staten, f�r beskattas i denna andra stat. Detsamma g�ller vinst p� grund av �ver- l�telse av s�dant fast driftst�lle (f�r sig eller tillsammans med hela f�retaget) eller av s�dan stadigvarande anordning. 3. Vinst som f�retag i en avtalsslutande stat f�rv�rvar p� grund av �verl�telse av skepp el- ler luftfartyg som anv�nds i internationell tra- fik eller av l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp eller luftfartyg, beskattas endast i denna stat. 2915 </div> <div id="page22-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 4. Gains from the alienation of any property other than that referred to in the preceding pa- ragraphs of this Article, shall be taxable only in the Contracting State of which the alienator is a resident. 5. With respect to gains derived by an air transport consortium formed by companies from different countries, the provisions of pa- ragraph 3 shall apply only to such part of the gains as relate to the participation held in that consortium by a company that is a resident of a Contracting State. 6. Notwithstanding the provisions of para- graph 4, gains from the alienation of any pro- perty derived by an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State, may be taxed in the first-mentioned State if the alienation of the property occurs at any time during the ten years following the date on which the individual has ceased to be a resident of the first-mentioned State. Article 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 Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in that other State, but only so much of the income as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve-month period commencing or ending 2916 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i f�reg�ende punkter i denna artikel beskattas endast i den avtalsslutande stat d�r �verl�taren har hem- vist. 5. Betr�ffande vinst som f�rv�rvas av luftfartskonsortium best�ende av bolag fr�n olika l�nder till�mpas best�mmelserna i punkt 3 endast i fr�ga om den del av vinsten som motsvarar den andel av konsortiet som inne- has av bolag med hemvist i en avtalsslutande stat. 6. Utan hinder av best�mmelserna i punkt 4 f�r vinst, som fysisk person som har haft hem- vist i en avtalsslutande stat och som erh�llit hemvist i den andra avtalsslutande staten f�r- v�rvar p� grund av �verl�telse av egendom, beskattas i den f�rstn�mnda staten om �verl�- telsen av egendomen sker vid n�got tillf�lle under en tio�rsperiod efter det datum d� den fysiska personen upph�rt att ha hemvist i den f�rstn�mnda staten. 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�lvst�ndig verk- samhet, beskattas endast i denna stat om han inte i den andra avtalsslutande staten har en stadigvarande anordning som regelm�ssigt st�r till hans f�rfogande f�r att ut�va verksam- heten. Om han har en s�dan stadigvarande an- ordning, f�r inkomsten beskattas i denna andra stat men endast s� stor del av den som �r h�nf�rlig till denna stadigvarande anordning. Fysisk person som har hemvist i en avtalsslu- tande stat och som vistas i den andra avtalsslu- tande staten under tidrymd eller tidrymder som sammanlagt �verstiger 183 dagar under </div> <div id="page23-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 in the tax year concerned, he shall be deemed to have a fixed base regularly available to him in that other State and the income that is deri- ved from his activities referred to above that are performed in that other State shall be attri- butable to that fixed base. 2. The term professional services includes especially independent scientific, literary, ar- tistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and ac- countants. Article 15 Dependent personal services 1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remu- neration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employ- ment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 2. Notwithstanding the provisions of para- graph 1, remuneration derived by a resident of a Contracting State in respect of an employ- ment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) the recipient is present in the other State for a period or periods not ex- ceeding in the aggregate 183 days in any twelve-month period commen- cing or ending in the tax year concer- ned, and b) the remuneration is paid by, or on be- half of, an employer who is not a resi- dent of the other State, and en tolvm�nadersperiod, som b�rjar eller slutar under beskattnings�ret i fr�ga, skall anses ha en stadigvarande anordning som regelm�ssigt st�r till hans f�rfogande i denna andra stat och den inkomst som uppb�rs fr�n verksamhet be- driven i denna andra stat skall h�nf�ras till den stadigvarande anordningen. 2. Uttrycket fritt yrke inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konst- n�rlig verksamhet, uppfostrings- och undervis- ningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, ar- kitekt, tandl�kare och revisor ut�var. Artikel 15 Enskild tj�nst 1. Om inte best�mmelserna i artiklarna 16,18 och 19 f�ranleder annat, beskattas l�n och an- nan liknande ers�ttning som person med hem- vist i en avtalsslutande stat uppb�r p� grund av anst�llning endast i denna stat, s�vida inte ar- betet utf�rs i den andra avtalsslutande staten. Om arbetet utf�rs i denna andra stat, f�r er- s�ttning som uppb�rs f�r arbetet beskattas d�r. 2. Utan hinder av best�mmelserna i punkt 1 beskattas ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r f�r arbete som utf�rs i den andra avtalsslutande staten, en- dast i den f�rstn�mnda staten, om a) mottagaren vistas i den andra staten under tidrymd eller tidrymder som sammanlagt inte �verstiger 183 dagar under en tolvm�nadersperiod som b�rjar eller slutar under beskattnings- �ret i fr�ga, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra sta- ten eller p� dennes v�gnar, samt 2917 </div> <div id="page24-div" style="position:relative;width:641px;height:902px;"> <img width="641" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in re- spect of an employment exercised aboard a ship or aircraft operated in international traffic by a resident of a Contracting State, may be taxed in that State. 4. Where a resident of a Contracting State de- rives remuneration in respect of an employ- ment exercised aboard an aircraft operated in international traffic by an air transport consor- tium formed by companies from different countries including a company that is a resi- dent of that State, such remuneration shall be taxable only in that State. Article 16 Directors fees Directors fees and other similar payments de- rived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 Artistes and sportsmen 1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television ar- tiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State. c) ers�ttningen inte belastar fast drift- st�lle eller stadigvarande anordning som arbetsgivaren har i den andra sta- ten. 3. Utan hinder av f�reg�ende best�mmelser i denna artikel f�r ers�ttning f�r arbete som ut- f�rs ombord p� skepp eller luftfartyg, som an- v�nds i internationell trafik av en person med hemvist i en avtalsslutande stat, beskattas i denna stat. 4. Om person med hemvist i en avtalsslutande stat uppb�r inkomst av arbete, vilket utf�rs ombord p� ett luftfartyg som anv�nds i inter- nationell trafik av ett luftfartskonsortium bil- dat av bolag fr�n olika l�nder inklusive bolag med hemvist i denna stat, beskattas s�dan er- s�ttning endast i denna stat. Artikel 16 Styrelsearvode Styrelsearvode och annan liknande ers�ttning, som person med hemvist i en avtalsslutande stat uppb�r i egenskap av medlem i styrelse el- ler annat liknande organ i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 17 Artister och idrottsm�n 1. Utan hinder av best�mmelserna i artiklarna 14 och 15 f�r inkomst, som person med hem- vist i en avtalsslutande stat f�rv�rvar genom sin personliga verksamhet i den andra avtals- slutande staten i egenskap av artist, s�som tea- ter- eller filmsk�despelare, radio- eller televi- sionsartist eller musiker, eller av idrottsman, beskattas i denna andra stat. 2918 </div> <div id="page25-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 2. Where income in respect of personal activi- ties exercised by an entertainer or a sportsman in his capacity as such accrues not to the enter- tainer or sportsman himself but to another person, that income may, notwithstanding 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. 3. The provisions of paragraphs 1 and 2 shall not apply to income derived from activities ex- ercised in a Contracting State by an entertai- ner or a sportsman if the visit to that State is wholly or mainly supported by public funds of the other Contracting State, or a political sub- division, or a local authority thereof. In such case, the income shall be taxable in accor- dance with the provisions of Artides 7, 14 or 15, as the case may be. Article 18 Pensions, annuities and similar payments 1. Pensions and other similar remuneration in respect of past private employment and annui- ties paid to a resident of a Contracting State shall be taxable only in that State. However, if that State does not levy a substantial tax in respect of such pension, remuneration or an- nuities such pension, remuneration and an- nuity may be taxed in the Contracting State in which they arise. 2. Notwithstanding the provisions of para- graph 1, pensions paid and other benefits, whether periodic or lump-sum compensation, granted under the social security legislation of a Contracting State or under any public scheme organised by a Contracting State for social welfare purposes or as compensation for services rendered in respect of public services may be taxed in that State. 2. I fall d� inkomst genom personlig verksam- het, som artist eller idrottsman ut�var i denna egenskap, inte tillfaller artisten eller idrotts- mannen sj�lv utan annan person, f�r denna in- komst, utan hinder av best�mmelserna i artik- larna 7, 14 och 15, beskattas i den avtalsslu- tande stat d�r artisten eller idrottsmannen ut- �var verksamheten. 3. Best�mmelserna i punkterna 1 och 2 skall inte till�mpas p� inkomst som f�rv�rvas p� grund av verksamhet ut�vad i en avtalsslu- tande stat av en artist eller idrottsman om be- s�ket i denna stat uteslutande eller huvudsak- ligen finansierats genom allm�nna medel av den andra avtalsslutande staten, dess politiska underavdelning eller lokala myndighet. I s�- dana fall skall inkomsten beskattas i enlighet med artiklarna 7, 14 eller 15. Artikel 18 Pension, livr�nta och liknande ers�ttningar 1. Pension och annan liknande ers�ttning p� grund av tidigare privat tj�nst och livr�nta som betalas till person med hemvist i en avtalsslu- tande stat, beskattas endast i denna stat. Om emellertid skatteuttaget i denna stat p� pensio- nen, ers�ttningen eller livr�ntan inte �r bety- dande, f�r dock pensionen, ers�ttningen och livr�ntan beskattas i den avtalsslutande stat fr�n vilken den h�rr�r. 2. Utan hinder av best�mmelserna i punkt 1 f�r utbetald pension och andra f�rm�ner, an- tingen de utbetalas periodiskt eller i form av eng�ngsers�ttning, enligt socialf�rs�krings- lagstiftningen eller annan i offentlig regi orga- niserad ordning i en avtalsslutande stat f�r v�l- f�rds�ndam�l eller p� grund av tidigare offent- lig tj�nst, beskattas i denna stat. 2919 </div> <div id="page26-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 3. The term annuity as used in this Artide means a stated sum payable periodically at sta- ted times during life, or during a specified or ascertainable period of time, under an obliga- tion to make the payments in return for ade- quate and full consideration in money or mo- ney's worth (other than services rendered). Article 19 Government service 1. a) Remuneration, other than a pension, paid by a Contracting State, or a poli- tical subdivision, or a local authority, or a statutory body thereof, to an indi- vidual in respect of dependent perso- nal services rendered to that State, subdivision, authority or body shall be taxable only in that State. b) However, such remuneration shall be taxable only in the Contracting State of which the individual is a resident if the services are rendered in that State and the individual: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services. 2. The provisions of Articles 15 and l6 and pa- ragraph 1 of Artide 18 shall apply to remune- ration and pensions in respect of services ren- dered in connection with a business carried on by a Contracting State, or a political subdivi- sion, or a local authority, or a statutory body thereof. 2920 3. Med uttrycket livr�nta f�rst�s i denna ar- tikel ett fastst�llt belopp, som utbetalas perio- diskt p� fastst�llda tider under en persons livs- tid eller under angiven eller fastst�llbar tidspe- riod 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 (med undantag f�r utf�rda tj�nster). Artikel 19 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pen- sion), som betalas av en avtalsslu- tande stat, dess politiska underavdel- ning eller lokala myndighet eller dess offentligr�ttsliga organ till fysisk per- son p� grund av arbete som utf�rs i denna stats, politiska underavdelnings eller lokala myndighets eller offentlig- r�ttsliga organs tj�nst, beskattas en- dast i denna stat. b) S�dan ers�ttning beskattas emellertid endast i den avtalsslutande stat i vil- ken den fysiska personen har hemvist, om arbetet utf�rs i denna stat och per- sonen i fr�ga: 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat ute- slutande f�r att utf�ra arbetet. 2. Best�mmelserna i artiklarna 15,16 och arti- kel 18 punkt 1 till�mpas p� ers�ttning och pen- sion som betalas p� grund av arbete som ut- f�rts i samband med r�relse som bedrivs av en avtalsslutande stat, dess politiska underavdel- ning eller lokala myndighet eller dess offent- ligr�ttsliga organ. </div> <div id="page27-div" style="position:relative;width:648px;height:906px;"> <img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 Article 20 Students Payments which a student, or an apprentice or trainee, who is or was immediately before visi- ting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the pur- pose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. Article 21 Other income 1. Items of income of a resident of a Contrac- ting State not dealt with in the foregoing Artic- les of this Convention shall be taxable only in that State. However, such items of income, arising in the other Contracting State, may also be taxed in that other State. 2. The provisions of paragraph 1 shall not ap- ply to income, other than income from immo- vable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State inde- pendent personal services from a fixed base si- tuated therein, and the right or property in re- spect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Artide 14, as the case may be, shall apply. Artikel 20 Studerande Studerande, aff�rspraktikant eller l�rling, som har eller omedelbart f�re vistelsen i en avtals- slutande stat hade hemvist i den andra avtals- slutande staten och som vistas i den f�rst- n�mnda staten uteslutande f�r sin undervis- ning eller utbildning, beskattas inte i denna stat f�r belopp som han erh�ller f�r sitt uppe- h�lle, sin undervisning eller utbildning, under f�ruts�ttning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. Artikel 21 Annan inkomst 1. Inkomst som person med hemvist i en av- talsslutande stat f�rv�rvar och som inte be- handlas i f�reg�ende artiklar av detta avtal, beskattas endast i denna stat. Inkomst som h�rr�r fr�n den andra avtalsslutande staten f�r emellertid �ven beskattas i denna andra stat. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en av- talsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get fast driftst�lle eller ut�var sj�lvst�ndig yrkes- verksamhet i denna andra stat fr�n d�r bel�- gen stadigvarande anordning, samt den r�ttig- het eller egendom i fr�ga om vilken inkomsten betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anord- ningen. I s�dant fall till�mpas best�mmelserna i artikel 7 respektive artikel 14. 2921 </div> <div id="page28-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2922 SFS 1993:1164 Artide 22 Capital 1. Capital represented by immovable pro- perty referred to in paragraph 2 of Artide 6, owned by a resident of a Contracting State and situated in the other Contracting State, or by shares in a company the assets of which consist mainly of such property may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a per- manent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contrac- ting State in the other Contracting State for the purpose of performing independent perso- nal services, may be taxed in that other State. 3. Capital represented by ships and aircraft operated in international traffic by an enter- prise of a Contracting State, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. 5. Notwithstanding the provisions of para- graph 4, capital consisting of shares of a com- pany resident of a Contracting State owned by an individual who has been a resident of that State and who has become a resident of the other Contracting State, may be taxed in the first-mentioned State at any time during the five years following the date on which the indi- vidual has ceased to be a resident of the first- mentioned State. Artikel 22 F�rm�genhet 1. F�rm�genhet best�ende av s�dan fast egendom som avses i artikel 6 punkt 2, vilken person med hemvist i en avtalsslutande stat in- nehar och vilken �r bel�gen i den andra avtals- slutande staten, eller f�rm�genhet best�ende av andelar i bolag vars tillg�ngar huvudsakli- gen utg�rs av s�dan egendom, f�r beskattas i denna andra stat. 2. F�rm�genhet best�ende av l�s egendom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en avtalsslutande stat har i den andra avtalsslutande staten, eller av l�s egendom, h�nf�rlig till stadigvarande anordning f�r att ut�va sj�lvst�ndig yrkes- verksamhet, som person med hemvist i en av- talsslutande stat har i den andra avtalsslutande staten, f�r beskattas i denna andra stat. 3. F�rm�genhet best�ende av skepp och luft- fartyg som anv�nds i internationell trafik av f�retag i en avtalsslutande stat samt av l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp och luftfartyg beskattas en- dast i denna stat. 4. Alla andra slag av f�rm�genhet, som per- son med hemvist i en avtalsslutande stat inne- har, beskattas endast i denna stat. 5. Utan hinder av best�mmelserna i punkt 4 f�r f�rm�genhet best�ende av andelar i bolag med hemvist i en avtalsslutande stat som inne- has av fysisk person som haft hemvist i denna stat och erh�llit hemvist i den andra avtalsslu- tande staten, beskattas i den f�rstn�mnda sta- ten under de f�rsta fem �ren som f�ljer efter det datum d� den fysiska personen upph�rt att ha hemvist i den f�rstn�mnda staten. </div> <div id="page29-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 6. With respect to capital owned by an air transport consortium formed by companies from different countries, the provisions of pa- ragraphs 3 and 4 shall apply only to such part of the capital as relates to the participation held in that consortium by a company that is a resident of a Contracting State. Article 23 Elimination of double taxation 1. In Sweden double taxation shall be elimina- ted as follows: a) Where a resident of Sweden derives income which under the laws of Latvia and in accordance with the provisions of this Convention may be taxed in Latvia, 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 general prin- ciple hereof) - as a deduction from the tax on such income, an amount equal to the Latvian tax paid in respect of such income. b) Where a resident of Sweden derives income which, in accordance with the provisions of Article 19, shall be taxable only in Latvia, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Latvia. c) Notwithstanding the provisions of sub-paragraph a), dividends paid by a company which is a resident of Latvia to a company which is a resident of Sweden shall be exempt from Swedish tax to the extent that the dividends would have been exempt under Swe- 6. Betr�ffande f�rm�genhet som innehas av ett luftfartskonsortium best�ende av bolag fr�n olika l�nder, till�mpas best�mmelserna i punkt 3 och 4 endast i fr�ga om s�dan f�rm�- genhet som motsvarar den andel i konsortiet som innehas av bolag med hemvist i en avtals- slutande stat. Artikel 23 Undanr�jande av dubbelbeskattning 1. Betr�ffande Sverige skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) Om person med hemvist i Sverige f�r- v�rvar inkomst som enligt lettisk lag- stiftning och i enlighet med best�m- melserna i detta avtal f�r beskattas i Lettland, skall Sverige - med beak- tande av best�mmelserna i svensk lag- stiftning betr�ffande avr�kning av ut- l�ndsk skatt (�ven i den lydelse de framdeles kan f� genom att �ndras utan att den allm�nna princip som an- ges h�r �ndras) - fr�n den svenska skatten p� inkomsten avr�kna ett be- lopp motsvarande den lettiska skatt som erlagts p� inkomsten. b) Om en person med hemvist i Sverige f�rv�rvar inkomst, som enligt best�m- melserna i artikel 19 beskattas endast i Lettland, f�r Sverige - vid best�m- mandet av svensk progressiv skatt - beakta s�dan inkomst. c) Utan hinder av best�mmelserna i punkt a �r utdelning fr�n bolag med hemvist i Lettland till bolag med hem- vist i Sverige undantagen fr�n svensk skatt i den m�n utdelningen skulle ha varit undantagen fr�n beskattning en- ligt svensk lagstiftning om b�da bola- 2923 </div> <div id="page30-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 dish law if both companies had been Swedish companies. This exemption shall not apply unless: (i) the profits out of which the divi- dends are paid have been subjec- ted to the normal corporate tax in Latvia or an income tax com- parable thereto, or (ii) the dividends paid by the com- pany which is a resident of Latvia consist wholly or almost wholly of dividends which that company has received, in the year or pre- vious years, in respect of shares held by it in a company which is a resident of a third State and which would have been exempt from Swedish tax if the shares in respect of which they are paid had been held directly by the company which is a resident of Sweden. d) For the purposes of sub-paragraphs a) and c), the terms the Latvian tax paid and the normal corporate tax in Latvia or an income tax comparable thereto shall be deemed to include Latvian income tax which would have been paid but for any time-limited ex- emption or reduction of tax granted under incentive provisions contained in Latvian laws designed to promote economic development to the extent that such tax that would have been paid relates to profits other than pro- fits from activities in the financial sec- tor and that no more than 25 per cent of such profits consist of interest and gains from the alienation of shares and bonds or consist of profits derived from third States. 2924 gen hade varit svenska. S�dan skatte- befrielse medges dock endast om 1) den vinst av vilken utdelningen betalas underkastats den nor- mala bolagsskatten i Lettland el- ler en inkomstskatt j�mf�rlig d�rmed, eller 2) utdelningen som betalas av bolag med hemvist i Lettland uteslu- tande eller n�stan uteslutande best�r av utdelning som detta bo- lag under ifr�gavarande �r eller tidigare �r mottagit p� aktier som bolaget innehar i bolag med hemvist i tredje stat, vilken ut- delning skulle ha varit skattebe- friad i Sverige om de aktier f�r vilka utdelningen betalas hade innehafts direkt av bolaget med hemvist i Sverige. d) Vid till�mpningen av punkterna a och c anses uttrycken den lettiska skatt som erlagts och den normala bo- lagsskatten i Lettland eller en in- komstskatt j�mf�rlig d�rmed inne- fatta lettisk inkomstskatt som skulle ha erlagts, men som p� grund av tids- begr�nsade best�mmelser i lettisk lag- stiftning avsedd att fr�mja ekonomisk utveckling inte erlagts eller erlagts med l�gre belopp. Det angivna g�ller dock endast f�r det fall skattebefrielse medgivits eller l�gre skatt erlagts i fr�ga om andra inkomster �n s�dana som h�rr�r fr�n den finansiella sek- torn samt att inte mer �n 25 procent av inkomsterna h�rr�r fr�n r�nteint�kter eller realisationsvinster vid f�rs�ljning av aktier, andra andelar eller obliga- tioner eller best�r av inkomster er- h�llna fr�n tredje stat. </div> <div id="page31-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 e) The provisions of sub-paragraph d) shall apply only for the first ten years of which this Convention is appli- cable. The competent authorities shall consult each other in order to deter- mine whether the provisions of sub- paragraph d) shall be applicable after that date. f) Where a resident of Sweden owns ca- pital which, in accordance with the provisions of this Convention, may be taxed in Latvia, Sweden shall allow as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Latvia. Such de- duction shall not, however, exceed that part of the capital tax as compu- ted before the deduction is given, which is attributable to the capital which may be taxed in Latvia. 2. In Latvia double taxation shall be elimina- ted as follows: a) Where a resident of Latvia derives in- come or owns capital which in accor- dance with this Convention, may be taxed in Sweden, unless a more favou- rable treatment is provided in its do- mestic law, Latvia shall allow: i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Sweden; ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in Sweden. Such deduction in either case shall not, how- ever, exceed that part of the income or capital e) Best�mmelserna i punkt d g�ller en- dast i fr�ga om de tio f�rsta �ren under vilka detta avtal till�mpas. De beh�- riga myndigheterna skall �verl�gga med varandra f�r att avg�ra om dessa best�mmelser skall till�mpas efter denna tidpunkt. f) Om en person med hemvist i Sverige innehar f�rm�genhet som i enlighet med best�mmelserna i detta avtal f�r beskattas i Lettland, skall Sverige fr�n skatten p� denna persons f�rm�gen- het avr�kna ett belopp motsvarande den f�rm�genhetsskatt som erlagts i Lettland. Avr�kningsbeloppet skall emellertid inte �verstiga den del av f�rm�genhetsskatten, ber�knad utan s�dan avr�kning, som bel�per p� den f�rm�genhet som f�r beskattas i Lett- land. 2. Betr�ffande Lettland skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) Om person med hemvist i Lettland f�rv�rvar inkomst eller innehar f�r- m�genhet som enligt detta avtal f�r beskattas i Sverige skall Lettland, s�- vida inte f�rm�nligare behandling ges enligt intern lagstiftning, 1) fr�n den lettiska skatten p� in- komsten avr�kna ett belopp mot- svarande den inkomstskatt som erlagts i Sverige f�r inkomsten; 2) fr�n den lettiska skatten p� f�r- m�genheten avr�kna ett belopp motsvarande den f�rm�genhets- skatt som erlagts i Sverige f�r f�rm�genheten. Avr�kningsbeloppet skall emellertid inte i n�- gotdera fall �verstiga den del av inkomst- eller 2925 </div> <div id="page32-div" style="position:relative;width:648px;height:906px;"> <img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 tax in Latvia as computed before the deduc- tion is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Sweden. b) For the purpose of sub-paragraph a), where a company that is a resident of Latvia receives a dividend from a company that is a resident of Sweden in which it owns at least 10 per cent of its shares having full voting rights, the tax paid in Sweden shall include not only the tax paid on the dividend but also the tax paid on the underlying profits of the company out of which the dividend was paid. c) For the purposes of sub-paragraphs 1 f) and 2 a) the terms the capital tax paid in Latvia and the capital tax paid in Sweden shall not include any capital tax paid therein that is covered by paragraph 5 of Article 22. Article 24 Non-discrimination 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. Stateless persons who are residents of a Contracting State shall not be subjected in 2926 f�rm�genhetsskatten i Lettland, ber�knad utan s�dan avr�kning, som bel�per p� den in- komst eller f�rm�genhet som f�r beskattas i Sverige. b) Vid till�mpningen av punkt a g�ller f�ljande. N�r bolag med hemvist i Lettland mottar utdelning fr�n bolag med hemvist i Sverige i vilket det �ger minst 10 procent av de aktier som har full r�str�tt, skall den skatt som er- lagts i Sverige inkludera inte endast den skatt som erlagts p� utdelningen utan ocks� den skatt som erlagts p� bolagets bakomliggande vinst av vil- ken utdelningen betalas. c) Vid till�mpningen av punkterna 1 f och 2 a skall uttrycken den f�rm�- genhetsskatt som erlagts i Lettland och den f�rm�genhetsskatt som er- lagts i Sverige inte innefatta f�rm�- genhetsskatt som tas ut med st�d av best�mmelserna i artikel 22 punkt 5. Artikel 24 F�rbud mot diskriminering 1. Medborgare i en avtalsslutande stat skall inte i den andra avtalsslutande staten bli f�re- m�l f�r beskattning eller d�rmed samman- h�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sam- manh�ngande krav som medborgare i denna andra stat under samma f�rh�llanden, s�rskilt med h�nsyn till hemvist, �r eller kan bli under- kastad. Utan hinder av best�mmelserna i arti- kel 1 till�mpas denna best�mmelse �ven p� person som inte har hemvist i en avtalsslu- tande stat eller i b�da avtalsslutande staterna. 2. Statsl�s person med hemvist i en avtalsslu- tande stat skall inte i n�gondera avtalsslutande </div> <div id="page33-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 either Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which natio- nals of the State concerned in the same cir- cumstances, in particular with respect to resi- dence, are or may be subjected. 3. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This pro- vision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowan- ces, reliefs and reductions for taxation purpo- ses on account of civil status or family respon- sibilities which it grants to its own residents. 4. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or para- graph 6 of Artide 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of de- termining the taxable profits of such enter- prise, 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 resi- dent of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State. 5. Enterprises of a Contracting State, the ca- pital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, staten bli f�rem�l f�r beskattning eller d�rmed sammanh�ngande krav som �r av annat slag eller mer tyngande �n den beskattning och d�rmed sammanh�ngande krav som medbor- gare i staten i fr�ga under samma f�rh�llan- den, s�rskilt med h�nsyn till hemvist, �r eller kan bli underkastad. 3. Beskattningen av fast driftst�lle, som f�re- tag i en avtalsslutande stat har i den andra av- talsslutande staten, skall i denna andra stat inte vara mindre f�rdelaktig �n beskattningen av f�retag i denna andra stat, som bedriver verksamhet av samma slag. Denna best�m- melse anses inte medf�ra skyldighet f�r en av- talsslutande stat att medge person med hem- vist i den andra avtalsslutande staten s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning p� grund av civilst�nd eller f�rs�rjningsplikt mot familj, som medges person med hemvist i den egna staten. 4. Utom i de fall d� best�mmelserna i artikel 9 punkt 1, artikel 11 punkt 7 eller artikel 12 punkt 6 till�mpas, �r r�nta, royalty och annan betalning fr�n f�retag i en avtalsslutande stat till person med hemvist i den andra avtalsslu- tande staten avdragsgilla vid best�mmandet av den beskattningsbara inkomsten f�r s�dant f�retag p� samma villkor som betalning till person med hemvist i den f�rstn�mnda staten. P� samma s�tt �r skuld som f�retag i en avtals- slutande stat har till person med hemvist i den andra avtalsslutande staten avdragsgill vid be- st�mmandet av s�dant f�retags beskattnings- bara f�rm�genhet p� samma villkor som skuld till person med hemvist i den f�rstn�mnda sta- ten. 5. F�retag i en avtalsslutande stat, vars kapi- tal helt eller delvis �gs eller kontrolleras, di- rekt eller indirekt, av en eller flera personer med hemvist i den andra avtalsslutande staten, 2927 </div> <div id="page34-div" style="position:relative;width:651px;height:909px;"> <img width="651" height="909" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 shall not be subjected in the first-mentioned State to any taxation or any requirement con- nected therewith which is other or more bur- densome than the taxation and connected re- quirements to which other similar enterprises of the first-mentioned State are or may be sub- jected. 6. The provisions of this Article shall, not- withstanding the provisions of Article 2, apply to taxes of every kind and description. Article 25 Mutual agreement procedure 1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accor- dance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Con- tracting State of which he is a resident or, if his case comes under paragraph 1 of Artide 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the ac- tion resulting in taxation not in accordance with the provisions of the Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agree- ment with the competent authority of the other Contracting State, with a view to the av- oidance of taxation which is not in accordance with the Convention. In the event the compe- tent authorities reach an agreement, refund or credit of taxes shall be allowed by the Contrac- ting States in accordance with such agreement. skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sammanh�ng- ande krav som �r av annat slag eller mer tyng- ande �n den beskattning och d�rmed samman- h�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli under- kastat. 6. Utan hinder av best�mmelserna i artikel 2 till�mpas best�mmelserna i f�revarande arti- kel p� skatter av varje slag och beskaffenhet. Artikel 25 F�rfarandet vid �msesidig �verenskommelse 1. Om en person anser att en avtalsslutande stat eller b�da avtalsslutande staterna vidtagit �tg�rder som f�r honom medf�r eller kommer att medf�ra beskattning som strider mot be- st�mmelserna i 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 till�mp- ning av artikel 24 punkt 1, i den avtalsslutande stat d�r han �r medborgare. Saken skall fram- l�ggas inom tre �r fr�n den tidpunkt d� perso- nen i fr�ga fick vetskap om den �tg�rd som gi- vit upphov till beskattning som strider mot be- st�mmelserna i avtalet. 2. Om den beh�riga myndigheten finner in- v�ndningen grundad men inte sj�lv kan f� till st�nd en tillfredsst�llande l�sning, skall myn- digheten s�ka l�sa fr�gan genom �msesidig �verenskommelse med den beh�riga myndig- heten i den andra avtalsslutande staten i syfte att undvika beskattning som strider mot avta- let. Om �verenskommelse tr�ffas mellan de beh�riga myndigheterna skall �terbetalning eller avr�kning av skatt medges i enlighet med denna �verenskommelse. �verenskommelse 2928 </div> <div id="page35-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 Any agreement reached shall be implemented notwithstanding any time limits in the domes- tic law of the Contracting States. 3. The competent authorities of the Contrac- ting States shall endeavour to resolve by mu- tual agreement any difficulties or doubts ari- sing as to the interpretation or application of the Convention. They may also consult to- gether for the elimination of double taxation in cases not provided for in the Convention. 4. The competent authorities of the Contrac- ting States may communicate with each other directly for the purpose of reaching an agree- ment in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opi- nions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States. Article 26 Exchange of information 1. The competent authorities of the Contrac- ting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the 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 treated as secret in the same manner as information obtained un- der the domestic laws of that State and shall be disclosed only to persons or authorities (inclu- ding courts and administrative bodies) in- volved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the som tr�ffats skall genomf�ras utan hinder av tidsgr�nser i de avtalsslutande staternas in- terna lagstiftning. 3. De beh�riga myndigheterna i de avtalsslu- tande staterna skall genom �msesidig �verens- kommelse s�ka avg�ra sv�righeter eller tvi- velsm�l som uppkommer i fr�ga om tolk- ningen eller till�mpningen av avtalet. De kan �ven �verl�gga i syfte att undanr�ja dubbelbe- skattning i fall som inte omfattas av avtalet. 4. De beh�riga myndigheterna i de avtalsslu- tande staterna kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskom- melse i de fall som angivits i f�reg�ende punk- ter. Om muntliga �verl�ggningar anses under- l�tta en �verenskommelse, kan s�dana �ver- l�ggningar �ga rum inom en kommission som best�r av representanter f�r de beh�riga myn- digheterna i de avtalsslutande staterna. Artikel 26 Utbyte av upplysningar 1. De beh�riga myndigheterna i de avtalsslu- tande staterna skall utbyta s�dana upplys- ningar som �r n�dv�ndiga f�r att till�mpa be- st�mmelserna i detta avtal eller i de avtalsslu- tande staternas interna lagstiftning betr�f- fande skatter som omfattas av avtalet, i den m�n beskattningen enligt denna lagstiftning inte strider mot avtalet. Utbytet av upplys- ningar begr�nsas inte av artikel 1. Upplys- ningar som en avtalsslutande stat mottagit skall behandlas s�som hemliga p� samma s�tt som upplysningar som erh�llits enligt den in- terna lagstiftningen i denna stat och f�r yppas endast f�r personer eller myndigheter (d�ri in- begripet domstolar och administrativa myn- digheter) som fastst�ller, uppb�r eller indriver eller handl�gger �tal eller besv�r i fr�ga om 2929 </div> <div id="page36-div" style="position:relative;width:648px;height:906px;"> <img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 taxes covered by the Convention. Such per- sons 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 paragraph 1 be construed so as to impose on a Contrac- ting State the obligation: a) to carry out administrative measures at variance with the laws and admi- nistrative practice of that or of the other Contracting State; b) to supply information which is not ob- tainable under the laws or in the nor- mal course of the administration of that or of the other Contracting State; c) to supply information which would disclose any trade, business, indust- rial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). Article 27 Assistance in collection 1. The Contracting States undertake to lend assistance to each other in the collection of the taxes owed by a taxpayer to the extent that the amount thereof has been finally determined according to the laws of the Contracting State making the request for assistance. 2. In the case of a request by a Contracting State for the collection of taxes which has been accepted for collection by the other Contrac- ting State, such taxes shall be collected by that other State in accordance with the laws appli- cable to the collection of its own taxes and as if the taxes to be so collected were its own taxes. skatter som omfattas av avtalet. Dessa perso- ner eller myndigheter skall anv�nda upplys- ningarna endast f�r s�dana �ndam�l. De f�r yppa upplysningarna vid offentliga r�tte- g�ngar eller i domstolsavg�randen. 2. Best�mmelserna i punkt 1 anses inte med- f�ra skyldighet f�r en avtalsslutande stat att a) vidta f�rvaltnings�tg�rder som avvi- ker fr�n lagstiftning och administrativ praxis i denna avtalsslutande stat eller i den andra avtalsslutande staten, b) l�mna upplysningar som inte �r till- g�ngliga enligt lagstiftning eller sed- vanlig administrativ praxis i denna av- talsslutande stat eller i den andra av- talsslutande staten, c) l�mna upplysningar som skulle r�ja aff�rshemlighet, industri-, handels- eller yrkeshemlighet eller i n�rings- verksamhet nyttjat f�rfaringss�tt eller upplysningar, vilkas �verl�mnande skulle strida mot allm�nna h�nsyn (ordre public). Artikel 27 Bist�nd med indrivning 1. De avtalsslutande staterna f�rbinder sig att l�mna varandra bist�nd med indrivning av en skattskyldigs skatteskulder i den m�n beloppet har slutligen fastst�llts enligt lagstiftningen i den avtalsslutande stat som g�r framst�ll- ningen. 2. Efter framst�llning av en avtalsslutande stat om indrivning av skatter vilka godk�nts f�r indrivning av den andra avtalsslutande sta- ten, skall s�dana skatter drivas in av den andra staten i enlighet med lagstiftning som �r till- l�mplig p� indrivning av dess egna skatter. 2930 </div> <div id="page37-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 3. Any request for collection by a Contracting State shall be accompanied by such certificate as is required by the laws of that State to estab- lish that the taxes owed by the taxpayer have been finally determined. 4. Where the tax claim of a Contracting State has not been finally determined by reason of it being subject to appeal or other proceedings, that State may, in order to protect its reve- nues, request the other Contracting State to take such interim measures for conservancy on its behalf as are available to the other State un- der the laws of that other State. If such request is accepted by the other State, such interim measures shall be taken by that other State as if the taxes owed to the first-mentioned State were the own taxes of that other State. 5. A request under paragraphs 3 or 4 shall only be made by a Contracting State to the ex- tent that sufficient property of the taxpayer owing the taxes is not available in that State for recovery of the taxes owed. 6. The Contracting State in which tax is reco- vered in accordance with the provisions of this Article shall forthwith remit to the Contrac- ting State on behalf of which the tax was col- lected the amount so recovered less, where appropriate, the amount of extraordinary costs referred to in sub-paragraph b) of para- graph 7. 7. It is understood that unless otherwise agreed by the competent authorities of both Contracting States, a) ordinary costs incurred by a Contrac- ting State in providing assistance shall be borne by that State, b) extraordinary costs incurred by a Contracting State in providing assis- tance shall be borne by the other State and shall be payable regardless of the amount collected on its behalf by that other State. 3. Framst�llning om indrivning av en avtals- slutande stat skall �tf�ljas av s�dant bevis som kr�vs enligt lagstiftningen i den staten f�r att styrka att den skattskyldiges skatteskuld slutli- gen har fastst�llts. 4. Om ett skattekrav fr�n en avtalsslutande stat inte slutligen har fastst�llts p� grund av �verklagande eller annat f�rfarande f�r den staten f�r att skydda sina intressen beg�ra att den andra avtalsslutande staten vidtar s�dana interimistiska s�krings�tg�rder som �r till- g�ngliga i den andra staten enligt dess egen lagstiftning. Om en s�dan framst�llan god- k�nns av den andra staten, skall s�dana interi- mistiska �tg�rder vidtas av den andra staten som om skatteskulden till den f�rstn�mnda staten avs�g dess egna skatter. 5. En framst�llan enligt punkt 3 eller 4 skall bara g�ras av en avtalsslutande stat i den m�n den skattskyldige som har skatteskulden inte har tillr�ckligt med tillg�ngar i den staten f�r indrivning av skatteskulden. 6. Den avtalsslutande stat i vilken skatt drivs in enligt best�mmelserna i denna artikel skall skyndsamt �verf�ra indriven skatt till den av- talsslutande stat f�r vars r�kning indrivning skett med avr�kning f�r, i f�rekommande fall, s�dana extraordin�ra kostnader som anges i punkt 7 b. 7. Om inte de beh�riga myndigheterna i de avtalsslutande staterna kommer �verens om annat skall, a) normala kostnader som en avtalsslu- tande stat �samkas vid l�mnande av bist�nd b�ras av denna stat, b) extraordin�ra kostnader som en av- talsslutande stat �samkas vid l�m- nande av bist�nd b�ras av den andra staten oavsett indrivet belopp. 2931 </div> <div id="page38-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 As soon as a Contracting State anticipates that extraordinary costs may be incurred, it shall so advise the other Contracting State and indi- cate the estimated amount of such costs. 8. In this Article, the term taxes means the taxes to which the Convention applies and in- cludes any interest and penalties relating thereto. Article 28 Excluded companies Notwithstanding any other provision of this Convention, where a) a company that is a resident of a Con- tracting State derives its income pri- marily from other States (i) from activities such as banking, shipping, financing or insurance or (ii) from being the headquarters, co- ordination centre or similar en- tity providing administrative ser- vices or other support to a group of companies which carry on business primarily in other Sta- tes; and b) except for the application of the met- hod of elimination of double taxation normally applied by that State, such income would bear a significantly lo- wer tax under the laws of that State 2932 S� snart en avtalsslutande stat har anledning anta att extraordin�ra kostnader kommer att uppst� skall den andra avtalsslutande staten underr�ttas om detta samt upplysas om den ber�knade storleken av s�dana kostnader. 8. I denna artikel betyder uttrycket skatter skatter som omfattas av detta avtal inklusive r�nta och straffavgifter h�nf�rliga till s�dana skatter. Artikel 28 Undantagna bolag Utan hinder av �vriga best�mmelser i detta av- tal skall, med undantag av fall d� till�mpning sker av den metod f�r att undvika dubbelbe- skattning som normalt till�mpas av hemvist- staten, artikel 23 punkt 1 d och �vriga best�m- melser i detta avtal som medger undantag fr�n eller reduktion av skatt inte till�mpas p� in- komst som bolag med hemvist i en avtalsslu- tande stat f�rv�rvar och inte heller p� utdel- ning som betalas av s�dant bolag n�r, a) bolaget f�rv�rvar sina inkomster hu- vudsakligen fr�n andra stater (i) fr�n aktiviteter s�dana som bank-, sj�farts-, finans- eller f�r- s�kringsverksamhet eller (ii) genom att vara huvudkontor, coordination centre eller en lik- nande enhet som tillhandah�ller administrativa eller andra tj�ns- ter till en grupp av bolag som be- driver r�relse huvudsakligen i andra stater, och b) s�dan inkomst beskattas p�tagligt l�gre enligt den statens lagstiftning �n inkomst av liknande verksamhet som bedrivs inom denna stat eller inkomst fr�n verksamhet som huvudkontor, </div> <div id="page39-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 than income from similar activities carried out within that State or from being the headquarters, co-ordination centre or similar entity providing ad- ministrative services or other support to a group of companies which carry on business in that State, as the case may be, sub-paragraph 1 d) of Article 23 and any other provisions of this Convention conferring an exemption or a reduction of tax shall not apply to the income of such company and to the divi- dends paid by such company. Article 29 Members of diplomatic missions and consular posts Nothing in this Convention shall affect the fis- cal privileges of members of diplomatic mis- sions or consular posts under the general rules of international law or under the provisions of special agreements. Article 30 Entry into force 1. The Governments of the Contracting Sta- tes shall notify each other that the constitutio- nal requirements for the entry into force of this Convention have been complied with. 2. The Convention shall enter into force thirty days after the date of the later of the notifica- tions referred to in paragraph 1 and its provi- sions shall have effect in both Contracting Sta- tes: a) in respect of taxes withheld at source, on income derived on or after 1 Ja- nuary in the calendar year next follo- wing the year in which the Convention enters into force; coordination centre eller en liknande enhet som tillhandah�ller administra- tiva eller andra tj�nster till en grupp av bolag som bedriver r�relse i denna stat. Artikel 29 Medlem av diplomatisk beskickning eller av konsulat Best�mmelserna i detta avtal ber�r inte de pri- vilegier vid beskattningen som enligt folkr�t- tens allm�nna regler eller best�mmelser i s�r- skilda �verenskommelser tillkommer medlem av diplomatisk beskickning eller av konsulat. Artikel 30 Ikrafttr�dande 1. Regeringarna i de avtalsslutande staterna skall underr�tta varandra n�r de konstitutio- nella �tg�rder som kr�vs f�r att detta avtal skall tr�da i kraft har vidtagits. 2. Avtalet tr�der i kraft trettio dagar efter den dag d� den sista av dessa underr�ttelser enligt punkt 1 tas emot och avtalets best�mmelser till�mpas i b�da avtalsslutande staterna: a) betr�ffande k�llskatter, p� inkomst som f�rv�rvas den 1 januari det kalen- der�r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare; 2933 </div> <div id="page40-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 b) in respect of other taxes on income, and taxes on capital, for taxes char- geable for any tax year beginning on or after 1 January in the calendar year next following the year in which the Convention enters into force. Article 31 Termination This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Conven- tion, through diplomatic channels, by giving notice of termination in writing at least six months before the end of any calendar year. In such event, the Convention shall cease to have effect in both Contracting States: a) in respect of taxes withheld at source, on income derived on or after 1 Ja- nuary in the calendar year next follo- wing the year in which the notice is gi- ven; b) in respect of other taxes on income, and taxes on capital, for taxes char- geable for any tax year beginning on or after 1 January in the calendar year next following the year in which the notice is given. In witness whereof the undersigned, duly authorised thereto, have signed this Conven- tion. Done in duplicate at Stockholm this fifth day of April 1993, in the English language. For the Government of For the Government of the Kingdom of Sweden the Republic of Latvia Bo Lundgren Imants Gross 2934 b) betr�ffande �vriga skatter p� inkomst och skatter p� f�rm�genhet, p� skat- ter som p�f�rs f�r beskattnings�r som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter det �r under vilket avtalet tr�der i kraft eller se- nare. Artikel 31 Upph�rande Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutande stat. Vardera avtals- slutande staten kan p� diplomatisk v�g, skrift- ligen upps�ga avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av varje kalender�r. I h�ndelse av s�dan upps�g- ning upph�r avtalet att g�lla i b�da avtalsslu- tande staterna a) betr�ffande k�llskatter, p� inkomst som f�rv�rvas den 1 januari det kalen- der�r som f�ljer n�rmast efter det �r under vilket underr�ttelsen l�mnas el- ler senare; b) betr�ffande �vriga skatter p� in- komst, och skatter p� f�rm�genhet, p� skatter som p�f�rs f�r beskatt- nings�r som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter det �r under vilket underr�ttelsen l�mnas eller senare. Till bekr�ftelse h�rav har undertecknade, d�r- till vederb�rligen bemyndigade, undertecknat detta avtal. Som skedde i Stockholm den 5 april 1993, i tv� exemplar p� engelska spr�ket. F�r Konungariket F�r Republiken Sveriges regering Lettlands regering Bo Lundgren Imants Gross </div> <div id="page41-div" style="position:relative;width:648px;height:906px;"> <img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 PROTOCOL At the signing today of the Convention bet- ween the Kingdom of Sweden and the Repu- blic of Latvia for the avoidance of double taxa- tion and the prevention of fiscal evasion with respect to taxes on income and on capital (he- reinafter referred to as the Convention), the undersigned have agreed upon the following provisions which shall form an integral part of the Convention: 1. With reference to the provisions of the Convention Where the term statutory body appears, it is understood that this term means any legal entity of a public character created by the laws of a Contracting State in which no person ot- her than the State itself, a political subdivision or a local authority thereof, has an interest. 2. With reference to Article 7, paragraph 3 It is understood that expenses to be allowed as deductions by a Contracting State include only expenses that are deductible under the domestic laws of that State. 3. With reference to Article 8 It is understood that profits of an enter- prise of a Contracting State from the operation of ships in international traffic shall be inter- preted according to paragraphs 7 to 14 of the Commentary on Artide 8 of the OECD Model Tax Convention on Income and on Capital (1992) and does not, in any event, include the profits from the operation or ownership of docks, warehouses, terminal facilities, steve- doring equipment or other similar property lo- cated on land, except where these profits are directly related to the operation, by the enter- prise, of such ships. PROTOKOLL Vid undertecknandet av avtalet denna dag mellan Konungariket Sverige och Republiken Lettland f�r att undvika dubbelbeskattning och f�rhindra skatteflykt betr�ffande skatter p� inkomst och p� f�rm�genhet (nedan be- n�mnt avtalet), har undertecknade kommit �verens om att f�ljande best�mmelser skall ut- g�ra en del av avtalet. 1. Till samtliga best�mmelser i avtalet N�r uttrycket offentligr�ttsligt organ f�re- kommer betyder detta varje juridisk enhet av offentlig karakt�r bildad enligt lagstiftningen i en avtalsslutande stat och i vilken inte n�gon annan �n staten sj�lv, politisk underavdelning eller lokal myndighet har n�got inflytande. 2. Till artikel 7 punkt 3 Avdragsgilla utgifter innefattar endast utgif- ter som �r avdragsgilla i enlighet med intern lagstiftning i en avtalsslutande stat. 3. Till artikel 8 Inkomst som f�retag i en avtalsslutande stat f�rv�rvar genom anv�ndningen av skepp i internationell trafik skall tolkas i enlighet med punkterna 7-14 i kommentaren till arti- kel 8 i OECD:s modell f�r dubbelbeskatt- ningsavtal betr�ffande inkomst och f�rm�gen- het (1992). Uttrycket innefattar inte i n�got fall inkomst fr�n verksamhet som avser �gande av hamnar, lagerlokaler, terminal- anordningar, lastnings- eller lossningsutrust- ning eller annan liknande egendom p� land, med undantag f�r de fall d� inkomsten �r di- rekt h�nf�rlig till f�retagets anv�ndning av s�- dana skepp. 2935 </div> <div id="page42-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 4. With reference to Article 11, paragraph 3 d) It is understood that a person is related to another person where one person, alone or to- gether with one or more related persons, has, directly or indirectly, an interest of more than 50 per cent in the other person, or where one or mcre persons, alone or together with one or more related persons, have, directly or indi- rectly, an interest of more than 50 per cent in the two persons. 5. With reference to Article 12, paragraph 2 It is understood that the term royalties shall be deemed not to include payments for the use of drilling rigs, or similar purpose equipment, used for the exploration for or the extraction of hydrocarbons. 6. With reference to Artide 12, paragraph 3 It is agreed that the income from leasing of industrial, commercial or scientific equipment shall be included in the term royalties as de- fined in Artide 12, paragraph 3. 7. With reference to Artide 15, paragraph 2 The provisions of Artide 15, paragraph 2, shall not apply to an employee who is hired out. For the purposes of the preceding sen- tence, an employee who is a resident of a Contracting State shall be deemed to be hired out if he is placed at another persons disposal by a person (the hirer-out) to carry out work in the business of such other person (the prin- cipal) in the other Contracting State, provided that the principal is a resident of, or has a per- manent establishment in, that other State, and that the hirer-out neither has any responsibi- lity nor bears any risk in respect of the result of the work. In determining whether an employee shall be deemed to be hired out, a comprehensive review shall be carried out, with particular re- ference to whether: 2936 4. Till artikel 11 punkt 3 d En person anses som n�rst�ende till en an- nan person n�r han ensam eller tillsammans med en eller flera n�rst�ende personer direkt eller indirekt har ett inflytande �verstigande 50 procent i den andra personen, eller n�r en eller flera personer, ensamma eller tillsam- mans med en eller flera n�rst�ende personer direkt eller indirekt har ett inflytande p� mer �n 50 procent i b�da dessa tv� personer. 5. Till artikel 12 punkt 2 Uttrycket royalty innefattar inte betal- ningar f�r nyttjandet av borrplattform eller liknande anl�ggning som anv�nds f�r utfors- kande eller utnyttjande av kolv�tef�rekoms- ter. 6. Till artikel 12 punkt 3 Leasing av industriell, kommersiell eller ve- tenskaplig utrustning skall innefattas i ut- trycket royalty. 7. Till artikel 15 punkt 2 Best�mmelserna i artikel 15 punkt 2 skall inte till�mpas p� en anst�lld som �r uthyrd. Vid till�mpningen av f�reg�ende mening an- ses en anst�lld med hemvist i en avtalsslutande stat som uthyrd n�r han av n�gon (uthyrare) st�lls till f�rfogande f�r att utf�ra arbete i an- nans (uppdragsgivare) verksamhet i den andra avtalsslutande staten, f�rutsatt att uppdragsgi- varen har hemvist eller fast driftst�lle i denna andra stat och att uthyraren inte har ansvar f�r och inte heller st�r risken f�r arbetsresultatet. Vid avg�randet av fr�gan om en arbetsta- gare skall anses uthyrd, skall g�ras en samlad bed�mning varvid s�rskilt beaktas om: </div> <div id="page43-div" style="position:relative;width:645px;height:905px;"> <img width="645" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1164 a) the overall supervision of the work rests with the principal; b) the work is carried out in a place of work which is at the disposal of the principal and for which he has respon- sibility; c) the remuneration to the hirer-out is computed according to the time spent or with reference to any other rela- tionship between the remuneration and the wages received by the em- ployee; d) the main part of the tools and mate- rials are supplied by the principal; and e) the hirer-out does not decide unilate- rally on the number of employees or their qualifications. a) den �vergripande arbetsledningen �vilar uppdragsgivaren, b) arbetet utf�rs p� en arbetsplats som disponeras av uppdragsgivaren och f�r vilken han har ansvar, c) ers�ttningen till uthyraren ber�knas efter den tid som g�tt �t eller med led- ning av annat samband mellan ers�tt- ningen och den l�n arbetstagaren f�r, d) st�rsta delen av arbetsredskap och material st�lls till f�rfogande av upp- dragsgivaren, och e) uthyraren inte ensidigt best�mmer an- talet arbetstagare och de kvalifikatio- ner dessa skall ha. In witness whereof the undersigned, duly authorised thereto, have signed this Protocol. Done in duplicate at Stockholm this fifth day of April 1993, in the English language. For the Government For the Government of the Kingdom of the Republic of Sweden of Latvia Bo Lundgren Imants Gross Till bekr�ftelse h�rav har undertecknade, d�r- till vederb�rligen bemyndigade, undertecknat detta protokoll. Som skedde i Stockholm den 5 april 1993, i tv� exemplar p� engelska spr�ket. F�r Konungariket F�r Republiken Sveriges regering Lettlands regering Bo Lundgren Imants Gross 2937 </div> </div>

SFS 1993:1164
Utkom fr�n trycket
den 30 november 1993

Lag
om dubbelbeskattningsavtal mellan Sverige och
Lettland;

utf�rdad den 11 november 1993.

Enligt riksdagens beslut1 f�reskrivs f�ljande.

1 � Det avtal f�r att undvika dubbelbeskattning och f�rhindra skatte-
flykt betr�ffande skatter p� inkomst och p� f�rm�genhet som Sverige och

Lettland undertecknade den 5 april 1993, skall tillsammans med det proto-
koll som �r fogat till avtalet och som utg�r en del av detta, g�lla som lag h�r
i landet.

Avtalets 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 som annars skulle
f�religga.

3 � Om en person som �r bosatt i Sverige f�rv�rvar inkomst som enligt
best�mmelserna i avtalet beskattas endast i Lettland, skall s�dan inkomst

inte tas med vid taxeringen i Sverige.

4 � Den angivna begr�nsningen i artikel 23 punkt 1 d andra meningen
betr�ffande inkomster erh�llna fr�n tredje stat skall inte g�lla.

5 � F�ljande f�rfattningar skall inte l�ngre till�mpas s�vitt avser f�rh�l-
landet mellan Sverige och Lettland, n�mligen

lagen (1982:708) om dubbelbeskattningsavtal mellan Sverige och

Sovjetunionen,

kung�relsen (1971:130) om till�mpning av protokoll mellan Sverige

och Sovjetunionen ang�ende �msesidig skattebefrielse f�r luftfartsf�retag
och deras anst�llda,

kung�relsen (1973:563) om till�mpning av protokoll mellan Sverige

och Sovjetunionen ang�ende �msesidig skattebefrielse f�r sj�fartsf�retag.

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

P� regeringens v�gnar

BIRGIT FRIGGEBO

BO LUNDGREN
(Finansdepartementet)

Prop. 1992/93:252, bet. 1993/94:SkU2, rskr. 1993/94:4.

2895

SFS 1993:1164

Bilaga
(�vers�ttning)

CONVENTION BETWEEN THE
KINGDOM OF SWEDEN AND THE
REPUBLIC OF LATVIA FOR THE
AVOIDANCE OF DOUBLE TAXATION AND
THE PREVENTION OF FISCAL EVASION
WITH RESPECT TO TAXES ON INCOME
AND ON CAPITAL

The Government of the Kingdom of Sweden

and the Government of the Republic of Lat-
via, desiring to conclude a Convention for the
avoidance of double taxation and the preven-
tion of fiscal evasion with respect to taxes on
income and on capital, have agreed as follows:

Article 1

Personal scope

This Convention shall apply to persons who

are residents of one or both of the Contracting
States.

Article 2

Taxes covered

1. The existing taxes to which the Convention

shall apply are:

a) in Sweden:

(i) the State income tax (den statliga

inkomstskatten), including the
sailors tax (sj�mansskatten) and
the coupon tax (kupongskatten);

(ii) the real estate tax (den statliga

fastighetsskatten);

(iii) the special income tax for non-

residents (den s�rskilda inkomst-
skatten f�r utomlands bosatta);

(iv) the special income tax for non-

resident artistes and athletes
(den s�rskilda inkomstskatten
f�r utomlands bosatta artister
m.fl.); and

2896

AVTAL MELLAN KONUNGARIKET
SVERIGE OCH REPUBLIKEN LETTLAND
F�R ATT UNDVIKA
DUBBELBESKATTNING OCH
F�RHINDRA SKATTEFLYKT
BETR�FFANDE SKATTER P� INKOMST

OCH P� F�RM�GENHET

Konungariket Sveriges regering och Republi-
ken Lettlands regering, som �nskar ing� ett

avtal f�r att undvika dubbelbeskattning och
f�rhindra skatteflykt betr�ffande skatter p� in-
komst och p� f�rm�genhet, har kommit �ver-

ens om f�ljande:

Artikel 1

Personer p� vilka avtalet till�mpas

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

talsslutande staterna.

Artikel 2

Skatter som omfattas av avtalet

1. De f�r n�rvarande utg�ende skatter p�

vilka detta avtal till�mpas �r:

a) i Sverige:

1) den statliga inkomstskatten, sj�-

mansskatten och kupongskatten
d�ri inbegripna,

2) den statliga fastighetsskatten,

3) den s�rskilda inkomstskatten f�r

utomlands bosatta,

4) den s�rskilda inkomstskatten f�r

utomlands bosatta artister m. fl.,
och

SFS 1993:1164

(v) the communal income tax (den

kommunala inkomstskatten);

(hereinafter referred to as Swedish
tax);

b) in Latvia:

(i) the profits tax (pelnas nodoklis);
(ii) the personal income tax (iedzivo-

taju ienakuma nodoklis); and

(iii) the property tax (ipasuma no-

doklis);

(hereinafter referred to as Latvian
tax).

2. Where a new tax on income or on capital is
introduced in a Contracting State after the

date of signature of the Convention, the Con-
vention shall apply also to such tax. The com-
petent authorities of the Contracting States
shall by mutual agreement determine whether

a tax which is introduced in either Contracting
State is one to which the Convention shall ap-
ply according to the preceding sentence.

3. The Convention shall apply also to any
taxes, being identical with or substantially si-
milar to those mentioned or referred to in pa-
ragraphs 1 and 2, which are imposed after the
date of signature of the Convention in addition
to, or in place of, the taxes to which the Con-
vention applies by virtue of those paragraphs.
The competent authorities of the Contracting
States shall notify each other of any significant

changes which have been made in their respec-
tive taxation laws.

Article 3

General definitions

1. For the purposes of this Convention, unless

the context otherwise requires:

5) den kommunala inkomstskatten

(i det f�ljande ben�mnda svensk

skatt);

b) i Lettland:

1) vinstskatten,

2) skatten f�r fysiska personer, och

3) egendomsskatten

(i det f�ljande ben�mnda lettisk
skatt).

2. Avtalet till�mpas �ven betr�ffande nya
skatter p� inkomst och p� f�rm�genhet, som
efter undertecknandet av detta avtal inf�rs i en
avtalsslutande stat. De beh�riga myndighe-
terna i de avtalsslutande staterna skall genom
�msesidig �verenskommelse besluta huruvida
en skatt som inf�rs i n�gon av de avtalsslu-
tande staterna �r en s�dan skatt som avtalet
skall till�mpas p� i enlighet med vad som anges
i f�reg�ende mening.

3. Avtalet till�mpas �ven p� skatter av samma
eller i huvudsak likartat slag, som efter under-
tecknandet av detta avtal p�f�rs vid sidan av
eller i st�llet f�r de skatter som anges i punk-
terna 1 och 2. De beh�riga myndigheterna i de
avtalsslutande staterna skall meddela var-
andra de v�sentliga �ndringar som vidtagits i
respektive skattelagstiftning.

Artikel 3

Allm�nna definitioner

1. Om inte sammanhanget f�ranleder annat,

har vid till�mpningen av detta avtal f�ljande
uttryck nedan angiven betydelse:

2897

SFS 1993:1164

a) the term Sweden means the King-

dom of Sweden and, when used in a
geographical sense, includes the na-
tional territory, the territorial sea of
Sweden as well as other maritime
areas over which Sweden in accor-

dance with international law exercises
sovereign rights or jurisdiction;

b) the term Latvia means the Republic

of Latvia and, when used in the geo-
graphic sense, means the territory of
Latvia and any other area adjacent to
the territorial waters of Latvia within
which under the laws of Latvia and in
accordance with international law, the
rights of Latvia may be exercised with
respect to the sea bed and its sub-soil
and their natural resources;

c) the term person includes an indivi-

dual, a company and any other body
of persons;

d) the term company means any body

corporate or any entity which is trea-
ted as a body corporate for tax purpo-
ses;

e) the terms enterprise of a Contracting

State and enterprise of the other
Contracting State mean respectively
an enterprise carried on by a resident
of a Contracting State and an enter-
prise carried on by a resident of the
other Contracting State;

f) the term national means:

(i) any individual possessing the na-

tionality of a Contracting State;

(ii) any legal person, partnership or

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

g) the term international traffic means

any transport by a ship or aircraft ope-

2898

a) Sverige �syftar Konungariket Sve-

rige och innefattar, n�r uttrycket an-
v�nds i geografisk betydelse, Sveriges
territorium, Sveriges territorialvatten

och andra havsomr�den �ver vilka
Sverige, i �verensst�mmelse med

folkr�ttens regler, ut�var suver�na
r�ttigheter eller jurisdiktion;

b) Lettland �syftar Republiken Lett-

land och innefattar, n�r uttrycket an-
v�nds i geografisk betydelse, Lett-
lands territorium och varje annat an-

gr�nsande omr�de till Lettlands terri-
torialvatten �ver vilket Lettland, i
�verensst�mmelse med lettisk lag och
folkr�ttens regler, �ger ut�va sina r�t-
tigheter betr�ffande havsbotten, den-
nas underlag och naturtillg�ngar;

c) person inbegriper fysisk person, bo-

lag och annan personsammanslutning;

d) bolag �syftar juridisk person eller

annan som vid beskattningen behand-
las s�som juridisk person;

e) 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 avtalsslu-
tande stat respektive f�retag som be-
drivs av person med hemvist i den
andra avtalsslutande staten;

f) medborgare �syftar:

1) fysisk person som har medbor-

garskap i en avtalsslutande stat,

2) juridisk person, handelsbolag

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

g) internationell trafik �syftar trans-

port med skepp eller luftfartyg som

SFS 1993:1164

rated by an enterprise of a Contrac-
ting State, except when the ship or
aircraft is operated solely between

places in the other Contracting State;

h) the term competent authority

means:
(i) in Sweden, the Minister of Fi-

nance, his authorised representa-
tive or the authority which is des-
ignated as a competent authority

for the purposes of this Conven-
tion;

(ii) in Latvia, the Minister of Econo-

mic Reforms and the Head of
State Finance Inspectorate or
their authorised representatives.

2. As regards the application of the Conven-
tion by a Contracting State any term not defi-
ned therein shall, unless the context otherwise

requires, have the meaning which it has under

the law of that State concerning the taxes to
which the Convention applies.

Article 4

Residence

1. For the purposes of this Convention, the

term resident of a Contracting State means
any person who, under the laws of that State,
is liable to tax therein by reason of his domi-

cile, residence, place of management, place of
incorporation or any other criterion of a simi-
lar nature. The term also includes a Contrac-
ting State itself, a political subdivision, a local
authority and a statutory body thereof. The
term does not include 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 para-
graph 1 an individual is a resident of both

anv�nds av f�retag i en avtalsslutande
stat utom d� skeppet eller luftfartyget
anv�nds uteslutande mellan platser i

den andra avtalsslutande staten;

h) beh�rig myndighet �syftar:

1) i Sverige, finansministern, den-

nes befullm�ktigade ombud eller
den myndighet �t vilken uppdras
att vara beh�rig myndighet vid
till�mpningen av detta avtal,

2) i Lettland, ministern f�r ekono-

miska reformer och chefen f�r
det statliga finansinspektoratet
eller deras befullm�ktigade om-
bud.

2. D� en avtalsslutande stat till�mpar avtalet
anses, s�vida inte sammanhanget f�ranleder
annat, varje uttryck som inte definierats i avta-
let ha den betydelse som uttrycket har enligt
den statens lagstiftning i fr�ga om s�dana skat-
ter p� vilka avtalet till�mpas.

Artikel 4

Hemvist

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

trycket person med hemvist i en avtalsslu-
tande stat person som enligt lagstiftningen i
denna stat �r skattskyldig d�r p� grund av do-
micil, bos�ttning, plats f�r f�retagsledning,
plats f�r bolags bildande eller annan liknande

omst�ndighet. Uttrycket inbegriper ocks� sta-
ten sj�lv, politisk underavdelning, lokal myn-
dighet och offentligr�ttsligt organ. Uttrycket
inbegriper inte person som �r skattskyldig i
denna stat endast f�r inkomst 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 avtalsslutande

2899

SFS 1993:1164

Contracting States, then his status shall be de-
termined as follows:

a) he shall be deemed to be a resident of

the State in which he has a permanent
home available to him; if he has a per-
manent home available to him in both
States, he shall be deemed to be a resi-
dent of the State with which his perso-
nal and economic relations are closer

(centre of vital interests);

b) if the State in which he has his centre

of vital interests cannot be determi-
ned, or if 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 autho-
rities of the Contracting States shall
settle the question by mutual agree-
ment.

3. Where by reason of the provisions of para-
graph 1 a person other than an individual is a

resident of both Contracting States, the com-
petent authorities of the Contracting States
shall endeavour to settle the question by mu-
tual agreement and determine the mode of ap-

plication of the Convention to such person. In
the absence of such agreement, for the purpo-

ses of the Convention, the person shall in each
Contracting State be deemed not to be a resi-
dent of the other Contracting State.

2900

staterna, best�ms hans hemvist p� f�ljande
s�tt:

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

har en bostad som stadigvarande st�r
till hans f�rfogande. Om han har en
s�dan bostad i b�da staterna, anses
han ha hemvist i den stat med vilken
hans personliga och ekonomiska f�r-
bindelser �r starkast (centrum f�r lev-

nadsintressena);

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

han har centrum f�r sina levnadsin-
tressen eller om han inte i n�gondera
staten har en bostad som stadigva-
rande st�r till hans f�rfogande, anses
han ha hemvist i den stat d�r han sta-
digvarande vistas;

c) om han stadigvarande vistas i b�da

staterna eller om han inte vistas sta-
digvarande i n�gon av dem, anses han
ha hemvist i den stat d�r han �r med-
borgare;

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

eller om han inte �r medborgare i n�-
gon av dem, skall de beh�riga myndig-
heterna i de avtalsslutande staterna
avg�ra fr�gan genom �msesidig �ver-
enskommelse.

3. D� p� grund av best�mmelserna i punkt 1
annan person �n fysisk person har hemvist i
b�da avtalsslutande staterna, skall de beh�riga
myndigheterna s�ka avg�ra fr�gan genom �m-
sesidig �verenskommelse och best�mma avta-
lets till�mplighet p� s�dan person. I avsaknad
av �verenskommelse mellan de beh�riga myn-
digheterna skall s�dan person, vid till�mpning
av avtalet, inte av n�gon av de avtalsslutande
staterna anses ha hemvist i den andra avtals-
slutande staten.

SFS 1993:1164

Article 5

Permanent establishment

1. For the purposes of this Convention, the

term permanent establishment means a
fixed place of business through which the busi-
ness of an enterprise is wholly or partly carried
on.

2. The term permanent establishment in-
cludes 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 natu-
ral resources.

3. A building site, a construction, assembly or
installation project or a supervisory or consul-
tancy activity connected therewith constitutes
a permanent establishment only if such site,
project or activity lasts for a period of more

than six months.

4. Notwithstanding the preceding provisions
of this ArtiVCL e, the term permanent establish-
ment shall be deemed not to include:

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

merchandise belonging to the enter-
prise solely for the purpose of storage,
display or delivery;

c) the maintenance of a stock of goods or

merchandise belonging to the enter-
prise solely for the purpose of proces-
sing by another enterprise;

Artikel 5

Fast driftst�lle

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

trycket fast driftst�lle en stadigvarande plats
f�r aff�rsverksamhet, fr�n vilken ett f�retags
verksamhet helt eller delvis bedrivs.

2. Uttrycket fast driftst�lle innefattar s�r-
skilt:

a) plats f�r f�retagsledning,
b) filial,
c) kontor,
d) fabrik,
e) verkstad, och
f) gruva, olje- eller gask�lla, stenbrott

eller annan plats f�r utvinning av na-
turtillg�ngar.

3. Plats f�r byggnads-, anl�ggnings-, monte-
rings- eller installationsverksamhet eller verk-
samhet som best�r av �vervakning eller r�d-
givning i anslutning d�rtill utg�r fast driftst�lle
endast om verksamheten p�g�r under en tid-
rymd som �verstiger sex m�nader.

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

a) anv�ndningen av anordningar uteslu-

tande f�r lagring, utst�llning eller ut-
l�mnande av f�retaget tillh�riga va-
ror,

b) innehavet av ett f�retaget tillh�rigt

varulager uteslutande f�r lagring, ut-
st�llning eller utl�mnande,

c) innehavet av ett f�retaget tillh�rigt

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

2901

SFS 1993:1164

d) the maintenance of a fixed place of

business solely for the purpose of
purchasing goods or merchandise or
of collecting information, for the
enterprise;

e) the maintenance of a fixed place of

business solely for the purpose of car-
rying on, for the enterprise, any other
activity of a preparatory or auxiliary
character;

f) the maintenance of a fixed place of

business solely for any combination of
activities mentioned in sub-para-
graphs a) to e), provided that the
overall activity of the fixed place of
business resulting from this combina-
tion is of a preparatory or auxiliary
character.

5. Notwithstanding the provisions of para-
graphs 1 and 2, where a person - other than an
agent of an independent status to whom para-
graph 6 applies - is acting on behalf of an
enterprise and has, and habitually exercises, in
a Contracting State an authority to conclude
contracts in the name of the enterprise, that
enterprise shall be deemed to have a perma-
nent establishment in that State in respect of

any activities which that person undertakes for
the enterprise, unless the activities of such per-
son are limited to those mentioned in para-
graph 4 which, if exercised through a fixed
place of business, would not make this fixed
place of business a permanent establishment
under the provisions of that paragraph.

6. An enterprise shall not be deemed to have
a permanent establishment in a Contracting

State merely because it carries on business in
that State through a broker, general commis-
sion agent or any other agent of an indepen-

2902

d) innehavet av stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r in-
k�p av varor eller inh�mtande av upp-
lysningar f�r f�retaget,

e) innehavet av stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att
f�r f�retaget bedriva annan verksam-
het av f�rberedande eller bitr�dande
art,

f) innehavet av en stadigvarande plats

f�r aff�rsverksamhet uteslutande f�r
att kombinera verksamheter som an-
ges i punkterna a - e , under f�ruts�tt-
ning att hela verksamheten som be-
drivs fr�n den stadigvarande platsen
f�r aff�rsverksamhet p� grund av
denna kombination �r av f�rbere-
dande eller bitr�dande art.

5. Om en person - som inte �r s�dan obe-
roende representant p� vilken punkt 6 till�m-
pas - �r verksam f�r ett f�retag samt i en av-
talsslutande stat har och d�r regelm�ssigt an-
v�nder fullmakt att sluta avtal i f�retagets
namn, anses detta f�retag - utan hinder av be-
st�mmelserna i punkterna 1 och 2 - ha fast
driftst�lle i denna stat betr�ffande varje verk-
samhet som denna person bedriver f�r f�reta-
get. Detta g�ller dock inte om den verksamhet
som denna person bedriver �r begr�nsad till
s�dan som anges i punkt 4 och som - om den

bedrevs fr�n en stadigvarande plats f�r aff�rs-
verksamhet - inte skulle g�ra denna stadigva-
rande plats f�r aff�rsverksamhet till fast drift-
st�lle enligt best�mmelserna i n�mnda punkt.

6. F�retag anses inte ha fast driftst�lle i en av-
talsslutande stat endast p� den grund att f�re-
taget bedriver aff�rsverksamhet i denna stat
genom f�rmedling av m�klare, kommission�r
eller annan oberoende representant, under

SFS 1993:1164

dent status, provided that such persons are ac-
ting in the ordinary course of their business.
However, when the activities of such an agent

are devoted wholly or almost wholly on behalf
of that enterprise, he will not be considered an
agent of an independent status within the mea-
ning of this paragraph.

7. The fact that a company which is a resident
of a Contracting State controls or is controlled
by a company which is a resident of the other
Contracting State, or which carries on business
in that other State (whether through a perma-
nent establishment or otherwise), shall not of
itself constitute either company a permanent
establishment of the other.

Article 6

Income from immovable property

1. Income derived by a resident of a Contrac-

ting State from immovable property (including
income from agriculture or forestry) situated
in the other Contracting State may be taxed in
that other State.

2. The term immovable property shall have
the meaning which it has under the law of the
Contracting State in which the property in
question is situated. The term shall in any case
include property accessory to immovable pro-
perty, livestock and equipment used in agricul-

ture and forestry, rights to which the provi-
sions of general law respecting landed pro-
perty apply, buildings, any option or similar

right in respect of immovable property, usu-
fruct of immovable property and rights to va-
riable or fixed payments as consideration for
the working of, or the right to work, mineral

deposits, sources and other natural resources.
Ships, boats and aircraft shall not be regarded
as immovable property.

f�ruts�ttning att s�dan person d�rvid bedriver
sin sedvanliga aff�rsverksamhet. N�r s�dan re-
presentant bedriver sin verksamhet uteslu-
tande eller n�stan uteslutande f�r det f�reta-
gets r�kning, anses han emellertid inte s�som
s�dan oberoende representant som avses i
denna punkt.

7. Den omst�ndigheten att ett bolag med
hemvist i en avtalsslutande stat kontrollerar el-
ler kontrolleras av ett bolag med hemvist i den

andra avtalsslutande staten eller ett bolag som
bedriver aff�rsverksamhet i denna andra stat
(antingen fr�n fast driftst�lle eller p� annat
s�tt), medf�r inte i och f�r sig att n�gotdera
bolaget utg�r fast driftst�lle f�r det andra.

Artikel 6

Inkomst av fast egendom

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

talsslutande stat f�rv�rvar av fast egendom

(d�ri inbegripen inkomst av lantbruk eller

skogsbruk) bel�gen i den andra avtalsslutande
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 inven-
tarier i lantbruk och skogsbruk, r�ttigheter p�
vilka best�mmelserna i privatr�tten om fast
egendom till�mpas, byggnader, option eller
liknande r�ttighet att f�rv�rva fast egendom,
nyttjander�tt till fast egendom samt r�tt till
f�r�nderliga eller fasta ers�ttningar f�r nytt-
jandet 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.

2903

SFS 1993:1164

3. The provisions of paragraph 1 shall apply to
income derived from the direct use, letting, or
use in any other form of immovable property,
as well as income from the alienation of immo-
vable property.

4. Where the ownership of shares or other
corporate rights in a company entitles the ow-
ner of such shares or corporate rights to the en-
joyment of immovable property held by the
company, the income from the direct use, let-
ting, or use in any other form of such right to
enjoyment may be taxed in the Contracting
State in which the immovable property is si-
tuated.

5. The provisions of paragraphs 1 and 3 shall
also apply to the income from immovable pro-
perty of an enterprise and to income from im-
movable property used for the performance of
independent personal services.

Article 7

Business profits

1. The profits of an enterprise of a Contrac-

ting State shall be taxable only in that State un-
less the enterprise carries on business in the ot-

her Contracting State through a permanent es-
tablishment 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:

a) that permanent establishment; or
b) sales in that other State of goods or

merchandise of the same or similar
kind as those sold through that perma-
nent establishment; or

c) other business activities carried on in

that other State of the same or similar
kind as those effected through that
permanent establishment.

3. Best�mmelserna i punkt 1 till�mpas p� in-
komst som f�rv�rvas genom omedelbart bru-
kande, genom uthyrning eller annan anv�nd-
ning av fast egendom samt inkomst fr�n f�r-
s�ljning av fast egendom.

4. Om innehav av aktier eller andra andelar i
bolag ber�ttigar innehavaren av aktierna eller
andelarna att nyttja bolaget tillh�rig fast egen-
dom, f�r inkomst, som f�rv�rvas genom ome-
delbart nyttjande, genom uthyrning eller an-
nan anv�ndning av s�dan nyttjander�tt, be-
skattas i den avtalsslutande stat d�r den fasta

egendomen �r bel�gen.

5. Best�mmelserna i punkterna 1 och 3 till�m-
pas �ven p� inkomst av fast egendom som till-
h�r f�retag och p� inkomst av fast egendom
som anv�nds vid sj�lvst�ndig yrkesut�vning.

Artikel 7

Inkomst av r�relse

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

slutande stat f�rv�rvar, beskattas endast i
denna stat, s�vida inte f�retaget bedriver r�-
relse i den andra avtalsslutande staten fr�n d�r
bel�get fast driftst�lle. Om f�retaget bedriver

r�relse p� nyss angivet s�tt, f�r f�retagets in-
komst beskattas i den andra staten, men en-
dast s� stor del d�rav som �r h�nf�rlig till:

a) det fasta driftst�llet; eller
b) f�rs�ljning i denna andra stat av varor

av samma eller liknande slag som de
som s�ljs genom det fasta driftst�llet;
eller

c) annan aff�rsverksamhet i denna andra

stat av samma eller liknande slag som
den som bedrivs genom det fasta drift-
st�llet.

2904

SFS 1993:1164

The provisions of sub-paragraphs b) and c)
shall not apply if the enterprise shows that
such sales or activities could not reasonably
have been undertaken by that permanent es-
tablishment.

2. Subject to the provisions of paragraph 3,
where an enterprise of a Contracting State car-
ries on business in the other Contracting State
through a permanent establishment situated
therein, there shall in each Contracting State
be attributed to that permanent establishment

the profits which it might be expected to make
if it were a distinct and separate enterprise en-
gaged in the same or similar activities under
the same or similar conditions and dealing

wholly independently with the enterprise of
which it is a permanent establishment.

3. In determining the profits of a permanent
establishment, there shall be allowed as de-
ductions expenses which are incurred for the
purposes of the permanent establishment, in-
cluding executive and general administrative

expenses so incurred, whether in the State in
which the permanent establishment is situated
or elsewhere.

4. Insofar as it has been customary in a Con-
tracting State to determine the profits to be at-
tributed to a permanent establishment on the
basis of an apportionment of the total profits
of the enterprise to its various parts, nothing
in paragraph 2 shall preclude that Contracting
State from determining the profits to be taxed
by such an apportionment as may be custo-
mary. The method of apportionment adopted
shall, however, be such that the result shall be
in accordance with the principles contained in
this Article.

5. No profits shall be attributed to a perma-
nent establishment by reason of the mere
purchase by that permanent establishment of

goods or merchandise for the enterprise.

Best�mmelserna i b och c till�mpas inte om
f�retaget visar att s�dan f�rs�ljning eller verk-
samhet inte rimligen hade kunnat bedrivas av
det fasta driftst�llet.

2. Om f�retag i en avtalsslutande stat bedriver
r�relse i den andra avtalsslutande staten fr�n
d�r bel�get fast driftst�lle h�nf�rs, om inte be-
st�mmelserna i punkt 3 f�ranleder annat, i
vardera avtalsslutande staten till det fasta
driftst�llet den inkomst som det kan antas att
driftst�llet skulle ha f�rv�rvat om det varit ett
frist�ende f�retag som bedrivit verksamhet av
samma eller liknande slag under samma eller
liknande villkor och sj�lvst�ndigt avslutat aff�-

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

3. Vid best�mmandet av fast driftst�lles in-
komst medges avdrag f�r utgifter som upp-
kommit f�r det fasta driftst�llet, h�runder in-
begripna utgifter f�r f�retagets ledning och all-
m�nna f�rvaltning, oavsett om utgifterna upp-
kommit i den stat d�r det fasta driftst�llet �r
bel�get eller annorst�des.

4. I den m�n inkomst h�nf�rlig till fast drift-
st�lle brukat i en avtalsslutande stat best�m-
mas p� grundval av en f�rdelning av f�retagets
hela inkomst p� de olika delarna av f�retaget,
hindrar best�mmelserna i punkt 2 inte att i
denna avtalsslutande stat den skattepliktiga
inkomsten best�ms genom s�dant f�rfarande.
Den f�rdelningsmetod som anv�nds skall dock
vara s�dan att resultatet �verensst�mmer med
principerna i denna artikel.

5. Inkomst h�nf�rs inte till fast driftst�lle en-
dast av den anledningen att varor ink�ps ge-
nom det fasta driftst�llets f�rsorg f�r f�reta-
get.

2905

SFS 1993:1164

6. For the purposes of the preceding para-
graphs, the profits to be attributed to the per-
manent establishment shall be determined by
the same method year by year unless there is
good and sufficient reason to the contrary.

7. Where profits include items of income
which are dealt with separately in other Artic-
les of this Convention, then the provisions of
those Artides shall not be affected by the pro-
visions of this Article.

Article 8

Shipping and air transport

1. Profits of an enterprise of a Contracting

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

2. The provisions of paragraph 1 shall also ap-
ply to profits from the participation in a pool,

a joint business, or an international operating
agency.

3. Whenever companies from different count-
ries have agreed to carry on an air transporta-
tion business together in the form of a consor-
tium, the provisions of paragraphs 1 and 2
shall apply only to such part of the profits of
the consortium as relates to the participation
held in that consortium by a company that is a
resident of a Contracting State.

Article 9

Associated enterprises

1. Where

a) an enterprise of a Contracting State

participates directly or indirectly in
the management, control or capital of
an enterprise of the other Contracting
State, or

2906

6. Vid till�mpningen av f�reg�ende punkter
best�ms inkomst som �r h�nf�rlig till det fasta

driftst�llet genom samma f�rfarande �r fr�n
�r, s�vida inte goda och tillr�ckliga sk�l f�ran-
leder annat.

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

tal, ber�rs best�mmelserna i dessa artiklar inte
av reglerna i f�revarande artikel.

Artikel 8

Sj�fart och luftfart

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

avtalsslutande stat genom anv�ndningen av
skepp eller luftfartyg i internationell trafik, be-
skattas endast i denna stat.

2. Best�mmelserna i punkt 1 till�mpas �ven p�
inkomst som f�rv�rvas genom deltagande i en
pool, ett gemensamt f�retag eller en interna-
tionell driftsorganisation.

3. N�r bolag fr�n olika l�nder har �verens-
kommit att bedriva internationell luftfart i
konsortium, till�mpas best�mmelserna i punkt

1 och 2 betr�ffande inkomst som f�rv�rvas av

luftfartskonsortiet endast i fr�ga om den del av
inkomsten som motsvarar den andel i konsor-
tiet som innehas av bolag med hemvist i en av-
talsslutande stat.

Artikel 9

F�retag med intressegemenskap

1. I fall d�
a) ett f�retag i en avtalsslutande stat di-

rekt eller indirekt deltar i ledningen
eller kontrollen av ett f�retag i den
andra avtalsslutande staten eller �ger
del i detta f�retags kapital, eller

SFS 1993:1164

b) the same persons participate directly

or indirectly in the management, con-
trol 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 im-
posed between the two enterprises in their
commercial or financial relations which differ
from those which would be made between in-
dependent enterprises, then any profits which
would, but for those conditions, have accrued
to one of the enterprises, but, by reason of
those conditions, have not so accrued, may be
included in the profits of that enterprise and
taxed accordingly.

2. Where a Contracting State includes in the

profits of an enterprise of that State - and
taxes accordingly - profits on which an enter-
prise of the other Contracting State has been
charged to tax in that other State and the pro-
fits so included are by the first-mentioned
State claimed to be profits which would have
accrued to the enterprise of the first-mentio-
ned State if the conditions made between the
two enterprises had been those which would
have been made between independent enter-
prises, then that other State shall make an ap-
propriate adjustment to the amount of tax
charged therein on those profits, where that
other State considers the adjustment justified.
In determining such adjustment, due regard

shall be had to the other provisions of this
Convention and the competent authorities of
the Contracting States shall if necessary con-
sult each other.

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�retag i den andra avtals-
slutande staten eller �ger del i b�da
dessa f�retags kapital, iakttas f�l-
jande.

Om mellan f�retagen i fr�ga om handelsf�r-
bindelser eller finansiella f�rbindelser avtalas
eller f�reskrivs villkor, som avviker fr�n dem
som skulle ha avtalats mellan av varandra obe-
roende f�retag, f�r all inkomst, som utan s�-
dana villkor skulle ha tillkommit det ena f�re-
taget men som p� grund av villkoren i fr�ga
inte tillkommit detta f�retag, inr�knas i detta
f�retags inkomst och beskattas i �verensst�m-
melse d�rmed.

2. I fall d� en avtalsslutande stat inr�knar i in-
komsten f�r ett f�retag i denna stat och i �ver-
ensst�mmelse d�rmed beskattar inkomst f�r
vilken ett f�retag i den andra avtalsslutande
staten beskattats i denna andra stat samt den

s�lunda inr�knade inkomsten enligt den f�rst-
n�mnda staten �r s�dan som skulle ha tillkom-
mit f�retaget i denna stat om de villkor som av-
talats mellan f�retagen hade varit s�dana som
skulle ha avtalats mellan av varandra obe-
roende f�retag, skall denna andra stat, om den
anser att det �r ber�ttigat att inkomsten inr�k-
nats p� angivet s�tt, genomf�ra vederb�rlig ju-
stering av det skattebelopp som p�f�rts f�r in-
komsten i denna stat. Vid s�dan justering iakt-
tas �vriga best�mmelser i detta avtal och de
beh�riga myndigheterna i de avtalsslutande
staterna skall vid behov �verl�gga med var-

andra.

2907

SFS 1993:1164

Article 10

Dividends

1. Dividends paid by a company which is a re-

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

2. However, such dividends may also be taxed
in the Contracting State of which the company
paying the dividends is a resident and accor-
ding to the laws of that State, but if the reci-
pient is the beneficial owner of the dividends
the tax so charged shall not exceed:

a) 5 per cent of the gross amount of the

dividends if the beneficial owner is a
company (other than a partnership)
which holds directly at least 25 per
cent of the capital of the company
paying the dividends;

b) 15 per cent of the gross amount of the

dividends in all other cases.

The competent authorities of the Contracting
States may by mutual agreement settle the
mode of application of these limitations.

The provisions of this paragraph shall not af-
fect 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, or other rights, not
being debt-claims, participating in profits, as
well as income from other corporate rights

which is subjected to the same taxation treat-
ment as income from shares by the laws of the
State of which the company making the distri-
bution is a resident.

4. The provisions of paragraphs 1 and 2 shall
not apply if the beneficial owner of the divi-
dends, being a resident of a Contracting State,

2908

Artikel 10

Utdelning

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

talsslutande stat till person med hemvist i den
andra avtalsslutande staten f�r beskattas i
denna andra stat.

2. Utdelningen f�r emellertid beskattas �ven i
den avtalsslutande stat d�r bolaget som betalar
utdelningen har hemvist, enligt lagstiftningen
i denna stat, men om mottagaren har r�tt till
utdelningen f�r skatten inte �verstiga:

a) 5 procent av utdelningens bruttobe-

lopp, om den som har r�tt till utdel-
ningen �r ett bolag (med undantag f�r
handelsbolag), som direkt innehar
minst 25 procent av det utbetalande
bolagets kapital,

b) 15 procent av utdelningens bruttobe-

lopp i �vriga fall.

De beh�riga myndigheterna i de avtalsslu-
tande staterna f�r tr�ffa �msesidig �verens-
kommelse om s�ttet att genomf�ra dessa be-

gr�nsningar.

Best�mmelserna i denna punkt ber�r inte bo-
lagets beskattning f�r den vinst av vilken ut-
delningen betalas.

3. Med uttrycket utdelning f�rst�s i denna
artikel inkomst av aktier eller andra r�ttighe-
ter som inte �r fordringar, med r�tt till andel i
vinst, samt inkomst av andra andelar i bolag,
som enligt lagstiftningen i den stat d�r det ut-
delande bolaget har hemvist vid beskattningen
behandlas p� samma s�tt som inkomst av ak-
tier.

4. Best�mmelserna i punkt 1 och 2 till�mpas
inte, om den som har r�tt till utdelningen har
hemvist i en avtalsslutande stat och bedriver

SFS 1993:1164

carries on business in the other Contracting
State of which the company paying the divi-
dends is a resident, through a permanent es-
tablishment situated therein, or performs in
that other State independent personal services
from a fixed base situated therein, and the hol-
ding in respect of which the dividends are 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.

5. Where a company which is a resident of a
Contracting State derives profits or income
from the other Contracting State, that other
State may not impose any tax on the dividends
paid by the company, except insofar as such di-
vidends are paid to a resident of that other
State or insofar as the holding in respect of
which the dividends are paid is effectively con-
nected with a permanent establishment or a
fixed base situated in that other State, nor sub-
ject the companys undistributed profits to a
tax on the companys undistributed profits,
even if the dividends paid or the undistributed
profits consist wholly or partly of profits or in-
come arising in such other State.

Article 11

Interest

1. Interest arising in a Contracting State and
paid to a resident of the other Contracting
State may be taxed in that other State.

2. However, such interest may also be taxed
in the Contracting State in which it arises and
according to the laws of that State, but if the
recipient is the beneficial owner of the interest
the tax so charged shall not exceed 10 per cent

of the gross amount of the interest.

r�relse i den andra avtalsslutande staten, d�r
bolaget som betalar utdelningen har hemvist,
fr�n d�r bel�get fast driftst�lle eller ut�var
sj�lvst�ndig yrkesverksamhet 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 anord-
ningen. I 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 person med
hemvist i denna andra stat eller i den m�n den
andel p� grund av vilken utdelningen betalas

�ger verkligt samband med fast driftst�lle eller
stadigvarande anordning i denna andra stat,
och ej heller beskatta bolagets icke utdelade
vinst, �ven om utdelningen eller den icke utde-
lade vinsten helt eller delvis utg�rs av inkomst
som uppkommit i denna andra stat.

Artikel 11

R�nta

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

stat och som betalas till person med hemvist i
den andra avtalsslutande staten, f�r beskattas
i denna andra stat.

2. R�ntan f�r emellertid beskattas �ven i den
avtalsslutande stat fr�n vilken den h�rr�r, en-
ligt lagstiftningen i denna stat, men om motta-
garen har r�tt till r�ntan f�r skatten inte �ver-
stiga 10 procent av r�ntans bruttobelopp.

2909

SFS 1993:1164

The competent authorities of the Contracting

States may by mutual agreement settle the

mode of application of this limitation.

3. Notwithstanding the provisions of para-
graphs 1 and 2,

a) interest arising in Latvia shall be ex-

empt from Latvian tax if the interest is
paid to:
(i) the State of Sweden, a political

subdivision, a local authority or a
statutory body thereof;

(ii) the Central Bank of Sweden;
(iii) SWEDECORP; or
(iv) any other institution, similar to

that mentioned in subdivision
(iii), as may be agreed from time
to time between the competent
authorities of the Contracting
States;

b) interest arising in Sweden shall be ex-

empt from Swedish tax if the interest
is paid to:
(i) the State of Latvia, a political

subdivision, a local authority or a
statutory body thereof;

(ii) the Bank of Latvia;
(iii) any organisation established in

the State of Latvia after the date
of signature of this Convention
and which is of a similar nature as
any organisation established in .
Sweden and referred to in sub-
paragraph a) (iii) (the competent
authorities of the Contracting
States shall by mutual agreement
determine whether such organi-
sations are of a similar nature);

(iv) any institution similar to any of

those referred to in sub-para-
graph a) (iv), as may be agreed

2910

De beh�riga myndigheterna i de avtalsslu-

tande staterna f�r tr�ffa �msesidig �verens-
kommelse om s�ttet att genomf�ra denna be-
gr�nsning.

3. Utan hinder av best�mmelserna i punkt 1
och 2 skall,

a) r�nta som h�rr�r fr�n Lettland undan-

tas fr�n lettisk skatt om r�ntan beta-
las till:
(i) svenska staten, dess politiska un-

deravdelning, lokala myndighet
eller offentligr�ttsliga organ;

(ii) Sveriges Riksbank;
(iii) SWEDECORP; eller

(iv) annan institution liknande den

som angetts under (iii) som de
avtalsslutande staternas beh�riga
myndigheter fr�n tid till annan
kommer �verens om;

b) r�nta som h�rr�r fr�n Sverige undan-

tas fr�n svensk skatt om r�ntan betalas
till:
(i) lettiska staten, dess politiska un-

deravdelning, lokala myndighet
eller offentligr�ttsliga organ;

(ii) Lettlands Riksbank;
(iii) annan organisation som efter un-

dertecknandet av detta avtal bil-
das i Lettland och som �r likartad
med s�dan organisation som bil-
dats i Sverige och som anges i a
(iii) (de beh�riga myndigheterna
i de avtalsslutande staterna skall
genom �msesidig �verenskom-
melse avg�ra om s�dan organisa-
tion �r likartad); eller

(iv) annan institution liknande s�dan

som angetts under a (iv) som de
avtalsslutande staternas beh�riga

SFS 1993:1164

from time to time between the
competent authorities of the
Contracting States;

c) interest arising in a Contracting State

on a loan guaranteed by any of the bo-
dies mentioned or referred to in sub-
paragraph a) or sub-paragraph b) and
paid to a resident of the other Con-
tracting State shall be taxable only in
that other State;

d) interest arising in a Contracting State

shall be taxable only in the other
Contracting State if:
(i) the recipient is a resident of that

other State; and

(ii) such recipient is an enterprise of

that other State and is the benefi-
cial owner of the interest; and

(iii) the interest is paid with respect to

indebtedness arising on the sale
on credit, by that enterprise, of
any merchandise or industrial,
commercial or scientific equip-
ment to an enterprise of the first-

mentiond State, except where
the sale or indebtedness is bet-
ween related persons.

4. The term interest as used in this Article

means income from debt-claims of every kind,
whether or not secured by mortgage, and in
particular, income from government securities

and income from bonds or debentures, inclu-
ding premiums and prizes attaching to such se-
curities, bonds or debentures. Penalty charges
for late payment shall not be regarded as inte-
rest for the purpose of this Article.

myndigheter fr�n tid till annan
kommer �verens om;

c) r�nta som h�rr�r fr�n en avtalsslu-

tande stat och som betalas till person
med hemvist i den andra avtalsslu-
tande staten med anledning av ett l�n
som garanteras av organ som anges i a
eller b beskattas endast i denna andra
stat;

d) r�nta som h�rr�r fr�n en avtalsslu-

tande stat beskattas endast i den andra
avtalsslutande staten om:
(i) mottagaren har hemvist i den

andra avtalsslutande staten; och

(ii) mottagaren �r ett f�retag i den

andra avtalsslutande staten som
har r�tt till r�ntan; samt

(iii) r�ntan betalas med anledning av

skuld som uppkommit vid detta
f�retags f�rs�ljning p� kredit av
varor eller industriell, kommer-
siell eller vetenskaplig utrustning
till ett f�retag i den f�rstn�mnda
staten utom i fall d� f�rs�lj-
ningen sker mellan n�rst�ende
personer eller fordran uppkom-
mer mellan n�rst�ende personer.

4. Med uttrycket r�nta f�rst�s i denna arti-
kel inkomst av varje slags fordran, antingen
den s�kerst�llts genom inteckning i fast egen-
dom eller inte. Uttrycket �syftar s�rskilt in-
komst av v�rdepapper, som utf�rdats av sta-
ten, och inkomst av obligationer eller deben-
tures, d�ri inbegripna agiobelopp och vinster
som h�nf�r sig till s�dana v�rdepapper, obliga-
tioner eller debentures. Straffavgift p� grund
av sen betalning anses inte som r�nta vid till-
l�mpningen av denna artikel.

2911

SFS 1993:1164

5. The provisions of paragraphs 1 and 2 shall
not apply if the beneficial owner of the inte-
rest, being a resident of a Contracting State,
carries on business in the other Contracting
State in which the 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 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.

6. Interest shall be deemed to arise in a Con-
tracting State when the payer is a resident of
that State. Where, however, the person paying
the interest, whether he is a resident of a Con-
tracting State or not, has in a Contracting State
a permanent establishment or a fixed base in
connection with which the indebtedness on
which the interest is paid was incurred, and
such interest is borne by such permanent es-
tablishment or fixed base, then such interest
shall be deemed to arise in the State in which
the permanent establishment or fixed base is

situated.

7. Where, by reason of a special relationship
between the payer and the beneficial owner or
between both of them and some other person,
the amount of the interest, having regard to
the debt-claim for which it is paid, exceeds the

amount which would have been agreed upon
by the payer and the beneficial owner in the
absence of such relationship, the provisions of
this Artide shall apply only to the last-mentio-

ned 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.

2912

5. Best�mmelserna i punkterna 1 och 2 till�m-
pas inte, om den som har r�tt till r�ntan har
hemvist i en avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande staten, fr�n
vilken r�ntan h�rr�r, fr�n d�r bel�get fast

driftst�lle eller ut�var sj�lvst�ndig yrkesverk-
samhet i denna andra stat fr�n d�r bel�gen sta-
digvarande anordning, samt den fordran f�r
vilken r�ntan betalas �ger verkligt samband
med det fasta driftst�llet eller den stadigva-
rande anordningen. I s�dant fall till�mpas be-

st�mmelserna i artikel 7 respektive artikel 14.

6. R�nta anses h�rr�ra fr�n en avtalsslutande
stat om utbetalaren �r person med hemvist i
denna stat. Om emellertid den person som be-
talar r�ntan, antingen han har hemvist i en av-
talsslutande stat eller inte, i en avtalsslutande
stat har fast driftst�lle eller stadigvarande an-
ordning i samband med vilken den skuld upp-

kommit f�r vilken r�ntan betalas, och r�ntan
belastar det fasta driftst�llet eller den stadigva-
rande anordningen, anses r�ntan h�rr�ra fr�n
den stat d�r det fasta driftst�llet eller den sta-
digvarande anordningen finns.

7. D� p� grund av s�rskilda f�rbindelser mel-
lan utbetalaren och den som har r�tt till r�ntan
eller mellan dem b�da och annan person r�n-
tebeloppet, med h�nsyn till den fordran f�r
vilken r�ntan betalas, �verstiger det belopp
som skulle ha avtalats mellan utbetalaren och
den som har r�tt till r�ntan om s�dana f�rbin-
delser inte f�relegat, till�mpas best�mmel-
serna i denna artikel endast p� sistn�mnda be-
lopp. I s�dant fall beskattas �verskjutande be-
lopp enligt lagstiftningen i vardera avtalsslu-
tande staten med iakttagande av �vriga be-
st�mmelser i detta avtal.

SFS 1993:1164

Article 12

Royalties

1. Royalties arising in a Contracting State and

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

2. However, such royalties may also be taxed
in the Contracting State in which they arise

and according to the laws of that State, but if
the recipient is the beneficial owner of the
royalties, the tax so charged shall not exceed:

a) 5 per cent of the gross amount of

royalties paid for the use of industrial,
commercial or scientific equipment;

b) 10 per cent of the gross amount of the

royalties in all other cases.

The competent authorities of the Contracting

States may by mutual agreement settle the
mode of application of these limitations.

3. The term royalties as used in this Article
means payments of any kind received as a con-
sideration for the use of, or the right to use,
any copyright of literary, artistic or scientific
work including cinematograph films, and films
or tapes for television or radio broadcasting,

any patent, trade mark, design or model, plan,
secret formula or process, or for the use of, or
the right to use, industrial, commercial, or

scientific equipment, or for information con-
cerning industrial, commercial or scientific ex-
perience.

4. The provisions of paragraphs 1 and 2 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

92-SFS 1993

Artikel 12

Royalty

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

stat och som betalas till person med hemvist i
den andra avtalsslutande staten, f�r beskattas
i denna andra stat.

2. Royaltyn f�r emellertid beskattas �ven i
den avtalsslutande stat fr�n vilken den h�rr�r,
enligt lagstiftningen i denna stat, men om mot-
tagaren har r�tt till royaltyn, f�r skatten inte
�verstiga:

a) 5 procent av royaltyns bruttobelopp

om royaltyn avser betalning f�r nytt-
jandet av industriell, kommersiell el-
ler vetenskaplig utrustning;

b) 10 procent av royaltyns bruttobelopp i

�vriga fall.

De beh�riga myndigheterna i de avtalsslu-
tande staterna f�r tr�ffa �msesidig �verens-
kommelse om s�ttet att genomf�ra dessa be-
gr�nsningar.

3. Med uttrycket royalty f�rst�s i denna ar-
tikel varje slags betalning som tas emot s�som
ers�ttning f�r nyttjandet av eller f�r r�tten att
nyttja upphovsr�tt till litter�rt, konstn�rligt el-
ler vetenskapligt verk, h�ri inbegripet biograf-
film och film eller band f�r radio- eller televi-
sionsuts�ndning, patent, varum�rke, m�nster
eller modell, ritning, hemligt recept eller hem-

lig tillverkningsmetod samt f�r nyttjandet av
eller f�r r�tten att nyttja industriell, kommer-
siell eller vetenskaplig utrustning eller f�r upp-
lysning om erfarenhetsr�n av industriell, kom-
mersiell eller vetenskaplig natur.

4. Best�mmelserna i punkterna 1 och 2 till�m-
pas inte, om den som har r�tt till royaltyn har
hemvist i en avtalsslutande stat och bedriver
r�relse i den andra avtalsslutande staten, fr�n

2913

SFS 1993:1164

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 con-
nected with such permanent establishment or
fixed base. In such case the provisions of Ar-
ticle 7 or Article 14, as the case may be, shall
apply.

5. Royalties shall be deemed to arise in a
Contracting State when the payer is a resident
of that State. Where, however, the person
paying the royalties, whether he is a resident
of a Contracting State or not, has in a Contrac-
ting State a permanent establishment or a
fixed base in connection with which the liabi-
lity to pay the royalties was incurred, and such
royalties are borne by such permanent estab-
lishment or fixed base, then such royalties
shall be deemed to arise in the State in which
the permanent establishment or fixed base is
situated.

6. Where, by reason of a special relationship
between the payer and the beneficial owner or
between both of them and some other person,
the amount of the royalties, 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 benefi-
cial owner in the absence of such relationship,
the provisions of this Artide 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 Contrac-
ting State, due regard being had to the other
provisions of this Convention.

7. If in any convention for the avoidance of
double taxation concluded by Latvia with a
third State, being a member of the Organisa-
tion for Economic Co-operation and Develop-

2914

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 sta-
digvarande anordning, samt den r�ttighet eller
egendom i fr�ga om vilken royaltyn betalas
�ger verkligt samband med det fasta driftst�l-
let eller den stadigvarande anordningen. I s�-

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

5. Royalty anses h�rr�ra fr�n en avtalsslu-
tande stat om utbetalaren �r en person med
hemvist i denna stat. Om emellertid den per-
son som betalar royaltyn, antingen han har
hemvist i en avtalsslutande stat eller inte, i en
avtalsslutande stat har fast driftst�lle eller sta-
digvarande anordning i samband varmed skyl-
digheten att betala royaltyn uppkommit, och
royaltyn belastar det fasta driftst�llet eller den
stadigvarande anordningen, anses royaltyn
h�rr�ra fr�n den stat d�r det fasta driftst�llet
eller den stadigvarande anordningen finns.

6. D� p� grund av s�rskilda f�rbindelser mel-
lan utbetalaren och den som har r�tt till royal-
tyn eller mellan dem b�da och annan person
royaltybeloppet, med h�nsyn till det nytt-

jande, den r�tt eller den upplysning f�r vilken
royaltyn betalas, �verstiger det belopp som
skulle ha avtalats mellan utbetalaren och den
som har r�tt till royaltyn om s�dana f�rbindel-
ser inte f�relegat, till�mpas best�mmelserna i
denna artikel endast p� sistn�mnda belopp. I
s�dant fall beskattas �verskjutande belopp en-

ligt lagstiftningen i vardera avtalsslutande sta-
ten med iakttagande av �vriga best�mmelser i
detta avtal.

7. Om Lettland i ett avtal f�r att undvika dub-
belbeskattning med tredje stat, som vid tid-
punkten f�r undertecknandet av detta avtal �r
medlem i Organisationen f�r ekonomiskt sam-

SFS 1993:1164

ment (OECD) at the date of signature of this
Convention, Latvia after that date would ag-
ree to exclude any kind of rights or property

from the definition contained in paragraph 3
of this Article or exempt royalties arising in
Latvia from Latvian tax on royalties or to limit
the rates of tax provided in paragraph 2, such
definition or exemption or lower rate shall au-
tomatically apply as if it had been specified in
paragraph 3 or paragraph 2, respectively.

Article 13

Capital gains

1. Gains derived by a resident of a Contrac-

ting State from the alienation of immovable
property referred to in paragraph 2 of Article
6 and situated in the other Contracting State or
shares in a company the assets of which consist
mainly of such property may be taxed in that
other State.

2. Gains from the alienation of movable pro-
perty 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 of movable property per-

taining to a fixed base available to a resident
of a Contracting State in the other Contracting
State for the purpose of performing indepen-
dent personal services, including such gains

from the alienation of such a permanent estab-
lishment (alone or with the whole enterprise)
or of such fixed base, may be taxed in that
other State.

3. Gains derived by an enterprise of a Cont-
racting State from the alienation of ships or
aircraft operated in international traffic or mo-

vable property pertaining to the operation of
such ships or aircraft, shall be taxable only in
that State.

arbete och utveckling (OECD), efter n�mnda
tidpunkt �verenskommer att undanta n�gon
r�ttighet eller tillg�ng fr�n definitionen i punkt

3 i denna artikel eller att undanta royalty som
h�rr�r fr�n Lettland fr�n lettisk skatt eller att
begr�nsa de skattesatser som anges i punkt 2,
skall denna definition av royalty, denna skat-
tebefrielse eller l�gre skattesats till�mpas au-
tomatiskt som om detta hade f�reskrivits i
punkt 3 eller 2.

Artikel 13

Realisations vinst

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

slutande stat f�rv�rvar p� grund av �verl�telse
av s�dan fast egendom som avses i artikel 6
punkt 2 och som �r bel�gen i den andra avtals-
slutande staten eller vinst vid �verl�telse av
andelar i ett bolag vars tillg�ngar huvudsakli-

gen best�r av s�dan egendom, f�r beskattas i
denna andra stat.

2. Vinst p� grund av �verl�telse av l�s egen-
dom, som utg�r del av r�relsetillg�ngarna i
fast driftst�lle, vilket ett f�retag i en avtalsslu-
tande stat har i den andra avtalsslutande sta-
ten, eller av l�s egendom, h�nf�rlig till stadig-
varande anordning f�r att ut�va sj�lvst�ndig
yrkesverksamhet, som person med hemvist i
en avtalsslutande stat har i den andra avtals-
slutande staten, f�r beskattas i denna andra
stat. Detsamma g�ller vinst p� grund av �ver-
l�telse av s�dant fast driftst�lle (f�r sig eller

tillsammans med hela f�retaget) eller av s�dan
stadigvarande anordning.

3. Vinst som f�retag i en avtalsslutande stat
f�rv�rvar p� grund av �verl�telse av skepp el-
ler luftfartyg som anv�nds i internationell tra-

fik eller av l�s egendom som �r h�nf�rlig till
anv�ndningen av s�dana skepp eller luftfartyg,
beskattas endast i denna stat.

2915

SFS 1993:1164

4. Gains from the alienation of any property
other than that referred to in the preceding pa-
ragraphs of this Article, shall be taxable only
in the Contracting State of which the alienator
is a resident.

5. With respect to gains derived by an air
transport consortium formed by companies
from different countries, the provisions of pa-
ragraph 3 shall apply only to such part of the
gains as relate to the participation held in that
consortium by a company that is a resident of
a Contracting State.

6. Notwithstanding the provisions of para-
graph 4, gains from the alienation of any pro-
perty derived by an individual who has been a
resident of a Contracting State and who has
become a resident of the other Contracting
State, may be taxed in the first-mentioned
State if the alienation of the property occurs at
any time during the ten years following the
date on which the individual has ceased to be
a resident of the first-mentioned State.

Article 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 Contracting State
for the purpose of performing his activities. If
he has such a fixed base, the income may be
taxed in that other State, but only so much of
the income as is attributable to that fixed base.
For this purpose, where an individual who is a
resident of a Contracting State stays in the
other Contracting State for a period or periods
exceeding in the aggregate 183 days in any
twelve-month period commencing or ending

2916

4. Vinst p� grund av �verl�telse av annan
egendom �n s�dan som avses i f�reg�ende
punkter i denna artikel beskattas endast i den
avtalsslutande stat d�r �verl�taren har hem-
vist.

5. Betr�ffande vinst som f�rv�rvas av
luftfartskonsortium best�ende av bolag fr�n
olika l�nder till�mpas best�mmelserna i punkt
3 endast i fr�ga om den del av vinsten som
motsvarar den andel av konsortiet som inne-
has av bolag med hemvist i en avtalsslutande
stat.

6. Utan hinder av best�mmelserna i punkt 4
f�r vinst, som fysisk person som har haft hem-
vist i en avtalsslutande stat och som erh�llit
hemvist i den andra avtalsslutande staten f�r-
v�rvar p� grund av �verl�telse av egendom,
beskattas i den f�rstn�mnda staten om �verl�-
telsen av egendomen sker vid n�got tillf�lle
under en tio�rsperiod efter det datum d� den
fysiska personen upph�rt att ha hemvist i den
f�rstn�mnda staten.

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�lvst�ndig verk-
samhet, beskattas endast i denna stat om han
inte i den andra avtalsslutande staten har en
stadigvarande anordning som regelm�ssigt
st�r till hans f�rfogande f�r att ut�va verksam-

heten. Om han har en s�dan stadigvarande an-
ordning, f�r inkomsten beskattas i denna
andra stat men endast s� stor del av den som �r
h�nf�rlig till denna stadigvarande anordning.
Fysisk person som har hemvist i en avtalsslu-
tande stat och som vistas i den andra avtalsslu-
tande staten under tidrymd eller tidrymder

som sammanlagt �verstiger 183 dagar under

SFS 1993:1164

in the tax year concerned, he shall be deemed
to have a fixed base regularly available to him
in that other State and the income that is deri-
ved from his activities referred to above that
are performed in that other State shall be attri-
butable to that fixed base.

2. The term professional services includes
especially independent scientific, literary, ar-
tistic, educational or teaching activities as well
as the independent activities of physicians,
lawyers, engineers, architects, dentists and ac-
countants.

Article 15

Dependent personal services

1. Subject to the provisions of Articles 16, 18

and 19, salaries, wages and other similar remu-
neration derived by a resident of a Contracting
State in respect of an employment shall be
taxable only in that State unless the employ-
ment is exercised in the other Contracting
State. If the employment is so exercised, such
remuneration as is derived therefrom may be
taxed in that other State.

2. Notwithstanding the provisions of para-
graph 1, remuneration derived by a resident of

a Contracting State in respect of an employ-
ment exercised in the other Contracting State
shall be taxable only in the first-mentioned

State if:

a) the recipient is present in the other

State for a period or periods not ex-
ceeding in the aggregate 183 days in
any twelve-month period commen-
cing or ending in the tax year concer-
ned, and

b) the remuneration is paid by, or on be-

half of, an employer who is not a resi-
dent of the other State, and

en tolvm�nadersperiod, som b�rjar eller slutar
under beskattnings�ret i fr�ga, skall anses ha
en stadigvarande anordning som regelm�ssigt
st�r till hans f�rfogande i denna andra stat och
den inkomst som uppb�rs fr�n verksamhet be-
driven i denna andra stat skall h�nf�ras till den
stadigvarande anordningen.

2. Uttrycket fritt yrke inbegriper s�rskilt
sj�lvst�ndig vetenskaplig, litter�r och konst-
n�rlig verksamhet, uppfostrings- och undervis-
ningsverksamhet samt s�dan sj�lvst�ndig
verksamhet som l�kare, advokat, ingenj�r, ar-
kitekt, tandl�kare och revisor ut�var.

Artikel 15

Enskild tj�nst

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

och 19 f�ranleder annat, beskattas l�n och an-
nan liknande ers�ttning som person med hem-
vist i en avtalsslutande stat uppb�r p� grund av
anst�llning endast i denna stat, s�vida inte ar-
betet utf�rs i den andra avtalsslutande staten.
Om arbetet utf�rs i denna andra stat, f�r er-
s�ttning som uppb�rs f�r arbetet beskattas
d�r.

2. Utan hinder av best�mmelserna i punkt 1
beskattas ers�ttning, som person med hemvist
i en avtalsslutande stat uppb�r f�r arbete som
utf�rs i den andra avtalsslutande staten, en-
dast i den f�rstn�mnda staten, om

a) mottagaren vistas i den andra staten

under tidrymd eller tidrymder som
sammanlagt inte �verstiger 183 dagar
under en tolvm�nadersperiod som
b�rjar eller slutar under beskattnings-
�ret i fr�ga, och

b) ers�ttningen betalas av arbetsgivare

som inte har hemvist i den andra sta-
ten eller p� dennes v�gnar, samt

2917

SFS 1993:1164

c) the remuneration is not borne by a

permanent establishment or a fixed
base which the employer has in the
other State.

3. Notwithstanding the preceding provisions
of this Article, remuneration derived in re-
spect of an employment exercised aboard a
ship or aircraft operated in international traffic
by a resident of a Contracting State, may be
taxed in that State.

4. Where a resident of a Contracting State de-
rives remuneration in respect of an employ-
ment exercised aboard an aircraft operated in
international traffic by an air transport consor-
tium formed by companies from different
countries including a company that is a resi-
dent of that State, such remuneration shall be
taxable only in that State.

Article 16

Directors fees

Directors fees and other similar payments de-
rived by a resident of a Contracting State in his

capacity as a member of the board of directors
or any other similar organ of a company which
is a resident of the other Contracting State
may be taxed in that other State.

Article 17

Artistes and sportsmen

1. Notwithstanding the provisions of Articles
14 and 15, income derived by a resident of a
Contracting State as an entertainer, such as a
theatre, motion picture, radio or television ar-
tiste, or a musician, or as a sportsman, from
his personal activities as such exercised in the

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

c) ers�ttningen inte belastar fast drift-

st�lle eller stadigvarande anordning
som arbetsgivaren har i den andra sta-
ten.

3. Utan hinder av f�reg�ende best�mmelser i
denna artikel f�r ers�ttning f�r arbete som ut-
f�rs ombord p� skepp eller luftfartyg, som an-
v�nds i internationell trafik av en person med
hemvist i en avtalsslutande stat, beskattas i
denna stat.

4. Om person med hemvist i en avtalsslutande
stat uppb�r inkomst av arbete, vilket utf�rs
ombord p� ett luftfartyg som anv�nds i inter-
nationell trafik av ett luftfartskonsortium bil-
dat av bolag fr�n olika l�nder inklusive bolag
med hemvist i denna stat, beskattas s�dan er-
s�ttning endast i denna stat.

Artikel 16

Styrelsearvode

Styrelsearvode och annan liknande ers�ttning,
som person med hemvist i en avtalsslutande
stat uppb�r i egenskap av medlem i styrelse el-
ler annat liknande organ i bolag med hemvist i
den andra avtalsslutande staten, f�r beskattas
i denna andra stat.

Artikel 17

Artister och idrottsm�n

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

vist i en avtalsslutande stat f�rv�rvar genom
sin personliga verksamhet i den andra avtals-
slutande staten i egenskap av artist, s�som tea-
ter- eller filmsk�despelare, radio- eller televi-
sionsartist eller musiker, eller av idrottsman,
beskattas i denna andra stat.

2918

SFS 1993:1164

2. Where income in respect of personal activi-
ties exercised by an entertainer or a sportsman
in his capacity as such accrues not to the enter-
tainer or sportsman himself but to another
person, that income may, notwithstanding 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.

3. The provisions of paragraphs 1 and 2 shall
not apply to income derived from activities ex-
ercised in a Contracting State by an entertai-
ner or a sportsman if the visit to that State is
wholly or mainly supported by public funds of
the other Contracting State, or a political sub-
division, or a local authority thereof. In such

case, the income shall be taxable in accor-
dance with the provisions of Artides 7, 14 or

15, as the case may be.

Article 18

Pensions, annuities and similar payments

1. Pensions and other similar remuneration in

respect of past private employment and annui-
ties paid to a resident of a Contracting State
shall be taxable only in that State. However,
if that State does not levy a substantial tax in
respect of such pension, remuneration or an-
nuities such pension, remuneration and an-
nuity may be taxed in the Contracting State in
which they arise.

2. Notwithstanding the provisions of para-
graph 1, pensions paid and other benefits,
whether periodic or lump-sum compensation,

granted under the social security legislation of
a Contracting State or under any public
scheme organised by a Contracting State for
social welfare purposes or as compensation for
services rendered in respect of public services
may be taxed in that State.

2. I fall d� inkomst genom personlig verksam-
het, som artist eller idrottsman ut�var i denna
egenskap, inte tillfaller artisten eller idrotts-
mannen sj�lv utan annan person, f�r denna in-

komst, utan hinder av best�mmelserna i artik-
larna 7, 14 och 15, beskattas i den avtalsslu-
tande stat d�r artisten eller idrottsmannen ut-
�var verksamheten.

3. Best�mmelserna i punkterna 1 och 2 skall
inte till�mpas p� inkomst som f�rv�rvas p�
grund av verksamhet ut�vad i en avtalsslu-
tande stat av en artist eller idrottsman om be-
s�ket i denna stat uteslutande eller huvudsak-

ligen finansierats genom allm�nna medel av
den andra avtalsslutande staten, dess politiska
underavdelning eller lokala myndighet. I s�-
dana fall skall inkomsten beskattas i enlighet
med artiklarna 7, 14 eller 15.

Artikel 18

Pension, livr�nta och liknande ers�ttningar

1. Pension och annan liknande ers�ttning p�

grund av tidigare privat tj�nst och livr�nta som
betalas till person med hemvist i en avtalsslu-
tande stat, beskattas endast i denna stat. Om
emellertid skatteuttaget i denna stat p� pensio-
nen, ers�ttningen eller livr�ntan inte �r bety-

dande, f�r dock pensionen, ers�ttningen och
livr�ntan beskattas i den avtalsslutande stat
fr�n vilken den h�rr�r.

2. Utan hinder av best�mmelserna i punkt 1
f�r utbetald pension och andra f�rm�ner, an-
tingen de utbetalas periodiskt eller i form av

eng�ngsers�ttning, enligt socialf�rs�krings-
lagstiftningen eller annan i offentlig regi orga-
niserad ordning i en avtalsslutande stat f�r v�l-
f�rds�ndam�l eller p� grund av tidigare offent-

lig tj�nst, beskattas i denna stat.

2919

SFS 1993:1164

3. The term annuity as used in this Artide
means a stated sum payable periodically at sta-
ted times during life, or during a specified or
ascertainable period of time, under an obliga-
tion to make the payments in return for ade-
quate and full consideration in money or mo-
ney's worth (other than services rendered).

Article 19

Government service

1. a) Remuneration, other than a pension,

paid by a Contracting State, or a poli-
tical subdivision, or a local authority,
or a statutory body thereof, to an indi-
vidual in respect of dependent perso-

nal services rendered to that State,
subdivision, authority or body shall be
taxable only in that State.

b) However, such remuneration shall be

taxable only in the Contracting State
of which the individual is a resident if
the services are rendered in that State
and the individual:

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

State solely for the purpose of
rendering the services.

2. The provisions of Articles 15 and l6 and pa-
ragraph 1 of Artide 18 shall apply to remune-

ration and pensions in respect of services ren-
dered in connection with a business carried on
by a Contracting State, or a political subdivi-
sion, or a local authority, or a statutory body
thereof.

2920

3. Med uttrycket livr�nta f�rst�s i denna ar-
tikel ett fastst�llt belopp, som utbetalas perio-
diskt p� fastst�llda tider under en persons livs-
tid eller under angiven eller fastst�llbar tidspe-
riod 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 (med undantag
f�r utf�rda tj�nster).

Artikel 19

Offentlig tj�nst

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

sion), som betalas av en avtalsslu-
tande stat, dess politiska underavdel-
ning eller lokala myndighet eller dess
offentligr�ttsliga organ till fysisk per-
son p� grund av arbete som utf�rs i
denna stats, politiska underavdelnings
eller lokala myndighets eller offentlig-
r�ttsliga organs tj�nst, beskattas en-
dast i denna stat.

b) S�dan ers�ttning beskattas emellertid

endast i den avtalsslutande stat i vil-
ken den fysiska personen har hemvist,
om arbetet utf�rs i denna stat och per-
sonen i fr�ga:

1) �r medborgare i denna stat, eller

2) inte fick hemvist i denna stat ute-

slutande f�r att utf�ra arbetet.

2. Best�mmelserna i artiklarna 15,16 och arti-
kel 18 punkt 1 till�mpas p� ers�ttning och pen-
sion som betalas p� grund av arbete som ut-
f�rts i samband med r�relse som bedrivs av en
avtalsslutande stat, dess politiska underavdel-
ning eller lokala myndighet eller dess offent-
ligr�ttsliga organ.

SFS 1993:1164

Article 20

Students

Payments which a student, or an apprentice or
trainee, who is or was immediately before visi-

ting a Contracting State a resident of the other
Contracting State and who is present in the
first-mentioned State solely for the purpose of
his education or training receives for the pur-
pose of his maintenance, education or training
shall not be taxed in that State, provided that
such payments arise from sources outside that

State.

Article 21

Other income

1. Items of income of a resident of a Contrac-
ting State not dealt with in the foregoing Artic-
les of this Convention shall be taxable only in
that State. However, such items of income,
arising in the other Contracting State, may

also be taxed in that other State.

2. The provisions of paragraph 1 shall not ap-
ply to income, other than income from immo-
vable property as defined in paragraph 2 of
Article 6, if the recipient of such income, being
a resident of a Contracting State, carries on

business in the other Contracting State
through a permanent establishment situated
therein, or performs in that other State inde-
pendent personal services from a fixed base si-
tuated therein, and the right or property in re-
spect of which the income is paid is effectively
connected with such permanent establishment
or fixed base. In such case the provisions of
Article 7 or Artide 14, as the case may be,
shall apply.

Artikel 20

Studerande

Studerande, aff�rspraktikant eller l�rling, som
har eller omedelbart f�re vistelsen i en avtals-
slutande stat hade hemvist i den andra avtals-
slutande staten och som vistas i den f�rst-
n�mnda staten uteslutande f�r sin undervis-
ning eller utbildning, beskattas inte i denna
stat f�r belopp som han erh�ller f�r sitt uppe-
h�lle, sin undervisning eller utbildning, under

f�ruts�ttning att beloppen h�rr�r fr�n k�lla
utanf�r denna stat.

Artikel 21

Annan inkomst

1. Inkomst som person med hemvist i en av-

talsslutande stat f�rv�rvar och som inte be-
handlas i f�reg�ende artiklar av detta avtal,
beskattas endast i denna stat. Inkomst som
h�rr�r fr�n den andra avtalsslutande staten f�r
emellertid �ven beskattas i denna andra stat.

2. Best�mmelserna i punkt 1 till�mpas inte p�
inkomst, med undantag f�r inkomst av fast
egendom som avses i artikel 6 punkt 2, om
mottagaren av inkomsten har hemvist i en av-
talsslutande stat och bedriver r�relse i den
andra avtalsslutande staten fr�n d�r bel�get

fast driftst�lle eller ut�var sj�lvst�ndig yrkes-
verksamhet i denna andra stat fr�n d�r bel�-
gen stadigvarande anordning, samt den r�ttig-
het eller egendom i fr�ga om vilken inkomsten
betalas �ger verkligt samband med det fasta
driftst�llet eller den stadigvarande anord-
ningen. I s�dant fall till�mpas best�mmelserna
i artikel 7 respektive artikel 14.

2921

2922

SFS 1993:1164

Artide 22

Capital

1. Capital represented by immovable pro-

perty referred to in paragraph 2 of Artide 6,
owned by a resident of a Contracting State and
situated in the other Contracting State, or by
shares in a company the assets of which consist
mainly of such property may be taxed in that
other State.

2. Capital represented by movable property
forming part of the business property of a per-
manent establishment which an enterprise of a
Contracting State has in the other Contracting
State or by movable property pertaining to a
fixed base available to a resident of a Contrac-
ting State in the other Contracting State for
the purpose of performing independent perso-
nal services, may be taxed in that other State.

3. Capital represented by ships and aircraft
operated in international traffic by an enter-
prise of a Contracting State, and by movable
property pertaining to the operation of such
ships and aircraft, shall be taxable only in that
State.

4. All other elements of capital of a resident
of a Contracting State shall be taxable only in
that State.

5. Notwithstanding the provisions of para-
graph 4, capital consisting of shares of a com-
pany resident of a Contracting State owned by

an individual who has been a resident of that
State and who has become a resident of the
other Contracting State, may be taxed in the
first-mentioned State at any time during the
five years following the date on which the indi-
vidual has ceased to be a resident of the first-
mentioned State.

Artikel 22

F�rm�genhet

1. F�rm�genhet best�ende av s�dan fast

egendom som avses i artikel 6 punkt 2, vilken
person med hemvist i en avtalsslutande stat in-
nehar och vilken �r bel�gen i den andra avtals-
slutande staten, eller f�rm�genhet best�ende
av andelar i bolag vars tillg�ngar huvudsakli-
gen utg�rs av s�dan egendom, f�r beskattas i
denna andra stat.

2. F�rm�genhet best�ende av l�s egendom,
som utg�r del av r�relsetillg�ngarna i fast
driftst�lle, vilket ett f�retag i en avtalsslutande
stat har i den andra avtalsslutande staten, eller
av l�s egendom, h�nf�rlig till stadigvarande
anordning f�r att ut�va sj�lvst�ndig yrkes-
verksamhet, som person med hemvist i en av-
talsslutande stat har i den andra avtalsslutande
staten, f�r beskattas i denna andra stat.

3. F�rm�genhet best�ende av skepp och luft-
fartyg som anv�nds i internationell trafik av
f�retag i en avtalsslutande stat samt av l�s
egendom som �r h�nf�rlig till anv�ndningen
av s�dana skepp och luftfartyg beskattas en-
dast i denna stat.

4. Alla andra slag av f�rm�genhet, som per-

son med hemvist i en avtalsslutande stat inne-
har, beskattas endast i denna stat.

5. Utan hinder av best�mmelserna i punkt 4
f�r f�rm�genhet best�ende av andelar i bolag
med hemvist i en avtalsslutande stat som inne-
has av fysisk person som haft hemvist i denna
stat och erh�llit hemvist i den andra avtalsslu-
tande staten, beskattas i den f�rstn�mnda sta-
ten under de f�rsta fem �ren som f�ljer efter
det datum d� den fysiska personen upph�rt att
ha hemvist i den f�rstn�mnda staten.

SFS 1993:1164

6. With respect to capital owned by an air
transport consortium formed by companies
from different countries, the provisions of pa-
ragraphs 3 and 4 shall apply only to such part
of the capital as relates to the participation
held in that consortium by a company that is a
resident of a Contracting State.

Article 23

Elimination of double taxation

1. In Sweden double taxation shall be elimina-

ted as follows:

a) Where a resident of Sweden derives

income which under the laws of Latvia
and in accordance with the provisions
of this Convention may be taxed in
Latvia, 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 general prin-
ciple hereof) - as a deduction from the
tax on such income, an amount equal
to the Latvian tax paid in respect of

such income.

b) Where a resident of Sweden derives

income which, in accordance with the
provisions of Article 19, shall be
taxable only in Latvia, Sweden may,

when determining the graduated rate
of Swedish tax, take into account the

income which shall be taxable only in
Latvia.

c) Notwithstanding the provisions of

sub-paragraph a), dividends paid by a
company which is a resident of Latvia
to a company which is a resident of
Sweden shall be exempt from Swedish
tax to the extent that the dividends
would have been exempt under Swe-

6. Betr�ffande f�rm�genhet som innehas av
ett luftfartskonsortium best�ende av bolag
fr�n olika l�nder, till�mpas best�mmelserna i
punkt 3 och 4 endast i fr�ga om s�dan f�rm�-
genhet som motsvarar den andel i konsortiet
som innehas av bolag med hemvist i en avtals-
slutande stat.

Artikel 23

Undanr�jande av dubbelbeskattning

1. Betr�ffande Sverige skall dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

a) Om person med hemvist i Sverige f�r-

v�rvar inkomst som enligt lettisk lag-
stiftning och i enlighet med best�m-

melserna i detta avtal f�r beskattas i
Lettland, skall Sverige - med beak-
tande av best�mmelserna i svensk lag-
stiftning betr�ffande avr�kning av ut-
l�ndsk skatt (�ven i den lydelse de
framdeles kan f� genom att �ndras
utan att den allm�nna princip som an-
ges h�r �ndras) - fr�n den svenska
skatten p� inkomsten avr�kna ett be-
lopp motsvarande den lettiska skatt

som erlagts p� inkomsten.

b) Om en person med hemvist i Sverige

f�rv�rvar inkomst, som enligt best�m-
melserna i artikel 19 beskattas endast
i Lettland, f�r Sverige - vid best�m-

mandet av svensk progressiv skatt -
beakta s�dan inkomst.

c) Utan hinder av best�mmelserna i

punkt a �r utdelning fr�n bolag med
hemvist i Lettland till bolag med hem-
vist i Sverige undantagen fr�n svensk
skatt i den m�n utdelningen skulle ha
varit undantagen fr�n beskattning en-
ligt svensk lagstiftning om b�da bola-

2923

SFS 1993:1164

dish law if both companies had been
Swedish companies. This exemption
shall not apply unless:
(i) the profits out of which the divi-

dends are paid have been subjec-
ted to the normal corporate tax
in Latvia or an income tax com-
parable thereto, or

(ii) the dividends paid by the com-

pany which is a resident of Latvia
consist wholly or almost wholly
of dividends which that company
has received, in the year or pre-
vious years, in respect of shares
held by it in a company which is
a resident of a third State and
which would have been exempt
from Swedish tax if the shares in
respect of which they are paid
had been held directly by the
company which is a resident of

Sweden.

d) For the purposes of sub-paragraphs a)

and c), the terms the Latvian tax
paid and the normal corporate tax
in Latvia or an income tax comparable
thereto shall be deemed to include
Latvian income tax which would have
been paid but for any time-limited ex-
emption or reduction of tax granted
under incentive provisions contained
in Latvian laws designed to promote
economic development to the extent
that such tax that would have been
paid relates to profits other than pro-
fits from activities in the financial sec-
tor and that no more than 25 per cent
of such profits consist of interest and
gains from the alienation of shares and
bonds or consist of profits derived
from third States.

2924

gen hade varit svenska. S�dan skatte-
befrielse medges dock endast om

1) den vinst av vilken utdelningen

betalas underkastats den nor-
mala bolagsskatten i Lettland el-
ler en inkomstskatt j�mf�rlig

d�rmed, eller

2) utdelningen som betalas av bolag

med hemvist i Lettland uteslu-
tande eller n�stan uteslutande
best�r av utdelning som detta bo-

lag under ifr�gavarande �r eller
tidigare �r mottagit p� aktier som
bolaget innehar i bolag med

hemvist i tredje stat, vilken ut-
delning skulle ha varit skattebe-

friad i Sverige om de aktier f�r
vilka utdelningen betalas hade
innehafts direkt av bolaget med
hemvist i Sverige.

d) Vid till�mpningen av punkterna a och

c anses uttrycken den lettiska skatt
som erlagts och den normala bo-
lagsskatten i Lettland eller en in-
komstskatt j�mf�rlig d�rmed inne-
fatta lettisk inkomstskatt som skulle
ha erlagts, men som p� grund av tids-
begr�nsade best�mmelser i lettisk lag-
stiftning avsedd att fr�mja ekonomisk

utveckling inte erlagts eller erlagts
med l�gre belopp. Det angivna g�ller
dock endast f�r det fall skattebefrielse
medgivits eller l�gre skatt erlagts i
fr�ga om andra inkomster �n s�dana
som h�rr�r fr�n den finansiella sek-
torn samt att inte mer �n 25 procent av
inkomsterna h�rr�r fr�n r�nteint�kter
eller realisationsvinster vid f�rs�ljning
av aktier, andra andelar eller obliga-
tioner eller best�r av inkomster er-
h�llna fr�n tredje stat.

SFS 1993:1164

e) The provisions of sub-paragraph d)

shall apply only for the first ten years
of which this Convention is appli-
cable. The competent authorities shall
consult each other in order to deter-
mine whether the provisions of sub-
paragraph d) shall be applicable after
that date.

f) Where a resident of Sweden owns ca-

pital which, in accordance with the
provisions of this Convention, may be
taxed in Latvia, Sweden shall allow as
a deduction from the tax on the capital
of that resident, an amount equal to
the capital tax paid in Latvia. Such de-
duction shall not, however, exceed
that part of the capital tax as compu-
ted before the deduction is given,
which is attributable to the capital
which may be taxed in Latvia.

2. In Latvia double taxation shall be elimina-
ted as follows:

a) Where a resident of Latvia derives in-

come or owns capital which in accor-
dance with this Convention, may be
taxed in Sweden, unless a more favou-
rable treatment is provided in its do-
mestic law, Latvia shall allow:
i) as a deduction from the tax on

the income of that resident, an
amount equal to the income tax
paid thereon in Sweden;

ii) as a deduction from the tax on

the capital of that resident, an
amount equal to the capital tax
paid thereon in Sweden.

Such deduction in either case shall not, how-
ever, exceed that part of the income or capital

e) Best�mmelserna i punkt d g�ller en-

dast i fr�ga om de tio f�rsta �ren under
vilka detta avtal till�mpas. De beh�-
riga myndigheterna skall �verl�gga
med varandra f�r att avg�ra om dessa

best�mmelser skall till�mpas efter
denna tidpunkt.

f) Om en person med hemvist i Sverige

innehar f�rm�genhet som i enlighet
med best�mmelserna i detta avtal f�r
beskattas i Lettland, skall Sverige fr�n
skatten p� denna persons f�rm�gen-
het avr�kna ett belopp motsvarande

den f�rm�genhetsskatt som erlagts i
Lettland. Avr�kningsbeloppet skall
emellertid inte �verstiga den del av
f�rm�genhetsskatten, ber�knad utan
s�dan avr�kning, som bel�per p� den

f�rm�genhet som f�r beskattas i Lett-
land.

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

a) Om person med hemvist i Lettland

f�rv�rvar inkomst eller innehar f�r-
m�genhet som enligt detta avtal f�r
beskattas i Sverige skall Lettland, s�-
vida inte f�rm�nligare behandling ges
enligt intern lagstiftning,

1) fr�n den lettiska skatten p� in-

komsten avr�kna ett belopp mot-
svarande den inkomstskatt som
erlagts i Sverige f�r inkomsten;

2) fr�n den lettiska skatten p� f�r-

m�genheten avr�kna ett belopp
motsvarande den f�rm�genhets-
skatt som erlagts i Sverige f�r
f�rm�genheten.

Avr�kningsbeloppet skall emellertid inte i n�-
gotdera fall �verstiga den del av inkomst- eller

2925

SFS 1993:1164

tax in Latvia as computed before the deduc-
tion is given, which is attributable, as the case
may be, to the income or the capital which may
be taxed in Sweden.

b) For the purpose of sub-paragraph a),

where a company that is a resident of
Latvia receives a dividend from a
company that is a resident of Sweden
in which it owns at least 10 per cent of
its shares having full voting rights, the
tax paid in Sweden shall include not
only the tax paid on the dividend but

also the tax paid on the underlying
profits of the company out of which
the dividend was paid.

c) For the purposes of sub-paragraphs 1

f) and 2 a) the terms the capital tax
paid in Latvia and the capital tax
paid in Sweden shall not include any
capital tax paid therein that is covered
by paragraph 5 of Article 22.

Article 24

Non-discrimination

1. Nationals of a Contracting State shall not

be subjected in the other Contracting State to
any taxation or any requirement connected
therewith, which is other or more burdensome
than the taxation and connected requirements
to which nationals of that other State in the
same circumstances, in particular with respect
to residence, are or may be subjected. This
provision shall, notwithstanding the provisions
of Article 1, also apply to persons who are not
residents of one or both of the Contracting
States.

2. Stateless persons who are residents of a
Contracting State shall not be subjected in

2926

f�rm�genhetsskatten i Lettland, ber�knad
utan s�dan avr�kning, som bel�per p� den in-
komst eller f�rm�genhet som f�r beskattas i
Sverige.

b) Vid till�mpningen av punkt a g�ller

f�ljande. N�r bolag med hemvist i
Lettland mottar utdelning fr�n bolag
med hemvist i Sverige i vilket det �ger
minst 10 procent av de aktier som har
full r�str�tt, skall den skatt som er-
lagts i Sverige inkludera inte endast
den skatt som erlagts p� utdelningen
utan ocks� den skatt som erlagts p�
bolagets bakomliggande vinst av vil-
ken utdelningen betalas.

c) Vid till�mpningen av punkterna 1 f

och 2 a skall uttrycken den f�rm�-
genhetsskatt som erlagts i Lettland
och den f�rm�genhetsskatt som er-
lagts i Sverige inte innefatta f�rm�-
genhetsskatt som tas ut med st�d av
best�mmelserna i artikel 22 punkt 5.

Artikel 24

F�rbud mot diskriminering

1. Medborgare i en avtalsslutande stat skall

inte i den andra avtalsslutande staten bli f�re-
m�l f�r beskattning eller d�rmed samman-
h�ngande krav som �r av annat slag eller mer
tyngande �n den beskattning och d�rmed sam-
manh�ngande krav som medborgare i denna
andra stat under samma f�rh�llanden, s�rskilt
med h�nsyn till hemvist, �r eller kan bli under-

kastad. Utan hinder av best�mmelserna i arti-
kel 1 till�mpas denna best�mmelse �ven p�
person som inte har hemvist i en avtalsslu-
tande stat eller i b�da avtalsslutande staterna.

2. Statsl�s person med hemvist i en avtalsslu-
tande stat skall inte i n�gondera avtalsslutande

SFS 1993:1164

either Contracting State to any taxation or any
requirement connected therewith which is
other or more burdensome than the taxation
and connected requirements to which natio-
nals of the State concerned in the same cir-

cumstances, in particular with respect to resi-
dence, are or may be subjected.

3. The taxation on a permanent establishment
which an enterprise of a Contracting State has
in the other Contracting State shall not be less
favourably levied in that other State than the
taxation levied on enterprises of that other

State carrying on the same activities. This pro-
vision shall not be construed as obliging a
Contracting State to grant to residents of the
other Contracting State any personal allowan-
ces, reliefs and reductions for taxation purpo-
ses on account of civil status or family respon-
sibilities which it grants to its own residents.

4. Except where the provisions of paragraph 1
of Article 9, paragraph 7 of Article 11, or para-
graph 6 of Artide 12, apply, interest, royalties
and other disbursements paid by an enterprise
of a Contracting State to a resident of the other
Contracting State shall, for the purpose of de-
termining the taxable profits of such enter-
prise, 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 resi-
dent of the other Contracting State shall, for
the purpose of determining the taxable capital
of such enterprise, be deductible under the
same conditions as if they had been contracted
to a resident of the first-mentioned State.

5. Enterprises of a Contracting State, the ca-
pital of which is wholly or partly owned or
controlled, directly or indirectly, by one or
more residents of the other Contracting State,

staten bli f�rem�l f�r beskattning eller d�rmed
sammanh�ngande krav som �r av annat slag
eller mer tyngande �n den beskattning och
d�rmed sammanh�ngande krav som medbor-
gare i staten i fr�ga under samma f�rh�llan-
den, s�rskilt med h�nsyn till hemvist, �r eller
kan bli underkastad.

3. Beskattningen av fast driftst�lle, som f�re-
tag i en avtalsslutande stat har i den andra av-
talsslutande staten, skall i denna andra stat
inte vara mindre f�rdelaktig �n beskattningen
av f�retag i denna andra stat, som bedriver

verksamhet av samma slag. Denna best�m-

melse anses inte medf�ra skyldighet f�r en av-
talsslutande stat att medge person med hem-

vist i den andra avtalsslutande staten s�dant
personligt avdrag vid beskattningen, s�dan
skattebefrielse eller skatteneds�ttning p�
grund av civilst�nd eller f�rs�rjningsplikt mot
familj, som medges person med hemvist i den
egna staten.

4. Utom i de fall d� best�mmelserna i artikel
9 punkt 1, artikel 11 punkt 7 eller artikel 12
punkt 6 till�mpas, �r r�nta, royalty och annan
betalning fr�n f�retag i en avtalsslutande stat
till person med hemvist i den andra avtalsslu-
tande staten avdragsgilla vid best�mmandet av
den beskattningsbara inkomsten f�r s�dant
f�retag p� samma villkor som betalning till
person med hemvist i den f�rstn�mnda staten.
P� samma s�tt �r skuld som f�retag i en avtals-
slutande stat har till person med hemvist i den
andra avtalsslutande staten avdragsgill vid be-
st�mmandet av s�dant f�retags beskattnings-
bara f�rm�genhet p� samma villkor som skuld
till person med hemvist i den f�rstn�mnda sta-
ten.

5. F�retag i en avtalsslutande stat, vars kapi-
tal helt eller delvis �gs eller kontrolleras, di-
rekt eller indirekt, av en eller flera personer
med hemvist i den andra avtalsslutande staten,

2927

SFS 1993:1164

shall not be subjected in the first-mentioned
State to any taxation or any requirement con-
nected therewith which is other or more bur-
densome than the taxation and connected re-
quirements to which other similar enterprises

of the first-mentioned State are or may be sub-
jected.

6. The provisions of this Article shall, not-
withstanding the provisions of Article 2, apply
to taxes of every kind and description.

Article 25

Mutual agreement procedure

1. Where a person considers that the actions

of one or both of the Contracting States result
or will result for him in taxation not in accor-
dance with the provisions of this Convention,
he may, irrespective of the remedies provided
by the domestic law of those States, present his
case to the competent authority of the Con-
tracting State of which he is a resident or, if his
case comes under paragraph 1 of Artide 24, to
that of the Contracting State of which he is a
national. The case must be presented within
three years from the first notification of the ac-
tion resulting in taxation not in accordance

with the provisions of the Convention.

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

ment with the competent authority of the
other Contracting State, with a view to the av-
oidance of taxation which is not in accordance
with the Convention. In the event the compe-
tent authorities reach an agreement, refund or
credit of taxes shall be allowed by the Contrac-
ting States in accordance with such agreement.

skall inte i den f�rstn�mnda staten bli f�rem�l
f�r beskattning eller d�rmed sammanh�ng-
ande krav som �r av annat slag eller mer tyng-
ande �n den beskattning och d�rmed samman-
h�ngande krav som annat liknande f�retag i
den f�rstn�mnda staten �r eller kan bli under-
kastat.

6. Utan hinder av best�mmelserna i artikel 2
till�mpas best�mmelserna i f�revarande arti-
kel p� skatter av varje slag och beskaffenhet.

Artikel 25

F�rfarandet vid �msesidig �verenskommelse

1. Om en person anser att en avtalsslutande

stat eller b�da avtalsslutande staterna vidtagit
�tg�rder som f�r honom medf�r eller kommer
att medf�ra beskattning som strider mot be-
st�mmelserna i 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 till�mp-
ning av artikel 24 punkt 1, i den avtalsslutande
stat d�r han �r medborgare. Saken skall fram-
l�ggas inom tre �r fr�n den tidpunkt d� perso-
nen i fr�ga fick vetskap om den �tg�rd som gi-
vit upphov till beskattning som strider mot be-
st�mmelserna i avtalet.

2. Om den beh�riga myndigheten finner in-
v�ndningen grundad men inte sj�lv kan f� till
st�nd en tillfredsst�llande l�sning, skall myn-
digheten s�ka l�sa fr�gan genom �msesidig

�verenskommelse med den beh�riga myndig-
heten i den andra avtalsslutande staten i syfte
att undvika beskattning som strider mot avta-
let. Om �verenskommelse tr�ffas mellan de
beh�riga myndigheterna skall �terbetalning
eller avr�kning av skatt medges i enlighet med
denna �verenskommelse. �verenskommelse

2928

SFS 1993:1164

Any agreement reached shall be implemented
notwithstanding any time limits in the domes-
tic law of the Contracting States.

3. The competent authorities of the Contrac-
ting States shall endeavour to resolve by mu-
tual agreement any difficulties or doubts ari-
sing as to the interpretation or application of
the Convention. They may also consult to-
gether for the elimination of double taxation
in cases not provided for in the Convention.

4. The competent authorities of the Contrac-
ting States may communicate with each other
directly for the purpose of reaching an agree-
ment in the sense of the preceding paragraphs.
When it seems advisable in order to reach
agreement to have an oral exchange of opi-
nions, such exchange may take place through
a Commission consisting of representatives of
the competent authorities of the Contracting

States.

Article 26

Exchange of information

1. The competent authorities of the Contrac-

ting States shall exchange such information as
is necessary for carrying out the provisions of
this Convention or of the 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 treated as secret in
the same manner as information obtained un-
der the domestic laws of that State and shall be
disclosed only to persons or authorities (inclu-

ding courts and administrative bodies) in-
volved in the assessment or collection of, the
enforcement or prosecution in respect of, or
the determination of appeals in relation to, the

som tr�ffats skall genomf�ras utan hinder av
tidsgr�nser i de avtalsslutande staternas in-
terna lagstiftning.

3. De beh�riga myndigheterna i de avtalsslu-
tande staterna skall genom �msesidig �verens-
kommelse s�ka avg�ra sv�righeter eller tvi-
velsm�l som uppkommer i fr�ga om tolk-
ningen eller till�mpningen av avtalet. De kan
�ven �verl�gga i syfte att undanr�ja dubbelbe-
skattning i fall som inte omfattas av avtalet.

4. De beh�riga myndigheterna i de avtalsslu-
tande staterna kan tr�da i direkt f�rbindelse
med varandra i syfte att tr�ffa �verenskom-
melse i de fall som angivits i f�reg�ende punk-
ter. Om muntliga �verl�ggningar anses under-
l�tta en �verenskommelse, kan s�dana �ver-
l�ggningar �ga rum inom en kommission som

best�r av representanter f�r de beh�riga myn-
digheterna i de avtalsslutande staterna.

Artikel 26

Utbyte av upplysningar

1. De beh�riga myndigheterna i de avtalsslu-

tande staterna skall utbyta s�dana upplys-
ningar som �r n�dv�ndiga f�r att till�mpa be-
st�mmelserna i detta avtal eller i de avtalsslu-
tande staternas interna lagstiftning betr�f-
fande skatter som omfattas av avtalet, i den
m�n beskattningen enligt denna lagstiftning
inte strider mot avtalet. Utbytet av upplys-
ningar begr�nsas inte av artikel 1. Upplys-
ningar som en avtalsslutande stat mottagit
skall behandlas s�som hemliga p� samma s�tt

som upplysningar som erh�llits enligt den in-
terna lagstiftningen i denna stat och f�r yppas
endast f�r personer eller myndigheter (d�ri in-
begripet domstolar och administrativa myn-
digheter) som fastst�ller, uppb�r eller indriver
eller handl�gger �tal eller besv�r i fr�ga om

2929

SFS 1993:1164

taxes covered by the Convention. Such per-
sons 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 paragraph

1 be construed so as to impose on a Contrac-

ting State the obligation:

a) to carry out administrative measures

at variance with the laws and admi-
nistrative practice of that or of the
other Contracting State;

b) to supply information which is not ob-

tainable under the laws or in the nor-
mal course of the administration of
that or of the other Contracting State;

c) to supply information which would

disclose any trade, business, indust-
rial, commercial or professional secret
or trade process, or information, the
disclosure of which would be contrary
to public policy (ordre public).

Article 27

Assistance in collection

1. The Contracting States undertake to lend

assistance to each other in the collection of the
taxes owed by a taxpayer to the extent that the
amount thereof has been finally determined
according to the laws of the Contracting State
making the request for assistance.

2. In the case of a request by a Contracting
State for the collection of taxes which has been

accepted for collection by the other Contrac-
ting State, such taxes shall be collected by that
other State in accordance with the laws appli-
cable to the collection of its own taxes and as if
the taxes to be so collected were its own taxes.

skatter som omfattas av avtalet. Dessa perso-
ner eller myndigheter skall anv�nda upplys-
ningarna endast f�r s�dana �ndam�l. De f�r
yppa upplysningarna vid offentliga r�tte-
g�ngar eller i domstolsavg�randen.

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

a) vidta f�rvaltnings�tg�rder som avvi-

ker fr�n lagstiftning och administrativ
praxis i denna avtalsslutande stat eller
i den andra avtalsslutande staten,

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

g�ngliga enligt lagstiftning eller sed-
vanlig administrativ praxis i denna av-
talsslutande stat eller i den andra av-
talsslutande staten,

c) l�mna upplysningar som skulle r�ja

aff�rshemlighet, industri-, handels-
eller yrkeshemlighet eller i n�rings-
verksamhet nyttjat f�rfaringss�tt eller

upplysningar, vilkas �verl�mnande
skulle strida mot allm�nna h�nsyn
(ordre public).

Artikel 27

Bist�nd med indrivning

1. De avtalsslutande staterna f�rbinder sig att

l�mna varandra bist�nd med indrivning av en
skattskyldigs skatteskulder i den m�n beloppet
har slutligen fastst�llts enligt lagstiftningen i
den avtalsslutande stat som g�r framst�ll-
ningen.

2. Efter framst�llning av en avtalsslutande
stat om indrivning av skatter vilka godk�nts
f�r indrivning av den andra avtalsslutande sta-
ten, skall s�dana skatter drivas in av den andra
staten i enlighet med lagstiftning som �r till-
l�mplig p� indrivning av dess egna skatter.

2930

SFS 1993:1164

3. Any request for collection by a Contracting
State shall be accompanied by such certificate
as is required by the laws of that State to estab-
lish that the taxes owed by the taxpayer have
been finally determined.

4. Where the tax claim of a Contracting State
has not been finally determined by reason of it
being subject to appeal or other proceedings,
that State may, in order to protect its reve-
nues, request the other Contracting State to
take such interim measures for conservancy on
its behalf as are available to the other State un-
der the laws of that other State. If such request
is accepted by the other State, such interim
measures shall be taken by that other State as
if the taxes owed to the first-mentioned State
were the own taxes of that other State.

5. A request under paragraphs 3 or 4 shall
only be made by a Contracting State to the ex-
tent that sufficient property of the taxpayer
owing the taxes is not available in that State for
recovery of the taxes owed.

6. The Contracting State in which tax is reco-

vered in accordance with the provisions of this
Article shall forthwith remit to the Contrac-
ting State on behalf of which the tax was col-
lected the amount so recovered less, where
appropriate, the amount of extraordinary
costs referred to in sub-paragraph b) of para-

graph 7.

7. It is understood that unless otherwise
agreed by the competent authorities of both
Contracting States,

a) ordinary costs incurred by a Contrac-

ting State in providing assistance shall
be borne by that State,

b) extraordinary costs incurred by a

Contracting State in providing assis-
tance shall be borne by the other State
and shall be payable regardless of the
amount collected on its behalf by that
other State.

3. Framst�llning om indrivning av en avtals-
slutande stat skall �tf�ljas av s�dant bevis som
kr�vs enligt lagstiftningen i den staten f�r att
styrka att den skattskyldiges skatteskuld slutli-
gen har fastst�llts.

4. Om ett skattekrav fr�n en avtalsslutande
stat inte slutligen har fastst�llts p� grund av
�verklagande eller annat f�rfarande f�r den
staten f�r att skydda sina intressen beg�ra att
den andra avtalsslutande staten vidtar s�dana
interimistiska s�krings�tg�rder som �r till-
g�ngliga i den andra staten enligt dess egen
lagstiftning. Om en s�dan framst�llan god-
k�nns av den andra staten, skall s�dana interi-
mistiska �tg�rder vidtas av den andra staten
som om skatteskulden till den f�rstn�mnda
staten avs�g dess egna skatter.

5. En framst�llan enligt punkt 3 eller 4 skall
bara g�ras av en avtalsslutande stat i den m�n
den skattskyldige som har skatteskulden inte
har tillr�ckligt med tillg�ngar i den staten f�r
indrivning av skatteskulden.

6. Den avtalsslutande stat i vilken skatt drivs
in enligt best�mmelserna i denna artikel skall
skyndsamt �verf�ra indriven skatt till den av-
talsslutande stat f�r vars r�kning indrivning
skett med avr�kning f�r, i f�rekommande fall,
s�dana extraordin�ra kostnader som anges i
punkt 7 b.

7. Om inte de beh�riga myndigheterna i de
avtalsslutande staterna kommer �verens om
annat skall,

a) normala kostnader som en avtalsslu-

tande stat �samkas vid l�mnande av
bist�nd b�ras av denna stat,

b) extraordin�ra kostnader som en av-

talsslutande stat �samkas vid l�m-
nande av bist�nd b�ras av den andra
staten oavsett indrivet belopp.

2931

SFS 1993:1164

As soon as a Contracting State anticipates that
extraordinary costs may be incurred, it shall so
advise the other Contracting State and indi-
cate the estimated amount of such costs.

8. In this Article, the term taxes means the
taxes to which the Convention applies and in-
cludes any interest and penalties relating
thereto.

Article 28

Excluded companies

Notwithstanding any other provision of this
Convention, where

a) a company that is a resident of a Con-

tracting State derives its income pri-
marily from other States
(i) from activities such as banking,

shipping, financing or insurance
or

(ii) from being the headquarters, co-

ordination centre or similar en-
tity providing administrative ser-
vices or other support to a group

of companies which carry on
business primarily in other Sta-
tes; and

b) except for the application of the met-

hod of elimination of double taxation
normally applied by that State, such
income would bear a significantly lo-
wer tax under the laws of that State

2932

S� snart en avtalsslutande stat har anledning
anta att extraordin�ra kostnader kommer att
uppst� skall den andra avtalsslutande staten

underr�ttas om detta samt upplysas om den
ber�knade storleken av s�dana kostnader.

8. I denna artikel betyder uttrycket skatter
skatter som omfattas av detta avtal inklusive
r�nta och straffavgifter h�nf�rliga till s�dana

skatter.

Artikel 28

Undantagna bolag

Utan hinder av �vriga best�mmelser i detta av-
tal skall, med undantag av fall d� till�mpning

sker av den metod f�r att undvika dubbelbe-
skattning som normalt till�mpas av hemvist-
staten, artikel 23 punkt 1 d och �vriga best�m-

melser i detta avtal som medger undantag fr�n
eller reduktion av skatt inte till�mpas p� in-
komst som bolag med hemvist i en avtalsslu-
tande stat f�rv�rvar och inte heller p� utdel-
ning som betalas av s�dant bolag n�r,

a) bolaget f�rv�rvar sina inkomster hu-

vudsakligen fr�n andra stater

(i) fr�n aktiviteter s�dana som

bank-, sj�farts-, finans- eller f�r-
s�kringsverksamhet eller

(ii) genom att vara huvudkontor,

coordination centre eller en lik-
nande enhet som tillhandah�ller
administrativa eller andra tj�ns-
ter till en grupp av bolag som be-
driver r�relse huvudsakligen i
andra stater, och

b) s�dan inkomst beskattas p�tagligt

l�gre enligt den statens lagstiftning �n
inkomst av liknande verksamhet som
bedrivs inom denna stat eller inkomst
fr�n verksamhet som huvudkontor,

SFS 1993:1164

than income from similar activities
carried out within that State or from
being the headquarters, co-ordination

centre or similar entity providing ad-
ministrative services or other support
to a group of companies which carry
on business in that State, as the case
may be,

sub-paragraph 1 d) of Article 23 and any other
provisions of this Convention conferring an
exemption or a reduction of tax shall not apply
to the income of such company and to the divi-

dends paid by such company.

Article 29

Members of diplomatic missions and consular

posts

Nothing in this Convention shall affect the fis-
cal privileges of members of diplomatic mis-
sions or consular posts under the general rules
of international law or under the provisions of
special agreements.

Article 30

Entry into force

1. The Governments of the Contracting Sta-

tes shall notify each other that the constitutio-
nal requirements for the entry into force of this
Convention have been complied with.

2. The Convention shall enter into force thirty
days after the date of the later of the notifica-
tions referred to in paragraph 1 and its provi-
sions shall have effect in both Contracting Sta-
tes:

a) in respect of taxes withheld at source,

on income derived on or after 1 Ja-
nuary in the calendar year next follo-
wing the year in which the Convention
enters into force;

coordination centre eller en liknande
enhet som tillhandah�ller administra-
tiva eller andra tj�nster till en grupp
av bolag som bedriver r�relse i denna

stat.

Artikel 29

Medlem av diplomatisk beskickning eller av
konsulat

Best�mmelserna i detta avtal ber�r inte de pri-
vilegier vid beskattningen som enligt folkr�t-
tens allm�nna regler eller best�mmelser i s�r-
skilda �verenskommelser tillkommer medlem

av diplomatisk beskickning eller av konsulat.

Artikel 30

Ikrafttr�dande

1. Regeringarna i de avtalsslutande staterna

skall underr�tta varandra n�r de konstitutio-
nella �tg�rder som kr�vs f�r att detta avtal
skall tr�da i kraft har vidtagits.

2. Avtalet tr�der i kraft trettio dagar efter den
dag d� den sista av dessa underr�ttelser enligt
punkt 1 tas emot och avtalets best�mmelser
till�mpas i b�da avtalsslutande staterna:

a) betr�ffande k�llskatter, p� inkomst

som f�rv�rvas den 1 januari det kalen-
der�r som f�ljer n�rmast efter det �r
d� avtalet tr�der i kraft eller senare;

2933

SFS 1993:1164

b) in respect of other taxes on income,

and taxes on capital, for taxes char-
geable for any tax year beginning on
or after 1 January in the calendar year
next following the year in which the
Convention enters into force.

Article 31

Termination

This Convention shall remain in force until
terminated by a Contracting State. Either
Contracting State may terminate the Conven-
tion, through diplomatic channels, by giving
notice of termination in writing at least six
months before the end of any calendar year. In
such event, the Convention shall cease to have
effect in both Contracting States:

a) in respect of taxes withheld at source,

on income derived on or after 1 Ja-
nuary in the calendar year next follo-
wing the year in which the notice is gi-
ven;

b) in respect of other taxes on income,

and taxes on capital, for taxes char-
geable for any tax year beginning on

or after 1 January in the calendar year
next following the year in which the
notice is given.

In witness whereof the undersigned, duly
authorised thereto, have signed this Conven-
tion.

Done in duplicate at Stockholm this fifth day
of April 1993, in the English language.

For the Government of For the Government of
the Kingdom of Sweden the Republic of Latvia

Bo Lundgren Imants Gross

2934

b) betr�ffande �vriga skatter p� inkomst

och skatter p� f�rm�genhet, p� skat-
ter som p�f�rs f�r beskattnings�r som
b�rjar den 1 januari det kalender�r
som f�ljer n�rmast efter det �r under
vilket avtalet tr�der i kraft eller se-
nare.

Artikel 31

Upph�rande

Detta avtal f�rblir i kraft till dess att det s�gs
upp av en avtalsslutande stat. Vardera avtals-
slutande staten kan p� diplomatisk v�g, skrift-
ligen upps�ga avtalet genom underr�ttelse
h�rom minst sex m�nader f�re utg�ngen av

varje kalender�r. I h�ndelse av s�dan upps�g-
ning upph�r avtalet att g�lla i b�da avtalsslu-
tande staterna

a) betr�ffande k�llskatter, p� inkomst

som f�rv�rvas den 1 januari det kalen-
der�r som f�ljer n�rmast efter det �r
under vilket underr�ttelsen l�mnas el-
ler senare;

b) betr�ffande �vriga skatter p� in-

komst, och skatter p� f�rm�genhet,
p� skatter som p�f�rs f�r beskatt-
nings�r som b�rjar den 1 januari det
kalender�r som f�ljer n�rmast efter
det �r under vilket underr�ttelsen
l�mnas eller senare.

Till bekr�ftelse h�rav har undertecknade, d�r-
till vederb�rligen bemyndigade, undertecknat
detta avtal.

Som skedde i Stockholm den 5 april 1993, i tv�
exemplar p� engelska spr�ket.

F�r Konungariket F�r Republiken
Sveriges regering Lettlands regering

Bo Lundgren Imants Gross

SFS 1993:1164

PROTOCOL

At the signing today of the Convention bet-
ween the Kingdom of Sweden and the Repu-
blic of Latvia for the avoidance of double taxa-
tion and the prevention of fiscal evasion with
respect to taxes on income and on capital (he-
reinafter referred to as the Convention), the
undersigned have agreed upon the following

provisions which shall form an integral part of
the Convention:

1. With reference to the provisions of the

Convention

Where the term statutory body appears, it

is understood that this term means any legal
entity of a public character created by the laws
of a Contracting State in which no person ot-

her than the State itself, a political subdivision
or a local authority thereof, has an interest.

2. With reference to Article 7, paragraph 3

It is understood that expenses to be allowed

as deductions by a Contracting State include
only expenses that are deductible under the

domestic laws of that State.

3. With reference to Article 8

It is understood that profits of an enter-

prise of a Contracting State from the operation
of ships in international traffic shall be inter-
preted according to paragraphs 7 to 14 of the
Commentary on Artide 8 of the OECD Model
Tax Convention on Income and on Capital

(1992) and does not, in any event, include the
profits from the operation or ownership of
docks, warehouses, terminal facilities, steve-
doring equipment or other similar property lo-

cated on land, except where these profits are
directly related to the operation, by the enter-
prise, of such ships.

PROTOKOLL

Vid undertecknandet av avtalet denna dag
mellan Konungariket Sverige och Republiken
Lettland f�r att undvika dubbelbeskattning
och f�rhindra skatteflykt betr�ffande skatter
p� inkomst och p� f�rm�genhet (nedan be-
n�mnt avtalet), har undertecknade kommit
�verens om att f�ljande best�mmelser skall ut-
g�ra en del av avtalet.

1. Till samtliga best�mmelser i avtalet

N�r uttrycket offentligr�ttsligt organ f�re-

kommer betyder detta varje juridisk enhet av
offentlig karakt�r bildad enligt lagstiftningen i
en avtalsslutande stat och i vilken inte n�gon
annan �n staten sj�lv, politisk underavdelning
eller lokal myndighet har n�got inflytande.

2. Till artikel 7 punkt 3

Avdragsgilla utgifter innefattar endast utgif-

ter som �r avdragsgilla i enlighet med intern
lagstiftning i en avtalsslutande stat.

3. Till artikel 8

Inkomst som f�retag i en avtalsslutande

stat f�rv�rvar genom anv�ndningen av skepp i
internationell trafik skall tolkas i enlighet
med punkterna 7-14 i kommentaren till arti-
kel 8 i OECD:s modell f�r dubbelbeskatt-
ningsavtal betr�ffande inkomst och f�rm�gen-
het (1992). Uttrycket innefattar inte i n�got
fall inkomst fr�n verksamhet som avser
�gande av hamnar, lagerlokaler, terminal-
anordningar, lastnings- eller lossningsutrust-

ning eller annan liknande egendom p� land,
med undantag f�r de fall d� inkomsten �r di-
rekt h�nf�rlig till f�retagets anv�ndning av s�-
dana skepp.

2935

SFS 1993:1164

4. With reference to Article 11, paragraph 3

It is understood that a person is related to

another person where one person, alone or to-
gether with one or more related persons, has,
directly or indirectly, an interest of more than
50 per cent in the other person, or where one
or mcre persons, alone or together with one or
more related persons, have, directly or indi-
rectly, an interest of more than 50 per cent in
the two persons.

5. With reference to Article 12, paragraph 2

It is understood that the term royalties

shall be deemed not to include payments for
the use of drilling rigs, or similar purpose
equipment, used for the exploration for or the
extraction of hydrocarbons.

6. With reference to Artide 12, paragraph 3

It is agreed that the income from leasing of

industrial, commercial or scientific equipment
shall be included in the term royalties as de-
fined in Artide 12, paragraph 3.

7. With reference to Artide 15, paragraph 2

The provisions of Artide 15, paragraph 2,

shall not apply to an employee who is hired
out. For the purposes of the preceding sen-
tence, an employee who is a resident of a
Contracting State shall be deemed to be hired
out if he is placed at another persons disposal
by a person (the hirer-out) to carry out work
in the business of such other person (the prin-
cipal) in the other Contracting State, provided
that the principal is a resident of, or has a per-
manent establishment in, that other State, and

that the hirer-out neither has any responsibi-
lity nor bears any risk in respect of the result
of the work.

In determining whether an employee shall

be deemed to be hired out, a comprehensive
review shall be carried out, with particular re-
ference to whether:

2936

4. Till artikel 11 punkt 3 d

En person anses som n�rst�ende till en an-

nan person n�r han ensam eller tillsammans
med en eller flera n�rst�ende personer direkt
eller indirekt har ett inflytande �verstigande
50 procent i den andra personen, eller n�r en
eller flera personer, ensamma eller tillsam-
mans med en eller flera n�rst�ende personer
direkt eller indirekt har ett inflytande p� mer
�n 50 procent i b�da dessa tv� personer.

5. Till artikel 12 punkt 2

Uttrycket royalty innefattar inte betal-

ningar f�r nyttjandet av borrplattform eller
liknande anl�ggning som anv�nds f�r utfors-
kande eller utnyttjande av kolv�tef�rekoms-
ter.

6. Till artikel 12 punkt 3

Leasing av industriell, kommersiell eller ve-

tenskaplig utrustning skall innefattas i ut-
trycket royalty.

7. Till artikel 15 punkt 2

Best�mmelserna i artikel 15 punkt 2 skall

inte till�mpas p� en anst�lld som �r uthyrd.
Vid till�mpningen av f�reg�ende mening an-
ses en anst�lld med hemvist i en avtalsslutande
stat som uthyrd n�r han av n�gon (uthyrare)
st�lls till f�rfogande f�r att utf�ra arbete i an-
nans (uppdragsgivare) verksamhet i den andra
avtalsslutande staten, f�rutsatt att uppdragsgi-
varen har hemvist eller fast driftst�lle i denna
andra stat och att uthyraren inte har ansvar f�r
och inte heller st�r risken f�r arbetsresultatet.

Vid avg�randet av fr�gan om en arbetsta-

gare skall anses uthyrd, skall g�ras en samlad
bed�mning varvid s�rskilt beaktas om:

SFS 1993:1164

a) the overall supervision of the work

rests with the principal;

b) the work is carried out in a place of

work which is at the disposal of the
principal and for which he has respon-
sibility;

c) the remuneration to the hirer-out is

computed according to the time spent
or with reference to any other rela-
tionship between the remuneration
and the wages received by the em-
ployee;

d) the main part of the tools and mate-

rials are supplied by the principal; and

e) the hirer-out does not decide unilate-

rally on the number of employees or
their qualifications.

a) den �vergripande arbetsledningen

�vilar uppdragsgivaren,

b) arbetet utf�rs p� en arbetsplats som

disponeras av uppdragsgivaren och
f�r vilken han har ansvar,

c) ers�ttningen till uthyraren ber�knas

efter den tid som g�tt �t eller med led-
ning av annat samband mellan ers�tt-
ningen och den l�n arbetstagaren f�r,

d) st�rsta delen av arbetsredskap och

material st�lls till f�rfogande av upp-
dragsgivaren, och

e) uthyraren inte ensidigt best�mmer an-

talet arbetstagare och de kvalifikatio-
ner dessa skall ha.

In witness whereof the undersigned, duly
authorised thereto, have signed this Protocol.

Done in duplicate at Stockholm this fifth day
of April 1993, in the English language.

For the Government For the Government
of the Kingdom of the Republic
of Sweden of Latvia

Bo Lundgren Imants Gross

Till bekr�ftelse h�rav har undertecknade, d�r-
till vederb�rligen bemyndigade, undertecknat
detta protokoll.

Som skedde i Stockholm den 5 april 1993, i tv�
exemplar p� engelska spr�ket.

F�r Konungariket F�r Republiken
Sveriges regering Lettlands regering

Bo Lundgren Imants Gross

2937

;

Viktiga lagar inom skatterätten

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

JP Infonets skatterättsliga tjänster

Arbetar du med skatterätt? JP Infonets tjänster ger dig ett utmärkt stöd i ditt arbete. Vi ger dig ständigt tillgång till alla nya avgöranden, lagändringar och ställningstaganden. Du kan också ta del av referat och expertanalyser, som kan hjälpa dig i ditt dagliga arbete. Se allt inom skatterätt.

Tjänster

Utbildningar

Juridisk rådgivning

SFS 1993:1164 Lag om dubbelbeskattningsavtal mellan Sverige och Lettland

Viktiga lagar inom skatterätten

JP Infonets skatterättsliga tjänster

Om Lagboken.se