SFS 1993:1398 Lag om dubbelbeskattningsavtal mellan Sverige och Namibia

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SFS 1993_1398 Lag om dubbelbeskattningsavtal mellan Sverige och Namibia

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">                                       </style> <div id="page1-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3592 SFS 1993:1398 Utkom fr�n trycket den 20 december 1993 Lag om dubbelbeskattningsavtal mellan Sverige och Namibia; utf�rdad den 9 december 1993. Enligt riksdagens beslut1 f�reskrivs f�ljande. 1 � Det avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst som Sverige och Namibia un- dertecknade den 16 juli 1993 skall, tillsammans med det protokoll 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 Namibia, skall s�dan inkomst inte tas med vid taxeringen i Sverige. Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar CARL BILDT BO LUNDGREN (Finansdepartementet) 1 Prop. 1993/94: 74, bet. 1993/94: SkU6, rskr. 1993/94:49. </div> <div id="page2-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 Bilaga (�vers�ttning) 3593 CONVENTION BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF THE REPUBLIC OF NAMIBIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Kingdom of Sweden and the Government of the Republic of Nami- bia, desiring to conclude a Convention for the Avoidance of Double Taxation and the Pre- vention of Fiscal Evasion with respect to Taxes on Income, 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 taxes to which this Convention shall apply are: (a) In Namibia: (i) the income tax; (ii) the non-resident shareholders tax; and (iii) the petroleum income tax; (hereinafter referred to as Namibian tax); (b) in Sweden: (i) the National income tax (den statliga inkomstskatten), inclu- ding the sailors' tax (sjomans- skatten) and the coupon tax (ku- pongskatten); (ii) the special income tax for non- residents (sarskild inkomstskatt for utomlands bosatta); AVTAL MELLAN KONUNGARIKET SVERIGES REGERING OCH REPUBLIKEN NAMIBIAS REGERING F�R UNDVIKANDE AV DUBBELBESKATTNING OCH F�RHINDRANDE AV SKATTEFLYKT BETR�FFANDE SKATTER P� INKOMST Konungariket Sveriges regering och Republi- ken Namibias regering, som �nskar ing� ett avtal f�r undvikande av dubbelbeskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst, har kommit �verens om f�ljande: 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 skatter p� vilka detta avtal till�mpas �r a) i Namibia: 1) inkomstskatten, 2) aktie�garskatten f�r utomlands bosatta, och 3) inkomstskatten p� petroleum; (i det f�ljande ben�mnda namibisk skatt); b) i Sverige: 1) den statliga inkomstskatten, sj�- mansskatten och kupongskatten d�ri inbegripna, 2) den s�rskilda inkomstskatten f�r utomlands bosatta, </div> <div id="page3-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 (iii) the special income tax for non- resident artistes and athletes (den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl.); and (iv) the municipal income tax (den kommunala inkomstskatten); (hereinafter referred to as Swedish tax). 3) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., och 4) den kommunala inkomstskatten; (i det f�ljande ben�mnda svensk skatt). (2) Nothing in this Convention shall limit the right of either Contracting State to charge tax on the profits of a mineral enterprise at an ef- fective rate different from that charged on the profits of any other enterprise. The term a mineral enterprise means an enterprise car- rying on the business of mining. (3) The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the taxes referred to in paragraph (1). The compe- tent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxa- tion laws. Article 3 General definitions (1) For the purposes of this Convention, un- less the context otherwise requires: (a) the term Namibia means the Republic of Namibia as defined in the Constitution of the Republic of Nami- bia, that is, The national territory of Namibia shall consist of the whole of the territory recognized by the inter- national community through the or- gans of the United Nations as Nami- bia, including the enclave, harbour 3594 2. Best�mmelserna i detta avtal begr�nsar inte de avtalsslutande staternas r�tt att be- skatta vinster som f�rv�rvas av ett mineral- f�retag med en effektiv skattesats som avviker fr�n den skattesats som till�mpas f�r andra ty- per av f�retag. Med uttrycket mineralf�re- tag �syftas ett f�retag som �r verksamt inom gruvn�ringen. 3. 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 punkt 1. De beh�riga myndigheterna i de avtalsslu- tande staterna skall meddela varandra 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: a) Namibia �syftar Republiken Nami- bia som den definieras i Republiken Namibias konstitution, dvs., Nami- bias territorium skall best� av hela ter- ritoriet som det erk�nns av v�rldssam- fundet genom F�renta Nationernas organ, inklusive enklaven och ham- nen Walvis Bay och �arna utanf�r Na- mibias kust. Namibia innefattar vi- </div> <div id="page4-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 and port of Walvis Bay, as well as the off-shore islands of Namibia. The term Namibia further includes its territorial sea as well as the exclusive economic zone and the continental shelf over which Namibia exercises so- vereign rights, in accordance with its internal law and with the international law, concerning the exploration and exploitation of the natural, biological and mineral resources existing in the sea water, sea-bed and subsoil of these waters; (b) 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; (c) the terms a Contracting State and the other Contracting State mean Namibia or Sweden, as the context re- quires; (d) the term person includes an indivi- dual, a company and any other body of persons; (e) the term company means any body corporate or any entity which is trea- ted as a body corporate for tax purpo- ses; (f) 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; (g) the term international traffic means any transport by a ship or aircraft ope- rated by an enterprise of a Contrac- ting State, except when the ship or 3595 dare territorialvattnet och den exklu- siva ekonomiska zonen och kontinen- talsockeln �ver vilka Namibia ut�var suver�na r�ttigheter, i enlighet med dess interna lagstiftning och folkr�t- tens regler, g�llande utforskandet och utnyttjandet av naturtillg�ngar, biolo- giska tillg�ngar och mineraltillg�ngar i havet, p� havsbottnen eller dennas underlag; b) 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; c) en avtalsslutande stat och den andra avtalsslutande staten �syftar Namibia eller Sverige, beroende p� sammanhanget; d) person inbegriper fysisk person, bo- lag och annan sammanslutning; e) bolag �syftar juridisk person eller annan som vid beskattningen behand- las s�som juridisk person; f) f�retag i en avtalsslutande stat och f�retag i den andra avtalsslutande staten �syftar f�retag som bedrivs av person med hemvist i en avtalsslu- tande stat respektive f�retag som be- drivs av person med hemvist i den andra avtalsslutande staten; g) internationell trafik �syftar trans- port med skepp eller luftfartyg som anv�nds av f�retag i en avtalsslutande stat, utom d� skeppet eller luftfartyget </div> <div id="page5-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 aircraft is operated solely between places in the other Contracting State; (h) the term national means: (i) any individual possessing the na- tionality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State; (i) the term competent authority means: (i) in Namibia, the Permanent Sec- retary in the Ministry of Finance who is the Chief Executive Offi- cer and Administrator of Nami- bian tax laws or his or her autho- rized representative; (ii) in Sweden, the Minister of Fi- nance, his or her authorized re- presentative or the authority which is designated as a compe- tent authority for the purposes of this Convention. (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 Resident (l)(a) 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 or her domi- cile, residence, place of management or any other criterion of a similar na- ture, but does not include any person 3596 anv�nds uteslutande mellan platser i den andra avtalsslutande staten; h) medborgare �syftar: 1) en fysisk person som �r medbor- gare i en avtalsslutande stat, 2) juridisk person, handelsbolag och annan sammanslutning som bildats enligt den lagstiftning som g�ller i en avtalsslutande stat; i) beh�rig myndighet �syftar: 1) i Namibia, the Permanent Sec- retary i finansdepartementet som �r den h�gste verkst�llande och administrative chefen betr�f- fande namibisk skattelagstiftning eller hans eller hennes befull- m�ktigade ombud; 2) i Sverige, finansministern, hans eller hennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal. 2. D� en avtalsslutande stat till�mpar avtalet anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avta- let ha den betydelse som uttrycket har enligt den statens lagstiftning i fr�ga om s�dana skat- ter p� vilka avtalet till�mpas. Artikel 4 Hemvist 1. a) Vid till�mpningen av detta avtal �syf- tar uttrycket person med hemvist i en avtalsslutande stat person som enligt lagstiftningen i denna stat �r skattskyl- dig d�r p� grund av domicil, bos�tt- ning, plats f�r f�retagsledning eller annan liknande omst�ndighet. Ut- trycket inbegriper emellertid inte per- </div> <div id="page6-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 son som �r skattskyldig i denna stat endast f�r inkomst fr�n k�lla i denna stat. Dock skall, s�vitt avser Namibia, uttrycket person med hemvist i en avtalsslutande stat inbegripa varje person som anses bosatt i Namibia en- ligt den namibiska inkomstskattela- gen. b) Betr�ffande handelsbolag och d�ds- bon, inbegriper detta uttryck s�dant subjekt endast i den m�n skattskyldig- het f�r inkomsten f�religger i denna stat p� samma s�tt som f�r inkomst som f�rv�rvas av person med hemvist d�r, antingen hos handelsbolaget eller d�dsboet eller hos dess del�gare. 2. D� p� grund av best�mmelserna i punkt 1 fysisk person har hemvist i b�da avtalsslutande staterna, best�ms hans eller hennes hemvist p� f�ljande s�tt: a) Han eller hon anses ha hemvist i den stat d�r han eller hon har en bostad som stadigvarande st�r till hans eller hennes f�rfogande. Om han eller hon har en s�dan bostad i b�da staterna, anses han eller hon ha hemvist i den stat med vilken hans eller hennes per- sonliga och ekonomiska f�rbindelser �r starkast (centrum f�r levnadsintres- sena); b) om det inte kan avg�ras i vilken stat han eller hon har centrum f�r sina lev- nadsintressen eller om han eller hon inte i n�gondera staten har en bostad som stadigvarande st�r till hans eller hennes f�rfogande, anses han eller hon ha hemvist i den stat d�r han eller hon stadigvarande vistas; c) om han eller hon stadigvarande vistas i b�da staterna eller om han eller hon inte vistas stadigvarande i n�gon av dem, anses han eller hon ha hemvist i den stat d�r han eller hon �r medbor- gare; 3597 who is liable to tax in that State in re- spect only of income from sources in that State. However, in the case of Na- mibia, the term resident of a Cont- racting State includes any person who is resident in Namibia according to the Namibian Income Tax Act. (b) In the case of a partnership or estate this term applies only to the extent that the income derived by such part- nership or estate is subject to tax in that State as the income of a resident, either in its hands or in the hands of its partners. (2) Where by reason of the provisions of para- graph (1) an individual is a resident of both Contracting States, then his or her status shall be determined as follows: (a) he or she shall be deemed to be a resi- dent of the State in which he or she has a permanent home available to him or her; if he or she has a permanent home available to him or her in both States, he or she shall be deemed to be a resident of the State with which his or her personal and economic rela- tions are closer (centre of vital inte- rests); (b) if the State in which he or she has his or her centre of vital interests cannot be determined, or if he or she has not a permanent home available to him or her in either State, he or she shall be deemed to be a resident of the State in which he or she has an habitual abode; (c) if he or she has an habitual abode in both States or in neither of them, he or she shall be deemed to be a resident of the State of which he or she is a na- tional; </div> <div id="page7-div" style="position:relative;width:648px;height:907px;"> <img width="648" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 (d) if he or she is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual ag- reement. (3) Where by reason of the provisions of para- graph (1) a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of effective management is situated. 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; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natu- ral resources; (g) an installation or structure used for the exploration of natural resources, provided that the installation or struc- ture continues for a period of not less than six months; (h) a farm or a plantation; and (i) a warehouse, where storage facilities are provided to parties other than the enterprise. 3598 d) om han eller hon �r medborgare i b�da staterna eller om han eller hon inte �r medborgare i n�gon av dem, avg�r de beh�riga myndigheterna i de avtalsslutande staterna fr�gan genom �msesidig �verenskommelse. 3. D� p� grund av best�mmelserna i punkt 1 annan person �n fysisk person har hemvist i b�da avtalsslutande staterna, anses personen i fr�ga ha hemvist i den stat d�r den har sin verkliga ledning. 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, f) gruva, olje- eller gask�lla, stenbrott eller annan plats f�r utvinning av na- turtillg�ngar, g) installation eller konstruktion som an- v�nds f�r utforskning av naturtill- g�ngar under f�ruts�ttning att instal- lationen eller konstruktionen varar under en period inte understigande sex m�nader, h) lantbruk eller plantage, och i) lagerbyggnad, om lagerutrymme till- handah�lls andra �n f�retaget. </div> <div id="page8-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> (3) The term permanent establishment like- wise encompasses a building site, a construc- tion, assembly or installation project or super- visory activities in connection therewith, but only where such site, project or activities con- tinue for a period of more than six months. (4) Notwithstanding the preceding provisions of this Artide, the term permanent establish- ment shall be deemed not to include: (a) the use of facilities solely for the pur- pose of storage or display of goods or merchandise belonging to the enter- prise; (b) the maintenance of a stock of goods or merchandise belonging to the enter- prise solely for the purpose of storage or display; (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; (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 3599 SFS 1993:1398 3. Uttrycket fast driftst�lle omfattar �ven plats f�r byggnads-, anl�ggnings-, monterings- och installationsverksamhet eller d�rmed sam- manh�ngande �vervakande verksamhet, men endast om verksamheten p�g�r under en tid- rymd som �verstiger sex m�nader. 4. Utan hinder av f�reg�ende best�mmelser i denna artikel anses uttrycket fast driftst�lle inte innefatta: a) anv�ndningen av anordningar uteslu- tande f�r lagring eller utst�llning av f�retaget tillh�riga varor, b) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r lagring eller utst�llning, c) innehavet av ett f�retaget tillh�rigt varulager uteslutande f�r bearbetning eller f�r�dling genom annat f�retags f�rsorg, 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 stadigvarande plats f�r aff�rsverksamhet uteslutande f�r att kombinera verksamheter som anges i punkterna a) - e), under f�ruts�ttning att hela den verksamhet som bedrivs fr�n den stadigvarande platsen f�r af- f�rsverksamhet p� grund av denna kombination �r av f�rberedande eller bitr�dande art. 5. Om en person (som inte �r s�dan obe- roende representant p� vilken punkt 6 till�m- </div> <div id="page9-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 an agent of an independent status to whom pa- ragraph (6) applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be dee- med to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person (a) has and habitually exercises in that State an authority to conclude cont- racts in the name of the enterprise; (b) has no such authority but nevertheless maintains habitually in the first-men- tioned Contracting State a stock of goods or merchandise from which he or she regularly delivers goods or merchandise on behalf of the enter- prise, unless the activities of such per- son are limited to those mentioned in paragraph (4) which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that para- graph. (6) An enterprise of a Contracting State shall not be deemed to have a permanent establish- ment in the other Contracting State merely be- cause it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, pro- vided that such persons are acting in the ordi- nary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he or she 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 resi- dent of a Contracting State controls or is cont- rolled by a company which is a resident of the other Contracting State, or which carries on 3600 pas) �r verksam i en avtalsslutande stat f�r ett f�retag i den andra avtalsslutande staten, an- ses detta f�retag - utan hinder av best�mmel- serna i punkterna 1 och 2 - ha fast driftst�lle i den f�rstn�mnda avtalsslutande staten betr�f- fande varje verksamhet som denna person be- driver f�r f�retaget om a) han eller hon har och i denna stat re- gelm�ssigt anv�nder fullmakt att sluta avtal i f�retagets namn; b) han eller hon inte har s�dan fullmakt men �nd� regelm�ssigt i den f�rst- n�mnda avtalsslutande staten innehar varulager fr�n vilket han eller hon f�r f�retagets r�kning regelbundet leve- rerar varor, s�vida inte verksamheten �r begr�nsad till s�dan som anges i punkt 4 och som - om den bedrevs fr�n en stadigvarande plats f�r aff�rs- verksamhet - inte skulle g�ra denna stadigvarande plats f�r aff�rsverksam- het till fast driftst�lle enligt best�m- melserna i n�mnda punkt. 6. F�retag i en avtalsslutande stat anses inte ha fast driftst�lle i den andra avtalsslutande staten endast p� den grund att f�retaget bedri- ver aff�rsverksamhet i denna stat genom f�r- medling av m�klare, kommission�r eller an- nan oberoende representant, under f�ruts�tt- ning att s�dan person d�rvid bedriver sin sed- vanliga aff�rsverksamhet. N�r s�dan represen- tant bedriver sin verksamhet uteslutande eller n�stan uteslutande f�r f�retaget i fr�ga, anses han eller hon emellertid inte s�som s�dan obe- roende 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 </div> <div id="page10-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> business in that other State (whether through a permanent establishment or otherwise) shall not of itself constitute either company a per- manent establishment of the other. 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 property1' 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, usufruct of immovable property and rights to variable or fixed pay- ments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. (3) The provisions of paragraph (1) shall ap- ply to income derived from the direct use, let- ting, or use in any other form of immovable property. (4) The provisions of paragraphs (1) and (3) shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services. (5) Where the ownership of shares or other rights in a company or legal person entitles the owner to the enjoyment of immovable pro- perty situated in a Contracting State and held 3601 SFS 1993:1398 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 (inbegripet inkomst av lantbruk eller skogs- bruk) bel�gen i den andra avtalsslutande sta- ten, 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, nyttjander�tt till fast egendom samt r�tt till f�r�nderliga el- ler fasta ers�ttningar f�r nyttjandet av eller r�tten att nyttja mineralf�rekomst, k�lla eller annan naturtillg�ng. Skepp, b�tar och luftfar- tyg anses inte vara fast egendom. 3. Best�mmelserna i punkt 1 till�mpas p� in- komst som f�rv�rvas genom omedelbart bru- kande, genom uthyrning eller annan anv�nd- ning av fast egendom. 4. 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. 5. Om innehav av aktier eller andra r�ttighe- ter i ett bolag eller juridisk person ber�ttigar innehavaren att nyttja bolaget, eller den juri- diska personen, tillh�rig fast egendom bel�gen </div> <div id="page11-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3602 SFS 1993:1398 by that company or legal person, income deri- ved by the owner from the direct use, letting or use in any other form of his or her right of enjoyment may be taxed in that State. The provisions of this paragraph shall apply not- withstanding the provisions of Articles 7 and 14. 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 other Contracting State through a permanent establishment situated therein. If the enter- prise carries on business as aforesaid, the pro- fits of the enterprise may be taxed in the other State but only so much of them as is attribu- table to that permanent establishment. (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 the determination of the profits of a permanent establishment, there shall be all- owed as deductions expenses which are incur- red for the purposes of the business of the per- manent establishment, including executive and general administrative expenses so incur- red, whether in the State in which the perma- nent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise i en avtalsslutande stat, f�r inkomst som inne- havaren f�rv�rvar genom omedelbart bru- kande, genom uthyrning eller annan anv�nd- ning av s�dan nyttjander�tt beskattas i denna stat. Best�mmelserna i denna punkt skall till- l�mpas utan hinder av best�mmelserna i artik- larna 7 och 14. 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 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 best�mmelserna i punkt 3 f�ranleder annat, i vardera avtalsslutande staten till det fasta driftst�llet den inkomst som det kan antas att driftst�llet skulle ha f�rv�rvat, om det varit ett frist�ende f�retag, som bedrivit verksamhet av samma eller liknande slag under samma eller liknande villkor och sj�lvst�ndigt avslutat aff�- rer med det f�retag till vilket driftst�llet h�r. 3. Vid best�mmandet av fast driftst�lles in- komst medges avdrag f�r utgifter som upp- kommit f�r det fasta driftst�llet, h�runder in- begripna utgifter f�r f�retagets ledning och all- m�nna f�rvaltning, oavsett om utgifterna upp- kommit i den stat d�r det fasta driftst�llet �r bel�get eller annorst�des. Avdrag medges emellertid inte f�r belopp som det fasta drift- st�llet kan ha betalat till f�retagets huvudkon- tor eller annat f�retaget tillh�rigt kontor (om </div> <div id="page12-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 than towards reimbursement of actual expen- ses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other simi- lar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for manage- ment, or, except in the case of a banking enter- prise, by way of interest on moneys lent to the permanent establishment. Likewise, no ac- count shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards re- imbursement of actual expenses), by the per- manent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services per- formed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enter- prise or any of its other offices. (4) 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. (5) For the purposes of the preceding para- graphs, the profits to be attributed to the per- manent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. (6) Where profits include items of income which are dealt with separately in other Artic- les of this Convention, then the provisions of those Artides shall not be affected by the pro- visions of this Artide. 3603 inte beloppen utg�r ers�ttning f�r faktiska ut- gifter) i form av royalty, avgift eller annan lik- nande betalning f�r nyttjandet av patent eller annan r�ttighet, eller i form av ers�ttning f�r s�rskilda tj�nster eller f�r f�retagsledning el- ler - utom i fr�ga om bankf�retag - i form av r�nta p� kapital utl�nat till det fasta driftst�l- let. P� samma s�tt skall vid best�mmandet av fast driftst�lles inkomst inte beaktas belopp som det fasta driftst�llet debiterat f�retagets huvudkontor eller annat f�retaget tillh�rigt kontor (om inte beloppen utg�r ers�ttning f�r faktiska utgifter) i form av royalty, avgift eller annan liknande betalning f�r nyttjandet av pa- tent eller annan r�ttighet, eller i form av er- s�ttning f�r s�rskilda tj�nster eller f�retagsled- ning eller - utom i fr�ga om bankf�retag - i form av r�nta p� kapital utl�nat till f�retagets huvudkontor eller annat f�retaget tillh�rigt kontor. 4. 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. 5. 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. 6. 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. </div> <div id="page13-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3604 SFS 1993:1398 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) With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of paragraph (1) shall apply only to such part of the profits as corresponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scandinavian Airlines Sy- stem (SAS). (3) The provisions of paragraph (1) shall also apply to profits from the participation in a pool, a joint business or an international ope- rating agency. 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 (b) the same persons participate directly or indirectly in the management, cont- rol 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 Artikel 8 Sj�fart och luftfart 1. Inkomst som f�rv�rvas av f�retag i en av- talsslutande stat genom anv�ndningen av skepp eller luftfartyg i internationell trafik be- skattas endast i denna stat. 2. Best�mmelserna i punkt 1 till�mpas betr�f- fande inkomst som f�rv�rvas av luftfartskon- sortiet Scandinavian Airlines System (SAS) endast i fr�ga om den del av inkomsten som motsvarar den andel i konsortiet som innehas av AB Aerotransport (ABA), den svenske del�garen i Scandinavian Airlines System (SAS). 3. Best�mmelserna i punkt 1 till�mpas �ven p� inkomst som f�rv�rvas genom deltagande i en pool, ett gemensamt f�retag eller en inter- nationell driftsorganisation. 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 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- </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"/> 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 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 the tax charged therein on those profits. In determi- ning such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other. Article 10 Dividends (1) Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. (2) However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the divi- dends the tax so charged shall not exceed: (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 10 per cent of the share capital of the com- pany paying the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. 3605 SFS 1993:1398 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 i inkomsten f�r ett f�retag i denna stat inr�knar - och i �verensst�mmelse d�rmed beskattar - in- komst, f�r vilken ett f�retag i den andra avtals- slutande staten beskattats i denna andra stat, samt den s�lunda inr�knade inkomsten �r s�- dan som skulle ha tillkommit f�retaget i den f�rstn�mnda staten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�retag, skall denna andra stat genomf�ra ve- derb�rlig justering av det skattebelopp som p�f�rts f�r inkomsten d�r. Vid s�dan justering iakttas �vriga best�mmelser i detta avtal och de beh�riga myndigheterna i de avtalsslutande staterna �verl�gger vid behov med varandra. 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 10 procent av det utdelande bo- lagets aktiekapital, b) 15 procent av utdelningens bruttobe- lopp i �vriga fall. </div> <div id="page15-div" style="position:relative;width:652px;height:909px;"> <img width="652" height="909" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 Notwithstanding the provisions of sub-para- graphs (a) and (b) such dividends shall be taxable only in the Contracting State of which the beneficial owner is a resident if the benefi- cial owner is a company (other than a partner- ship) which holds directly more than 50 per cent of the share capital of the company paying the dividends and more than 50 per cent of the share capital of the company, which is the be- neficial owner of the dividends, is held by resi- dents of that Contracting State. This paragraph shall not affect 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 Ar- tide means income from shares, mining sha- res, founders shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as in- come from shares by the laws of the State of which the company making the distribution is a resident. (4) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contrac- ting State of which the company paying the di- vidends 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 Artide 7 or Artide 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 3606 S�dan utdelning skall - utan hinder av best�m- melserna i a) och b) ovan - beskattas endast i den avtalsslutande stat d�r den som har r�tt till utdelningen har hemvist om denne �r ett bolag (med undantag f�r handelsbolag) som innehar direkt mer �n 50 procent av det utbetalande bolagets aktiekapital och om mer �n 50 pro- cent av aktiekapitalet i bolaget som har r�tt till utdelningen innehas av personer med hemvist i denna avtalsslutande stat. Denna punkt ber�r inte bolagets beskattning f�r vinst av vilken utdelningen betalats. 3. Med uttrycket utdelning f�rst�s i denna artikel inkomst av aktier, gruvaktier, stiftaran- delar eller andra r�ttigheter, som inte �r ford- ringar, med r�tt till andel i vinst, samt inkomst av andra andelar i bolag som enligt lagstift- ningen i den stat d�r det utdelande bolaget har hemvist vid beskattningen behandlas p� samma s�tt som inkomst av aktier. 4. Best�mmelserna i punkterna 1 och 2 till�m- pas inte, om den som har r�tt till utdelningen har hemvist i en avtalsslutande stat och bedri- ver r�relse i den andra avtalsslutande staten, d�r bolaget som betalar utdelningen har hem- vist, 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 an- ordning, samt den andel p� grund av vilken ut- delningen betalas �ger verkligt samband med det fasta driftst�llet eller den stadigvarande anordningen. I s�dant fall till�mpas best�m- melserna i artikel 7 respektive artikel 14. 5. Om bolag med hemvist i en avtalsslutande stat f�rv�rvar inkomst fr�n den andra avtals- slutande staten, f�r denna andra stat inte be- skatta utdelning som bolaget betalar, utom i </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"/> 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. (6) If in any Convention for the avoidance of double taxation concluded by Namibia with a third State, being a member of the Organisa- tion for Economic Co-operation and Develop- ment, (OECD), at the time of the signature of this Convention, Namibia after that time would agree to exempt dividends arising in Namibia from Namibian tax on dividends on more favourable conditions or to limit the ra- tes of tax or holding provided in paragraph (2), such exemption or lower rate or holding shall automatically apply as if it had been specified in paragraph (2). Article 11 Interest (1) lnterest 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. (3) Notwithstanding the provisions of para- graph (2) interest, mentioned in paragraph 3607 SFS 1993:1398 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 p� bolagets icke utdelade vinst ta ut en skatt som utg�r p� 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. 6. Om Namibia efter tidpunkten f�r under- tecknandet av detta avtal ing�r ett avtal f�r undvikande av dubbelbeskattning med en tredje stat, som �r medlem i Organisationen f�r ekonomiskt samarbete och utveckling, (OECD), vid denna tidpunkt, och i detta avtal �verenskommer att undanta utdelning som h�rr�r fr�n Namibia fr�n namibisk skatt p� ut- delning p� mer gynnsamma villkor eller att be- gr�nsa skattesatsen eller det krav p� visst inne- hav som anges i punkt 2, till�mpas s�dana vill- kor eller l�gre skattesats eller innehav som om det hade f�reskrivits i punkt 2. 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. 3. Utan hinder av best�mmelserna i punkt 2 skall r�nta som anges i punkt 1 beskattas en- </div> <div id="page17-div" style="position:relative;width:649px;height:907px;"> <img width="649" height="907" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 (1), shall be taxable only in the Contracting State where the recipient of the interest is resi- dent if - (a) the recipient thereof is the govern- ment of a Contracting State, the Cen- tral Bank of a Contracting State or a local authority thereof or in the case of Namibia its regional authorities, or (b) the interest is paid in respect of a loan granted or guaranteed by a financial institution of a public character with the objective of promoting exports and development, if the credit granted or guaranteed contains an element of subsidy, or (c) the interest is paid with respect to in- debtedness arising on the sale on cre- dit, by an enterprise, of any merchan- dise or industrial, commercial or scientific equipment, or for services provided, to an enterprise of the other Contracting State, except where the sale, services provided or indebted- ness is between related persons, or (d) the recipient of the interest is a bank. (4) The terminterest as used in this Artide means income from debt-claims of every kind, whether or not secured by mortgage and whet- her or not carrying a right to participate in the debtors profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the pur- pose of this Artide. (5) The provisions of paragraphs (1), (2) and (3) shall not apply if the beneficial owner of 3608 dast i den avtalsslutande stat d�r mottagaren till r�ntan har hemvist om a) r�ntan betalas till regeringen i en av- talsslutande stat, till centralbanken i en avtalsslutande stat eller till en lokal myndighet i denna stat eller betr�f- fande Namibia en regional myndig- het, eller b) r�ntan betalas p� grund av l�n som be- viljas eller garanteras av en finansiell institution av offentligr�ttslig natur med syfte att fr�mja export och ut- veckling under f�ruts�ttning att den beviljade eller garanterade krediten inneh�ller ett element av subvention, eller c) r�ntan betalas av ett f�retag i den andra avtalsslutande staten med an- ledning av kreditf�rs�ljning av varor eller industriell, kommersiell eller ve- tenskaplig utrustning, eller tillhanda- h�llande av tj�nster p� kredit, utom i fall d� f�rs�ljningen eller tillhandah�l- landet sker eller fordran uppkommer mellan n�rst�ende personer, eller d) r�ntan betalas till en bank. 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 och antingen den medf�r r�tt till andel i g�lden�rens vinst eller inte. Uttrycket �syftar s�rskilt inkomst av v�rdepapper, som utf�rdats av staten, och inkomst av obligatio- ner eller debentures, d�ri inbegripna agiobe- lopp och vinster som h�nf�r sig till s�dana v�r- depapper, obligationer eller debentures. Straffavgift p� grund av sen betalning anses inte som r�nta vid till�mpningen av denna arti- kel. 5. Best�mmelserna i punkterna 1, 2 och 3 till- l�mpas inte, om den som har r�tt till r�ntan har </div> <div id="page18-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 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 den staten sj�lv, lokal myndighet, eller betr�ffande Namibia en re- gional myndighet, eller person med hemvist i denna stat. Om emellertid den person som be- talar r�ntan, antingen han eller hon har hem- vist i en avtalsslutande stat eller inte, i en av- talsslutande stat har fast driftst�lle eller stadig- varande anordning i samband med vilken den skuld uppkommit p� vilken r�ntan betalas, och r�ntan belastar det fasta driftst�llet eller den stadigvarande anordningen, anses r�ntan h�rr�ra fr�n den stat d�r det fasta driftst�llet eller den stadigvarande 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. 8. Om Namibia efter tidpunkten f�r under- tecknandet av detta avtal ing�r ett avtal f�r 3609 the interest, being a resident of a Contracting State, carries on business in the other Contrac- ting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal 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 Cont- racting State when the payer is that State itself, a local authority, or in the case of Namibia a regional authority, or a resident of that State. Where, however, the person paying the inte- rest, whether he or she is a resident of a Cont- racting 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 Article 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. (8) If in any Convention for the avoidance of double taxation concluded by Namibia with a </div> <div id="page19-div" style="position:relative;width:648px;height:906px;"> <img width="648" height="906" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 third State, being a member of the Organisa- tion for Economic Co-operation and Develop- ment, (OECD), at the time of the signature of this Convention, Namibia after that time would agree to exempt interest arising in Na- mibia from Namibian tax on interest on more favourable conditions or to limit the rate of tax provided in paragraph (2), such exemption or lower rate shall automatically apply as if it had been specified in paragraph (2). 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 15 per cent of the gross amount of the royalties. Notwithstanding the preceding sentence, if the royalties are paid with respect to any patent, secret formula or process, or for information concerning industrial or scientific experience, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties. (3) The term royalties as used in this Article means payments of any kind received as a con- sideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of or the right to use industrial, commercial or scientific equipment involving a transfer of 3610 undvikande av dubbelbeskattning med en tredje stat, som �r medlem i Organisationen f�r ekonomiskt samarbete och utveckling, (OECD), vid denna tidpunkt, och i avtalet �verenskommer att undanta r�nta som h�rr�r fr�n Namibia fr�n namibisk skatt p� r�nta p� mer gynnsamma villkor eller att begr�nsa skat- tesatsen som anges i punkt 2, till�mpas s�dana villkor eller l�gre skattesats som om det hade f�reskrivits i punkt 2. 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 15 procent av royaltyns bruttobe- lopp. Om royaltyn betalas p� grund av patent, hemligt recept eller hemlig tillverkningsmetod eller f�r upplysning om erfarenhetsr�n av in- dustriell eller vetenskaplig natur, f�r skatten, utan hinder av f�reg�ende mening, inte �ver- stiga 5 procent av royaltyns bruttobelopp. 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- </div> <div id="page20-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> know-how or for information concerning in- dustrial, commercial or scientific experience. (4) The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contrac- ting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal 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- tide 7 or Artide 14, as the case may be, shall apply. (5) Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority, or in the case of Nami- bia a regional authority, or a resident of that State. Where, however, the person paying the royalties, whether he or she is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royal- ties are borne by such permanent establish- ment or fixed base, then such royalties shall be deemed to arise in the State in which the per- manent 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 3611 SFS 1993:1398 siell eller vetenskaplig utrustning som innefat- tar �verf�ring av tekniskt kunnande eller f�r upplysning om erfarenhetsr�n av industriell, kommersiell 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 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 staten sj�lv, lokal myndighet, eller betr�ffande Namibia regional myndighet, eller person med hemvist i denna stat. Om emellertid den person som betalar royaltyn, antingen han eller hon har hemvist i en avtalsslutande stat eller inte, i en avtalsslu- tande stat har fast driftst�lle eller stadigva- rande anordning i samband varmed skyldighe- ten att betala royaltyn uppkommit, och royal- tyn belastar det fasta driftst�llet eller den sta- digvarande anordningen, anses royaltyn h�r- r�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 </div> <div id="page21-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3612 SFS 1993:1398 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 Namibia with a third State, being a member of the Organisa- tion for Economic Co-operation and Develop- ment, (OECD), at the time of the signature of this Convention, Namibia after that time would agree to exempt royalties arising in Na- mibia from Namibian tax on royalties or to li- mit the rates of tax provided in paragraph (2), such exemption or lower rate shall automati- cally apply as if it had been specified in para- graph (2). Article 13 Capital gains (1) Gains derived by a resident of a Contrac- ting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State, or from the alienation of shares in a company the assets of which consist principally 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 oth- er State. 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 Namibia efter tidpunkten f�r under- tecknandet av detta avtal ing�r ett avtal f�r undvikande av dubbelbeskattning med en tredje stat, som �r medlem i Organisationen f�r ekonomiskt samarbete och utveckling, (OECD), vid denna tidpunkt, och i avtalet �verenskommer att undanta royalty som h�r- r�r fr�n Namibia fr�n namibisk skatt p� royalty eller att begr�nsa skattesatsen som an- ges i punkt 2, till�mpas s�dant undantagande eller l�gre skattesats som om det hade f�re- skrivits i punkt 2. Artikel 13 Realisationsvinst 1. Vinst, som person med hemvist i en avtals- slutande stat f�rv�rvar p� grund av �verl�telse av s�dan fast egendom som avses i artikel 6 och som �r bel�gen i den andra avtalsslutande sta- ten, eller p� grund av �verl�telse av andelar i ett bolag vars tillg�ngar huvudsakligen best�r av s�dana tillg�ngar, f�r beskattas i denna andra stat. 2. Vinst p� grund av �verl�telse av l�s egen- dom, som utg�r del av r�relsetillg�ngarna i fast driftst�lle, vilket ett f�retag i en 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. </div> <div id="page22-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 3. a) Vinst som person med hemvist i en av- talsslutande stat f�rv�rvar p� grund av �verl�telse av skepp eller luftfartyg som anv�nds i internationell trafik el- ler av l�s egendom som �r h�nf�rlig till anv�ndningen av s�dana skepp el- ler luftfartyg, beskattas endast i denna stat. b) Best�mmelserna i denna punkt till�m- pas betr�ffande vinst som f�rv�rvas av det svenska, danska och norska luft- fartskonsortiet Scandinavian Airlines System (SAS) men endast i fr�ga om den del av vinsten som motsvarar den andel i konsortiet vilken innehas av AB Aerotransport (AB A), den svenske del�garen i Scandinavian Air- lines System (SAS). 4. Vinst p� grund av �verl�telse av annan egendom �n s�dan som avses i punkterna 1-3 beskattas endast i den avtalsslutande stat d�r �verl�taren har hemvist. 5. Vinst p� grund av avyttring av andelar eller andra r�ttigheter i ett bolag med hemvist i en av de avtalsslutande staterna som f�rv�rvas av en fysisk person som har haft hemvist i denna stat och f�tt hemvist i den andra avtalsslutande staten f�r - utan hinder av best�mmelserna i punkt 4 - beskattas i den f�rstn�mnda avtals- slutande staten om avyttringen av andelarna eller r�ttigheterna intr�ffar vid n�got tillf�lle under de fem �r som f�ljer n�rmast efter det att 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- (3) (a) Gains derived by a resident of a Cont- racting State from the alienation of ships or aircraft operaated in interna- tional traffic or movable property per- taining to the operation of such ships or aircraft, shall be taxable only in that State. (b) With respect to gains derived by the Swedish, Danish and Norwegian air transport consortium Scandinavian Airlines System (SAS), the provisions of this paragraph shall apply only to such portion of the gains as corre- sponds to the participation held in that consortium by AB Aerotransport (ABA), the Swedish partner of Scan- dinavian Airlines System (SAS). (4) Gains from the alienation of any property other than that referred to in paragraphs (1), (2) and (3), shall be taxable only in the Cont- racting State of which the alienator is a resi- dent. (5) Notwithstanding the provisions of para- graph (4), gains from the alienation of shares or other corporate rights of a company which is a resident of one of the Contracting States derived by an individual who has been a resi- dent of that State and who has become a resi- dent of the other Contracting State, may be taxed in the first-mentioned State if the aliena- tion of the shares or other corporate rights oc- cur at any time during the five years next follo- wing the date on which the individual has cea- sed 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 3613 </div> <div id="page23-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3614 SFS 1993:1398 professional services or other activities of an independent character shall be taxable only in that State. Such income may also be taxed in the other Contracting State if: (a) the individual has a fixed base regu- larly available to him or her in that other State for the purpose of perfor- ming his or her activities, but only so much thereof as is attributable to that fixed base, or (b) the individual is present in that other State for a period or periods excee- ding in the aggregate 183 days within any period of 12 months, but only so much thereof as is attributable to ser- vices performed in that State. (2) The term professional services includes especially independent scientific, literary, ar- tistic, educational or teaching activities as well as the independent activities of 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- �va fritt yrke eller annan sj�lvst�ndig verk- samhet, beskattas endast i denna stat. S�dan inkomst f�r ocks� beskattas i den andra avtals- slutande staten om a) den fysiska personen i denna andra avtalsslutande stat har en stadigva- rande anordning som regelm�ssigt st�r till hans eller hennes f�rfogande f�r att ut�va verksamheten, men en- dast s� stor del av den som �r h�nf�rlig till denna stadigvarande anordning, eller b) den fysiska personen vistas i den andra avtalsslutande staten under tid- rymd eller tidrymder som sammanlagt �verstiger 183 dagar under en tolvm�- nadersperiod, men endast s� stor del av den som �r h�nf�rlig till ut�vandet av verksamhet i denna stat. 2. Uttrycket fritt yrke inbegriper s�rskilt sj�lvst�ndig vetenskaplig, litter�r och konst- n�rlig verksamhet, uppfostrings- och undervis- ningsverksamhet samt s�dan sj�lvst�ndig verksamhet som l�kare, advokat, ingenj�r, ar- kitekt, tandl�kare och revisor ut�var. 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 </div> <div id="page24-div" style="position:relative;width:643px;height:903px;"> <img width="643" height="903" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3615 SFS 1993:1398 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, och b) ers�ttningen betalas av arbetsgivare som inte har hemvist i den andra sta- ten eller p� dennes v�gnar, samt 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 ett f�retag i en avtalsslutande stat, beskattas i denna stat. Om person med hemvist i Sverige uppb�r inkomst av arbete, vilket utf�rs ombord p� ett luftfar- tyg som anv�nds i internationell trafik av luft- fartskonsortiet Scandinavian Airlines System (SAS), beskattas inkomsten endast i Sverige. 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 i bolag med hemvist i den andra avtalsslutande staten, f�r beskattas i denna andra stat. Artikel 17 Artister och idrottsut�vare 1. Utan hinder av best�mmelserna i artiklarna 14 och 15 f�r inkomst, som person med hem- 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 wit- hin any period of 12 months; 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 (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 an enterprise of a Contracting State may be taxed in that State. Where a resident of Swe- den derives remuneration in respect of an em- ployment exercised aboard an aircraft opera- ted in international traffic by the air transport consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. Article 16 Directors fees Directors fees and other similar payments de- rived by a resident of a Contracting State in his or her capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State. Article 17 Entertainers and sportspersons (1) Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a </div> <div id="page25-div" style="position:relative;width:641px;height:902px;"> <img width="641" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3616 SFS 1993:1398 Contracting State as an entertainer, such as a theatre, motion picture, radio or television ar- tiste, or a musician, or as a sportsperson, from his or her personal activities as such exercised in the other Contracting State, may be taxed in that other State. (2) Where income in respect of personal acti- vities exercised by an entertainer or a sports- person in his or her capacity as such accrues not to the entertainer or sportsperson him- or herself but to another person, that income may, notwithstanding the provisions of Artic- les 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised. (3) Notwithstanding the provisions of para- graphs (1) and (2) income derived by an enter- tainer or sportsperson from his or her personal activities as such shall be exempt from tax in the Contracting State in which these activities are exercised if the activities are exercised wit- hin the framework of a visit which is substan- tially supported by the other Contracting State, a local authority, or in the case of Nami- bia a regional authority, or a public institution thereof. Article 18 Pensions, annuities and similar payments (1) Subject to the provisions of paragraph (2) of Article 19, pensions and other similar remu- ' neration, disbursements under the Social Se- curity legislation and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned Contracting State. If the pen- sion or annuity or a part thereof, has been fi- nanced through deductions from taxable in- come in Namibia, such pension, annuity or part shall, however, be taxable only in Nami- bia. 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 idrottsut- �vare, beskattas i denna andra stat. 2. I fall d� inkomst genom personlig verksam- het, som artist eller idrottsut�vare bedriver i denna egenskap, inte tillfaller artisten eller idrottsut�varen sj�lv utan annan person, f�r denna inkomst, utan hinder av best�mmel- serna i artiklarna 7, 14 och 15, beskattas i den avtalsslutande stat d�r artisten eller idrottsut- �varen bedriver verksamheten. 3. Utan hinder av best�mmelserna i punk- terna 1 och 2 skall inkomst, som artist eller idrottsut�vare i denna egenskap f�rv�rvar ge- nom sin personliga verksamhet, undantas fr�n skatt i den avtalsslutande stat d�r verksamhe- ten ut�vas om detta sker inom ramen f�r ett bes�k som till v�sentlig del finansieras av den andra avtalsslutande staten, lokal myndighet, eller betr�ffande Namibia regional myndighet, eller annan offentligr�ttslig institution i denna andra stat. Artikel 18 Pension, livr�nta och liknande ers�ttning 1. Om inte best�mmelserna i artikel 19 punkt 2 f�ranleder annat f�r pension och annan lik- nande ers�ttning, utbetalning enligt socialf�r- s�kringslagstiftningen och livr�nta, vilka h�r- r�r fr�n en avtalsslutande stat och betalas till person med hemvist i den andra avtalsslutande staten, beskattas i den f�rstn�mnda avtalsslu- tande staten. Om pension eller livr�nta eller del d�rav, har finansierats genom avdrag fr�n beskattningsbar inkomst i Namibia, skall emellertid s�dan pension, livr�nta eller del be- skattas endast i Namibia. </div> <div id="page26-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> 114-SFS 1993 3617 SFS 1993:1398 2. Med uttrycket livr�nta f�rst�s ett fast- st�llt belopp, som utbetalas periodiskt p� fast- st�llda tider under en persons livstid eller un- der angiven eller fastst�llbar tidsperiod och som utg�r p� grund av f�rpliktelse att verk- st�lla dessa utbetalningar som ers�ttning f�r d�remot fullt svarande vederlag i penningar el- ler penningars v�rde. Artikel 19 Offentlig tj�nst 1. a) Ers�ttning (med undantag f�r pen- sion), som betalas av en avtalsslu- tande stat eller dess lokala myndighe- ter eller betr�ffande Namibia en re- gional myndighet till fysisk person p� grund av arbete som utf�rs i denna stats eller dess myndigheters tj�nst, beskattas endast i denna stat. b) S�dan ers�ttning beskattas emellertid endast i den andra avtalsslutande sta- ten, om arbetet utf�rs i denna andra stat och personen i fr�ga har hemvist i denna stat och 1) �r medborgare i denna stat, eller 2) inte fick hemvist i denna stat ute- slutande f�r att utf�ra arbetet. 2. a) Pension, som betalas av, eller fr�n fonder inr�ttade av, en avtalsslutande stat eller dess lokala myndigheter eller betr�ffande Namibia en regional myn- dighet till fysisk person p� grund av arbete som utf�rts i denna stats eller dess myndigheters tj�nst, beskattas endast i denna stat. b) S�dan pension beskattas emellertid endast i den andra avtalsslutande sta- ten om personen i fr�ga har hemvist och �r medborgare i denna stat. (2) The term annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the pay- ments in return for adequate and full conside- ration in money or money's worth. Article 19 Government service (l)(a) Remuneration, other than a pension, paid by a Contracting State or a local authority thereof or in the case of Na- mibia a regional authority to an indivi- dual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that State who: (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) (a) Any pension paid by, or out of funds created by, a Contracting State or a lo- cal authority thereof or in the case of Namibia a regional authority to an in- dividual in respect of services rende- red to that State or subdivision or aut- hority shall be taxable only in that State, (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State. </div> <div id="page27-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3618 SFS 1993:1398 (3) The provisions of Articles 15, 16 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a local authority thereof or in the case of Na- mibia a regional authority. Article 20 Students (1) Payments which a student or business app- rentice 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 or her education or training receives for the purpose of his or her maintenance, education or training shall not be taxed in that State, pro- vided that such payments arise from sources outside that State. (2) In respect of grants or scholarships not co- vered by paragraph (1), a student or business apprentice referred to in paragraph (1) shall be entitled to the same exemptions, reliefs or reductions in respect of taxes available to resi- dents of the Contracting State he or she is visi- ting. This paragraph shall only apply if the stu- dent or apprentice stays for more than six months in that State. Article 21 Managements, consultancy and technical fees (1) Technical fees arising in a Contracting State which are derived by a resident of the other Contracting State may be taxed in that other State. (2) However, such technical fees may also be taxed in the Contracting State in which they arise, and according to the laws of that State, 3. Best�mmelserna i artiklarna 15, 16 och 18 till�mpas p� ers�ttning och pension som beta- las p� grund av arbete som utf�rts i samband med r�relse som bedrivs av en avtalsslutande stat eller dess lokala myndigheter eller betr�f- fande Namibia en regional myndighet. Artikel 20 Studerande 1. Studerande eller aff�rspraktikant, som har eller omedelbart f�re vistelsen i en avtalsslu- tande stat hade hemvist i den andra avtalsslu- tande staten och som vistas i den f�rstn�mnda staten uteslutande f�r sin undervisning eller utbildning, beskattas inte i denna stat f�r be- lopp som han eller hon erh�ller f�r sitt uppe- h�lle, sin undervisning eller utbildning, under f�ruts�ttning att beloppen h�rr�r fr�n k�lla utanf�r denna stat. 2. S�vitt avser bidrag och stipendier som inte omfattas av best�mmelserna i punkt 1, skall en student eller aff�rspraktikant som avses i n�mnda punkt vara ber�ttigad till samma be- frielse, l�ttnader och f�rm�ner vid beskatt- ningen som g�ller f�r en person med hemvist i den avtalsslutande stat som han eller hon vis- tas i. Denna punkt �r endast till�mplig om stu- denten eller aff�rspraktikanten stannar i mer �n sex m�nader i den staten. Artikel 21 Ers�ttning f�r f�retagsledning, r�dgivning och tekniska tj�nster 1. Ers�ttning f�r tekniska tj�nster, som h�rr�r fr�n en avtalsslutande stat och som f�rv�rvas av person med hemvist i den andra avtalsslu- tande staten, f�r beskattas i denna andra stat. 2. Ers�ttning f�r tekniska tj�nster f�r emeller- tid beskattas �ven i den avtalsslutande stat fr�n vilken den h�rr�r enligt lagstiftningen i </div> <div id="page28-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> but where such technical fees are derived by a resident of the other Contracting State who is subject to tax in that State in respect thereof, the tax charged in the Contracting State in which the technical fees arise shall not exceed 15 per cent of the gross amount of such fees. (3) The term technical fees as used in this Artide means payments of any kind from a person who is resident in one of the Contrac- ting States to any person, other than to an em- ployee of the person making the payments, in consideration of any services of an administra- tive, technical, managerial or consultancy na- ture performed outside that State. (4) The provisions of paragraphs (1) and (2) of this Artide shall not apply if the recipient of the technical fees, being a resident of a Cont- racting State, carries on business in the other Contracting State in which the technical fees arise, through a permanent establishment si- tuated therein, or performs in that other State independent personal services from a fixed base situated therein, and the technical fees are effectively connected with such permanent establishment or fixed base. In such a case, the provisions of Artide 7 or Artide 14, as the case may be, shall apply. (5) Technical fees shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority thereof, or in the.case of Namibia a regional authority, or a resident of that State. Where, however, the person paying the technical fees, whether he or she is a resident of a Contracting State or not, has in a Contracting State a permanent establish- ment or fixed base in connection with which the obligation to pay the technical fees was in- curred, and such technical fees are borne by that permanent establishment or fixed base, then such technical fees shall be deemed to 3619 SFS 1993:1398 denna stat, men om ers�ttningen f�r s�dana tekniska tj�nster f�rv�rvas av en person med hemvist i den andra avtalsslutande staten som �r skattskyldig f�r ers�ttningen i denna stat, f�r skatten i den avtalsslutande stat varifr�n ers�ttningen h�rr�r inte �verstiga 15 procent av ers�ttningens bruttobelopp. 3. Med uttrycket ers�ttning f�r tekniska tj�nster f�rst�s i denna artikel varje slag av ers�ttning som betalas av en person med hem- vist i en avtalsslutande stat till person, som inte �r anst�lld hos utbetalaren, f�r tj�nster av ad- ministrativ, teknisk, f�retagsledande eller r�d- givande natur som inte utf�rts i denna stat. 4. Best�mmelserna i punkterna 1 och 2 i denna artikel till�mpas inte, om mottagaren av ers�ttningen f�r tekniska tj�nster har hemvist i en avtalsslutande stat och bedriver r�relse i den andra avtalsslutande staten, fr�n vilken ers�ttningen h�rr�r, fr�n d�r bel�get fast drift- st�lle eller ut�var sj�lvst�ndig yrkesverksam- het i denna andra stat fr�n d�r bel�gen stadig- varande anordning, samt ers�ttningen f�r dessa tj�nster �ger verkligt samband med det fasta driftst�llet eller den stadigvarande an- ordningen. I s�dant fall till�mpas best�mmel- serna i artikel 7 respektive artikel 14. 5. Ers�ttning f�r tekniska tj�nster anses h�r- r�ra fr�n en avtalsslutande stat om utbetalaren �r staten sj�lv, lokal myndighet, eller betr�f- fande Namibia regional myndighet, eller per- son med hemvist i denna stat. Om emellertid den person som betalar ers�ttningen, antingen han eller hon har hemvist i en avtalsslutande stat eller inte, i en avtalsslutande stat har fast driftst�lle eller stadigvarande anordning i sam- band varmed skyldigheten att betala ers�tt- ningen uppkommit, och denna ers�ttning be- lastar det fasta driftst�llet eller den stadigva- rande anordningen, anses ers�ttningen h�r- </div> <div id="page29-div" style="position:relative;width:646px;height:905px;"> <img width="646" height="905" src="/Static/i/lagboken/hidden.png" alt="background image"/> arise in the State in which the permanent es- tablishment or fixed base is situated. (6) Where by reason of a special relationship between the payer and the recipient or bet- ween both of them and some other person, the amount of the technical fees paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the 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 Namibia with a third State, being a member of the Organisa- tion for Economic Co-operation and Develop- ment, (OECD), at the time of the signature of this Convention, Namibia after that time would agree to exempt technical fees arising in Namibia from Namibian tax on such fees or to limit the rate of tax provided in paragraph (2), such exemption or lower rate shall automati- cally apply as if it had been specified in para- graph (2). Article 22 Other income (1) Items of income of a resident of a Contrac- ting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. (2) The provisions of paragraph (1) shall not apply to income, other than income from im- movable 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 3620 r�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 mottagaren av ers�tt- ningen f�r tekniska tj�nster eller mellan dem b�da och annan person ers�ttningsbeloppet �verstiger - oavsett anledningen - det belopp som skulle ha �verenskommits mellan utbeta- laren och mottagaren om s�dana f�rbindelser 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 Namibia efter tidpunkten f�r under- tecknandet av detta avtal ing�r ett avtal f�r undvikande av dubbelbeskattning med en tredje stat, som �r medlem i Organisationen f�r ekonomiskt samarbete och utveckling, (OECD), vid denna tidpunkt, och i avtalet �verenskommer att undanta ers�ttning f�r tekniska tj�nster fr�n namibisk skatt p� s�- dana tj�nster eller att begr�nsa skattesatsen som anges i punkt 2, till�mpas s�dant undanta- gande eller l�gre skattesats som om det hade f�reskrivits i punkt 2. Artikel 22 Annan inkomst 1. Inkomst som person med hemvist i en av- talsslutande stat f�rv�rvar och som inte be- handlas i f�reg�ende artiklar av detta avtal be- skattas endast i denna stat, oavsett varifr�n in- komsten h�rr�r. 2. Best�mmelserna i punkt 1 till�mpas inte p� inkomst, med undantag f�r inkomst av fast egendom som avses i artikel 6 punkt 2, om mottagaren av inkomsten har hemvist i en av- talsslutande stat och bedriver r�relse i den andra avtalsslutande staten fr�n d�r bel�get SFS 1993:1398 </div> <div id="page30-div" style="position:relative;width:645px;height:904px;"> <img width="645" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> 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 Artide 7 or Artide 14, as the case may be, shall apply. (3) Notwithstanding the provisions of para- graphs (1) and (2), items of income of a resi- dent of a Contracting State not dealt with in the foregoing Artides of this Convention and arising in the other Contracting State may be taxed in that other State. Article 23 Elimination of double taxation (1) In the case of Namibia, double taxation shall be avoided as follows: Subject to the provisions of the law of Nami- bia regarding the allowance of a credit against Namibian tax of tax payable under the laws of a country outside Namibia, Swedish tax payable under the laws of Sweden and in ac- cordance with this Convention, whether di- rectly or by deduction, on profits or income liable to tax in Sweden shall be allowed as a credit against any Namibian tax payable in re- spect of the same profits or income by refe- rence to which the Swedish tax is computed. (2) In the case of Sweden, double taxation shall be avoided as follows: (a) Where a resident of Sweden derives income which under the laws of Nami- bia and in accordance with the provi- sions of this Convention may be taxed in Namibia, Sweden shall allow - sub- ject to the provisions of the law of Sweden concerning credit for foreign tax (as it may be amended from time 3621 SFS 1993:1398 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. 3. Inkomst som inte behandlas i f�reg�ende artiklar i detta avtal, som person med hemvist i en avtalsslutande stat f�rv�rvar och som h�r- r�r fr�n den andra avtalsslutande staten, f�r - utan hinder av best�mmelserna i punkterna 1 och 2 - beskattas i denna andra stat. Artikel 23 Undanr�jande av dubbelbeskattning 1. Betr�ffande Namibia skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: I enlighet med namibisk lagstiftning ang�- ende avr�kning fr�n namibisk skatt av skatt som utg�r i annat land �n Namibia, avr�knas svensk skatt p� vinst eller inkomst som beskat- tas i Sverige antingen direkt eller genom skat- teavdrag enligt svensk lagstiftning och enligt best�mmelserna i detta avtal, fr�n namibisk skatt p� samma vinst eller inkomst som den svenska skatten ber�knats. 2. Betr�ffande Sverige skall dubbelbeskatt- ning undvikas p� f�ljande s�tt: a) Om person med hemvist i Sverige f�r- v�rvar inkomst som enligt namibisk lagstiftning och i enlighet med be- st�mmelserna i detta avtal f�r beskat- tas i Namibia, skall Sverige - med beaktande av best�mmelserna i svensk lagstiftning betr�ffande avr�k- ning av utl�ndsk skatt (�ven i den ly- </div> <div id="page31-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3622 SFS 1993:1398 to time without changing the general principle hereof) - as a deduction from the tax on such income, an amount equal to the Namibian tax paid in respect of such income. (b) Where a resident of Sweden derives income which, in accordance with the provisions of this Convention, shall be taxable only in Namibia, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Namibia. (c) Notwithstanding the provisions of subparagraph (a), dividends paid by a company which is a resident of Nami- bia to a company which is a resident of Sweden, shall be exempt from Swe- dish tax to the extent that the divi- dends would have been exempt under Swedish law if both companies had been Swedish companies. This ex- emption shall not apply unless: (i) the profits out of which the divi- dends are paid have been subjec- ted to either the normal corpo- rate tax in Namibia or, in Nami- bia or elsewhere, an income tax comparable to the Swedish tax which would have been paid if the profits had been derived by a Swedish company, or (ii) the dividends, in addition to such dividends mentioned in (i) of this sub-paragraph, consist of income which would have been tax ex- empt in Sweden if it had been de- rived directly by a company resi- dent in Sweden. (d) For the purposes of (a) and (c) of this paragraph the term Namibian tax delse de framdeles kan f� genom att �ndras utan att den allm�nna princip som anges h�r �ndras) - fr�n den svenska skatten p� inkomsten av- r�kna ett belopp motsvarande den skatt som erlagts i Namibia f�r in- komsten. b) Om en person med hemvist i Sverige f�rv�rvar inkomst, som enligt best�m- melserna i detta avtal, beskattas en- dast i Namibia, f�r Sverige vid fastst�l- landet av skattesatsen f�r svensk pro- gressiv skatt beakta den inkomst som skall beskattas endast i Namibia. c) Utan hinder av best�mmelserna i a) ovan �r utdelning fr�n bolag med hemvist i Namibia 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- gen hade varit svenska. S�dan skatte- befrielse medges dock endast om 1) den vinst av vilken utdelningen betalas underkastats antingen den normala bolagsskatten i Na- mibia eller, i Namibia eller n�gon annanstans, en inkomstskatt j�mf�rlig med den svenska skatt som skulle ha utg�tt om vinsten hade f�rv�rvats av ett svenskt bolag, eller 2) utdelningen, ut�ver s�dan utdel- ning som avses i l ) , utg�rs av in- komst som hade varit skattebe- friad i Sverige om den hade f�r- v�rvats direkt av bolaget med hemvist i Sverige. d) Vid till�mpningen av a) och c) i denna punkt anses den skatt som erlagts i </div> <div id="page32-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> paid and the term the normal corpo- rate tax in Namibia shall be deemed to include the Namibian tax which would have been paid but for any ex- emption or reduction of tax granted under the incentive provisions contai- ned in the Namibian Foreign Invest- ment Act, so far as they were in force on, and have not been modified since, the date of the signature of this Con- vention, or have been modified only in minor respects so as not to affect their general character or any other provision which may subsequently be made granting an exemption or reduc- tion which is agreed by the competent authorities of the Contracting States to be of a substantially similar charac- ter, if it has not been modified thereaf- ter or has been modified only in minor respects so as not to affect its general character. (e) The provisions of (d) of this paragraph shall apply for the first ten years du- ring which this Convention is effective but the competent authorities of the Contracting States may consult each other to determine whether this pe- riod shall be extended. 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 are or may be subjected. This provision shall, notwithstanding the pro- 3623 SFS 1993:1398 Namibia och den normala bolags- skatten i Namibia innefatta namibisk skatt som skulle ha erlagts om inte be- frielse fr�n eller neds�ttning av skatt medgivits enligt best�mmelser om skattel�ttnader i the Namibian Fo- reign Investment Act, s� vitt de var i kraft vid, och inte har �ndrats sedan, tidpunkten f�r undertecknandet av detta avtal, eller �ndrats endast i mindre betydelsefulla h�nseenden utan att deras allm�nna inneb�rd p�- verkats eller andra best�mmelser som senare kan komma att inf�ras vilka medger befrielse fr�n eller neds�tt- ning av skatt och som enligt �verens- kommelse mellan de beh�riga myn- digheterna i de avtalsslutande sta- terna �r av huvudsakligen likartat slag, om de inte d�refter �ndrats eller �ndrats endast i mindre betydelsefulla h�nseenden utan att deras allm�nna inneb�rd p�verkats, e) Best�mmelserna i d) i denna punkt g�ller under de tio f�rsta �ren under vilket detta avtal till�mpas men de be- h�riga myndigheterna kan �verl�gga med varandra f�r att best�mma om dessa best�mmelser skall till�mpas ef- ter denna tidsperiods utg�ng. 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 �r eller kan bli underkastad. Utan hinder av best�m- </div> <div id="page33-div" style="position:relative;width:639px;height:900px;"> <img width="639" height="900" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3624 SFS 1993:1398 visions of Article 1, also apply to persons who are not residents of one or both of the Contrac- ting States. (2) The taxation on a permanent establish- ment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. (3) Except where the provisions of paragraph (1) of Article 9, paragraph (7) of Article 11, or paragraph (6) of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resi- dent of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deduc- tible under the same conditions as if they had been contracted to a resident of the first-men- tioned State. (4) Enterprises of a Contracting State, the ca- pital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement con- nected therewith which is other or more bur- densome than the taxation and connected re- quirements to which other similar enterprises of the first-mentioned State are or may be sub- jected. (5) Nothing contained in this Article shall be construed as obliging either Contracting State to grant to individuals not resident in that melserna i artikel 1 till�mpas denna best�m- melse �ven p� person som inte har hemvist i en avtalsslutande stat eller i b�da avtalsslutande staterna. 2. Beskattningen av fast driftst�lle, som f�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. 3. 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. 4. 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, skall inte i den f�rstn�mnda staten bli f�rem�l f�r beskattning eller d�rmed sammanh�ng- ande krav som �r av annat slag eller mer tyng- ande �n den beskattning och d�rmed samman- h�ngande krav som annat liknande f�retag i den f�rstn�mnda staten �r eller kan bli under- kastat. 5. Ingenting i denna artikel anses medf�ra skyldighet f�r en avtalsslutande stat att medge fysisk person som saknar hemvist i denna stat </div> <div id="page34-div" style="position:relative;width:642px;height:902px;"> <img width="642" height="902" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3625 SFS 1993:1398 s�dant personligt avdrag vid beskattningen, s�dan skattebefrielse eller skatteneds�ttning som medges fysisk person som har s�dan hem- vist. 6. Utah 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 eller henne medf�r eller kommer att medf�ra beskattning som strider mot best�mmelserna i detta avtal, kan han eller hon, utan att detta p�verkar hans el- ler hennes 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 myndighe- ten i den avtalsslutande stat d�r han eller hon har hemvist eller, om fr�ga �r om till�mpning av artikel 24 punkt 1, i den avtalsslutande stat d�r han eller hon �r medborgare. Saken skall framl�ggas inom tre �r fr�n den tidpunkt d� personen i fr�ga fick vetskap om den �tg�rd som givit upphov till beskattning som strider mot best�mmelserna i avtalet. 2. Om den beh�riga myndigheten finner 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. �verenskommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i de avtalsslutande staternas interna lagstiftning. 3. De beh�riga myndigheterna i de avtalsslu- tande staterna skall genom �msesidig �verens- kommelse s�ka avg�ra sv�righeter eller tvi- State any of the personal allowances, reliefs and reductions for tax purposes which are granted to individuals so resident. (6) The provisions of this Article shall, not- withstanding the provisions of Article 2, apply to taxes of every kind and description. 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 or her in taxation not in accordance with the provisions of this Conven- tion, he or she may, irrespective of the re- medies provided by the domestic laws of those States, present his or her case to the compe- tent authority of the Contracting State of which he or she is a resident or, if his or her case comes under paragraph (1) of Article 24, to that of the Contracting State of which he or she is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accor- dance 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 oth- er Contracting State, with a view to the avoi- dance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the Contrac- ting States. (3) The competent authorities of the Contrac- ting States shall endeavour to resolve by mu- tual agreement any difficulties or doubts ari- </div> <div id="page35-div" style="position:relative;width:640px;height:901px;"> <img width="640" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> 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. 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, s�rskilt f�r att f�rhindra skattebrott eller skatteflykt, i fr�ga om skatter som omfattas av avtalet i den m�n beskattningen enligt denna lagstiftning inte strider mot avtalet. Utbytet av upplys- ningar begr�nsas inte av artikel 1. Upplys- ningar som en avtalsslutande stat mottagit 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- begripna domstolar och administrativa myn- digheter) som fastst�ller, uppb�r eller indriver de skatter som omfattas av avtalet eller hand- l�gger �tal eller besv�r i fr�ga om dessa skat- ter. Dessa personer eller myndigheter skall an- v�nda upplysningarna endast f�r s�dana �nda- m�l. De f�r yppa upplysningarna vid offentliga r�tteg�ngar eller i 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, 3626 SFS 1993:1398 sing as to the interpretation or application of the Convention. They may also consult toget- her 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. 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, in particular for the pre- vention of fraud or evasion of such taxes, inso- far as the taxation thereunder is not contrary to the Convention. The exchange of informa- tion is not restricted by Article 1. Any infor- mation received by a Contracting State shall be treated as secret in the same manner as in- formation obtained under the domestic laws of that State and shall be disclosed only to per- sons or authorities (including courts and admi- nistrative bodies) involved in the assessment or collection of, the enforcement or prosecu- tion in respect of, or the determination of ap- peals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. (2) In no case shall the provisions of para- graph (1) be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and admi- nistrative practice of that or of the other Contracting State; </div> <div id="page36-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3627 (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 Diplomatic agents and consular officers Nothing in this Convention shall affect the fis- cal privileges of diplomatic agents or consular officers under the general rules of internatio- nal law or under the provisions of special ag- reements. Article 28 Limitation of benefits (1) If according to the provisions of Artides 6 to 22 the right of Sweden to tax income is limi- ted and according to the Namibian tax laws the income is regarded as income from foreign sources and therefore exempted from Nami- bian tax, Sweden may tax such income as if this Convention did not exist. (2) If according to the provisions of Artides 6 to 22 the right of Namibia to tax income from Namibian sources or deemed to be from Na- mibian sources is limited and if such income is in accordance to the Swedish tax laws not taxed in Sweden, Namibia may tax such in- come as if this Convention did not exist. SFS 1993:1398 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 Diplomatiska f�retr�dare och konsul�ra tj�ns- tem�n Best�mmelserna i detta avtal ber�r inte de pri- vilegier vid beskattningen som enligt folkr�t- tens allm�nna regler eller best�mmelser i s�r- skilda �verenskommelser tillkommer diplo- matiska f�retr�dare eller konsul�ra tj�nste- m�n. Artikel 28 Begr�nsningar av f�rm�ner 1. Om Sveriges r�tt att beskatta inkomst �r begr�nsad enligt best�mmelserna i artiklarna 6 till 22 och inkomsten enligt namibisk skatte- lagstiftning �r att anse som inkomst fr�n ut- l�ndsk k�lla och d�rf�r undantagen fr�n nami- bisk skatt, f�r Sverige �nd� beskatta inkoms- ten som om detta avtal inte fanns. 2. Om Namibias r�tt att beskatta inkomst fr�n namibisk k�lla eller som �r att anse som nami- bisk k�lla �r begr�nsad enligt best�mmelserna i artiklarna 6 till 22 och inkomsten enligt svensk skattelagstiftning inte beskattas i Sve- rige, f�r Namibia �nd� beskatta inkomsten som om detta avtal inte fanns. </div> <div id="page37-div" style="position:relative;width:644px;height:904px;"> <img width="644" height="904" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 Article 29 Entry into force (1) This Convention shall be ratified and the instruments of ratification shall be exchanged at Stockholm as soon as possible. (2) The Convention shall enter into force upon the exchange of instruments of ratifica- tion and its provisions shall have effect on in- come derived on or after the first day of Ja- nuary of the year next following that of the entry into force of this Convention. Article 30 Termination This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Conven- tion, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year af- ter the expiration of a period of five years from the date of its entry into force. In such case, the Convention shall cease to have effect on income derived on or after the first day of Ja- nuary of the year next following that in which the notice of termination is given. In witness whereof the undersigned being duly authorized thereto have signed this Conven- tion. Done at Windhoek, this 16 day of July 1993, in duplicate in the English language. For the Government of the Kingdom of Sweden Sten Rylander For the Government of the Republic of Namibia Gert Hanekon 3628 Artikel 29 Ikrafttr�dande 1. Detta avtal skall ratificeras och ratifika- tionshandlingarna skall utv�xlas i Stockholm snarast m�jligt. 2. Avtalet tr�der i kraft med utv�xlingen av ratifikationshandlingarna och dess best�m- melser till�mpas p� inkomst som f�rv�rvas den 1 januari det �r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare. Artikel 30 Upph�rande Detta avtal f�rblir i kraft till dess att det upp- s�gs av en avtalsslutande stat. Vardera avtals- slutande staten kan p� diplomatisk v�g, skrift- ligen upps�ga avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�- got kalender�r som f�ljer efter en tidrymd av fem �r fr�n den dag d� avtalet tr�tt i kraft. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla p� inkomst som f�rv�rvas den 1 ja- nuari det �r som f�ljer n�rmast efter det �r d� upps�gningen skedde eller senare. Till bekr�ftelse h�rav har undertecknade, d�r- till vederb�rligen bemyndigade, undertecknat detta avtal. Som skedde i Windhoek den 16 juli 1993, i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Sten Rylander F�r Republiken Namibias regering Gert Hanekon </div> <div id="page38-div" style="position:relative;width:641px;height:901px;"> <img width="641" height="901" src="/Static/i/lagboken/hidden.png" alt="background image"/> SFS 1993:1398 PROTOKOLL Vid undertecknandet av avtalet mellan Ko- nungariket Sveriges regering och Republiken Namibias regering f�r undvikande av dubbel- beskattning och f�rhindrande av skatteflykt betr�ffande skatter p� inkomst har underteck- nade kommit �verens om att f�ljande best�m- melser skall utg�ra en integrerande del av av- talet. 1. Om en avtalsslutande stat i framtiden kom- mer att inf�ra offshore-lagstiftning, skall de beh�riga myndigheterna genom �msesidig �verenskommelse best�mma hur avtalet skall till�mpas i f�rh�llande till f�retag som �tnjuter f�rm�ner enligt den lagstiftningen. 2. Uttrycket n�stan uteslutande skall n�r det i artikel 5 punkt 6 anv�nds i f�rh�llande till person vars verksamhet bedrivs f�r ett f�retag tolkas enligt f�ljande. Om 75 procent eller mer av hans eller hennes oms�ttning under be- skattnings�ret �r h�nf�rlig till verksamhet som bedrivs f�r f�retaget, anses personens verk- samhet bedrivits n�stan uteslutande f�r f�reta- get under detta beskattnings�r. Till bekr�ftelse h�rav har undertecknade, d�r- till vederb�rligen bemyndigade, undertecknat detta protokoll. Som skedde i Windhoek den 16 juli 1993, i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Sten Rylander F�r Republiken Namibias regering Gert Hanekon 3629 PROTOCOL At the moment of signing the Convention bet- ween the Government of the Kingdom of Swe- den and the Government of the Republic of Namibia for the Avoidance of Double Taxa- tion and the Prevention of Fiscal Evasion with respect to Taxes on Income, the undersigned have agreed that the following provisions shall form an integral part of the Convention. (1) If in the future a Contracting State will in- troduce Offshore-legislation, the competent authorities shall by mutual agreement decide how the Convention shall apply to enterprises enjoying privileges according to that legisla- tion. (2) With reference to the provision of para- graph 6 of Article 5, the term almost wholly, as used in relation to a person whose activities are devoted on behalf of an enterprise, shall be interpreted accordingly. Where 75 per cent or more of his or her turnover during a fiscal year is attributable to activities devoted on behalf of an enterprise the activities of such a person shall be considered to have been devoted al- most wholly on behalf of that enterprise du- ring that fiscal year. In witness whereof the undersigned being duly authorized thereto have signed this Protocol. Done at Windhoek, this 16 day of July 1993, in duplicate in the English language. For the Government of the Kingdom of Sweden Sten Rylander For the Government of the Republic of Namibia Gert Hanekon </div> </div>

3592

SFS 1993:1398
Utkom fr�n trycket
den 20 december 1993

Lag
om dubbelbeskattningsavtal mellan Sverige och
Namibia;

utf�rdad den 9 december 1993.

Enligt riksdagens beslut1 f�reskrivs f�ljande.

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

skatteflykt betr�ffande skatter p� inkomst som Sverige och Namibia un-
dertecknade den 16 juli 1993 skall, tillsammans med det protokoll 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 Namibia, skall s�dan inkomst

inte tas med vid taxeringen i Sverige.

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

P� regeringens v�gnar

CARL BILDT

BO LUNDGREN
(Finansdepartementet)

Prop. 1993/94: 74, bet. 1993/94: SkU6, rskr. 1993/94:49.

SFS 1993:1398

Bilaga
(�vers�ttning)

3593

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

The Government of the Kingdom of Sweden
and the Government of the Republic of Nami-
bia, desiring to conclude a Convention for the

Avoidance of Double Taxation and the Pre-
vention of Fiscal Evasion with respect to Taxes
on Income, 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 taxes to which this Convention shall
apply are:

(a) In Namibia:

(i) the income tax;
(ii) the non-resident shareholders

tax; and

(iii) the petroleum income tax;
(hereinafter referred to as Namibian
tax);

(b) in Sweden:

(i) the National income tax (den

statliga inkomstskatten), inclu-
ding the sailors' tax (sjomans-
skatten) and the coupon tax (ku-
pongskatten);

(ii) the special income tax for non-

residents (sarskild inkomstskatt
for utomlands bosatta);

AVTAL MELLAN KONUNGARIKET
SVERIGES REGERING OCH REPUBLIKEN
NAMIBIAS REGERING F�R
UNDVIKANDE AV DUBBELBESKATTNING
OCH F�RHINDRANDE AV
SKATTEFLYKT BETR�FFANDE SKATTER
P� INKOMST

Konungariket Sveriges regering och Republi-

ken Namibias regering, som �nskar ing� ett
avtal f�r undvikande av dubbelbeskattning
och f�rhindrande av skatteflykt betr�ffande

skatter p� inkomst, har kommit �verens om
f�ljande:

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 skatter p� vilka detta avtal till�mpas �r

a) i Namibia:

1) inkomstskatten,

2) aktie�garskatten f�r utomlands

bosatta, och

3) inkomstskatten p� petroleum;
(i det f�ljande ben�mnda namibisk
skatt);

b) i Sverige:

1) den statliga inkomstskatten, sj�-

mansskatten och kupongskatten
d�ri inbegripna,

2) den s�rskilda inkomstskatten f�r

utomlands bosatta,

SFS 1993:1398

(iii) the special income tax for non-

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

(iv) the municipal income tax (den

kommunala inkomstskatten);

(hereinafter referred to as Swedish

tax).

3) den s�rskilda inkomstskatten f�r

utomlands bosatta artister m.fl.,
och

4) den kommunala inkomstskatten;

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

(2) Nothing in this Convention shall limit the
right of either Contracting State to charge tax

on the profits of a mineral enterprise at an ef-
fective rate different from that charged on the
profits of any other enterprise. The term a
mineral enterprise means an enterprise car-
rying on the business of mining.

(3) The Convention shall apply also to any

identical or substantially similar taxes which
are imposed after the date of signature of the
Convention in addition to, or in place of, the
taxes referred to in paragraph (1). The compe-
tent authorities of the Contracting States shall
notify each other of any substantial changes
which have been made in their respective taxa-
tion laws.

Article 3

General definitions

(1) For the purposes of this Convention, un-
less the context otherwise requires:

(a) the term Namibia means the

Republic of Namibia as defined in the
Constitution of the Republic of Nami-
bia, that is, The national territory of
Namibia shall consist of the whole of
the territory recognized by the inter-
national community through the or-
gans of the United Nations as Nami-
bia, including the enclave, harbour

3594

2. Best�mmelserna i detta avtal begr�nsar
inte de avtalsslutande staternas r�tt att be-
skatta vinster som f�rv�rvas av ett mineral-
f�retag med en effektiv skattesats som avviker
fr�n den skattesats som till�mpas f�r andra ty-

per av f�retag. Med uttrycket mineralf�re-
tag �syftas ett f�retag som �r verksamt inom
gruvn�ringen.

3. 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 punkt

1. De beh�riga myndigheterna i de avtalsslu-

tande staterna skall meddela varandra 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:

a) Namibia �syftar Republiken Nami-

bia som den definieras i Republiken
Namibias konstitution, dvs., Nami-
bias territorium skall best� av hela ter-
ritoriet som det erk�nns av v�rldssam-
fundet genom F�renta Nationernas
organ, inklusive enklaven och ham-

nen Walvis Bay och �arna utanf�r Na-
mibias kust. Namibia innefattar vi-

SFS 1993:1398

and port of Walvis Bay, as well as the
off-shore islands of Namibia. The
term Namibia further includes its
territorial sea as well as the exclusive
economic zone and the continental
shelf over which Namibia exercises so-
vereign rights, in accordance with its

internal law and with the international
law, concerning the exploration and
exploitation of the natural, biological
and mineral resources existing in the
sea water, sea-bed and subsoil of these
waters;

(b) 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;

the other Contracting State mean
Namibia or Sweden, as the context re-

quires;

(d) the term person includes an indivi-

dual, a company and any other body
of persons;

(e) the term company means any body

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

(f) 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;

(g) the term international traffic means

any transport by a ship or aircraft ope-
rated by an enterprise of a Contrac-
ting State, except when the ship or

3595

dare territorialvattnet och den exklu-
siva ekonomiska zonen och kontinen-
talsockeln �ver vilka Namibia ut�var
suver�na r�ttigheter, i enlighet med
dess interna lagstiftning och folkr�t-
tens regler, g�llande utforskandet och
utnyttjandet av naturtillg�ngar, biolo-

giska tillg�ngar och mineraltillg�ngar i
havet, p� havsbottnen eller dennas
underlag;

b) 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;

c) en avtalsslutande stat och den

andra avtalsslutande staten �syftar
Namibia eller Sverige, beroende p�
sammanhanget;

d) person inbegriper fysisk person, bo-

lag och annan sammanslutning;

e) bolag �syftar juridisk person eller

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

f) f�retag i en avtalsslutande stat och

f�retag i den andra avtalsslutande
staten �syftar f�retag som bedrivs av

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

g) internationell trafik �syftar trans-

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

SFS 1993:1398

aircraft is operated solely between
places in the other Contracting State;

(h) the term national means:

(i) any individual possessing the na-

tionality of a Contracting State;

(ii) any legal person, partnership and

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

(i) the term competent authority

means:
(i) in Namibia, the Permanent Sec-

retary in the Ministry of Finance
who is the Chief Executive Offi-
cer and Administrator of Nami-
bian tax laws or his or her autho-
rized representative;

(ii) in Sweden, the Minister of Fi-

nance, his or her authorized re-
presentative or the authority

which is designated as a compe-
tent authority for the purposes of
this Convention.

(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

Resident

(l)(a) 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 or her domi-
cile, residence, place of management
or any other criterion of a similar na-
ture, but does not include any person

3596

anv�nds uteslutande mellan platser i
den andra avtalsslutande staten;

h) medborgare �syftar:

1) en fysisk person som �r medbor-

gare i en avtalsslutande stat,

2) juridisk person, handelsbolag

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

i) beh�rig myndighet �syftar:

1) i Namibia, the Permanent Sec-

retary i finansdepartementet
som �r den h�gste verkst�llande
och administrative chefen betr�f-
fande namibisk skattelagstiftning
eller hans eller hennes befull-
m�ktigade ombud;

2) i Sverige, finansministern, hans

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

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

ter p� vilka avtalet till�mpas.

Artikel 4

Hemvist

1. a) Vid till�mpningen av detta avtal �syf-

tar uttrycket person med hemvist i en

avtalsslutande stat person som enligt
lagstiftningen i denna stat �r skattskyl-
dig d�r p� grund av domicil, bos�tt-
ning, plats f�r f�retagsledning eller
annan liknande omst�ndighet. Ut-
trycket inbegriper emellertid inte per-

SFS 1993:1398

son som �r skattskyldig i denna stat
endast f�r inkomst fr�n k�lla i denna
stat. Dock skall, s�vitt avser Namibia,
uttrycket person med hemvist i en
avtalsslutande stat inbegripa varje
person som anses bosatt i Namibia en-
ligt den namibiska inkomstskattela-
gen.

b) Betr�ffande handelsbolag och d�ds-

bon, inbegriper detta uttryck s�dant
subjekt endast i den m�n skattskyldig-
het f�r inkomsten f�religger i denna
stat p� samma s�tt som f�r inkomst
som f�rv�rvas av person med hemvist
d�r, antingen hos handelsbolaget eller
d�dsboet eller hos dess del�gare.

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

a) Han eller hon anses ha hemvist i den

stat d�r han eller hon har en bostad
som stadigvarande st�r till hans eller
hennes f�rfogande. Om han eller hon
har en s�dan bostad i b�da staterna,
anses han eller hon ha hemvist i den
stat med vilken hans eller hennes per-
sonliga och ekonomiska f�rbindelser
�r starkast (centrum f�r levnadsintres-
sena);

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

han eller hon har centrum f�r sina lev-
nadsintressen eller om han eller hon
inte i n�gondera staten har en bostad
som stadigvarande st�r till hans eller
hennes f�rfogande, anses han eller
hon ha hemvist i den stat d�r han eller
hon stadigvarande vistas;

c) om han eller hon stadigvarande vistas

i b�da staterna eller om han eller hon
inte vistas stadigvarande i n�gon av
dem, anses han eller hon ha hemvist i
den stat d�r han eller hon �r medbor-
gare;

3597

who is liable to tax in that State in re-
spect only of income from sources in

that State. However, in the case of Na-
mibia, the term resident of a Cont-
racting State includes any person
who is resident in Namibia according

to the Namibian Income Tax Act.

(b) In the case of a partnership or estate

this term applies only to the extent
that the income derived by such part-
nership or estate is subject to tax in
that State as the income of a resident,
either in its hands or in the hands of its
partners.

(2) Where by reason of the provisions of para-
graph (1) an individual is a resident of both
Contracting States, then his or her status shall
be determined as follows:

(a) he or she shall be deemed to be a resi-

dent of the State in which he or she has
a permanent home available to him or
her; if he or she has a permanent
home available to him or her in both

States, he or she shall be deemed to be
a resident of the State with which his
or her personal and economic rela-
tions are closer (centre of vital inte-
rests);

(b) if the State in which he or she has his

or her centre of vital interests cannot
be determined, or if he or she has not

a permanent home available to him or
her in either State, he or she shall be
deemed to be a resident of the State in
which he or she has an habitual abode;

both States or in neither of them, he
or she shall be deemed to be a resident
of the State of which he or she is a na-
tional;

SFS 1993:1398

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

or of neither of them, the competent
authorities of the Contracting States
shall settle the question by mutual ag-
reement.

(3) Where by reason of the provisions of para-

graph (1) a person other than an individual is
a resident of both Contracting States, then it
shall be deemed to be a resident of the State
in which its place of effective management is

situated.

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

any other place of extraction of natu-
ral resources;

(g) an installation or structure used for

the exploration of natural resources,
provided that the installation or struc-
ture continues for a period of not less
than six months;

(h) a farm or a plantation; and
(i) a warehouse, where storage facilities

are provided to parties other than the
enterprise.

3598

d) om han eller hon �r medborgare i

b�da staterna eller om han eller hon
inte �r medborgare i n�gon av dem,
avg�r de beh�riga myndigheterna i de
avtalsslutande staterna fr�gan genom
�msesidig �verenskommelse.

3. D� p� grund av best�mmelserna i punkt 1
annan person �n fysisk person har hemvist i
b�da avtalsslutande staterna, anses personen i
fr�ga ha hemvist i den stat d�r den har sin
verkliga ledning.

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

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

g) installation eller konstruktion som an-

v�nds f�r utforskning av naturtill-
g�ngar under f�ruts�ttning att instal-
lationen eller konstruktionen varar
under en period inte understigande
sex m�nader,

h) lantbruk eller plantage, och
i) lagerbyggnad, om lagerutrymme till-

handah�lls andra �n f�retaget.

(3) The term permanent establishment like-

wise encompasses a building site, a construc-
tion, assembly or installation project or super-
visory activities in connection therewith, but
only where such site, project or activities con-
tinue for a period of more than six months.

(4) Notwithstanding the preceding provisions
of this Artide, the term permanent establish-
ment shall be deemed not to include:

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

pose of storage or display of goods or
merchandise belonging to the enter-
prise;

(b) the maintenance of a stock of goods or

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

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

(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

3599

SFS 1993:1398

3. Uttrycket fast driftst�lle omfattar �ven
plats f�r byggnads-, anl�ggnings-, monterings-
och installationsverksamhet eller d�rmed sam-
manh�ngande �vervakande verksamhet, men
endast om verksamheten p�g�r under en tid-

rymd som �verstiger sex m�nader.

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

a) anv�ndningen av anordningar uteslu-

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

b) innehavet av ett f�retaget tillh�rigt

varulager uteslutande f�r lagring eller
utst�llning,

c) innehavet av ett f�retaget tillh�rigt

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

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 stadigvarande plats f�r

aff�rsverksamhet uteslutande f�r att
kombinera verksamheter som anges i

punkterna a) - e), under f�ruts�ttning
att hela den verksamhet som bedrivs
fr�n den stadigvarande platsen f�r af-
f�rsverksamhet p� grund av denna
kombination �r av f�rberedande eller

bitr�dande art.

5. Om en person (som inte �r s�dan obe-
roende representant p� vilken punkt 6 till�m-

SFS 1993:1398

an agent of an independent status to whom pa-
ragraph (6) applies - is acting in a Contracting
State on behalf of an enterprise of the other
Contracting State, that enterprise shall be dee-
med to have a permanent establishment in the
first-mentioned Contracting State in respect of
any activities which that person undertakes for
the enterprise, if such a person

(a) has and habitually exercises in that

State an authority to conclude cont-
racts in the name of the enterprise;

(b) has no such authority but nevertheless

maintains habitually in the first-men-
tioned Contracting State a stock of
goods or merchandise from which he
or she regularly delivers goods or
merchandise on behalf of the enter-
prise, unless the activities of such per-

son are limited to those mentioned in
paragraph (4) which, if exercised
through a fixed place of business,

would not make this fixed place of
business a permanent establishment
under the provisions of that para-
graph.

(6) An enterprise of a Contracting State shall
not be deemed to have a permanent establish-
ment in the other Contracting State merely be-
cause it carries on business in that other State

through a broker, general commission agent or
any other agent of an independent status, pro-
vided that such persons are acting in the ordi-
nary course of their business. However, when
the activities of such an agent are devoted
wholly or almost wholly on behalf of that
enterprise, he or she 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 resi-
dent of a Contracting State controls or is cont-
rolled by a company which is a resident of the
other Contracting State, or which carries on

3600

pas) �r verksam i en avtalsslutande stat f�r ett
f�retag i den andra avtalsslutande staten, an-
ses detta f�retag - utan hinder av best�mmel-
serna i punkterna 1 och 2 - ha fast driftst�lle i
den f�rstn�mnda avtalsslutande staten betr�f-

fande varje verksamhet som denna person be-
driver f�r f�retaget om

a) han eller hon har och i denna stat re-

gelm�ssigt anv�nder fullmakt att sluta
avtal i f�retagets namn;

b) han eller hon inte har s�dan fullmakt

men �nd� regelm�ssigt i den f�rst-
n�mnda avtalsslutande staten innehar
varulager fr�n vilket han eller hon f�r
f�retagets r�kning regelbundet leve-
rerar varor, s�vida inte verksamheten

�r begr�nsad till s�dan som anges i
punkt 4 och som - om den bedrevs

fr�n en stadigvarande plats f�r aff�rs-
verksamhet - inte skulle g�ra denna
stadigvarande plats f�r aff�rsverksam-
het till fast driftst�lle enligt best�m-
melserna i n�mnda punkt.

6. F�retag i en avtalsslutande stat anses inte
ha fast driftst�lle i den andra avtalsslutande
staten endast p� den grund att f�retaget bedri-
ver aff�rsverksamhet i denna stat genom f�r-
medling av m�klare, kommission�r eller an-
nan oberoende representant, under f�ruts�tt-
ning att s�dan person d�rvid bedriver sin sed-
vanliga aff�rsverksamhet. N�r s�dan represen-
tant bedriver sin verksamhet uteslutande eller
n�stan uteslutande f�r f�retaget i fr�ga, anses
han eller hon emellertid inte s�som s�dan obe-

roende 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

business in that other State (whether through
a permanent establishment or otherwise) shall
not of itself constitute either company a per-
manent establishment of the other.

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 property1' 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, usufruct of immovable
property and rights to variable or fixed pay-
ments as consideration for the working of, or
the right to work, mineral deposits, sources
and other natural resources; ships, boats and
aircraft shall not be regarded as immovable
property.

(3) The provisions of paragraph (1) shall ap-
ply to income derived from the direct use, let-
ting, or use in any other form of immovable

property.

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

shall also apply to the income from immovable
property of an enterprise and to income from
immovable property used for the performance
of independent personal services.

(5) Where the ownership of shares or other
rights in a company or legal person entitles the

owner to the enjoyment of immovable pro-
perty situated in a Contracting State and held

3601

SFS 1993:1398

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

(inbegripet inkomst av lantbruk eller skogs-

bruk) bel�gen i den andra avtalsslutande sta-
ten, 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, nyttjander�tt
till fast egendom samt r�tt till f�r�nderliga el-
ler fasta ers�ttningar f�r nyttjandet av eller
r�tten att nyttja mineralf�rekomst, k�lla eller

annan naturtillg�ng. Skepp, b�tar och luftfar-
tyg anses inte vara fast egendom.

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

4. 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.

5. Om innehav av aktier eller andra r�ttighe-
ter i ett bolag eller juridisk person ber�ttigar
innehavaren att nyttja bolaget, eller den juri-
diska personen, tillh�rig fast egendom bel�gen

3602

SFS 1993:1398

by that company or legal person, income deri-
ved by the owner from the direct use, letting
or use in any other form of his or her right of

enjoyment may be taxed in that State. The
provisions of this paragraph shall apply not-
withstanding the provisions of Articles 7 and

14.

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
other Contracting State through a permanent
establishment situated therein. If the enter-
prise carries on business as aforesaid, the pro-
fits of the enterprise may be taxed in the other

State but only so much of them as is attribu-
table to that permanent establishment.

(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 the determination of the profits of a

permanent establishment, there shall be all-
owed as deductions expenses which are incur-
red for the purposes of the business of the per-
manent establishment, including executive
and general administrative expenses so incur-
red, whether in the State in which the perma-
nent establishment is situated or elsewhere.
However, no such deduction shall be allowed
in respect of amounts, if any, paid (otherwise

i en avtalsslutande stat, f�r inkomst som inne-
havaren f�rv�rvar genom omedelbart bru-
kande, genom uthyrning eller annan anv�nd-
ning av s�dan nyttjander�tt beskattas i denna
stat. Best�mmelserna i denna punkt skall till-
l�mpas utan hinder av best�mmelserna i artik-
larna 7 och 14.

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 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
best�mmelserna i punkt 3 f�ranleder annat, i
vardera avtalsslutande staten till det fasta
driftst�llet den inkomst som det kan antas att
driftst�llet skulle ha f�rv�rvat, om det varit ett

frist�ende f�retag, som bedrivit verksamhet av
samma eller liknande slag under samma eller
liknande villkor och sj�lvst�ndigt avslutat aff�-

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

3. Vid best�mmandet av fast driftst�lles in-
komst medges avdrag f�r utgifter som upp-
kommit f�r det fasta driftst�llet, h�runder in-
begripna utgifter f�r f�retagets ledning och all-
m�nna f�rvaltning, oavsett om utgifterna upp-
kommit i den stat d�r det fasta driftst�llet �r
bel�get eller annorst�des. Avdrag medges
emellertid inte f�r belopp som det fasta drift-
st�llet kan ha betalat till f�retagets huvudkon-
tor eller annat f�retaget tillh�rigt kontor (om

SFS 1993:1398

than towards reimbursement of actual expen-
ses) by the permanent establishment to the
head office of the enterprise or any of its other
offices, by way of royalties, fees or other simi-
lar payments in return for the use of patents

or other rights, or by way of commission, for
specific services performed or for manage-
ment, or, except in the case of a banking enter-
prise, by way of interest on moneys lent to the
permanent establishment. Likewise, no ac-
count shall be taken, in the determination of
the profits of a permanent establishment, for
amounts charged (otherwise than towards re-
imbursement of actual expenses), by the per-
manent establishment to the head office of the
enterprise or any of its other offices, by way
of royalties, fees or other similar payments in

return for the use of patents or other rights, or
by way of commission for specific services per-
formed or for management, or, except in the
case of a banking enterprise, by way of interest
on moneys lent to the head office of the enter-
prise or any of its other offices.

(4) 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.

(5) For the purposes of the preceding para-

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

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

visions of this Artide.

3603

inte beloppen utg�r ers�ttning f�r faktiska ut-
gifter) i form av royalty, avgift eller annan lik-
nande betalning f�r nyttjandet av patent eller
annan r�ttighet, eller i form av ers�ttning f�r
s�rskilda tj�nster eller f�r f�retagsledning el-
ler - utom i fr�ga om bankf�retag - i form av
r�nta p� kapital utl�nat till det fasta driftst�l-
let. P� samma s�tt skall vid best�mmandet av

fast driftst�lles inkomst inte beaktas belopp
som det fasta driftst�llet debiterat f�retagets
huvudkontor eller annat f�retaget tillh�rigt
kontor (om inte beloppen utg�r ers�ttning f�r
faktiska utgifter) i form av royalty, avgift eller
annan liknande betalning f�r nyttjandet av pa-

tent eller annan r�ttighet, eller i form av er-
s�ttning f�r s�rskilda tj�nster eller f�retagsled-
ning eller - utom i fr�ga om bankf�retag - i
form av r�nta p� kapital utl�nat till f�retagets
huvudkontor eller annat f�retaget tillh�rigt
kontor.

4. 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.

5. 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.

6. 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.

3604

SFS 1993:1398

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) With respect to profits derived by the air
transport consortium Scandinavian Airlines
System (SAS) the provisions of paragraph (1)
shall apply only to such part of the profits as
corresponds to the participation held in that
consortium by AB Aerotransport (ABA), the
Swedish partner of Scandinavian Airlines Sy-
stem (SAS).

(3) The provisions of paragraph (1) shall also
apply to profits from the participation in a
pool, a joint business or an international ope-
rating agency.

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

(b) the same persons participate directly

or indirectly in the management, cont-
rol 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

Artikel 8

Sj�fart och luftfart

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

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

2. Best�mmelserna i punkt 1 till�mpas betr�f-
fande inkomst som f�rv�rvas av luftfartskon-
sortiet Scandinavian Airlines System (SAS)
endast i fr�ga om den del av inkomsten som
motsvarar den andel i konsortiet som innehas
av AB Aerotransport (ABA), den svenske
del�garen i Scandinavian Airlines System
(SAS).

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

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

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-

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 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 the tax
charged therein on those profits. In determi-

ning such adjustment, due regard shall be had

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

Article 10

Dividends

(1) Dividends paid by a company which is a
resident of a Contracting State to a resident of
the other Contracting State may be taxed in
that other State.

(2) However, such dividends may also be
taxed in the Contracting State of which the
company paying the dividends is a resident
and according to the laws of that State, but if
the recipient is the beneficial owner of the divi-
dends the tax so charged shall not exceed:

(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 10 per

cent of the share capital of the com-
pany paying the dividends;

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

dividends in all other cases.

3605

SFS 1993:1398

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 i inkomsten
f�r ett f�retag i denna stat inr�knar - och i
�verensst�mmelse d�rmed beskattar - in-
komst, f�r vilken ett f�retag i den andra avtals-
slutande staten beskattats i denna andra stat,
samt den s�lunda inr�knade inkomsten �r s�-
dan som skulle ha tillkommit f�retaget i den
f�rstn�mnda staten om de villkor som avtalats
mellan f�retagen hade varit s�dana som skulle
ha avtalats mellan av varandra oberoende
f�retag, skall denna andra stat genomf�ra ve-
derb�rlig justering av det skattebelopp som
p�f�rts f�r inkomsten d�r. Vid s�dan justering

iakttas �vriga best�mmelser i detta avtal och
de beh�riga myndigheterna i de avtalsslutande
staterna �verl�gger vid behov med varandra.

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 10 procent av det utdelande bo-
lagets aktiekapital,

b) 15 procent av utdelningens bruttobe-

lopp i �vriga fall.

SFS 1993:1398

Notwithstanding the provisions of sub-para-
graphs (a) and (b) such dividends shall be
taxable only in the Contracting State of which
the beneficial owner is a resident if the benefi-
cial owner is a company (other than a partner-
ship) which holds directly more than 50 per
cent of the share capital of the company paying
the dividends and more than 50 per cent of the
share capital of the company, which is the be-
neficial owner of the dividends, is held by resi-
dents of that Contracting State.

This paragraph shall not affect 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 Ar-
tide means income from shares, mining sha-
res, founders shares or other rights, not being

debt-claims, participating in profits, as well as
income from other corporate rights which is
subjected to the same taxation treatment as in-
come from shares by the laws of the State of
which the company making the distribution is
a resident.

(4) The provisions of paragraphs (1) and (2)
shall not apply if the beneficial owner of the

dividends, being a resident of a Contracting
State, carries on business in the other Contrac-
ting State of which the company paying the di-
vidends 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 Artide 7 or Artide 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

3606

S�dan utdelning skall - utan hinder av best�m-
melserna i a) och b) ovan - beskattas endast i
den avtalsslutande stat d�r den som har r�tt till
utdelningen har hemvist om denne �r ett bolag
(med undantag f�r handelsbolag) som innehar
direkt mer �n 50 procent av det utbetalande
bolagets aktiekapital och om mer �n 50 pro-
cent av aktiekapitalet i bolaget som har r�tt till
utdelningen innehas av personer med hemvist
i denna avtalsslutande stat.

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

3. Med uttrycket utdelning f�rst�s i denna
artikel inkomst av aktier, gruvaktier, stiftaran-
delar eller andra r�ttigheter, som inte �r ford-
ringar, med r�tt till andel i vinst, samt inkomst
av andra andelar i bolag som enligt lagstift-
ningen i den stat d�r det utdelande bolaget har
hemvist vid beskattningen behandlas p�
samma s�tt som inkomst av aktier.

4. Best�mmelserna i punkterna 1 och 2 till�m-
pas inte, om den som har r�tt till utdelningen
har hemvist i en avtalsslutande stat och bedri-
ver r�relse i den andra avtalsslutande staten,
d�r bolaget som betalar utdelningen har hem-
vist, 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 an-
ordning, samt den andel p� grund av vilken ut-
delningen betalas �ger verkligt samband med
det fasta driftst�llet eller den stadigvarande
anordningen. I s�dant fall till�mpas best�m-
melserna i artikel 7 respektive artikel 14.

5. Om bolag med hemvist i en avtalsslutande
stat f�rv�rvar inkomst fr�n den andra avtals-
slutande staten, f�r denna andra stat inte be-
skatta utdelning som bolaget betalar, utom i

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.

(6) If in any Convention for the avoidance of
double taxation concluded by Namibia with a
third State, being a member of the Organisa-
tion for Economic Co-operation and Develop-
ment, (OECD), at the time of the signature of
this Convention, Namibia after that time
would agree to exempt dividends arising in
Namibia from Namibian tax on dividends on
more favourable conditions or to limit the ra-
tes of tax or holding provided in paragraph (2),
such exemption or lower rate or holding shall
automatically apply as if it had been specified
in paragraph (2).

Article 11

Interest

(1) lnterest 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.

(3) Notwithstanding the provisions of para-

graph (2) interest, mentioned in paragraph

3607

SFS 1993:1398

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 p� bolagets icke utdelade vinst ta
ut en skatt som utg�r p� 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.

6. Om Namibia efter tidpunkten f�r under-
tecknandet av detta avtal ing�r ett avtal f�r

undvikande av dubbelbeskattning med en
tredje stat, som �r medlem i Organisationen
f�r ekonomiskt samarbete och utveckling,

(OECD), vid denna tidpunkt, och i detta avtal
�verenskommer att undanta utdelning som
h�rr�r fr�n Namibia fr�n namibisk skatt p� ut-
delning p� mer gynnsamma villkor eller att be-

gr�nsa skattesatsen eller det krav p� visst inne-
hav som anges i punkt 2, till�mpas s�dana vill-
kor eller l�gre skattesats eller innehav som om
det hade f�reskrivits i punkt 2.

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.

3. Utan hinder av best�mmelserna i punkt 2
skall r�nta som anges i punkt 1 beskattas en-

SFS 1993:1398

(1), shall be taxable only in the Contracting
State where the recipient of the interest is resi-
dent if -

(a) the recipient thereof is the govern-

ment of a Contracting State, the Cen-
tral Bank of a Contracting State or a
local authority thereof or in the case
of Namibia its regional authorities, or

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

granted or guaranteed by a financial
institution of a public character with
the objective of promoting exports

and development, if the credit granted
or guaranteed contains an element of
subsidy, or

debtedness arising on the sale on cre-
dit, by an enterprise, of any merchan-
dise or industrial, commercial or

scientific equipment, or for services
provided, to an enterprise of the other
Contracting State, except where the
sale, services provided or indebted-
ness is between related persons, or

(d) the recipient of the interest is a bank.

(4) The terminterest as used in this Artide
means income from debt-claims of every kind,

whether or not secured by mortgage and whet-
her or not carrying a right to participate in the

debtors profits, and in particular, income
from government securities and income from
bonds or debentures, including premiums and

prizes attaching to such securities, bonds or
debentures. Penalty charges for late payment
shall not be regarded as interest for the pur-
pose of this Artide.

(5) The provisions of paragraphs (1), (2) and
(3) shall not apply if the beneficial owner of

3608

dast i den avtalsslutande stat d�r mottagaren
till r�ntan har hemvist om

a) r�ntan betalas till regeringen i en av-

talsslutande stat, till centralbanken i
en avtalsslutande stat eller till en lokal
myndighet i denna stat eller betr�f-
fande Namibia en regional myndig-
het, eller

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

viljas eller garanteras av en finansiell
institution av offentligr�ttslig natur
med syfte att fr�mja export och ut-
veckling under f�ruts�ttning att den
beviljade eller garanterade krediten
inneh�ller ett element av subvention,
eller

c) r�ntan betalas av ett f�retag i den

andra avtalsslutande staten med an-
ledning av kreditf�rs�ljning av varor
eller industriell, kommersiell eller ve-
tenskaplig utrustning, eller tillhanda-
h�llande av tj�nster p� kredit, utom i

fall d� f�rs�ljningen eller tillhandah�l-
landet sker eller fordran uppkommer
mellan n�rst�ende personer, eller

d) r�ntan betalas till en bank.

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 och antingen den medf�r r�tt till
andel i g�lden�rens vinst eller inte. Uttrycket
�syftar s�rskilt inkomst av v�rdepapper, som
utf�rdats av staten, och inkomst av obligatio-
ner eller debentures, d�ri inbegripna agiobe-
lopp och vinster som h�nf�r sig till s�dana v�r-
depapper, obligationer eller debentures.
Straffavgift p� grund av sen betalning anses
inte som r�nta vid till�mpningen av denna arti-
kel.

5. Best�mmelserna i punkterna 1, 2 och 3 till-
l�mpas inte, om den som har r�tt till r�ntan har

SFS 1993:1398

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 den staten sj�lv, lokal
myndighet, eller betr�ffande Namibia en re-
gional myndighet, eller person med hemvist i
denna stat. Om emellertid den person som be-
talar r�ntan, antingen han eller hon har hem-
vist i en avtalsslutande stat eller inte, i en av-
talsslutande stat har fast driftst�lle eller stadig-
varande anordning i samband med vilken den
skuld uppkommit p� vilken r�ntan betalas,

och r�ntan belastar det fasta driftst�llet eller
den stadigvarande anordningen, anses r�ntan
h�rr�ra fr�n den stat d�r det fasta driftst�llet
eller den stadigvarande 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.

8. Om Namibia efter tidpunkten f�r under-
tecknandet av detta avtal ing�r ett avtal f�r

3609

the interest, being a resident of a Contracting
State, carries on business in the other Contrac-
ting State in which the interest arises, through
a permanent establishment situated therein,

or performs in that other State independent
personal 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 Cont-
racting State when the payer is that State itself,
a local authority, or in the case of Namibia a
regional authority, or a resident of that State.
Where, however, the person paying the inte-
rest, whether he or she is a resident of a Cont-
racting 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 Article 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.

(8) If in any Convention for the avoidance of
double taxation concluded by Namibia with a

SFS 1993:1398

third State, being a member of the Organisa-

tion for Economic Co-operation and Develop-
ment, (OECD), at the time of the signature of
this Convention, Namibia after that time
would agree to exempt interest arising in Na-
mibia from Namibian tax on interest on more

favourable conditions or to limit the rate of tax
provided in paragraph (2), such exemption or
lower rate shall automatically apply as if it had
been specified in paragraph (2).

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 15
per cent of the gross amount of the royalties.
Notwithstanding the preceding sentence, if the
royalties are paid with respect to any patent,
secret formula or process, or for information
concerning industrial or scientific experience,
the tax so charged shall not exceed 5 per cent
of the gross amount of the royalties.

(3) The term royalties as used in this Article
means payments of any kind received as a con-
sideration for the use of, or the right to use,
any copyright of literary, artistic or scientific
work including cinematograph films and films
or tapes for radio or television broadcasting,
any patent, trade mark, design or model, plan,
secret formula or process, or for the use of or
the right to use industrial, commercial or
scientific equipment involving a transfer of

3610

undvikande av dubbelbeskattning med en

tredje stat, som �r medlem i Organisationen
f�r ekonomiskt samarbete och utveckling,
(OECD), vid denna tidpunkt, och i avtalet
�verenskommer att undanta r�nta som h�rr�r
fr�n Namibia fr�n namibisk skatt p� r�nta p�
mer gynnsamma villkor eller att begr�nsa skat-
tesatsen som anges i punkt 2, till�mpas s�dana
villkor eller l�gre skattesats som om det hade
f�reskrivits i punkt 2.

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 15 procent av royaltyns bruttobe-
lopp. Om royaltyn betalas p� grund av patent,
hemligt recept eller hemlig tillverkningsmetod

eller f�r upplysning om erfarenhetsr�n av in-
dustriell eller vetenskaplig natur, f�r skatten,
utan hinder av f�reg�ende mening, inte �ver-
stiga 5 procent av royaltyns bruttobelopp.

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-

know-how or for information concerning in-
dustrial, commercial or scientific experience.

(4) The provisions of paragraphs (1) and (2)
shall not apply if the beneficial owner of the

royalties, being a resident of a Contracting
State, carries on business in the other Contrac-
ting State in which the royalties arise, through
a permanent establishment situated therein,
or performs in that other State independent

personal 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-
tide 7 or Artide 14, as the case may be, shall

apply.

(5) Royalties shall be deemed to arise in a
Contracting State when the payer is that State
itself, a local authority, or in the case of Nami-
bia a regional authority, or a resident of that
State. Where, however, the person paying the
royalties, whether he or she is a resident of a
Contracting State or not, has in a Contracting

State a permanent establishment or a fixed
base in connection with which the liability to
pay the royalties was incurred, and such royal-
ties are borne by such permanent establish-
ment or fixed base, then such royalties shall be

deemed to arise in the State in which the per-
manent 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

3611

SFS 1993:1398

siell eller vetenskaplig utrustning som innefat-
tar �verf�ring av tekniskt kunnande eller f�r
upplysning om erfarenhetsr�n av industriell,
kommersiell 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
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 staten sj�lv, lokal
myndighet, eller betr�ffande Namibia regional
myndighet, eller person med hemvist i denna
stat. Om emellertid den person som betalar
royaltyn, antingen han eller hon har hemvist i
en avtalsslutande stat eller inte, i en avtalsslu-
tande stat har fast driftst�lle eller stadigva-
rande anordning i samband varmed skyldighe-
ten att betala royaltyn uppkommit, och royal-
tyn belastar det fasta driftst�llet eller den sta-
digvarande anordningen, anses royaltyn h�r-
r�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

3612

SFS 1993:1398

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 Namibia with a
third State, being a member of the Organisa-
tion for Economic Co-operation and Develop-
ment, (OECD), at the time of the signature of
this Convention, Namibia after that time
would agree to exempt royalties arising in Na-
mibia from Namibian tax on royalties or to li-
mit the rates of tax provided in paragraph (2),
such exemption or lower rate shall automati-
cally apply as if it had been specified in para-
graph (2).

Article 13

Capital gains

(1) Gains derived by a resident of a Contrac-
ting State from the alienation of immovable
property referred to in Article 6 and situated
in the other Contracting State, or from the
alienation of shares in a company the assets of
which consist principally 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 oth-
er State.

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.

(OECD), vid denna tidpunkt, och i avtalet

�verenskommer att undanta royalty som h�r-
r�r fr�n Namibia fr�n namibisk skatt p�
royalty eller att begr�nsa skattesatsen som an-
ges i punkt 2, till�mpas s�dant undantagande
eller l�gre skattesats som om det hade f�re-
skrivits i punkt 2.

Artikel 13

Realisationsvinst

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

slutande stat f�rv�rvar p� grund av �verl�telse
av s�dan fast egendom som avses i artikel 6 och
som �r bel�gen i den andra avtalsslutande sta-
ten, eller p� grund av �verl�telse av andelar i
ett bolag vars tillg�ngar huvudsakligen best�r
av s�dana tillg�ngar, f�r beskattas i denna
andra stat.

2. Vinst p� grund av �verl�telse av l�s egen-
dom, som utg�r del av r�relsetillg�ngarna i
fast driftst�lle, vilket ett f�retag i en 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.

SFS 1993:1398

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

talsslutande stat f�rv�rvar p� grund av
�verl�telse av skepp eller luftfartyg
som anv�nds i internationell trafik el-
ler av l�s egendom som �r h�nf�rlig
till anv�ndningen av s�dana skepp el-
ler luftfartyg, beskattas endast i denna
stat.

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

pas betr�ffande vinst som f�rv�rvas av
det svenska, danska och norska luft-
fartskonsortiet Scandinavian Airlines
System (SAS) men endast i fr�ga om
den del av vinsten som motsvarar den
andel i konsortiet vilken innehas av
AB Aerotransport (AB A), den
svenske del�garen i Scandinavian Air-
lines System (SAS).

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

egendom �n s�dan som avses i punkterna 1-3
beskattas endast i den avtalsslutande stat d�r
�verl�taren har hemvist.

5. Vinst p� grund av avyttring av andelar eller
andra r�ttigheter i ett bolag med hemvist i en
av de avtalsslutande staterna som f�rv�rvas av
en fysisk person som har haft hemvist i denna
stat och f�tt hemvist i den andra avtalsslutande
staten f�r - utan hinder av best�mmelserna i
punkt 4 - beskattas i den f�rstn�mnda avtals-
slutande staten om avyttringen av andelarna

eller r�ttigheterna intr�ffar vid n�got tillf�lle
under de fem �r som f�ljer n�rmast efter det
att 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-

(3) (a) Gains derived by a resident of a Cont-

racting State from the alienation of
ships or aircraft operaated in interna-
tional traffic or movable property per-
taining to the operation of such ships
or aircraft, shall be taxable only in
that State.

(b) With respect to gains derived by the

Swedish, Danish and Norwegian air
transport consortium Scandinavian
Airlines System (SAS), the provisions
of this paragraph shall apply only to
such portion of the gains as corre-
sponds to the participation held in that
consortium by AB Aerotransport
(ABA), the Swedish partner of Scan-
dinavian Airlines System (SAS).

(4) Gains from the alienation of any property
other than that referred to in paragraphs (1),
(2) and (3), shall be taxable only in the Cont-
racting State of which the alienator is a resi-
dent.

(5) Notwithstanding the provisions of para-
graph (4), gains from the alienation of shares
or other corporate rights of a company which
is a resident of one of the Contracting States
derived by an individual who has been a resi-
dent of that State and who has become a resi-
dent of the other Contracting State, may be
taxed in the first-mentioned State if the aliena-
tion of the shares or other corporate rights oc-
cur at any time during the five years next follo-
wing the date on which the individual has cea-
sed 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

3613

3614

SFS 1993:1398

professional services or other activities of an
independent character shall be taxable only in
that State. Such income may also be taxed in
the other Contracting State if:

(a) the individual has a fixed base regu-

larly available to him or her in that
other State for the purpose of perfor-
ming his or her activities, but only so
much thereof as is attributable to that
fixed base, or

(b) the individual is present in that other

State for a period or periods excee-
ding in the aggregate 183 days within
any period of 12 months, but only so
much thereof as is attributable to ser-
vices performed in that State.

(2) The term professional services includes

especially independent scientific, literary, ar-
tistic, educational or teaching activities as well
as the independent activities of 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-

�va fritt yrke eller annan sj�lvst�ndig verk-
samhet, beskattas endast i denna stat. S�dan
inkomst f�r ocks� beskattas i den andra avtals-
slutande staten om

a) den fysiska personen i denna andra

avtalsslutande stat har en stadigva-

rande anordning som regelm�ssigt
st�r till hans eller hennes f�rfogande

f�r att ut�va verksamheten, men en-
dast s� stor del av den som �r h�nf�rlig
till denna stadigvarande anordning,
eller

b) den fysiska personen vistas i den

andra avtalsslutande staten under tid-
rymd eller tidrymder som sammanlagt
�verstiger 183 dagar under en tolvm�-
nadersperiod, men endast s� stor del
av den som �r h�nf�rlig till ut�vandet
av verksamhet i denna stat.

2. Uttrycket fritt yrke inbegriper s�rskilt
sj�lvst�ndig vetenskaplig, litter�r och konst-
n�rlig verksamhet, uppfostrings- och undervis-
ningsverksamhet samt s�dan sj�lvst�ndig

verksamhet som l�kare, advokat, ingenj�r, ar-
kitekt, tandl�kare och revisor ut�var.

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

3615

SFS 1993:1398

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, och

b) ers�ttningen betalas av arbetsgivare

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

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 ett f�retag i en
avtalsslutande stat, beskattas i denna stat. Om
person med hemvist i Sverige uppb�r inkomst
av arbete, vilket utf�rs ombord p� ett luftfar-
tyg som anv�nds i internationell trafik av luft-
fartskonsortiet Scandinavian Airlines System
(SAS), beskattas inkomsten endast i Sverige.

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 i
bolag med hemvist i den andra avtalsslutande
staten, f�r beskattas i denna andra stat.

Artikel 17

Artister och idrottsut�vare

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

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 wit-
hin any period of 12 months; 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

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 an enterprise of a Contracting State may be

taxed in that State. Where a resident of Swe-
den derives remuneration in respect of an em-
ployment exercised aboard an aircraft opera-
ted in international traffic by the air transport
consortium Scandinavian Airlines System
(SAS), such remuneration shall be taxable
only in Sweden.

Article 16

Directors fees

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

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

Article 17

Entertainers and sportspersons

(1) Notwithstanding the provisions of Articles

14 and 15, income derived by a resident of a

3616

SFS 1993:1398

Contracting State as an entertainer, such as a
theatre, motion picture, radio or television ar-
tiste, or a musician, or as a sportsperson, from
his or her personal activities as such exercised

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

(2) Where income in respect of personal acti-

vities exercised by an entertainer or a sports-
person in his or her capacity as such accrues
not to the entertainer or sportsperson him- or
herself but to another person, that income

may, notwithstanding the provisions of Artic-
les 7, 14 and 15, be taxed in the Contracting
State in which the activities of the entertainer
or sportsperson are exercised.

(3) Notwithstanding the provisions of para-
graphs (1) and (2) income derived by an enter-
tainer or sportsperson from his or her personal
activities as such shall be exempt from tax in
the Contracting State in which these activities
are exercised if the activities are exercised wit-
hin the framework of a visit which is substan-
tially supported by the other Contracting
State, a local authority, or in the case of Nami-
bia a regional authority, or a public institution
thereof.

Article 18

Pensions, annuities and similar payments

(1) Subject to the provisions of paragraph (2)
of Article 19, pensions and other similar remu- '
neration, disbursements under the Social Se-
curity legislation and annuities arising in a
Contracting State and paid to a resident of the
other Contracting State may be taxed in the
first-mentioned Contracting State. If the pen-
sion or annuity or a part thereof, has been fi-
nanced through deductions from taxable in-
come in Namibia, such pension, annuity or
part shall, however, be taxable only in Nami-
bia.

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 idrottsut-
�vare, beskattas i denna andra stat.

2. I fall d� inkomst genom personlig verksam-
het, som artist eller idrottsut�vare bedriver i
denna egenskap, inte tillfaller artisten eller
idrottsut�varen sj�lv utan annan person, f�r
denna inkomst, utan hinder av best�mmel-
serna i artiklarna 7, 14 och 15, beskattas i den
avtalsslutande stat d�r artisten eller idrottsut-
�varen bedriver verksamheten.

3. Utan hinder av best�mmelserna i punk-
terna 1 och 2 skall inkomst, som artist eller
idrottsut�vare i denna egenskap f�rv�rvar ge-
nom sin personliga verksamhet, undantas fr�n
skatt i den avtalsslutande stat d�r verksamhe-
ten ut�vas om detta sker inom ramen f�r ett
bes�k som till v�sentlig del finansieras av den
andra avtalsslutande staten, lokal myndighet,
eller betr�ffande Namibia regional myndighet,
eller annan offentligr�ttslig institution i denna
andra stat.

Artikel 18

Pension, livr�nta och liknande ers�ttning

1. Om inte best�mmelserna i artikel 19 punkt

2 f�ranleder annat f�r pension och annan lik-
nande ers�ttning, utbetalning enligt socialf�r-
s�kringslagstiftningen och livr�nta, vilka h�r-
r�r fr�n en avtalsslutande stat och betalas till
person med hemvist i den andra avtalsslutande
staten, beskattas i den f�rstn�mnda avtalsslu-
tande staten. Om pension eller livr�nta eller
del d�rav, har finansierats genom avdrag fr�n
beskattningsbar inkomst i Namibia, skall
emellertid s�dan pension, livr�nta eller del be-
skattas endast i Namibia.

114-SFS 1993

3617

SFS 1993:1398

2. Med uttrycket livr�nta f�rst�s ett fast-
st�llt belopp, som utbetalas periodiskt p� fast-
st�llda tider under en persons livstid eller un-
der angiven eller fastst�llbar tidsperiod och
som utg�r p� grund av f�rpliktelse att verk-
st�lla dessa utbetalningar som ers�ttning f�r
d�remot fullt svarande vederlag i penningar el-

ler penningars v�rde.

Artikel 19

Offentlig tj�nst

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

sion), som betalas av en avtalsslu-
tande stat eller dess lokala myndighe-
ter eller betr�ffande Namibia en re-
gional myndighet till fysisk person p�
grund av arbete som utf�rs i denna
stats eller dess myndigheters tj�nst,
beskattas endast i denna stat.

b) S�dan ers�ttning beskattas emellertid

endast i den andra avtalsslutande sta-
ten, om arbetet utf�rs i denna andra
stat och personen i fr�ga har hemvist i
denna stat och

1) �r medborgare i denna stat, eller

2) inte fick hemvist i denna stat ute-

slutande f�r att utf�ra arbetet.

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

fonder inr�ttade av, en avtalsslutande
stat eller dess lokala myndigheter eller
betr�ffande Namibia en regional myn-
dighet till fysisk person p� grund av
arbete som utf�rts i denna stats eller
dess myndigheters tj�nst, beskattas
endast i denna stat.

b) S�dan pension beskattas emellertid

endast i den andra avtalsslutande sta-
ten om personen i fr�ga har hemvist
och �r medborgare i denna stat.

(2) The term annuity means a stated sum

payable periodically at stated times during life
or during a specified or ascertainable period of
time under an obligation to make the pay-

ments in return for adequate and full conside-
ration in money or money's worth.

Article 19

Government service

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

paid by a Contracting State or a local
authority thereof or in the case of Na-
mibia a regional authority to an indivi-
dual in respect of services rendered to
that State or subdivision or authority
shall be taxable only in that State.

(b) However, such remuneration shall be

taxable only in the other Contracting
State if the services are rendered in
that other State and the individual is a
resident of that State who:
(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) (a) Any pension paid by, or out of funds

created by, a Contracting State or a lo-
cal authority thereof or in the case of
Namibia a regional authority to an in-
dividual in respect of services rende-
red to that State or subdivision or aut-
hority shall be taxable only in that
State,

(b) However, such pension shall be

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

3618

SFS 1993:1398

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

shall apply to remuneration and pensions in
respect of services rendered in connection with
a business carried on by a Contracting State or
a local authority thereof or in the case of Na-
mibia a regional authority.

Article 20

Students

(1) Payments which a student or business app-
rentice 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 or her education or training receives for the
purpose of his or her maintenance, education
or training shall not be taxed in that State, pro-
vided that such payments arise from sources
outside that State.

(2) In respect of grants or scholarships not co-
vered by paragraph (1), a student or business
apprentice referred to in paragraph (1) shall
be entitled to the same exemptions, reliefs or
reductions in respect of taxes available to resi-
dents of the Contracting State he or she is visi-

ting. This paragraph shall only apply if the stu-
dent or apprentice stays for more than six
months in that State.

Article 21

Managements, consultancy and technical fees

(1) Technical fees arising in a Contracting
State which are derived by a resident of the

other Contracting State may be taxed in that
other State.

(2) However, such technical fees may also be
taxed in the Contracting State in which they
arise, and according to the laws of that State,

3. Best�mmelserna i artiklarna 15, 16 och 18
till�mpas p� ers�ttning och pension som beta-
las p� grund av arbete som utf�rts i samband
med r�relse som bedrivs av en avtalsslutande
stat eller dess lokala myndigheter eller betr�f-
fande Namibia en regional myndighet.

Artikel 20

Studerande

1. Studerande eller aff�rspraktikant, som har

eller omedelbart f�re vistelsen i en avtalsslu-
tande stat hade hemvist i den andra avtalsslu-
tande staten och som vistas i den f�rstn�mnda
staten uteslutande f�r sin undervisning eller

utbildning, beskattas inte i denna stat f�r be-
lopp som han eller hon erh�ller f�r sitt uppe-
h�lle, sin undervisning eller utbildning, under
f�ruts�ttning att beloppen h�rr�r fr�n k�lla
utanf�r denna stat.

2. S�vitt avser bidrag och stipendier som inte
omfattas av best�mmelserna i punkt 1, skall en
student eller aff�rspraktikant som avses i
n�mnda punkt vara ber�ttigad till samma be-
frielse, l�ttnader och f�rm�ner vid beskatt-

ningen som g�ller f�r en person med hemvist i
den avtalsslutande stat som han eller hon vis-
tas i. Denna punkt �r endast till�mplig om stu-
denten eller aff�rspraktikanten stannar i mer
�n sex m�nader i den staten.

Artikel 21

Ers�ttning f�r f�retagsledning, r�dgivning och
tekniska tj�nster

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

fr�n en avtalsslutande stat och som f�rv�rvas
av person med hemvist i den andra avtalsslu-
tande staten, f�r beskattas i denna andra stat.

2. Ers�ttning f�r tekniska tj�nster f�r emeller-
tid beskattas �ven i den avtalsslutande stat
fr�n vilken den h�rr�r enligt lagstiftningen i

but where such technical fees are derived by a
resident of the other Contracting State who is
subject to tax in that State in respect thereof,
the tax charged in the Contracting State in
which the technical fees arise shall not exceed

15 per cent of the gross amount of such fees.

(3) The term technical fees as used in this
Artide means payments of any kind from a
person who is resident in one of the Contrac-
ting States to any person, other than to an em-
ployee of the person making the payments, in
consideration of any services of an administra-
tive, technical, managerial or consultancy na-
ture performed outside that State.

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

of this Artide shall not apply if the recipient of
the technical fees, being a resident of a Cont-
racting State, carries on business in the other
Contracting State in which the technical fees
arise, through a permanent establishment si-
tuated therein, or performs in that other State
independent personal services from a fixed
base situated therein, and the technical fees
are effectively connected with such permanent
establishment or fixed base. In such a case, the
provisions of Artide 7 or Artide 14, as the
case may be, shall apply.

(5) Technical fees shall be deemed to arise in a

Contracting State when the payer is that State
itself, a local authority thereof, or in the.case
of Namibia a regional authority, or a resident
of that State. Where, however, the person
paying the technical fees, whether he or she is
a resident of a Contracting State or not, has in
a Contracting State a permanent establish-
ment or fixed base in connection with which
the obligation to pay the technical fees was in-

curred, and such technical fees are borne by
that permanent establishment or fixed base,
then such technical fees shall be deemed to

3619

SFS 1993:1398

denna stat, men om ers�ttningen f�r s�dana
tekniska tj�nster f�rv�rvas av en person med
hemvist i den andra avtalsslutande staten som
�r skattskyldig f�r ers�ttningen i denna stat,
f�r skatten i den avtalsslutande stat varifr�n
ers�ttningen h�rr�r inte �verstiga 15 procent
av ers�ttningens bruttobelopp.

3. Med uttrycket ers�ttning f�r tekniska
tj�nster f�rst�s i denna artikel varje slag av
ers�ttning som betalas av en person med hem-

vist i en avtalsslutande stat till person, som inte
�r anst�lld hos utbetalaren, f�r tj�nster av ad-
ministrativ, teknisk, f�retagsledande eller r�d-
givande natur som inte utf�rts i denna stat.

4. Best�mmelserna i punkterna 1 och 2 i
denna artikel till�mpas inte, om mottagaren av
ers�ttningen f�r tekniska tj�nster har hemvist
i en avtalsslutande stat och bedriver r�relse i
den andra avtalsslutande staten, fr�n vilken

ers�ttningen h�rr�r, fr�n d�r bel�get fast drift-
st�lle eller ut�var sj�lvst�ndig yrkesverksam-
het i denna andra stat fr�n d�r bel�gen stadig-
varande anordning, samt ers�ttningen f�r
dessa tj�nster �ger verkligt samband med det

fasta driftst�llet eller den stadigvarande an-
ordningen. I s�dant fall till�mpas best�mmel-
serna i artikel 7 respektive artikel 14.

5. Ers�ttning f�r tekniska tj�nster anses h�r-
r�ra fr�n en avtalsslutande stat om utbetalaren
�r staten sj�lv, lokal myndighet, eller betr�f-
fande Namibia regional myndighet, eller per-
son med hemvist i denna stat. Om emellertid
den person som betalar ers�ttningen, antingen
han eller hon har hemvist i en avtalsslutande
stat eller inte, i en avtalsslutande stat har fast
driftst�lle eller stadigvarande anordning i sam-
band varmed skyldigheten att betala ers�tt-
ningen uppkommit, och denna ers�ttning be-
lastar det fasta driftst�llet eller den stadigva-
rande anordningen, anses ers�ttningen h�r-

arise in the State in which the permanent es-
tablishment or fixed base is situated.

(6) Where by reason of a special relationship
between the payer and the recipient or bet-
ween both of them and some other person, the
amount of the technical fees paid exceeds, for
whatever reason, the amount which would
have been agreed upon by the payer and the
recipient in the absence of such relationship,
the provisions of this Article shall apply only
to the last-mentioned amount. In such case,
the excess part of the payments shall remain
taxable according to the 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 Namibia with a
third State, being a member of the Organisa-
tion for Economic Co-operation and Develop-
ment, (OECD), at the time of the signature of
this Convention, Namibia after that time
would agree to exempt technical fees arising in
Namibia from Namibian tax on such fees or to
limit the rate of tax provided in paragraph (2),
such exemption or lower rate shall automati-
cally apply as if it had been specified in para-
graph (2).

Article 22

Other income

(1) Items of income of a resident of a Contrac-
ting State, wherever arising, not dealt with in
the foregoing Articles of this Convention shall
be taxable only in that State.

(2) The provisions of paragraph (1) shall not
apply to income, other than income from im-
movable 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

3620

r�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 mottagaren av ers�tt-
ningen f�r tekniska tj�nster eller mellan dem
b�da och annan person ers�ttningsbeloppet
�verstiger - oavsett anledningen - det belopp
som skulle ha �verenskommits mellan utbeta-
laren och mottagaren om s�dana f�rbindelser
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 Namibia efter tidpunkten f�r under-
tecknandet av detta avtal ing�r ett avtal f�r
undvikande av dubbelbeskattning med en
tredje stat, som �r medlem i Organisationen
f�r ekonomiskt samarbete och utveckling,
(OECD), vid denna tidpunkt, och i avtalet
�verenskommer att undanta ers�ttning f�r
tekniska tj�nster fr�n namibisk skatt p� s�-
dana tj�nster eller att begr�nsa skattesatsen
som anges i punkt 2, till�mpas s�dant undanta-
gande eller l�gre skattesats som om det hade
f�reskrivits i punkt 2.

Artikel 22

Annan inkomst

1. Inkomst som person med hemvist i en av-

talsslutande stat f�rv�rvar och som inte be-
handlas i f�reg�ende artiklar av detta avtal be-
skattas endast i denna stat, oavsett varifr�n in-
komsten h�rr�r.

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

SFS 1993:1398

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

(3) Notwithstanding the provisions of para-
graphs (1) and (2), items of income of a resi-
dent of a Contracting State not dealt with in
the foregoing Artides of this Convention and
arising in the other Contracting State may be

taxed in that other State.

Article 23

Elimination of double taxation

(1) In the case of Namibia, double taxation
shall be avoided as follows:

Subject to the provisions of the law of Nami-

bia regarding the allowance of a credit against
Namibian tax of tax payable under the laws of
a country outside Namibia, Swedish tax
payable under the laws of Sweden and in ac-
cordance with this Convention, whether di-
rectly or by deduction, on profits or income
liable to tax in Sweden shall be allowed as a
credit against any Namibian tax payable in re-
spect of the same profits or income by refe-
rence to which the Swedish tax is computed.

(2) In the case of Sweden, double taxation
shall be avoided as follows:

(a) Where a resident of Sweden derives

income which under the laws of Nami-
bia and in accordance with the provi-
sions of this Convention may be taxed
in Namibia, Sweden shall allow - sub-
ject to the provisions of the law of

Sweden concerning credit for foreign
tax (as it may be amended from time

3621

SFS 1993:1398

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.

3. Inkomst som inte behandlas i f�reg�ende
artiklar i detta avtal, som person med hemvist
i en avtalsslutande stat f�rv�rvar och som h�r-
r�r fr�n den andra avtalsslutande staten, f�r -
utan hinder av best�mmelserna i punkterna 1
och 2 - beskattas i denna andra stat.

Artikel 23

Undanr�jande av dubbelbeskattning

1. Betr�ffande Namibia skall dubbelbeskatt-

ning undvikas p� f�ljande s�tt:

I enlighet med namibisk lagstiftning ang�-

ende avr�kning fr�n namibisk skatt av skatt
som utg�r i annat land �n Namibia, avr�knas
svensk skatt p� vinst eller inkomst som beskat-
tas i Sverige antingen direkt eller genom skat-
teavdrag enligt svensk lagstiftning och enligt
best�mmelserna i detta avtal, fr�n namibisk
skatt p� samma vinst eller inkomst som den
svenska skatten ber�knats.

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

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

v�rvar inkomst som enligt namibisk
lagstiftning och i enlighet med be-
st�mmelserna i detta avtal f�r beskat-
tas i Namibia, skall Sverige - med
beaktande av best�mmelserna i
svensk lagstiftning betr�ffande avr�k-
ning av utl�ndsk skatt (�ven i den ly-

3622

SFS 1993:1398

to time without changing the general
principle hereof) - as a deduction
from the tax on such income, an
amount equal to the Namibian tax
paid in respect of such income.

(b) Where a resident of Sweden derives

income which, in accordance with the
provisions of this Convention, shall be
taxable only in Namibia, Sweden may,
when determining the graduated rate
of Swedish tax, take into account the
income which shall be taxable only in
Namibia.

subparagraph (a), dividends paid by a
company which is a resident of Nami-
bia to a company which is a resident of
Sweden, shall be exempt from Swe-
dish tax to the extent that the divi-
dends would have been exempt under
Swedish law if both companies had
been Swedish companies. This ex-
emption shall not apply unless:

(i) the profits out of which the divi-

dends are paid have been subjec-
ted to either the normal corpo-
rate tax in Namibia or, in Nami-
bia or elsewhere, an income tax
comparable to the Swedish tax

which would have been paid if
the profits had been derived by a
Swedish company, or

(ii) the dividends, in addition to such

dividends mentioned in (i) of this
sub-paragraph, consist of income
which would have been tax ex-
empt in Sweden if it had been de-

rived directly by a company resi-
dent in Sweden.

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

paragraph the term Namibian tax

delse de framdeles kan f� genom att
�ndras utan att den allm�nna princip
som anges h�r �ndras) - fr�n den
svenska skatten p� inkomsten av-
r�kna ett belopp motsvarande den
skatt som erlagts i Namibia f�r in-
komsten.

b) Om en person med hemvist i Sverige

f�rv�rvar inkomst, som enligt best�m-
melserna i detta avtal, beskattas en-
dast i Namibia, f�r Sverige vid fastst�l-
landet av skattesatsen f�r svensk pro-
gressiv skatt beakta den inkomst som
skall beskattas endast i Namibia.

c) Utan hinder av best�mmelserna i a)

ovan �r utdelning fr�n bolag med
hemvist i Namibia 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-

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

1) den vinst av vilken utdelningen

betalas underkastats antingen
den normala bolagsskatten i Na-
mibia eller, i Namibia eller n�gon
annanstans, en inkomstskatt

j�mf�rlig med den svenska skatt

som skulle ha utg�tt om vinsten
hade f�rv�rvats av ett svenskt
bolag, eller

2) utdelningen, ut�ver s�dan utdel-

ning som avses i l ) , utg�rs av in-
komst som hade varit skattebe-
friad i Sverige om den hade f�r-
v�rvats direkt av bolaget med
hemvist i Sverige.

d) Vid till�mpningen av a) och c) i denna

punkt anses den skatt som erlagts i

paid and the term the normal corpo-
rate tax in Namibia shall be deemed
to include the Namibian tax which
would have been paid but for any ex-
emption or reduction of tax granted
under the incentive provisions contai-
ned in the Namibian Foreign Invest-
ment Act, so far as they were in force
on, and have not been modified since,
the date of the signature of this Con-
vention, or have been modified only
in minor respects so as not to affect

their general character or any other
provision which may subsequently be
made granting an exemption or reduc-

tion which is agreed by the competent
authorities of the Contracting States
to be of a substantially similar charac-
ter, if it has not been modified thereaf-
ter or has been modified only in minor
respects so as not to affect its general

character.

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

shall apply for the first ten years du-
ring which this Convention is effective
but the competent authorities of the
Contracting States may consult each
other to determine whether this pe-

riod shall be extended.

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 are or may be subjected.

This provision shall, notwithstanding the pro-

3623

SFS 1993:1398

Namibia och den normala bolags-
skatten i Namibia innefatta namibisk
skatt som skulle ha erlagts om inte be-
frielse fr�n eller neds�ttning av skatt

medgivits enligt best�mmelser om
skattel�ttnader i the Namibian Fo-
reign Investment Act, s� vitt de var i
kraft vid, och inte har �ndrats sedan,
tidpunkten f�r undertecknandet av
detta avtal, eller �ndrats endast i
mindre betydelsefulla h�nseenden
utan att deras allm�nna inneb�rd p�-

verkats eller andra best�mmelser som
senare kan komma att inf�ras vilka
medger befrielse fr�n eller neds�tt-
ning av skatt och som enligt �verens-
kommelse mellan de beh�riga myn-
digheterna i de avtalsslutande sta-
terna �r av huvudsakligen likartat
slag, om de inte d�refter �ndrats eller
�ndrats endast i mindre betydelsefulla
h�nseenden utan att deras allm�nna
inneb�rd p�verkats,

e) Best�mmelserna i d) i denna punkt

g�ller under de tio f�rsta �ren under
vilket detta avtal till�mpas men de be-
h�riga myndigheterna kan �verl�gga
med varandra f�r att best�mma om
dessa best�mmelser skall till�mpas ef-
ter denna tidsperiods utg�ng.

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 �r eller
kan bli underkastad. Utan hinder av best�m-

3624

SFS 1993:1398

visions of Article 1, also apply to persons who
are not residents of one or both of the Contrac-
ting States.

(2) The taxation on a permanent establish-
ment which an enterprise of a Contracting
State has in the other Contracting State shall
not be less favourably levied in that other State
than the taxation levied on enterprises of that
other State carrying on the same activities.

(3) Except where the provisions of paragraph
(1) of Article 9, paragraph (7) of Article 11,
or paragraph (6) of Article 12, apply, interest,
royalties and other disbursements paid by an
enterprise of a Contracting State to a resident
of the other Contracting State shall, for the
purpose of determining the taxable profits of
such enterprise, be deductible under the same
conditions as if they had been paid to a resi-
dent of the first-mentioned State. Similarly,
any debts of an enterprise of a Contracting
State to a resident of the other Contracting
State shall, for the purpose of determining the
taxable capital of such enterprise, be deduc-
tible under the same conditions as if they had
been contracted to a resident of the first-men-
tioned State.

(4) Enterprises of a Contracting State, the ca-
pital of which is wholly or partly owned or

controlled, directly or indirectly, by one or
more residents of the other Contracting State,
shall not be subjected in the first-mentioned

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

jected.

(5) Nothing contained in this Article shall be
construed as obliging either Contracting State
to grant to individuals not resident in that

melserna i artikel 1 till�mpas denna best�m-
melse �ven p� person som inte har hemvist i en
avtalsslutande stat eller i b�da avtalsslutande

staterna.

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

3. 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.

4. 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,
skall inte i den f�rstn�mnda staten bli f�rem�l
f�r beskattning eller d�rmed sammanh�ng-

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

kastat.

5. Ingenting i denna artikel anses medf�ra
skyldighet f�r en avtalsslutande stat att medge
fysisk person som saknar hemvist i denna stat

3625

SFS 1993:1398

s�dant personligt avdrag vid beskattningen,

s�dan skattebefrielse eller skatteneds�ttning
som medges fysisk person som har s�dan hem-
vist.

6. Utah 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 eller henne medf�r
eller kommer att medf�ra beskattning som
strider mot best�mmelserna i detta avtal, kan
han eller hon, utan att detta p�verkar hans el-

ler hennes 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 myndighe-
ten i den avtalsslutande stat d�r han eller hon
har hemvist eller, om fr�ga �r om till�mpning
av artikel 24 punkt 1, i den avtalsslutande stat
d�r han eller hon �r medborgare. Saken skall

framl�ggas inom tre �r fr�n den tidpunkt d�
personen i fr�ga fick vetskap om den �tg�rd
som givit upphov till beskattning som strider
mot best�mmelserna i avtalet.

2. Om den beh�riga myndigheten finner 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. �verenskommelse som tr�ffats genomf�rs
utan hinder av tidsgr�nser i de avtalsslutande
staternas interna lagstiftning.

3. De beh�riga myndigheterna i de avtalsslu-
tande staterna skall genom �msesidig �verens-
kommelse s�ka avg�ra sv�righeter eller tvi-

State any of the personal allowances, reliefs

and reductions for tax purposes which are
granted to individuals so resident.

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

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 or her in taxation not in
accordance with the provisions of this Conven-
tion, he or she may, irrespective of the re-
medies provided by the domestic laws of those
States, present his or her case to the compe-
tent authority of the Contracting State of
which he or she is a resident or, if his or her
case comes under paragraph (1) of Article 24,
to that of the Contracting State of which he or
she is a national. The case must be presented
within three years from the first notification of
the action resulting in taxation not in accor-
dance 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 oth-
er Contracting State, with a view to the avoi-
dance of taxation which is not in accordance
with the Convention. Any agreement reached
shall be implemented notwithstanding any

time limits in the domestic laws of the Contrac-
ting States.

(3) The competent authorities of the Contrac-

ting States shall endeavour to resolve by mu-
tual agreement any difficulties or doubts ari-

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.

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, s�rskilt f�r
att f�rhindra skattebrott eller skatteflykt, i
fr�ga om skatter som omfattas av avtalet i den
m�n beskattningen enligt denna lagstiftning
inte strider mot avtalet. Utbytet av upplys-

ningar begr�nsas inte av artikel 1. Upplys-
ningar som en avtalsslutande stat mottagit
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-
begripna domstolar och administrativa myn-
digheter) som fastst�ller, uppb�r eller indriver
de skatter som omfattas av avtalet eller hand-
l�gger �tal eller besv�r i fr�ga om dessa skat-
ter. Dessa personer eller myndigheter skall an-
v�nda upplysningarna endast f�r s�dana �nda-
m�l. De f�r yppa upplysningarna vid offentliga
r�tteg�ngar eller i 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,

3626

SFS 1993:1398

sing as to the interpretation or application of

the Convention. They may also consult toget-
her 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.

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, in particular for the pre-

vention of fraud or evasion of such taxes, inso-
far as the taxation thereunder is not contrary
to the Convention. The exchange of informa-

tion is not restricted by Article 1. Any infor-
mation received by a Contracting State shall
be treated as secret in the same manner as in-
formation obtained under the domestic laws of

that State and shall be disclosed only to per-
sons or authorities (including courts and admi-
nistrative bodies) involved in the assessment
or collection of, the enforcement or prosecu-
tion in respect of, or the determination of ap-
peals in relation to, the taxes covered by the
Convention. Such persons or authorities shall
use the information only for such purposes.
They may disclose the information in public
court proceedings or in judicial decisions.

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

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

(a) to carry out administrative measures

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

3627

(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;

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

Diplomatic agents and consular officers

Nothing in this Convention shall affect the fis-
cal privileges of diplomatic agents or consular
officers under the general rules of internatio-
nal law or under the provisions of special ag-

reements.

Article 28

Limitation of benefits

(1) If according to the provisions of Artides 6
to 22 the right of Sweden to tax income is limi-

ted and according to the Namibian tax laws the
income is regarded as income from foreign
sources and therefore exempted from Nami-
bian tax, Sweden may tax such income as if this
Convention did not exist.

(2) If according to the provisions of Artides 6
to 22 the right of Namibia to tax income from

Namibian sources or deemed to be from Na-
mibian sources is limited and if such income is
in accordance to the Swedish tax laws not
taxed in Sweden, Namibia may tax such in-

come as if this Convention did not exist.

SFS 1993:1398

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

Diplomatiska f�retr�dare och konsul�ra tj�ns-
tem�n

Best�mmelserna i detta avtal ber�r inte de pri-
vilegier vid beskattningen som enligt folkr�t-
tens allm�nna regler eller best�mmelser i s�r-
skilda �verenskommelser tillkommer diplo-
matiska f�retr�dare eller konsul�ra tj�nste-
m�n.

Artikel 28

Begr�nsningar av f�rm�ner

1. Om Sveriges r�tt att beskatta inkomst �r

begr�nsad enligt best�mmelserna i artiklarna 6
till 22 och inkomsten enligt namibisk skatte-
lagstiftning �r att anse som inkomst fr�n ut-
l�ndsk k�lla och d�rf�r undantagen fr�n nami-
bisk skatt, f�r Sverige �nd� beskatta inkoms-
ten som om detta avtal inte fanns.

2. Om Namibias r�tt att beskatta inkomst fr�n
namibisk k�lla eller som �r att anse som nami-
bisk k�lla �r begr�nsad enligt best�mmelserna
i artiklarna 6 till 22 och inkomsten enligt
svensk skattelagstiftning inte beskattas i Sve-
rige, f�r Namibia �nd� beskatta inkomsten
som om detta avtal inte fanns.

SFS 1993:1398

Article 29

Entry into force

(1) This Convention shall be ratified and the
instruments of ratification shall be exchanged
at Stockholm as soon as possible.

(2) The Convention shall enter into force
upon the exchange of instruments of ratifica-
tion and its provisions shall have effect on in-
come derived on or after the first day of Ja-
nuary of the year next following that of the
entry into force of this Convention.

Article 30

Termination

This Convention shall remain in force until
terminated by a Contracting State. Either
Contracting State may terminate the Conven-
tion, through diplomatic channels, by giving
written notice of termination at least six

months before the end of any calendar year af-

ter the expiration of a period of five years from
the date of its entry into force. In such case,
the Convention shall cease to have effect on
income derived on or after the first day of Ja-
nuary of the year next following that in which
the notice of termination is given.

In witness whereof the undersigned being duly
authorized thereto have signed this Conven-
tion.

Done at Windhoek, this 16 day of July 1993,
in duplicate in the English language.

For the Government of
the Kingdom of Sweden

Sten Rylander

For the Government of
the Republic of Namibia

Gert Hanekon

3628

Artikel 29

Ikrafttr�dande

1. Detta avtal skall ratificeras och ratifika-

tionshandlingarna skall utv�xlas i Stockholm
snarast m�jligt.

2. Avtalet tr�der i kraft med utv�xlingen av
ratifikationshandlingarna och dess best�m-
melser till�mpas p� inkomst som f�rv�rvas den

1 januari det �r som f�ljer n�rmast efter det �r

d� avtalet tr�der i kraft eller senare.

Artikel 30

Upph�rande

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

s�gs av en avtalsslutande stat. Vardera avtals-
slutande staten kan p� diplomatisk v�g, skrift-
ligen upps�ga avtalet genom underr�ttelse
h�rom minst sex m�nader f�re utg�ngen av n�-
got kalender�r som f�ljer efter en tidrymd av

fem �r fr�n den dag d� avtalet tr�tt i kraft. I
h�ndelse av s�dan upps�gning upph�r avtalet
att g�lla p� inkomst som f�rv�rvas den 1 ja-
nuari det �r som f�ljer n�rmast efter det �r d�
upps�gningen skedde eller senare.

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

Som skedde i Windhoek den 16 juli 1993, i tv�
exemplar p� engelska spr�ket.

F�r Konungariket Sveriges
regering

Sten Rylander

F�r Republiken Namibias
regering

Gert Hanekon

SFS 1993:1398

PROTOKOLL

Vid undertecknandet av avtalet mellan Ko-
nungariket Sveriges regering och Republiken
Namibias regering f�r undvikande av dubbel-
beskattning och f�rhindrande av skatteflykt
betr�ffande skatter p� inkomst har underteck-
nade kommit �verens om att f�ljande best�m-
melser skall utg�ra en integrerande del av av-
talet.

1. Om en avtalsslutande stat i framtiden kom-

mer att inf�ra offshore-lagstiftning, skall de
beh�riga myndigheterna genom �msesidig
�verenskommelse best�mma hur avtalet skall
till�mpas i f�rh�llande till f�retag som �tnjuter
f�rm�ner enligt den lagstiftningen.

2. Uttrycket n�stan uteslutande skall n�r
det i artikel 5 punkt 6 anv�nds i f�rh�llande till
person vars verksamhet bedrivs f�r ett f�retag
tolkas enligt f�ljande. Om 75 procent eller
mer av hans eller hennes oms�ttning under be-
skattnings�ret �r h�nf�rlig till verksamhet som

bedrivs f�r f�retaget, anses personens verk-
samhet bedrivits n�stan uteslutande f�r f�reta-
get under detta beskattnings�r.

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

Som skedde i Windhoek den 16 juli 1993, i tv�
exemplar p� engelska spr�ket.

F�r Konungariket Sveriges
regering

Sten Rylander

F�r Republiken Namibias
regering

Gert Hanekon

3629

PROTOCOL

At the moment of signing the Convention bet-

ween the Government of the Kingdom of Swe-
den and the Government of the Republic of
Namibia for the Avoidance of Double Taxa-

tion and the Prevention of Fiscal Evasion with
respect to Taxes on Income, the undersigned
have agreed that the following provisions shall
form an integral part of the Convention.

(1) If in the future a Contracting State will in-
troduce Offshore-legislation, the competent
authorities shall by mutual agreement decide
how the Convention shall apply to enterprises

enjoying privileges according to that legisla-
tion.

(2) With reference to the provision of para-

graph 6 of Article 5, the term almost wholly,
as used in relation to a person whose activities
are devoted on behalf of an enterprise, shall be
interpreted accordingly. Where 75 per cent or
more of his or her turnover during a fiscal year
is attributable to activities devoted on behalf
of an enterprise the activities of such a person
shall be considered to have been devoted al-
most wholly on behalf of that enterprise du-
ring that fiscal year.

In witness whereof the undersigned being duly
authorized thereto have signed this Protocol.

Done at Windhoek, this 16 day of July 1993,
in duplicate in the English language.

For the Government of
the Kingdom of Sweden

Sten Rylander

For the Government of
the Republic of Namibia

Gert Hanekon

;

Viktiga lagar inom skatterätten

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

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SFS 1993:1398 Lag om dubbelbeskattningsavtal mellan Sverige och Namibia

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